Recently, entrepreneurs often have a question concerning the procedure of temporary movement of goods both from and to the territory of the Republic of Kazakhstan from the territories of the EAEU countries.
Temporary importation of goods into the territory of the Republic of Kazakhstan is not a taxable import, i.e. no VAT liability arises. Provided that the goods are subsequently exported within two years without changing their properties and characteristics.
The grounds for temporary importation or exportation of goods may be:
1) property lease (rent) agreement for movable property and vehicles:
2) exhibitions and fairs.
3) in connection with their transfer within one legal entity.
If temporarily imported goods will remain in the territory of the Republic of Kazakhstan for more than two years, the importation of such goods is recognized as taxable import and is subject to 12% VAT.
The taxpayer must notify the tax authorities within 20 working days from the date of importation or exportation of goods by submitting a notification on Form 016.00:
Failure to notify the state revenue authorities in a timely manner will result in a fine of 100 MRP for small businesses, 150 MRP for medium-sized businesses, and 250 MRP for large businesses. Ifyou have any questions regarding the temporary import and export of goods into Kazakhstan, you can contact an EGSAT Consulting specialist. Leave a request and we will contact you as soon as possible
