Article 392-7. The emergence and termination of the obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties in respect of electronic commerce goods intended for sale to individuals placed (placed) under the customs procedure of release for domestic consumption to complete the customs procedure of the customs warehouse in accordance with subparagraph 1) paragraph 4 of Article 392-6 of this Code, the deadline for their payment and the calculation of the Code on Customs Regulation in the Republic of Kazakhstan
1. The obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties in respect of electronic commerce goods intended for sale to individuals placed under the customs procedure of release for domestic consumption to complete the customs procedure of the customs warehouse in accordance with subparagraph 1) paragraph 4 of Article 392-6 of this Code arises for the declarant from the moment of registration by the customs authority of the declaration for electronic commerce goods.
2. The obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties in respect of electronic commerce goods intended for sale to individuals placed (placed) under the customs procedure of release for domestic consumption to complete the customs procedure of the customs warehouse in accordance with subparagraph 1) paragraph 4 of Article 392-6 of this Code is terminated by the declarant upon the occurrence of the following circumstances:
1) fulfillment of the obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties and (or) their collection in the amounts calculated and payable in accordance with paragraphs 4 and 5 of this Article;
2) recognition by the customs authority, in accordance with the procedure determined by the authorized body, of the fact of destruction and (or) irretrievable loss of electronic commerce goods due to an accident or force majeure, or the fact of irretrievable loss of such goods as a result of natural loss under normal conditions of transportation (transportation) and (or) storage, except in cases where prior to such fact In accordance with this Code, the deadline for payment of import customs duties and taxes has come for such goods to be destroyed and (or) irretrievably lost.;
3) the refusal of the customs authority to release electronic trade goods in accordance with the customs procedure for release for domestic consumption in respect of the obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties incurred during the registration of the declaration for electronic trade goods;
4) revocation of the declaration for electronic commerce goods in accordance with Article 184 of this Code and (or) cancellation of the release of electronic commerce goods in accordance with paragraph 5 of Article 192 of this Code in respect of the obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties incurred during the registration of the declaration for electronic commerce goods;
5) confiscation or conversion of electronic commerce goods into state ownership in accordance with the laws of the Republic of Kazakhstan;
6) the detention of electronic commerce goods by the customs authority in accordance with Chapter 52 of this Code;
7) placing for temporary storage or placement under one of the customs procedures of electronic commerce goods that were seized or arrested during the verification of a criminal offense report, during criminal proceedings or an administrative offense case and in respect of which a decision was made to return them if such goods had not been released earlier.
3. With respect to electronic commerce goods specified in paragraph 1 of this Article, the obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties is subject to execution before the release of electronic commerce goods in accordance with the customs procedure for release for domestic consumption.
4. Import customs duties and taxes in respect of electronic commerce goods specified in paragraph 1 of this Article shall be payable in the amount of the amounts of import customs duties and taxes calculated in accordance with this Code in the declaration for electronic commerce goods.
The rates of the Single Customs Tariff of the Eurasian Economic Union are applied to calculate import customs duties on electronic commerce goods intended for sale to individuals.
5. Special, anti-dumping, countervailing duties in respect of electronic commerce goods specified in paragraph 1 of this Article shall be payable in the amount calculated in the declaration for electronic commerce goods, subject to the provisions of Chapter 13 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
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