of July 1, 2025 No. 495
About some questions of the special economic zone "Horgos — East Gate"
According to the subitem 2) of article 10 of the Law of the Republic of Kazakhstan "About special economic and industrial zones" the Government of the Republic of Kazakhstan DECIDES:
Approve enclosed:
1) Regulations on the special economic zone "Horgos — East Gate" (further – SEZ "Horgos — East Gate");
2) SEZ "Horgos — East Gate" target indicators.
2. This resolution becomes effective from the date of its signing.
Prime Minister of the Republic of Kazakhstan
O. Bektenov
Approved by the Order of the Government of the Republic of Kazakhstan of July 1, 2025 No. 495
1. The special economic zone "Horgos — East Gate" (further – SEZ) is located in the territory of Zhet_su's area in borders according to appendix to this Provision.
SEZ is logistic special economic zone.
The territory of SEZ constitutes 5431,5 of hectare and is integral part of the territory of the Republic of Kazakhstan.
2. SEZ is created for the purpose of:
1) the accelerated development of modern high-productive, competitive productions, forming of qualitatively new level of provision of services, investment attraction, implementation of new technologies in industry of economy and the region, and also population employment increase;
2) creations of the effective transport and logistic and industrial center providing interests of trade and export activities, and realization of transit capacity of the Republic of Kazakhstan, and also promoting development of economic and cultural exchange with the adjacent states;
3) developments of frontier trade and economic cooperation.
3. Activities of SEZ are regulated by the Constitution of the Republic of Kazakhstan, the Law of the Republic of Kazakhstan "About special economic and industrial zones" (further – the Law) and other legislation of the Republic of Kazakhstan.
If the international treaty ratified by the Republic of Kazakhstan establishes other rules, than those which contain in the legislation on special economic zones are applied rules of the international treaty.
4. In the territory of SEZ the special legal regime is set.
5. For construction of facilities, installation of power lines and placement of other constructions which are obstacles in aerodrome environs and the area within airways; for work owing to which in airspace are made radio wave, visible, acoustic and other types of radiation; for placement of the objects creating conditions for mass accumulation of birds or worsening flight visibility, and also any other activities which are not connected directly with use of airspace, but influencing safety of flights, the equipment of aircrafts and the people who are on them in the territory of SEZ need receipt of the corresponding permission provided by the Law of the Republic of Kazakhstan "About use of airspace of the Republic of Kazakhstan and activities of aircraft".
6. Control of SEZ is exercised according to the Law.
7. The taxation in the territory of SEZ is regulated by the tax legislation of the Republic of Kazakhstan.
8. Customs regulation in the territory of SEZ is performed according to provisions of the customs legislation of the Eurasian Economic Union and the Republic of Kazakhstan.
9. In the territory of SEZ or its part customs procedure of free customs zone is effective.
10. Under customs procedure of free customs zone the goods intended for placement and (or) use by participants of SEZ in the territory of SEZ for the purpose of implementation by participants of SEZ of business and other activity according to the agreement (agreement) on implementation of activities in the territory of SEZ and also in other purposes according to the legislation of the Republic of Kazakhstan on special economic and industrial zones are located.
11. The territory of SEZ in which customs procedure of free customs zone is applied is the customs control zone. The territory of SEZ shall be equipped for the purpose of carrying out customs control. Requirements to arrangement of the territory of SEZ, including requirements for barrier and equipment of perimeter of such territory system of video surveillance, are established by authorized body in the field of customs affairs.
12. In the territory of SEZ places of temporary storage of goods according to the procedure, determined by the customs legislation of the Eurasian Economic Union and the Republic of Kazakhstan can be created.
13. In the territory of SEZ which limits fully or partially match with sites of customs border of the Eurasian Economic Union the goods placed under customs procedure of free customs zone, and also the goods placed under other customs procedures, except for customs procedure of customs transit can take place and be used.
14. The goods imported on the territory of special economic zone in which customs procedure of free customs zone is applied are located under customs procedure of free customs zone according to the procedure and on the conditions determined by the customs legislation of the Eurasian Economic Union and (or) the customs legislation of the Republic of Kazakhstan and are considered as being out of customs area of the Eurasian Economic Union for the purposes of application of customs duties, taxes, and also measures of non-tariff regulation.
15. The customs transactions connected with temporary storage, customs declaring, customs clearance and release of goods, and also carrying out customs control in the territory of SEZ are performed according to the procedure, determined by the customs legislation of the Eurasian Economic Union and the Republic of Kazakhstan.
16. In the territory of SEZ the procedure for entrance, departure, transit and stay of foreign citizens and stateless persons, and also their vehicles established by the legislation of the Republic of Kazakhstan and international agreements ratified by the Republic of Kazakhstan is effective.
17. The conditions established in this Provision can change the order of the Government of the Republic of Kazakhstan.
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