Repeat Customs Examination in Kazakhstan - FCHAIN

Repeat Customs Examination in Kazakhstan

A repeat customs examination of identical goods may increase clearance times and costs for importers and exporters. The State Revenue Committee has clarified when the results of a previous examination may be taken into account in subsequent customs declarations without conducting another examination.

 

Why Identical Goods Could Be Referred for Another Examination

Even if the goods had already undergone a customs examination, the HS code had been confirmed, and no violations had been identified, the same risk profile could be triggered again when declaring a subsequent identical shipment. This could result in another examination, additional costs, longer clearance times, and transport delays.

 

When a Repeat Customs Examination Is Not Required

The results of a previous examination may be taken into account when declaring identical goods again, provided that all established conditions are met simultaneously.

In particular:

1. the goods being declared and the goods previously imported or exported must be identical;
2. the goods must be transported under the same foreign trade contract;
3. the terms of the transaction must remain unchanged;
4. the goods must have previously undergone a customs examination that did not confirm the identified risk, including with respect to the HS code declared by the declarant;
5. the declaration for the new shipment must be submitted to the same customs authority.

All of these conditions must be met at the same time. In this case, the results of the previous customs examination are taken into account when declaring the next shipment of identical goods, which helps avoid repeated examinations for each new shipment. The State Revenue Committee has also noted that risk profiles used within the risk management system are continuously monitored and assessed for relevance.

 

What This Means for Importers and Exporters

The clarification is particularly relevant for businesses that regularly import or export identical goods. If a company operates under the same foreign trade contract, the terms of the transaction remain unchanged, and the previous examination did not confirm the relevant risk, its results may be taken into account for subsequent shipments, provided that all other established conditions are met. Foreign trade participants should therefore consider the results of previous examinations when preparing subsequent declarations and ensure that new shipments meet the required criteria. This approach can reduce the likelihood of repeated examinations of identical goods and the associated additional costs and delays.

 

Can Goods Be Released Before the Examination Is Completed?

If a customs examination is required, in certain cases the goods may be released before the results are available. When the examination is conducted to verify information about the goods, the business may provide security for the payment of customs duties and taxes. The goods may then be released without waiting for the examination to be completed.

The following forms of security may be used:

1. cash;
2. bank guarantee;
3. surety;
4. pledge of property;
5. insurance contract.

However, this mechanism does not apply in all cases. It is unavailable when the customs examination is conducted due to indications of violations of established prohibitions and restrictions, as well as in other cases provided for by law. For foreign trade participants, this option may be particularly important when waiting for examination results could affect delivery schedules and the fulfillment of contractual obligations to counterparties.

 

What Changes May Follow in the Regulation of Customs Examinations?

The clarification provided by the State Revenue Committee addresses some practical issues, but the Atameken National Chamber of Entrepreneurs considers further improvements to the procedure for assigning and conducting customs examinations necessary. The proposed measures include optimizing examination procedures and timelines, as well as expanding the involvement of accredited laboratories based on their specialization and availability. The National Chamber is preparing proposals for amendments to the Customs Code of the Eurasian Economic Union and the Code of the Republic of Kazakhstan “On Customs Regulation in the Republic of Kazakhstan.” Foreign trade participants may also submit proposals aimed at reducing processing times and removing administrative barriers.

 

What Businesses Should Consider

Companies regularly engaged in imports or exports should pay close attention to documentation related to foreign trade transactions. For repeated shipments of identical goods, key factors include the terms of the foreign trade contract, whether the transaction terms remain unchanged, the results of the previous examination, and the customs authority to which the new declaration is submitted. If an examination is required, businesses should also consider whether the goods can be released before the examination is completed by providing the required security, where this mechanism is permitted. Proper management of contracts and related legal documentation is an important part of supporting foreign trade operations, particularly when the documentation is relevant to confirming that the terms of the transaction have remained unchanged.

 

Comprehensive Business Support from FChain

Our company provides legal assistance aimed at ensuring that a company’s operations comply with the legislation of the Republic of Kazakhstan and minimizing potential legal risks.

• Legal support for business — legal advice on Kazakhstan legislation and ongoing legal support for business activities.
• Drafting contracts — preparation, development, and legal support of contractual documentation in accordance with Kazakhstan legislation.
• Legal audit — review of a company’s legal matters, documents, and contractual relationships to identify potential legal risks.

This comprehensive approach helps importers and exporters identify legal risks in a timely manner, properly structure contractual relationships, and ensure effective legal support for foreign trade activities.

 

Legal News – August 2026

Prepared by: Anel Kosmaganbetova

Assistant to the Director

Fchain Kazakhstan

  📩almaty@f-chain.com
WhatsApp: +7 771 214 1820