CodeIn force
Customs Code
Code of the Republic of Kazakhstan “On Customs Regulation in the Republic of Kazakhstan”
Regulates customs matters in Kazakhstan as part of the Eurasian Economic Union customs territory: customs value, duties and taxes, customs procedures, declaration, release, customs control and appeals. In force since 1 January 2018.
What matters for an oil & gas company
- Applies together with EAEU customs law to goods crossing the Union's customs border on Kazakhstan's territory.
- Procedures most used by the industry include release for domestic consumption, export, temporary import (with conditional duty and tax relief), processing and free customs zone.
- Special rules apply to goods moved by pipeline or power lines (Chapter 43), which matters for oil and gas exports.
- Customs control is risk-based and may take place after release of goods, including customs audits; notices on audit results can be appealed.
- Customs representatives, carriers and authorised economic operators are entered in registers of persons in the customs field.
The summaries are for orientation and are not legal advice. Only the official text is legally binding. Checked in September 2026.