I.O'S ORDER. MINISTER OF INDUSTRY AND CONSTRUCTION OF THE REPUBLIC OF KAZAKHSTAN

of November 4, 2025 No. 477

About approval of Rules, terms and conditions of the conclusion and termination of the special investment contract

According to item 4 of article 42-2 of the Law of the Republic of Kazakhstan "About industrial policy" and the subitem 2) Item 3 of article 16 of the Law of the Republic of Kazakhstan "About the state statistics" PRIKAZYVAYU:

1. Approve Rules, terms and conditions of the conclusion and termination of the special investment contract according to appendix 1 to this order.

2. Declare invalid some orders according to appendix 2 to this order.

3. To provide to development department of industrial infrastructure and intra country value of the Industry ministry and construction of the Republic of Kazakhstan in the procedure established by the legislation:

1) state registration of this order in the Ministry of Justice of the Republic of Kazakhstan;

2) placement of this order on Internet resource of the Industry ministry and construction of the Republic of Kazakhstan.

4. To impose control of execution of this order on the supervising vice-Minister of Industry and construction of the Republic of Kazakhstan.

5. This order becomes effective since January 1, 2026 and is subject to official publication.

Appendix 1

to the Order of the acting minister of the industry and construction of the Republic of Kazakhstan of November 4, 2025 No. 477

Rules, terms and conditions of the conclusion and termination of the special investment contract

Chapter 1. General provisions

1. These rules, terms and conditions of the conclusion and termination of the special investment contract (further – Rules) are developed according to item 4 of article 42-2 of the Law of the Republic of Kazakhstan "About industrial policy" (further – the Law) and the subitem 2) of Item 3 of article 16 of the Law of the Republic of Kazakhstan "About the state statistics" and determine procedure, terms and conditions of the conclusion and termination of the special investment contract.

2. In these rules the following concepts are used:

1) the special investment contract – the agreement providing release of import from payment of import customs duties according to the customs legislation of the Republic of Kazakhstan and from the value added tax in accordance with the terms, established by the Tax code of the Republic of Kazakhstan;

2) the applicant – the legal entity of the Republic of Kazakhstan, submitted the application for the conclusion or termination of the special investment contract;

3) authorized body in the field of the state stimulation of the industry (further – authorized body) – the central executive body performing management in the sphere of the industry, and also in limits, stipulated by the legislation the Republic of Kazakhstan, cross-industry coordination and participation in realization of the state stimulation of the industry;

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