Article 283-5. Exemption from customs duties of the Business Code of the Republic of Kazakhstan
1. A legal entity of the Republic of Kazakhstan implementing an investment project under a simplified investment contract is exempt from customs duties when importing technological equipment, components and spare parts for it, raw materials and (or) materials in accordance with the legislation of the Republic of Kazakhstan.
The leasing company is exempt from customs duties when importing technological equipment supplied as part of the implementation of an investment project on the basis of a financial leasing agreement for a legal entity of the Republic of Kazakhstan implementing the investment project.
For the purposes of this chapter, technological equipment refers to goods intended for use in the technological process of an investment project.
Technological equipment within the framework of the technological process for the provision of services or the performance of work is understood as goods that contribute to the improvement of the process of providing services or performing work.
Components are understood as the components that together constitute the structural integrity of technological equipment.
Raw materials and (or) materials are understood as any mineral, component, part or other commodity used to produce finished products through a technological process.
2. Exemption from customs duties on the import of technological equipment and its components is granted for the duration of the simplified investment contract, but not more than five years from the date of registration of the simplified investment contract.
3. Exemption from customs duties on the import of spare parts for technological equipment for up to five years is granted to legal entities of the Republic of Kazakhstan, depending on the volume of investments in long-term assets and if the investment project meets the list of priority activities approved by the Government of the Republic of Kazakhstan.
Exemption from customs duties on imports of raw materials and (or) materials is granted for a period of five years from the date of commissioning of long-term assets under the work program.
Exemption from customs duties is granted for the duration of the simplified investment contract, but not more than five years from the date of commissioning of long-term assets under the work program.
The work program is an appendix to a simplified investment contract that defines a calendar schedule for the implementation of an investment project before the production is put into operation.
If the work program provides for the commissioning of two or more long-term assets, the period of exemption from customs duties on the import of spare parts for technological equipment, raw materials and (or) materials is calculated from the date when the first long-term asset was put into operation according to the work program.
The Law of the Republic of Kazakhstan dated July 18, 2025 No. 215-VIII SAM
President
Republic of Kazakhstan
© 2012. RSE na PHB "Institute of Legislation and Legal Information of the Republic of Kazakhstan" of the Ministry of Justice of the Republic of Kazakhstan
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