Article 158. Customs operations related to the departure of goods from the customs territory of the Eurasian Economic Union and the procedure for their execution of the Code on Customs Regulation in the Republic of Kazakhstan
1. For the departure of goods from the customs territory of the Eurasian Economic Union, the carrier is obliged to submit to the customs authority the documents and information provided for in paragraph 1 of Article 155 of this Code, depending on the type of transport by which the goods are transported (transported), unless otherwise established by this Code.
2. Regardless of the type of transport by which the goods are transported (transported), for the departure of goods from the customs territory of the Eurasian Economic Union, the carrier or another person in accordance with paragraph 8 of this Article shall submit:
1) a declaration for goods or a copy thereof, a declaration for electronic commerce goods or a copy thereof, a transit declaration in respect of the goods specified in paragraph 3 of this article, or information about a declaration for goods, a declaration for electronic commerce goods or a transit declaration, if such a declaration for goods, a declaration for electronic commerce goods or a transit declaration A declaration shall not be submitted in accordance with paragraph 2 of Article 146 of this Code, or any other document allowing the export of goods from the customs territory of the Eurasian Economic Union.;
2) documents and (or) information confirming the observance of prohibitions and restrictions in accordance with Article 8 of this Code.
3. For departure from the customs territory of the Eurasian Economic Union, a transit declaration shall be submitted in respect of goods that:
1) they were transported through the customs territory of the Eurasian Economic Union in accordance with the customs procedure of customs transit from the customs authority of departure located at the place of arrival to the customs authority of destination located at the place of departure;
2) delivered to the customs authority located at the place of departure due to a change in the place of delivery of goods in accordance with paragraph 7 of Article 225 of this Code;
3) placed under the customs procedure of customs transit for transportation (transportation) from one part of the customs territory of the Eurasian Economic Union to another part of the customs territory of the Eurasian Economic Union through the territories of states that are not members of the Eurasian Economic Union and (or) by sea in accordance with Chapter 45 of this Code.
4. The documents or information specified in subparagraph 1) of paragraph 2 of this Article shall not be submitted for the departure of foreign goods from the customs territory of the Eurasian Economic Union in the following cases::
1) After arriving at the customs territory of the Eurasian Economic Union, these foreign goods did not leave the place where the goods were transported across the customs border of the Eurasian Economic Union.;
2) these foreign goods are on the aircraft and were not placed under the customs procedure of customs transit in accordance with subparagraph 1) paragraph 6 of Article 222 of this Code.
5. If the information to be submitted in accordance with paragraphs 1 and 2 of this Article is not contained in the documents submitted by the carrier, or if the goods declaration, transit declaration and (or) documents confirming compliance with prohibitions and restrictions are not submitted in accordance with paragraph 2 of Article 146 of this Code, the carrier has the right to submit other documents containing missing information, or to declare missing information and (or) information about documents that are not submitted by submitting an application in any form.
6. Upon departure of international mail items from the customs territory of the Eurasian Economic Union, in respect of such mail items, the carrier shall submit documents accompanying international mail items during their transportation, as defined by acts of the Universal Postal Union, and information in accordance with paragraphs 1 and 2 of Article 369 of this Code.
7. On behalf of the carrier, the documents and information specified in paragraphs 1 and 2 of this Article may be submitted by a customs representative or other persons acting on behalf of the carrier.
8. When transporting goods by water, the documents and information specified in paragraph 2 of this Article may be submitted by the declarant or the forwarder.
9. The departure of goods from the customs territory of the Eurasian Economic Union is allowed with the permission of the customs authority.
The permission of the customs authority for the departure of goods from the customs territory of the Eurasian Economic Union, with the exception of goods for personal use, is issued using the digital system of the customs authority and by affixing appropriate marks of the customs authority on the customs declaration or on a copy thereof, or on another document allowing the export of goods from the customs territory of the Eurasian Economic Union, and on vehicles (transportation) documents.
If a customs declaration is not submitted for the departure of goods from the customs territory of the Eurasian Economic Union in accordance with paragraph 2 of Article 146 of this Code, the permission of the customs authority for the departure of goods from the customs territory of the Eurasian Economic Union is issued using the digital system of the customs authority and by affixing appropriate marks of the customs authority on transport (shipping) documents.
If there is an interaction between the digital system of the customs authority and the digital system of the carrier when providing transport (transportation) documents in electronic form, the customs authority's permission for the departure of goods from the customs territory of the Eurasian Economic Union is processed by sending a notification of such permission to the carrier in electronic form.
The permission of the customs authority for the departure from the customs territory of the Eurasian Economic Union of goods for personal use, transported in accompanied baggage, is the release of such goods.
10. Information on the permission of the customs authority for the departure of goods from the customs territory of the Eurasian Economic Union, with the exception of goods for personal use transported in accompanied baggage, is entered into the digital systems of the customs authorities.
11. Depending on the type of transport used to transport (transport) goods, the Commission has the right to determine the specifics of the carrier's submission of documents and information for the departure of goods from the customs territory of the Eurasian Economic Union during regular movement across the customs border of the Eurasian Economic Union by the same means of international transportation for a certain period.
12. The provisions of this chapter, with the exception of paragraph 9 of this Article, shall not apply to goods for personal use exported by individuals from the customs territory of the Eurasian Economic Union.
For the departure from the customs territory of the Eurasian Economic Union of goods for personal use exported by individuals from the customs territory of the Eurasian Economic Union, customs operations in respect of such goods are performed in accordance with Chapter 39 of this Code.
13. The provisions of this chapter shall not apply to:
1) goods transported by water and aircraft crossing the customs territory of the Eurasian Economic Union without entering a port or landing at an airport located in the customs territory of the Eurasian Economic Union;
2) goods of the Eurasian Economic Union and foreign goods transported by water and aircraft from one part of the customs territory of the Eurasian Economic Union to another part of the customs territory of the Eurasian Economic Union through the territories of states that are not members of the Eurasian Economic Union, in the cases provided for in subparagraph 1) paragraph 5 of Article 385 of this Code;
3) goods transported by pipeline or via power transmission lines.
The Code of the Republic of Kazakhstan dated December 26, 2017 "On Customs Regulation in the Republic of Kazakhstan"
The article was amended and supplemented by the Law of the Republic of Kazakhstan dated July 2, 2026, No. 333-VIII SAM
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