Review of the draft law «On amendments and additions to the Code of the Republic of Kazakhstan “On Customs Regulation in the Republic of Kazakhstan”». Regulation of e-commerce.
Since March 18, 2026, the draft law «On amendments and additions to the Code of the Republic of Kazakhstan “On Customs Regulation in the Republic of Kazakhstan”» (hereinafter - the “Draft Law”) has been under consideration of the Mazhilis of the Republic of Kazakhstan.
As understood, the Draft Law is aimed at comprehensive regulation of e-commerce within the framework of the customs legislation of the Republic of Kazakhstan and the Eurasian Economic Union (EAEU) with the purpose of forming a formalized, legislatively controlled and taxed system.
Thus, in accordance with Article 1 of the Draft Law, it is proposed to introduce amendments and additions to the Code of the Republic of Kazakhstan “On Customs Regulation in the Republic of Kazakhstan” (hereinafter - the “Customs Code of the RK”).
It is planned to include in Article 3 “Basic definitions” of the Customs Code of the RK such definitions as:
- goods of electronic commerce;
- goods of electronic commerce intended for sale to individuals;
- goods of electronic commerce acquired by individuals;
- customs duty in respect of goods of electronic commerce.
At the same time, it should be noted that the first three of the four definitions are currently contained in Article 392-1 of the current Customs Code of the RK, and the definition of “customs duty in respect of goods of electronic commerce” is a “novelty” and is planned to be introduced in connection with the introduction in the Customs Code of the Eurasian Economic Union (hereinafter - the “Customs Code of the EAEU”) of new rules of customs administration of goods purchased on foreign internet platforms.
