Article 179. Documents confirming the information stated in the customs declaration of the Code on Customs Regulation in the Republic of Kazakhstan
1. The documents confirming the information stated in the customs declaration include:
1) documents confirming the transaction with the goods, and in the absence of such a transaction, other documents confirming the right to own, use and (or) dispose of the goods, as well as other commercial documents available to the declarant.;
2) transport (shipping) documents;
3) documents confirming the authority of the person submitting the customs declaration;
4) documents confirming compliance with prohibitions and restrictions, measures to protect the domestic market;
5) documents on the origin of goods;
6) documents confirming the characteristics of goods used in their classification in accordance with the Commodity Nomenclature of foreign economic activity, a preliminary decision on the classification of goods, if any, and in the case of customs declaration of goods (components of goods) transported across the customs border of the Eurasian Economic Union in an unassembled or disassembled form, including incomplete or incomplete, in accordance with the customs procedure of customs transit – accepted by the customs authority of any state – In respect of such goods, a preliminary decision on the classification of goods or a decision on the classification of goods transported across the customs border of the Eurasian Economic Union in an unassembled or disassembled form, including in an incomplete or incomplete form.;
7) documents confirming the payment of customs duties, taxes, special, anti-dumping, countervailing duties and (or) enforcement of the obligation to pay customs duties, taxes, special, anti-dumping, countervailing duties;
8) documents confirming compliance with the purposes and conditions of granting benefits for the payment of customs duties and taxes;
9) documents confirming the change in the deadline for payment of customs duties and taxes;
10) documents confirming the declared customs value of the goods, including its value and the method of determining the customs value of the goods;
11) a document on registration and nationality of an international transportation vehicle – in the case of goods transportation by road when they are placed under the customs procedure of customs transit;
12) documents confirming the conditions for placing goods under the declared customs procedures;
13) documents confirming the declared cost of goods processing operations when placed under the customs procedure for the release for domestic consumption of processed goods placed under the customs procedure for processing outside the customs territory;
14) the documents specified in Article 344 of this Code.
15) documents confirming the declared value of electronic commerce goods purchased by individuals, specified in Articles 392-10 of this Code.
2. If the documents specified in paragraph 1 of this Article do not contain information confirming the information stated in the customs declaration, such information shall be confirmed by other documents.
3. The declarant must have documents confirming the information stated in the customs declaration at the time of filing the customs declaration, except in cases where, based on the specifics of the customs declaration of goods defined in Articles 185, 186, 187, 188, 189 and 190 of this Code, such documents may not be available at the time of filing the customs declaration.
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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