April 10–13, 2025
1. Movement of Goods within the EAEU
When transporting goods within the countries of the Eurasian Economic Union (EAEU), products manufactured in the EAEU are not subject to customs clearance. To import goods into the Republic of Kazakhstan, we recommend carrying documents confirming their production within the EAEU in case of a possible inspection.
When transporting goods within the countries of the Eurasian Economic Union (EAEU), products manufactured in the EAEU are not subject to customs clearance. To import goods into the Republic of Kazakhstan, we recommend carrying documents confirming their production within the EAEU in case of a possible inspection.
If a company imports goods into the Republic of Kazakhstan that were previously brought into Russia from third countries, customs clearance documents (copies) are required for these goods.
2. Mandatory Accompanying Invoices (SNT) for Import/Export within the EAEU
As of April 1, 2023, the Republic of Kazakhstan has implemented a project requiring mandatory accompanying invoices for goods (SNT) when importing and exporting goods within the Eurasian Economic Union (EAEU). The project applies to all entities importing goods into Kazakhstan from other EAEU member states.
As of April 1, 2023, the Republic of Kazakhstan has implemented a project requiring mandatory accompanying invoices for goods (SNT) when importing and exporting goods within the Eurasian Economic Union (EAEU). The project applies to all entities importing goods into Kazakhstan from other EAEU member states.
All taxpayers in Kazakhstan engaged in the import/export of goods to and from the Republic of Kazakhstan from EAEU member states are responsible for issuing SNT.
For temporary imports of goods for exhibitions by a non-resident legal entity that operates without a permanent establishment in Kazakhstan, the responsibility for issuing the SNT lies with the Exhibition Organizer.
To ensure the timely processing of the SNT and smooth customs clearance of your shipments, you must send the Exhibition Organizer a list of goods to be imported/exported for the exhibition, formatted according to the provided sample waybill templates (TTN), along with details on the mode of transportation.
Important Notes:
- Goods imported into Kazakhstan but not sold at the exhibition must be exported within 10 days after the event.
- Please fill out all fields in the attached forms (maximum of 15 product items per form).
- Jewelry must be grouped by type without specifying individual SKUs; quantities should be indicated in grams.
- Souvenirs and fashion jewelry should be listed in pieces.
- (See Appendix 1 and Appendix 2 for details.)
Incomplete or incorrect TTN forms and inaccurate transportation details (transport type, flight/train numbers, vehicle registration numbers) may lead to issues with customs clearance when importing/exporting goods!
Submission Requirements:
These forms must be sent to the Exhibition Organizer at least 14 days before crossing the Kazakhstan border in scanned format with the participant’s stamp and signature, along with the TTN in Excel format.
Additional Fees for SNT Processing
These forms must be sent to the Exhibition Organizer at least 14 days before crossing the Kazakhstan border in scanned format with the participant’s stamp and signature, along with the TTN in Excel format.
Additional Fees for SNT Processing
- A maximum of 2 SNTs per exhibitor is allowed.
- If more than 2 SNTs are required for a single exhibitor, an additional fee of 80,000 KZT per extra SNT applies.
3. Additional Processing Time for Goods Exported via a Transport Company
Exhibitors whose goods are being exported from the exhibition by a transport company must allocate an additional working day for the processing and confirmation of the electronic invoice (ESF) for export at the State Revenue Office of the Republic of Kazakhstan.
Exhibitors whose goods are being exported from the exhibition by a transport company must allocate an additional working day for the processing and confirmation of the electronic invoice (ESF) for export at the State Revenue Office of the Republic of Kazakhstan.
4. VAT Control for Exhibition and Fair Trade
According to VAT payment control rules for exhibition and fair trade, a tax inspector may inspect goods intended for sale based on the itemized TTN (waybill) list on:
According to VAT payment control rules for exhibition and fair trade, a tax inspector may inspect goods intended for sale based on the itemized TTN (waybill) list on:
- The setup day at the exhibition stand,
- The first day before the exhibition starts, or
- The final day of the exhibition.
VAT Payment for Retail Sales at the Exhibition
- The Exhibition Organizer calculates the VAT amount (12%) based on the waybills submitted by exhibitors.
- Companies must pay VAT in cash at the end of the exhibition, in accordance with the Act of Acceptance and Transfer of VAT for Retail Sales.
- The Exhibition Organizer submits a report to the tax authority on the exhibition results by the 20th of the month following the exhibition month.
VAT Documentation for Companies
For companies that paid VAT, upon request, the following electronic copies of the report will be provided:
For companies that paid VAT, upon request, the following electronic copies of the report will be provided:
- The title page of the report with the tax inspector’s stamp,
- Completed standard forms detailing the company’s goods,
- Form 328 ("Payment of Indirect Taxes for Non-Residents of Kazakhstan"), which must be processed within 20 working days from the VAT payment date.
VAT Payment for Wholesale Sales (Contract Sales) to a Kazakhstani Resident
- If goods are sold under a contract (wholesale sales) to a Kazakhstan resident taxpayer, the resident buyer is responsible for paying VAT by the 20th of the month following the exhibition.
- A copy of the sales contract must be provided to the Exhibition Organizer, who will submit it to the tax authority as part of their official report.
5. Preliminary Agreement for Tax Reporting Services
Before participating in the exhibition, exhibitors must sign a "Service Agreement" with LLP "BM EXPO" for the preparation and submission of the "Notification" and "Report" to the Tax Committee of the Republic of Kazakhstan on behalf of the non-resident exhibitor.
Before participating in the exhibition, exhibitors must sign a "Service Agreement" with LLP "BM EXPO" for the preparation and submission of the "Notification" and "Report" to the Tax Committee of the Republic of Kazakhstan on behalf of the non-resident exhibitor.
The service fee for completing all tax reporting forms, VAT payment (including bank commission), and other related expenses for companies importing/exporting goods for the exhibition is 80,000 KZT or its equivalent in Kazakhstan National Bank’s exchange rate at the time of payment.
Memo on Import/Export of Goods for Exhibition within the Eurasian Economic Union
Our contacts:
© 2024 International Exhibition Complex "Kazexpo"
Website development:
ARU:
Address:
Phone:
Email:
Phone:
MinTech, KazInterPower, AktobeNefteChem:
Email:
