Article 180. Customs operations related to the filing of a customs declaration and the procedure for their execution of the Code on Customs Regulation in the Republic of Kazakhstan
1. The customs declaration shall be submitted to the customs authority authorized in accordance with the customs legislation of the Republic of Kazakhstan to register customs declarations.
2. When submitting a customs declaration to the customs authority, the goods must be located on the territory of the Republic of Kazakhstan, with the exception of:
1) goods exported from the customs territory of the Eurasian Economic Union, in respect of which, in accordance with this Code, placement under the customs procedure is permitted without their importation into the customs territory of the Eurasian Economic Union;
2) goods transported by pipeline or via power transmission lines;
3) foreign goods, the customs declaration of which is carried out with the specifics defined in Articles 185, 187, 188 and 189 of this Code.
3. The Commission has the right to determine cases when goods of the Eurasian Economic Union may not be located on the territory of a member state of the Eurasian Economic Union, to the customs authority of which a customs declaration is submitted in respect of such goods, as well as the specifics of customs operations in these cases.
4. The date and time of filing the customs declaration are fixed by the customs authority.
5. The filing of a paper customs declaration is accompanied by the submission of its electronic form to the customs authority, unless otherwise established by the customs legislation of the Eurasian Economic Union and (or) the Republic of Kazakhstan.
6. If transport (shipping), commercial and (or) other documents are used as a transit declaration, including those provided for by international treaties of the Republic of Kazakhstan, and in accordance with Article 31 of this Code, preliminary information containing the information specified in paragraph 1 of Article 178 of this Code has been provided, then in the absence of a discrepancy between The submission of such a transit declaration is not accompanied by the submission of its electronic form to the customs authority with the preliminary information and information contained in the specified documents.
7. The filing of a declaration for goods shall not be accompanied by the submission to the customs authority of documents confirming the information stated in the declaration for goods, except in the case provided for in Part three of this paragraph.
The declarant has the right to provide, before filing a declaration for goods or after filing a declaration for goods before the release of goods, documents confirming information about the origin of goods, compliance with prohibitions and restrictions, if information about such documents and (or) information from them cannot be obtained by the customs authority in accordance with paragraph 2 of Article 146 of this Code in the manner prescribed by determined by the authorized body.
When submitting a declaration for goods on paper, the list of documents confirming the information stated in the declaration for goods, the submission of which is mandatory, is approved by the authorized body.
8. The filing of a transit declaration shall not be accompanied by the submission to the customs authority of documents confirming the information stated in the transit declaration, with the exception of the cases provided for in parts two and three of this paragraph.
The submission of a transit declaration to the customs authority is accompanied by the submission of documents confirming compliance with prohibitions and restrictions, documents confirming the provision of security for the fulfillment of duties to pay customs duties and taxes, compliance with the legislation of the Republic of Kazakhstan, the control over compliance with which is entrusted to the customs authorities, if information about such documents and (or) information from them cannot be obtained by the customs the body in accordance with paragraph 2 of Article 146 of this Code.
The submission of a transit declaration on paper is accompanied by the submission to the customs authority of documents confirming the authority of the person submitting the transit declaration, except in cases where the specified information can be verified by the customs authority through digital systems.
9. The submission of a passenger customs declaration is accompanied by the submission to the customs authority of documents confirming the information stated therein.
The list of documents confirming the information stated in the passenger customs declaration may be reduced by the Commission and the customs legislation of the Republic of Kazakhstan in cases stipulated by the Commission.
10. Documents confirming the information stated in the declaration of goods or the declaration of electronic commerce goods may not be submitted to the customs authority if such documents were previously submitted to such a customs authority during customs operations or at the request of this customs authority during customs control and are stored in this customs authority in accordance with Article 405 of this Code.
In this case, the persons defined by this Code shall indicate information about these documents in the goods declaration or submit them to the customs authorities in another way in accordance with the procedure determined by the authorized body.
11. The filing of a declaration for electronic commerce goods is not accompanied by the submission to the customs authority of documents confirming the information stated therein, except in the case when the declaration for electronic commerce goods is filed on paper in accordance with paragraph 5 of Article 175 of this Code (accompanied by the submission to the customs authority of documents confirming the authority of the person submitting the declaration for electronic commerce goods trade)."
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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