Before the truck arrives
- Register the importer with KGD and obtain the BIN (business identification number) if it does not already exist.
- Sign an EDS (electronic digital signature) for the declarant and, if using a customs broker, the brokerage authorisation.
- Open a Unified Customs Payment Deposit (ЕЛС) to fund duties, VAT and customs fees in advance.
- Confirm the TN VED classification and gather every EAC certificate / declaration referenced in the DT-1.
- Issue the CMR, TIR carnet or ADR documents for the transport leg into Kazakhstan.
The DT-1 declaration in KEDEN
The customs declaration form DT-1 has 54 fields (графы). The most common defects we see corrected at first review are: Field 31 (goods description — must be commercial-grade, not just a code), Field 33 (TN VED — 10 digits, no shortcuts), Field 44 (accompanying documents — every EAC / origin certificate / contract listed with its own document code), and Field 47 (payment breakdown — duty code 2010, VAT 5010, customs fee 1010).
Customs procedures beyond simple release
| Code | Procedure | When we use it |
|---|---|---|
| IM-40 | Release for free circulation | Standard permanent import |
| IM-53 | Temporary import | Exhibitions, professional equipment, trials (up to 2 years, partial duty) |
| IM-51 | Processing on customs territory | Materials imported to be re-exported after transformation |
| IM-70 | Customs warehouse (SVH) | Deferred clearance while waiting for a permit or sales order |
| EX-10 | Export | Kazakh-origin goods leaving the EAEU |
SVH — the bonded warehouse tool
A customs warehouse (СВХ, склад временного хранения) allows goods to sit under customs control for up to 3 years while duty and VAT payment is deferred. For our clients importing high-value equipment against sales orders that arrive in tranches, SVH is the working capital tool that makes the trade viable. We work exclusively with type-A (public) SVH partners in Almaty and Astana that carry the KGD electronic seal integration.
Post-clearance audit — the 3-year window
Release from customs is not the end of the file. KGD retains a 3-year audit window during which it can re-examine any DT-1 and reassess duty and VAT. Typical triggers: a TN VED code that puts the goods in a low-duty bracket, EAC certificates whose validity dates do not span the entry date, transfer prices between related parties that KGD believes to be below arm's length. A reassessment carries the reassessed duty + VAT + a 50% penalty + refinancing-rate interest.
Deferred payment and duty reliefs available
- Deferred duty payment up to 1 month (against bank guarantee) for approved importers.
- 0% VAT on imported equipment listed in the investment contract with the Ministry of Investment.
- 0% duty on components imported into Special Economic Zones (SEZ Astana Hub, Khorgos, PIT).
- CIS Free Trade Zone preference for goods of CIS origin with a valid CT-1 certificate.
- GSP (General System of Preferences) reduced duty on imports from Least Developed Countries.