LAW OF THE REPUBLIC OF KAZAKHSTAN

of July 2, 2026 No. 333-VIII ZRK

About modification and amendments in the Code of the Republic of Kazakhstan "About customs regulation in the Republic of Kazakhstan"

Article 1. Bring in the Code of the Republic of Kazakhstan of December 26, 2017 "About customs regulation in the Republic of Kazakhstan" the following changes and amendments:

1) Item 1 of Article 3:

add with subitems 14-1), 14-2), 64) and 65) of the following content:

"14-1) goods of electronic trading intended for realization to physical persons - the goods imported on customs area of the Eurasian Economic Union intended for realization to physical persons on electronic trading platforms with use of resources of the Internet within the transaction, one of the parties of which are physical person. The transaction between physical persons does not belong to the specified transaction;

14-2) goods of electronic trading acquired by physical persons, - the goods acquired by physical persons on electronic trading platforms with use of resources of the Internet within the transaction between physical person, constantly or temporarily living (temporarily staying) in the territory of state member of the Eurasian Economic Union, and the foreign person or transactions between physical person, constantly or temporarily living (temporarily staying) in the territory of the state which is not the member of the Eurasian Economic Union, and person of state member of the Eurasian Economic Union, moved through customs border of the Eurasian Economic Union in the international mailings or carrier to the physical persons who are receivers of such goods. The transaction between physical persons does not belong to the specified transaction;";

"64) goods of electronic trading - the goods of electronic trading intended for realization to physical persons and the goods of electronic trading acquired by physical persons;

65) customs duty concerning goods of electronic trading - the obligatory payment levied by customs authorities of the Republic of Kazakhstan in connection with import to customs area of the Eurasian Economic Union of the goods of electronic trading acquired by physical persons.";

Item 4 of article 8 after the word "uses" to add 2) with words ", the goods of electronic trading acquired by physical persons";

3) in the subitem 11) of Item 1 of Article 24 of the word "and also in the register of Authorized Economic Operators" shall be replaced with words "the register of Authorized Economic Operators, and also in the register of operators of electronic trading";

4) in Article 33:

in part one of Item 1 of the word "and 45" shall be replaced with words ", 45 and 45-1";

in Item 3 of the word "and 45" shall be replaced with words ", 45 and 45-1";

2) of Item 2 of Article 56 of the word "Chapter 39" shall be replaced with words 5) in the subitem "Chapters 39 and 45-1 (concerning the goods of electronic trading acquired by physical persons)";

6) in Article 65:

in part two of Item 6 of the word "and Item 3 of Article 392" shall be replaced with words ", Item 3 of Article 392 and Item 17 of Article 392-6";

Item 18 after the word "uses" to add with words of "the goods of electronic trading acquired by physical persons";

7) in Article 74:

add Item 1 with the subitem 6) of the following content:

"6) customs duty concerning goods of electronic trading.";

add with item 4 of the following content:

"4. Concerning the goods of electronic trading acquired by physical persons customs duty concerning goods of electronic trading also taxes - according to the tax legislation of the Republic of Kazakhstan are subject to payment.

The customs duty concerning goods of electronic trading is subject to payment according to Chapter 45-1 of this Code.

Provisions of this Chapter and Chapters 8, of 9, of 10, of the 11 and 12 of this Code are applied in the cases provided by Chapter 45-1 of this Code.";

8) in Article 83:

in the subitem 3) of Item 2 of the word "and Item 3 of Article 392" shall be replaced with words ", Item 3 of Article 392 and Item 17 of Article 392-6";

Item 3 after the word "goods" to add with words "declarations on goods of electronic trading,";

Part one of Item 2 of Article 84 to add 9) with words ", taking into account item 4 of Article 392-7 of this Code";

10) in Article 85:

in Item 1 of the word "and 392" shall be replaced with words ", 392, Item 14 of Article 392-6 and Article 392-7";

in the subitem 1) of Item 2 of the word "and 392" shall be replaced with words "392, Item 15 of Article 392-6 and Article 392-7";

