Article 176. Customs Declaration of the Code on Customs Regulation in the Republic of Kazakhstan

    1. The following types of customs declaration are applied to the customs declaration:

     1) declaration of goods;

     2) transit declaration;

     3) passenger customs declaration;

     4) vehicle declaration.

5) declaration for e-commerce goods.

     2. In cases determined by the Commission, a customs value declaration is filled in, which states information about the customs value of the goods, including the method of determining the customs value of the goods, the amount of the customs value of the goods, and the conditions and circumstances of the transaction with the goods related to determining the customs value of the goods.

     The customs value declaration is an integral part of the goods declaration.

     The form of the customs value declaration, the structure and format of the customs value declaration in the form of an electronic document and the electronic type of the customs value declaration on paper, and the procedure for filling them out are determined by the Commission.

     3. The goods declaration is used when goods are placed under customs procedures, with the exception of the customs procedure of customs transit, and in the cases provided for by this Code – during the customs declaration of supplies.

     The transit declaration is used when goods are placed under the customs procedure of customs transit.  

     A passenger customs declaration is used for the customs declaration of goods for personal use, and in the cases provided for by this Code, when goods for personal use are placed under the customs procedure of customs transit.

     The vehicle declaration is used in the customs declaration of international transportation vehicles, and in the cases provided for by this Code, in the customs declaration of supplies.

The declaration for electronic commerce goods is used in the customs declaration of electronic commerce goods in the cases specified in the first part of paragraph 3 of Article 392-4 of this Code.

     4. The list of information to be indicated in the customs declaration is limited only to information that is necessary for calculating and paying customs duties and taxes, applying measures to protect the internal market, generating customs statistics, monitoring compliance with prohibitions and restrictions, and taking measures by customs authorities to protect intellectual property rights, as well as to monitor compliance with customs legislation. legislation of the Eurasian Economic Union, customs and other legislation of the Republic of Kazakhstan.

     5. The forms of the customs declaration, the structures and formats of the electronic customs declaration and electronic types of paper customs declarations and the procedures for filling them out shall be determined by the Commission depending on the types of customs declarations provided for in paragraph 1 of this Article, customs procedures, categories of goods, persons moving them across the customs border of the Eurasian Economic Union.

     6. As a declaration for goods and a transit declaration, it is allowed to use transport (shipping), commercial and (or) other documents, including those provided for by international treaties of the Republic of Kazakhstan, containing information necessary for the release of goods, in cases and in accordance with the procedure determined by this Code, international treaties of the Republic of Kazakhstan and (or) the Commission., and the legislation of the Republic of Kazakhstan in cases stipulated by the Commission.

     In cases stipulated by the Commission, the procedure for using transport (shipping), commercial and (or) other documents, including those provided for by international treaties of the Republic of Kazakhstan, as a declaration for goods and a transit declaration, is determined by the authorized body.

     When using transport (shipping), commercial and (or) other documents, including those provided for by international treaties of the Republic of Kazakhstan, as a declaration for goods and a transit declaration, customs declaration is carried out in writing, unless otherwise determined by the Commission and (or) this Code.  

     Depending on the type of transport used to transport (transport) goods through the customs territory of the Eurasian Economic Union, the Commission has the right to determine the list of transport (shipping), commercial and (or) other documents, including those provided for by international treaties of the Republic of Kazakhstan, used as a transit declaration, as well as the cases and procedure for their use.

     7. As a transit declaration, it is allowed to use preliminary information provided in the form of an electronic document, in accordance with the procedure determined by the Commission. 

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 

President    

Republic of Kazakhstan     

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