Article 287. Exemption from customs duties of the Business Code of the Republic of Kazakhstan - Excluded by the Law of the Republic of Kazakhstan dated July 18, 2025 No. 215-VIII SAM
1. A legal entity of the Republic of Kazakhstan implementing an investment project under an 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.
Technological equipment refers to goods intended for use in the technological process of an investment project.
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.
1-1. A legal entity of the Republic of Kazakhstan implementing a special investment project under a special investment contract is exempt from customs duties when importing technological equipment, components and spare parts in accordance with the legislation of the Republic of Kazakhstan.
Exemption from customs duties of used raw materials and (or) materials imported by legal entities of the Republic of Kazakhstan within the framework of a special investment project based on a special investment contract is carried out upon completion of the customs procedure of a free customs zone or free warehouse, provided that such raw materials and materials are identified in the received product and the intended use of conditionally released goods is recognized.
2. Exemption from customs duties on the import of technological equipment and its components is granted for the duration of the investment contract, but not more than five years from the date of registration of the 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 fixed 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 fixed assets under the work program.
Exemption from customs duties is granted for the duration of the investment contract, but not more than five years from the date of commissioning of fixed assets under the work program.
The work program is an appendix to the investment contract that defines the schedule of work for the implementation of the investment project before the production is put into operation.
If the work program provides for the commissioning of two or more fixed assets, the calculation of the period of exemption from customs duty on the import of spare parts for technological equipment, raw materials and (or) materials is carried out from the date when the first fixed asset was put into operation according to the work program.
This paragraph does not apply to the conditions for granting investment preferences for a special investment project.
3-1. Exemption from import customs duties within the framework of the implementation of a special investment project is provided:
1) participants in special economic zones for a period of fifteen years, but not more than the duration of the special economic zones;
2) owners of vacant warehouses for a period of no more than fifteen years from the date of registration of a special investment contract;
3) legal entities of the Republic of Kazakhstan that have concluded an agreement on the industrial assembly of motor vehicles for a period of no more than fifteen years from the date of registration of a special investment contract.
4. The notification of the decision taken in accordance with paragraph 2 of this Article shall be sent by the authorized investment body to the customs authority within five working days.
The footnote. Article 287 as amended by the Laws of the Republic of Kazakhstan dated December 28, 2016 No. 34-VI (effective from 01.01.2017); dated December 25, 2017 No. 122-VI (effective from 01.01.2018); dated December 30, 2020 No. 397-VI (effective six months after the date of its first official publication).
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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