On the signing of the Agreement between the Government of the Republic of Kazakhstan and the Government of the Islamic Republic of Pakistan on cooperation and mutual administrative assistance in customs matters
Resolution of the Government of the Republic of Kazakhstan dated January 29, 2026, No. 47
The Government of the Republic of Kazakhstan DECIDES:
1. To approve the attached draft Agreement between the Government of the Republic of Kazakhstan and the Government of the Islamic Republic of Pakistan on cooperation and mutual administrative assistance in customs matters.
2. Authorize Duisembiev Zhandos Zhumabayevich, Chairman of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan, to sign, on behalf of the Government of the Republic of Kazakhstan, the Agreement between the Government of the Republic of Kazakhstan and the Government of the Islamic Republic of Pakistan on cooperation and mutual administrative assistance in customs matters, allowing for amendments and additions that are not of a fundamental nature.
3. This resolution shall enter into force on the date of its signing.
Prime Minister of the Republic of Kazakhstan
O. Bektenov
Approved by Resolution No. 47 of the Government of the Republic of Kazakhstan dated January 29, 2026.
Project
Agreement between the Government of the Republic of Kazakhstan and the Government of the Islamic Republic of Pakistan on cooperation and mutual administrative assistance in customs matters.
The Government of the Republic of Kazakhstan and the Government of the Islamic Republic of Pakistan (hereinafter referred to individually as the "Party" and collectively as the "Parties"):
Desiring to strengthen friendly relations between the Parties through cooperation in the field of customs;
Considering the importance of ensuring an accurate assessment of the customs value and collection of customs duties, taxes, fees and other payments on the import and export of goods, as well as the proper application of prohibitions, restrictions and controls;
Considering that violations of customs legislation harm the security of the States Parties and their economic, trade, financial, environmental, social, health, and cultural interests;
Recognizing the need for international cooperation in matters related to the application and enforcement of customs legislation;
Being convinced that compliance with customs legislation and the fight against offenses in the field of customs affairs can be more successfully carried out through mutual cooperation between the customs authorities of the States Parties in accordance with agreed legal norms.
Taking into account the relevant international conventions applicable to the States Parties, including the 1969 Vienna Convention on the Law of Treaties, as well as the recommendations of the World Customs Organization;
Being concerned about the scale and trends of the growth of illicit trafficking in narcotic drugs and psychotropic substances, considering that this poses a threat to public health, society and international trade;
Taking also into account the 1948 Universal Declaration of Human Rights of the United Nations;
The parties have agreed as follows:
Article 1Definitions
In this Agreement, the following terms shall be understood as:
a) the customs authorities of the States Parties – for the Government of the Republic of Kazakhstan: the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan; for the Government of the Islamic Republic of Pakistan: the Federal Tax Administration (FRA) of the Pakistan Customs Service.
In the event of a change in the name of the customs authority of a State of one of the Parties, the relevant customs authority of that State shall immediately inform the customs authority of the State of the other Party through diplomatic channels;
b) customs legislation – the set of regulatory legal acts of the States of the Parties applied by customs administrations concerning the import, export, and transit of goods, including regulatory legal acts that relate to prohibition, restriction, and control measures;
c) offences in the field of customs affairs – any violation or attempted violation of the customs legislation of the States of the Parties.
d) the requested Party – the customs authority of the State Party that receives the request for administrative assistance in customs matters;
e) the requesting Party – the customs authority of the State Party that submits the request for administrative assistance in customs matters;
f) an official – an official of the customs authority of the States Parties;
g) a narcotic substance – any substance of natural or synthetic origin included in Schedules I and II of the Single Convention on Narcotic Drugs of 1961, as amended and supplemented;
h) psychotropic substances – substances included by the United Nations (hereinafter referred to as the UN) in Schedules I, II, III and IV of the 1971 UN Convention on Psychotropic Substances, as subsequently amended;
i) precursors – substances used in the production, manufacture, or processing of narcotic drugs and psychotropic substances, included in Schedules I and II of the 1988 UN Convention against Illicit Traffic in Narcotic Drugs and Psychotropic Substances, as subsequently amended.
j) information – information about persons, objects, facts, events, phenomena and processes, recorded in any form;
k) personal data – information relating to a specific subject of personal data or determined on its basis, recorded on electronic, paper and (or) other material carriers.
