Kazakhstan Chamber of Commerce in the USA


Enactment of the Customs Code of the Customs Union

Posted on July 01, 2010 by KazCham

Starting from 1 July 2010, the Customs Code of the Customs Union and the Agreement on Principles of Indirect Taxation upon the Import and Export of Goods, Performance of Work and Provision of Services (including Protocols to this Agreement) are entered into force.
According to these documents, starting from 1 July 2010, mutual trading within the Customs Union is subject to the new declaring and indirect taxation procedures, according to which indirect taxes are levied by the tax authorities and no customs fees are paid. Relevant changes to the Kazakhstan tax and customs legislation were signed by the President of
the Republic of Kazakhstan on 30 June 2010.

SOURCE: PricewaterhouseCoopers Kazakhstan, Kazakhstan: Tax & Legal Alert, No 10, July 2010.

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