Recently, entrepreneurs have frequently asked questions regarding the procedure for the temporary movement of goods both from and to the Republic of Kazakhstan from the EAEU countries.
Temporary import of goods into the Republic of Kazakhstan is not a taxable import, meaning no VAT liability arises. This is provided that the goods are subsequently exported within two years without any changes to their properties or characteristics.
The basis for temporary import or export of goods may be:
1) a property lease (rental) 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 be located on the territory of the Republic of Kazakhstan for more than two years, then the import of such goods is considered taxable import and is subject to VAT at 12%.
The taxpayer is obliged to notify the tax authorities within 20 working days from the date of import or export of goods by submitting a notification on form 016.00:
Failure to notify state revenue authorities in a timely manner entails a fine of 100 MCI for small businesses, 150 MCI for medium-sized businesses, and 250 MCI 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.
