Recently, cases of temporary importation of foreign vehicles for personal use, staying on the territory of the Republic of Kazakhstan with exemption from customs duties and taxes, have become more frequent.

It should be noted that basically these vehicles are temporarily imported into the customs territory of the Eurasian Economic Union (hereinafter - EAEU) through the checkpoints of the State Revenue Department in the Mangystau region, which by their status are foreign goods (that is, they are not EAEU goods) and subject to customs control.

According to paragraph 6 of Article 264 and paragraph 2 of Article 275 of the Customs Code of the EAEU, temporarily imported vehicles must be in the customs territory of the EAEU in the actual possession and use of the declarant, that is, the person who imported the vehicle under passenger customs declaration.

However, the facts of registration of temporarily imported vehicles for personal use in the Republic of Kazakhstan without customs clearance and payment of customs duties and taxes are often revealed.

Thus, after the import of foreign vehicles for personal use, foreign persons who have imported their vehicles leave the territory of the Republic of Kazakhstan after a certain time ( mostly they are citizens of the Republic of Georgia and Azerbaijan).

This gives reason to believe that these vehicles were brought to the territory of the EAEU already for the purpose of transferring to a Kazakhstani person and being registered on the territory of the Republic of Kazakhstan without any payment of customs duties and taxes.

Currently, the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan has identified 156 vehicles that are registered in the Republic of Kazakhstan without payment of customs duties and taxes.

In this regard, the SRC of the Ministry of Finance of the Republic of Kazakhstan informs all citizens of Kazakhstan that it is possible to purchase temporarily imported vehicles, as well as to drive such vehicles on the territory of Kazakhstan, only after customs clearance and, accordingly, payment of the customs duties and taxes due.