Article 241. Completion and termination of the customs procedure of the Customs warehouse of the Customs Regulation Code in the Republic of Kazakhstan

     1. Prior to the expiration of the validity period of the customs procedure of the customs warehouse provided for in Article 237 of this Code, the validity of this customs procedure is terminated.:

     1) placing goods under the customs procedures applicable to foreign goods on the terms stipulated by this Code, with the exception of the customs procedure of customs transit, unless otherwise established by this paragraph;  

     2) the resumption of the customs procedure for processing in the customs territory, the operation of which was suspended in accordance with paragraph 3 of Article 253 of this Code;

     3) the resumption of the customs procedure of processing for domestic consumption, which was suspended in accordance with paragraph 3 of Article 277 of this Code;

     4) the resumption of the customs procedure of temporary importation (admission), which was suspended in accordance with paragraph 3 of Article 305 of this Code;

     5) by placing goods under the customs procedure of customs transit, if such goods are placed under this customs procedure for transportation from the territory of a member state of the Eurasian Economic Union, whose customs authority released the goods when they were placed under the customs procedure of a customs warehouse, to the territory of another member state of the Eurasian Economic Union;

     6) the release of goods as supplies in accordance with Chapter 41 of this Code;

     7) recognition by the customs authorities, in accordance with the procedure determined by the authorized body, of the fact of destruction and (or) irretrievable loss of goods due to an accident or force majeure, or the fact of irretrievable loss of these goods as a result of natural loss under normal conditions of transportation (transportation) and (or) storage;

     8) the occurrence of circumstances determined by the Commission and (or) this Code, before which the goods are under customs control.

     2. Goods placed under the customs procedure of a customs warehouse may be placed under customs procedures in one or more batches.

     3. Goods placed under the customs procedure of a customs warehouse in an unassembled or disassembled form, including in an incomplete or incomplete form, may be placed under other customs procedures to complete the customs procedure of a customs warehouse with a statement of the product code in accordance with the Commodity Nomenclature of Foreign Economic Activity corresponding to the product code in a complete or completed form., when, in accordance with the Commodity Nomenclature of Foreign Economic Activity, it is possible to apply the notes to Section XVI of the Commodity Nomenclature of Foreign Economic Activity and (or) the rules for interpreting the Commodity Nomenclature of Foreign Economic Activity 2 (a) subject to the following conditions:

     1) the declarant of goods placed under the customs procedure of a customs warehouse and goods placed under customs procedures to complete the customs procedure of a customs warehouse is the same person;

     2) the goods were transported across the customs border of the Eurasian Economic Union within the framework of a single transaction;

     3) submission of a decision on the classification of goods transported across the customs border of the Eurasian Economic Union in an unassembled or disassembled form, including incomplete or incomplete form, in cases determined by the Commission;

     4) other conditions determined by the Commission have been met.

     4. After the completion of the customs procedure of the customs warehouse, the goods are subject to export from the customs warehouse no later than five working days from the day following the day of occurrence of the circumstances provided for in paragraphs 1), 2), 3), 4), 5), 6) and 8) paragraph 1 of this article.

     5. If the customs procedure of the customs warehouse is not completed in accordance with paragraph 1 of this Article, the customs procedure of the customs warehouse shall be terminated upon expiration of the time limits specified in paragraphs 1 and 2 of Article 237 of this Code, and such goods are detained by the customs authorities in accordance with Chapter 52 of this Code.

     6. If the actions specified in the second part of paragraph 3 and paragraph 4 of Article 237 of this Code are not performed within the time limits specified therein, the customs procedure of the customs warehouse upon expiration of these time limits is terminated, and the goods are detained by the customs authorities in accordance with Chapter 52 of this Code.

7. In respect of electronic commerce goods, the customs procedure of the customs warehouse is completed and terminated in accordance with Article 392-6 of this Code.

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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