- Goods temporarily imported into Kazakhstan from an EAEU country under lease or for exhibitions/fairs are not treated as taxable imports if they are re-exported unchanged; the same applies to goods temporarily exported from Kazakhstan and returned unchanged.
- These temporary-import rules apply only to movable leased property, vehicles, and exhibition/fair items; they do not apply to transport used for international carriage services.
- Temporary imported goods become taxable imports if sold in Kazakhstan or if they remain in Kazakhstan for more than two years; VAT is charged from the date the goods are recognized on the books.
- Taxpayers must notify the state revenue authorities for imports/exports under lease, exhibition/fair movements, and intra-entity transfers from an EAEU country; if a nonresident without a permanent establishment lends goods for temporary use, the Kazakh recipient files the notice.
- No indirect taxes are charged on imports by individuals for non-business purposes or on transfers of goods within the same legal entity; exports to another EAEU country are taxable turnover, but temporary exports returned unchanged are not.
Source: uchet.kz
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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