Exporting Goods for Repair and Re-Importing Them to Kazakhstan
2026-01-28 12:41
In foreign economic activity, situations often arise where equipment or components must be temporarily exported from Kazakhstan for repair and then returned. It is important to understand that such operations fall under a special customs regime — temporary export with subsequent return (re-import) — and are subject to a number of mandatory requirements.
1. Documents Required for Export
Repair contract (or addendum) specifying the reason for export, list of equipment, repair period, and type of repair
Invoice indicating “free-of-charge repair” or “warranty repair”
Defect report (in warranty cases)
Technical passport of the equipment (upon customs request)
Means of identification — serial numbers, product photos
2. Duration of Temporary Export
Legally, the duration of temporary export is not strictly limited. However, the declarant must specify the return date during customs clearance.
If an extension is required, the declarant may extend the period with the permission of the customs authority. Usually, the extension is granted for the same period as previously declared.
In practice, the optimal duration is one year.
3. Customs Duties and Taxes
Customs duties and VAT are not payable upon export if all conditions of temporary export are met.
If the conditions of the customs regime are violated or the purpose of use changes, standard duties and VAT are applied based on the HS code at the date of import.
If the repair is performed on a paid basis, duties and VAT are charged on the cost of the repair.
4. Re-Import Clearance
Upon return, the following is required:
Confirmation that the same goods are being returned (comparison of serial numbers, packaging, and condition)
Submission of a certificate of completion or service report from the repair provider
Filing an import customs declaration in compliance with non-tariff regulations, referencing the previously declared temporary export procedure
5. Non-Tariff Regulation
If the goods fall under technical regulation (e.g., electronic components, medical equipment), the following may be required:
Notifications from authorized authorities confirming that the import is for repair purposes only, without further resale
State Control Acts for exports of jewelry, gold watches, and similar items
Practical Advice
Before exporting goods, always consult a customs representative to ensure that the chosen customs procedure (temporary export) is correct. This will help you avoid disputes during re-import.
Also, make sure that all serial numbers, models, and product descriptions strictly match those declared. Remember that temporary export allows only operations necessary to preserve the goods, including repair, excluding major overhaul, modernization, or modification. Maintenance and other procedures are permitted only to keep the goods in proper condition, provided that customs authorities can identify the goods when placing them under the re-import procedure.
Compliance with these conditions is the key to a smooth and trouble-free return.