Article 2Subject of the Agreement
1. In accordance with this Agreement, the customs authorities of the States Parties, within the scope of their competence and in accordance with national customs legislation, undertake to:
a) cooperate and assist each other in improving customs procedures related to the movement of goods and vehicles between the States Parties;
b) exchange information that may contribute to the proper application of the customs legislation of the States Parties, including verification of the accuracy of the declared information regarding the classification of goods, their customs value and origin, the correctness of the calculation of customs duties, as well as compliance with bans, restrictions and control measures regarding goods moved between the States Parties, while maintaining the confidentiality of this information;
c) cooperate in improving customs procedures that ensure compliance with customs legislation.
d) to cooperate in preventing, detecting, suppressing and investigating offences in the field of customs affairs;
e) to exchange experience in various areas related to customs affairs.
2. The provisions of this Agreement do not grant any persons the right to obstruct the execution of a request for assistance, except in cases provided for by the national legislation of the Parties.
3. This Agreement applies in the territories of both Parties’ States.
Article 3. Scope of mutual administrative assistance
1. The customs authorities of the States Parties, on their own initiative or at request, shall provide each other with information about actions taken or being prepared that violate or may violate the customs legislation of their respective states, as well as about cases where this may cause damage to the economy, public health, or public and other security of the States Parties.
2. If the customs authority of the exporting Party becomes aware of violations of customs legislation, including the rules for determining customs value, classification, and origin of goods, before the goods cross the border of the importing Party, such information will be promptly communicated to the customs authority of the importing Party.
Article 4. Special cases of mutual administrative assistance
1. Upon request, the requested Party shall provide the requesting Party with information on:
a) the legality of the export of goods from the territory of the requested Party prior to their import into the territory of the requesting Party;
b) the legality of the importation of goods into the territory of the State of the requested Party after they have been exported from the territory of the State of the requesting Party;
c) the customs procedure applied to goods lawfully imported into the territory of the State of the requested Party.
2. The customs authorities of the States Parties, in accordance with the provisions of the national legislation of their respective States, shall provide each other, upon request or on their own initiative, with information about actions taken that violate the national legislation of the States Parties.
Such information includes data on the illegal trafficking of:
a) weapons, ammunition, explosives, and nuclear materials;
b) works of art that have significant historical, cultural, or archaeological value for one of the States Parties;
c) narcotic drugs, psychotropic substances, and their precursors, as well as substances that pose a threat to the environment and public health;
d) intellectual property objects.
e) animal species, as well as rare and endangered plants, their parts, and any derived products.
Article 5. Mutual technical support
1. The customs authorities of the States Parties shall provide mutual technical assistance to each other in customs matters, including:
a) sending employees of the customs authorities of the States Parties and experts on a mutually beneficial basis to familiarize themselves with the technologies used by both customs authorities of the States Parties;
b) training and assistance in improving the qualifications of officials of the Parties’ customs authorities;
c) exchange of data and practical experience in the use of technical means of control and detection of violations;
d) exchange of professional and scientific information related to customs legislation and its application;
e) exchange of experience and information on the automation of customs procedures;
f) exchange of information on trade within the framework of customs transit and bilateral trade operations in a format agreed upon by both Parties regarding the composition of the data and the mechanism of transmission.
2. The parties shall bear the costs arising in the course of implementing paragraph 1 of this article in accordance with the national laws of their respective states, unless a different procedure is agreed upon in each specific case.
Article 6. Simplification of customs formalities.
The customs authorities of the States Parties:
a) shall, by mutual agreement, take the necessary measures to expedite customs operations (customs clearance) and to improve the efficiency of customs control, including through the use of a risk management system;
b) shall, by mutual agreement, recognize each other’s means of identification (seals, seal impressions, stamps) and customs documents, and, if necessary, apply their own means of identification to the goods being transported.
Article 7Notification
Upon request, the customs authorities of the States Parties shall notify individuals and legal entities residing in or established on the territory of the State of the requested Party of all documents and decisions adopted by the requesting customs authority, which are specified in the request and attached to it.
Article 8. Provision of Documents and Information
1. Upon request, the requested Party shall provide the requesting Party with information about the amendments made to national legislative and other regulatory legal acts regulating customs matters, as well as about amendments and additions to the customs legislation of its States.
2. At the request of the requesting Party, the Parties shall notify each other of any changes to customs tariff rates made in accordance with the national legislation of their respective States.
3. The customs authority of one of the States of the Parties, within the scope of its competence and in accordance with national legislation, shall, at the request of the customs authority of the other State of the Parties, provide copies of the necessary documents related to violations of customs legislation, subject to the restrictions established by national legislation.
