Recently, entrepreneurs have frequently been asking questions about the procedure for the temporary movement of goods both from and into the Republic of Kazakhstan from the territories of EAEU member states.
The temporary importation of goods into the territory of the Republic of Kazakhstan is not considered a taxable import; that is, no VAT liability arises—provided that the goods are subsequently re-exported within two years without any change in their properties or characteristics.
The following may serve as grounds for the temporary import or export of goods:
1) A lease agreement for movable property and vehicles:
2) Exhibitions and trade shows.
3) in connection with their transfer within a single legal entity.
If temporarily imported goods remain in the territory of the Republic of Kazakhstan for more than two years, the importation of such goods is considered a taxable import and is subject to a 12% VAT.
A taxpayer is required to notify the tax authorities within 20 business days from the date of import or export of goods by submitting Form 016.00:
Failure to notify the state revenue authorities in a timely manner results in a fine of 100 MPR for small businesses, 150 MPR for medium-sized businesses, and 250 MPR for large businesses.If you have any questions regarding the temporary import and export of goods into Kazakhstan, please contact an EGSAT Consulting specialist. Submit a request, and we will contact you shortly.
