Client note: Main changes in the
customs law of Kazakhstan

Procedure of introduction of amendments and (or) additions to the declaration on goods

The Decision No. 46 dated 11 May 2017 of the College of the Eurasian economic union introduced changes to the ‘Procedure of introduction of amendments and (or) additions to the declaration on goods’.

In case the declarant initiates introduction of changes upon the customs clearance and such changes contain data required for refund (offset) of the excess amount of paid and (or) charged customs and other payments, it will be treated as an application for refund (offset) if pursuant to the law of the EEU member-states the refund (offset) is performed on the basis of the payer’s application.

The period for consideration of application by the customs authorities shall not exceed 30 calendar days from the date of application registration.

The Decision comes into force on 11 June 2017.

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