Article 9
Controlled shipments
The customs authorities of the States Parties, by mutual agreement, allow the movement of illegal or suspicious goods from, through, or into the territory of their respective states, under their control, for the purpose of investigating and preventing customs offenses. If the implementation of a controlled delivery exceeds the scope of competence of a customs authority of one of the States Parties, it shall send a corresponding request to the competent state authorities or transfer the case to their jurisdiction.
Article 10. Procedure for the presence of officials
1. In the event that officials of one of the Parties are present on the territory of the State of the other Party in accordance with the provisions of this Agreement, they must be able to confirm their identity as a representative of their customs authority or other government agency.
2. Officials residing on the territory of the State of the other Party in accordance with the provisions of this Agreement are liable for any crimes committed by them and, to the extent provided for by the national legislation of the State of that Party, enjoy the same protection as employees of its own customs authority.
Article 11Experts and witnesses
1. If the requesting Party, in connection with the customs offence under consideration, sends a corresponding request to the requested Party, the latter has the right to allow officials of the requesting Party to act as experts or witnesses in judicial or administrative proceedings on the territory of the requested Party’s state.
2. The request for appearance must specify in which case and in what capacity the official of the requested Party is to appear.
Article 12Exchange of information on export/transit declarations
1. Upon request, the customs administrations of the Parties shall send each other, as soon as possible, the available information regarding export or transit declarations issued on the territory of the States Parties, including data on customs identification means (seals), in the event of any suspicions regarding their reliability.
2. The customs administrations of the Parties to the Agreement shall ensure the exchange of information specified in paragraph 1 of this Article, or any other relevant information mutually agreed upon in this regard, through electronic interaction, while coordinating the procedure and mechanism for such data exchange.
Article 13. Form and content of requests
1. Requests submitted under this Agreement are sent directly between the customs authorities of the States Parties in writing and must contain sufficient, accurate, and useful information for their execution. The submission of a request and the transfer of information must be confirmed in writing.
2. Requests must be drawn up in English.
3. Requests in accordance with this Agreement must contain the following information:
a) the name of the customs authority of the requesting Party;
b) the issue under consideration, the type of assistance requested and the reasons for the request:
(c) Summary of the case;
d) if necessary, appendices (copies of documents referenced in the text of the request), as well as copies of contracts, invoices, customs declarations and accompanying documents;
(e) A list of specific actions requested;
f) the names and addresses of the persons concerned, if their identity is known;
g) a link to the relevant article of this Agreement
4. If the requesting Party requests compliance with a specific procedure or methodology, the requested Party must comply with such a request in accordance with the national legislation of its state.
5. If the request does not meet the requirements of paragraph 3 of this article, clarifications may be requested.
Article 14. Execution of the Request
1. The Parties shall assist each other in executing requests in accordance with the national legislation of their states and within the scope of their competence.
2. If the requested Party does not have the requested information, including if it is necessary to obtain information from other government bodies, it shall take measures to obtain this information, acting on its own behalf, in accordance with the national legislation of its state.
3. The requested Party may contact the requesting Party with a request to provide additional information if it is necessary to fulfil the request. Such a request may be sent by mail or fax, with subsequent duplication by mail.
4. In response to the request, the requested Party shall provide the requested information, duly certified copies of customs, commercial, transport and other documents relevant to the essence of the request, as well as other documents and information that, in the opinion of the requested Party, may facilitate the requesting Party’s decision‑making and the measures provided for by the national legislation of the requesting Party’s state.
Article 15Use of information
1. Any information or documents obtained on the basis of this Agreement may be used by the Parties solely for the purpose of implementing it, except in cases where the Party that provided the information or documents confirms that they may be used by other government bodies or for other purposes.
2. Upon request, the Party providing the information may, despite paragraph 1 of this article, permit its use by other bodies or for other purposes on terms that it determines. Such use shall be carried out in accordance with the national legislation of the State of the Party intending to use the information. The use of information for other purposes means its use in criminal investigations, prosecution, or procedural actions. If one of the Parties intends to use this information for other purposes, written consent from the customs authority of the other Party’s State must be obtained.
Article 16Confidentiality and Information Security
1. Any information obtained in accordance with this Agreement is considered confidential, and its preservation and confidentiality must be ensured to the same degree of protection as provided for this type of information under the national legislation of the State of the Party receiving the information.
