Article 509. Customs warehouses and their types of the Customs Regulation Code in the Republic of Kazakhstan
1. Customs warehouses are specially defined and equipped structures, premises (parts of premises) and (or) open areas intended for the storage of goods placed under the customs procedure of a customs warehouse.
It is allowed to store goods of the Eurasian Economic Union placed under the customs procedure of export, subject to compliance with the requirements of this chapter.
2. A customs warehouse is considered established from the day following the day of inclusion of a legal entity of the Republic of Kazakhstan in the register of owners of customs warehouses.
3. The functioning of a customs warehouse shall be terminated from the day following the day of exclusion of the owner of the customs warehouse from the register of owners of customs warehouses.
4. Customs warehouses can be of an open or closed type.
Customs warehouses are open-type warehouses if they are accessible for storing any goods and for use by any persons with authority over the goods.
Customs warehouses are closed type warehouses if they are intended to store the goods of the owner of this customs warehouse.
A part of the premises of an open-type customs warehouse can be used as a temporary storage warehouse for goods without being included in the register of owners of temporary storage warehouses. If a part of the customs warehouse is used as a temporary storage warehouse for goods, it must be isolated from the rest of the premises by continuous fencing.
5. The requirements for the location, arrangement and equipment of structures, premises (parts of premises) and (or) outdoor areas intended for use or used as a customs warehouse are approved by the authorized body.
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