Operating in the EAEU market, companies face a multi-layered system of customs requirements.
In Kazakhstan, customs regulation is carried out in accordance with international treaties (including the EAEU Customs Code), acts constituting EAEU law, the Code “On Customs Regulation in Kazakhstan”, as well as national legislation in the field of customs.
At the same time, companies are exposed not only to regional and national rules but also to global factors — dynamic geopolitical changes and new international trade rules that reshape the business environment
What challenges do companies face?
- Ambiguities in the application of customs procedures.
- Errors in determining the customs value of goods.
- Claims and adjustments from customs authorities.
- Lack of clarity in the application of benefits and exemptions.
- Errors in goods classification.
- Lack of transparency in supply chain and customs operations planning.
- High risks of additional duties and taxes assessed during customs audits.
Key risks for businesses
- Additional duties and taxes including penalties and interest.
- Administrative or criminal liability in case of violations.
- Exclusion of legal entities from customs registers.
- Cancellation of customs benefits and/or investment incentives.
- Enhanced customs control measures (risk management system: red/yellow corridor).
- Adjustments of customs value and HS codes.
These issues may lead to delivery delays, breaches of contractual obligations, additional costs, and difficulties in business operations. Moreover, inaccuracies in customs regulation may affect supply chains and overall business resilience in an uncertain environment.
KPMG in Kazakhstan provides support at all stages of interaction with customs authorities — from strategic planning and risk assessment to protecting a company’s interests in dispute situations.
Our Services
Consulting and Structuring
- Advising on the application of customs procedures, customs valuation, and goods classification under the EAEU HS.
- Optimizing customs payments and structuring operations considering customs and tax implications.
- Providing subscription-based advisory support on foreign trade and customs regulation.
- Supporting inclusion in the registers of entities engaged in customs activities (free warehouses, customs warehouses, temporary storage warehouse, duty-free shops, etc.).
- Supporting the conclusion of all types of investment contracts in terms of customs law requirements.
- Advising on foreign exchange control of export-import transactions.
Diagnostics and Control
- Analyzing the accuracy of calculating duties, VAT, and excise during import and export, as well as the application of benefits and preferences.
- Conducting customs diagnostics: auditing previously filed declarations and assessing accounting accuracy.
- Carrying out pre-investment customs studies: evaluating customs risks of projects.
Customs Disputes and Protection
- Supporting appeals against customs authorities’ decisions at pre-trial and court stages, including:
- Developing a legal position.
- Preparing objections and appeals.
- Assisting clients during customs inspections.
- Representing interests in courts.
Legislation Monitoring and Training
- Preparing reviews of legislative changes and law enforcement practice.
- Participating in drafting proposals for amending regulations, working in specialized working groups at government bodies and the EEC.
- Conducting corporate training programs on customs law and foreign trade.
Why KPMG
By turning to the KPMG team, you will receive not only practical support but also a strategic perspective on foreign trade development. We act as a trusted advisor for our clients, combining deep technical expertise and international experience to help build a sustainable foreign trade strategy in the context of changing global trade rules.