2. No information obtained in accordance with this Agreement shall be disclosed to third parties without the prior consent of the requesting Party, in accordance with Article 18 of this Agreement.
3. In the absence of a mutual agreement as specified in paragraph 2 of this article, personal data may be provided only if the Party providing the information is satisfied that such personal data will be protected within the territory of the requesting Party’s state. Upon request, the Party receiving the personal data will inform the Party providing the data about its use and the results obtained.
4. Personal data provided in accordance with this Agreement is stored only for the period necessary to achieve the purpose for which it was provided.
5. The Party providing the personal data must, to the extent possible, ensure its protection in accordance with the purposes for which it is transferred.
6. If it is established that the provided personal data is incorrect or prohibited for transfer, the customs authority of the Party that received such data must be immediately notified and is obliged to amend or delete it.
7. The Parties shall keep records of the provision and receipt of personal data, the exchange of which is carried out in accordance with this Agreement.
8. In accordance with this Agreement, the Parties are obliged to take all necessary security measures to protect the transferred personal data from unauthorized access, modification, or dissemination.
9. Each Party is liable in accordance with the national legislation of its state for damage caused to a person as a result of the use of personal data exchanged in accordance with this Agreement, including in cases where the damage was caused by a Party that provided inaccurate data or data that contradicts this Agreement.
Article 17. Grounds for refusing to fulfill a request
1. The requested Party has the right to refuse to provide assistance if fulfilling the request may affect its sovereignty, security, public order, or other essential national interests, as well as if it may cause harm.
2. If the requesting Party cannot provide similar assistance in response to a similar request, it must indicate this fact in its communication. In such a case, the fulfillment of the request remains at the discretion of the requested Party.
3. Assistance may be suspended if its provision could hinder an ongoing investigation, prosecution, or proceeding. In such a case, the requested Party will hold consultations with the requesting Party to possibly determine the terms for providing assistance.
4. If fulfilling the request requires excessive costs disproportionate to the expected benefit, the requested Party has the right to refuse to comply with it.
5. In cases of refusal or delay in providing assistance, the requested Party is obliged to inform about the reasons for such a decision.
Article 18: Expenses
1. The expenses related to fulfilling the request under this Agreement shall be borne by the requested Party, except for the expenses for the payment of witnesses, experts and interpreters who are not in the public service. These costs are borne by the requesting Party, which must be notified in advance of the estimated expenses within the scope of the requested assistance.
2. If the fulfillment of the request requires significant costs, the Parties must agree on the timeframe and conditions under which the request will be fulfilled, as well as the procedure for paying the expenses.
Article 19. Application and Implementation of This Agreement
1. Cooperation and mutual assistance in accordance with this Agreement shall be carried out directly between the customs authorities of the States Parties.
2. In order to implement the provisions of this Agreement, the Parties may, within the scope of their competence, issue regulatory legal acts and conclude separate international agreements on specific customs issues.
3. The customs authorities of the States Parties, by adopting joint decisions, may determine the procedure for actions aimed at implementing the provisions of this Agreement.
Article 20. Settlement of disputes
All disputes related to the interpretation or implementation of the provisions of this Agreement shall be resolved through negotiations and consultations between the Parties.
Article 21. Relationship between the Agreement and other international treaties
The provisions of this Agreement do not affect the rights and obligations of the Parties arising from other international treaties to which they and their states are parties.
Article 22. Amendments to the Agreement
By mutual agreement of the Parties, amendments and additions may be made to this Agreement, which shall form an integral part thereof and shall be drawn up in the form of separate protocols, which shall enter into force in accordance with the procedure provided for in Article 23 of this Agreement.
Article 23. Final Provisions
1. This Agreement shall be concluded for an indefinite period and shall enter into force upon the expiration of 30 (thirty) calendar days from the date of receipt, through diplomatic channels, of the latest written notification that the Parties have completed the internal procedures necessary for it to enter into force.
2. Each Party may terminate this Agreement by sending the other Party a written notice via diplomatic channels of its intention. In this case, this Agreement shall terminate 90 (ninety) calendar days after the date of receipt of such notice.
Done in the city of _______ ______ 2026 in two original copies, one in Kazakh and one in English, with both texts having equal legal force.
In the event of any discrepancies between the texts, the English text shall prevail.
On behalf of the Government of the Republic of Kazakhstan
On behalf of the Government of the Islamic Republic of Pakistan
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