11) the subitem 1) of Item 9 of article 86 after words "one declaration on goods," to add with words "one declaration on goods of electronic trading concerning the goods of electronic trading intended for realization to physical persons, placed under customs procedure according to the subitem 1) of item 4 of Article 392-6 of this Code which receiver is one physical person,";

12) in Item 1 of Article 90 of the word "and 392" shall be replaced with words ", 392, Item 17 of Article 392-6 and Article 392-7";

Item 3 of Article 91 to add 13) with words ", except for the goods of electronic trading intended for realization to physical persons, placed under such customs procedure in case of completion of action of customs procedure of customs warehouse according to the subitem 1) of item 4 of Article 392-6 of this Code";

Item 2 of article 109 after the word "goods" to add 14) with the words "or declarations on goods of electronic trading";

Item 4 of Article 135 to add 15) with words ", and also concerning the goods of electronic trading acquired by physical persons";

16) in Article 136:

in Item 1 of the word "and 378" shall be replaced with words ", 378, Item 14 of Article 392-6 and Article 392-7";

in the subitem 1) of Item 2 of the word "and 378" shall be replaced with words ", 378, Item 15 of Article 392-6 and Article 392-7";

17) the subitem 1) of Item 9 of article 137 after words "one declaration on goods," to add with words "one declaration on goods of electronic trading concerning the goods of electronic trading intended for realization to physical persons, placed under customs procedure according to the subitem 1) of item 4 of Article 392-6 of this Code which receiver is one physical person,";

18) in Item 1 of Article 138 of the word "and 378" shall be replaced with words ", 378, Item 17 of Article 392-6 and Article 392-7";

Item 14 of Article 141 after the word "goods" to add 19) with the words "or declarations on goods of electronic trading";

Item 4 of Article 148 to add 20) with part three of the following content:

"Provisions of part two of this Item are not applied in case of making of customs transactions to the goods of electronic trading acquired by physical persons, the customs applicant of such goods.";

Shall be replaced with words 21) in item 4 of Article 149 of the word "and Item 8 of Article 364" ", Item 8 of Article 364 and Item 1 of Article 392-4";

22) in Article 150:

add with Item 2-1 of the following content:

"2-1. Provisions of Item 2 of this Article are applied taking into account provisions of Items 3 and 4 of Article 528-7 of this Code.";

to state part one of Item 3 in the following edition:

"3. The customs applicant bears responsibility according to the laws of the Republic of Kazakhstan for non-execution or improper execution of obligations, stipulated in Item 2 these Articles, for the statement in the customs declaration of false information, and also for representation of invalid documents to the customs representative, including counterfeit and (or) containing obviously false (false) information, except as specified:

1) provided by part two of this Item;

2) when according to Item 5 of Article 528-7 of this Code such responsibility is born by the operator of electronic trading.";

23) in the subitem 1) Item 2 of Article 158:

after the word "copy" to add with the words "the declaration on goods of electronic trading or its copy";

after words of "the declaration on goods" to add with words ", declarations on goods of electronic trading";

shall be replaced with words the words "such declaration on goods or the transit declaration is not submitted" "such the declaration on goods, the declaration on goods of electronic trading or the transit declaration are not represented";

24) in Article 175:

in part one of Item 1 of the word "and Item 2 of Article 364" shall be replaced with words ", Item 2 of Article 364 and Item 2 of Article 392-2";

3) of item 4 to add the subitem with words ", except for the goods of electronic trading acquired by physical persons";

25) in Article 176:

add Item 1 with the subitem 5) of the following content:

"5) the declaration on goods of electronic trading.";

add Item 3 with part five of the following content:

"The declaration on goods of electronic trading is used in case of customs declaration of goods of electronic trading in the cases specified in part one of Item 3 of Article 392-4 of this Code.";

Item 1 of Article 179 to add 26) with the subitem 15) of the following content:

"15) the documents confirming the declared cost of the goods of electronic trading acquired by physical persons, specified in Article 392-10 of this Code.";

27) in Article 180:

to add Item 10 after the word "goods" with the words "or declarations on goods of electronic trading";

add with Item 11 of the following content:

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