Tax & Law Services
- About Our Global Tax Services
- Country Tax Advisory
- Cross Border Tax Advisory
- Global Trade
- Global Compliance and Reporting
- People Advisory Services
- Private Client Services
- Tax Accounting
- Tax Performance Advisory
- Tax Policy and Controversy
- Transaction Tax
- Transfer Pricing and Operating Model Effectiveness
- VAT, GST and Other Sales Taxes
Customs law and global trade practice renders complex support of activities of companies on the following issues:
Foreign trade activities
- structuring and drafting of foreign trade agreements
- advising on a wide range of issues of customs clearance of imported / exported goods
- advising on the selection of optimal customs procedures, taking into account the destination of imported goods and the specifics of companies’ activities
- advising on the possibility of applying customs privileges and assistance in obtaining them
- advising on certification, licensing and allocation of quotas for the import of goods, as well as on export control issues
- advising on currency regulation and currency control in Kazakhstan
- inclusion of items of intellectual property (trademarks) in the customs register of items of intellectual property
- optimization of business processes related to foreign trade operations and customs clearance of goods.
Classification of goods
- advising on the classification of goods in accordance with the Unified Customs Tariff of the Eurasian Economic Union (“EEU”)
- assistance in preparation of documentation for obtaining preliminary decisions on the classification of goods
- challenging decisions of customs authorities on the classification of goods.
Customs valuation and confirmation of customs value
- advising on selecting the valuation method and structure of the customs value of imported goods
- advising on the inclusion of license fees for the use of intellectual property items in the customs value of imported goods.
Customs review of companies for the presence of risks of additional charges of customs duties and taxes, the use of administrative penalties and penal sanctions, non-compliance with licensing and permit requirements
- verification and analysis of customs returns and accompanying documents of companies for the correct customs valuation, classification of goods, application of benefits and other issues of customs and tariff and non-tariff regulation
- provision of recommendations on minimization or elimination of identified risks.
Protection of interest of companies in the customs bodies and courts of Kazakhstan and EEU.
- legal support during customs audits
- challenging illegal actions and decisions of customs authorities
- refund of excessively paid / collected customs duties and taxes
- challenging the adjustment the customs value of goods and reclassification of goods
- representation of interests of companies in the customs bodies and courts of Kazakhstan and EEU.
- providing legal support and representation of interests of companies during antidumping probe.
Key issues and solutions
Increasing trade volumes together with greater scrutiny of cross border flows and a focus on compliance with export controls and import regulations can combine to create significant challenges to your supply chain.
In today's global economy, moving goods internationally can be a complex and costly activity. Effective management of issues related to customs regulation and global trade is crucial to maintaining competitive advantages.
Our team of customs regulation and international trade specialists will help you to operate more effectively in moving goods to Kazakhstan. We can develop and implement strategies to help you to effectively manage the costs of paying customs duties and taxes by utilizing the opportunities provided by various customs procedures, applying free trade agreements, special programs and transactional structuring.
EY practice for customs law and global trade
- EY practice on customs regulation and international trade in Kazakhstan is a leader in client portfolio and complexity of projects among BIG 4 companies and legal firms
- We have rendered advisory services to more than 80 clients on customs regulation and international trade from 2010 to 2017
- State authorities and non-governmental organisations actively engage our experts in law-making activities of Kazakhstan and the Eurasian Economic Union
- Our experts are leaders of the working group on customs regulation and international trade at the American Chamber of Commerce in Kazakhstan (AmCham) and are actively involved in solving practical issues and removing administrative barriers that companies face in connection with import / export operations.
EY practice boasts lots of success stories, some of which are presented below:
- Effective support was provided during customs audits for local and foreign companies in various industries and additional assessments of customs duties and taxes were successfully appealed in the higher customs authorities and courts of Kazakhstan
- Successful projects have been implemented to legally support the construction of wind power stations in Kazakhstan in terms of structuring supply contracts from the perspective of customs, tariff and non-tariff regulation, the use of Incoterms, import of large equipment in disassembled form and planning the supply logistics to Kazakhstan
- The analysis and restructuring of numerous contracts and logistics of moving goods to Kazakhstan for the application of benefits for payment of customs duties and taxes on the basis of international agreements establishing free zones of trading with Kazakhstan, through the application of various customs procedures and other provisions of the legislation of Kazakhstan and the EEU providing for benefits on customs duties and taxes
- The project on legal support of a foreign company was successfully implemented when concluding an investment contract for the construction of a plant with the state body of Kazakhstan providing for exemption from payment of customs duties and taxes for the import of process equipment and component parts
- Possible options were determined for importing goods into Kazakhstan with exemption from payment of customs duties and taxes as a result of cancellation of privileges on customs duties and taxes for special economic zones and free warehouses in connection with Kazakhstan’s accession to the WTO
- A comprehensive analysis of the legislation of Kazakhstan and the EEU was carried out to determine the possibility and legal subtleties for the use by companies of conditionally released goods imported on the basis of concessions in the framework of subsoil use contracts, as well as goods imported under customs procedures providing exemption from customs duties and taxes at other contract territories in Kazakhstan
- Assistance was provided in the area of customs regulation and taxation in transferring conditionally released goods imported by the project operator for the development of a large oil and gas field in Kazakhstan with exemption from customs duties and taxes, in connection with the restructuring of the operating model of the project
- Projects were successfully implemented to justify the customs value in transactions between affiliated companies and to apply the customs privileges for large companies with international presence
- Support was provided to local and foreign companies in various industries regarding inclusion of licensing fees in the customs value of goods imported for resale and rendering of services, and contracts were restructured to reduce and eliminate the risks of additional charges of customs duties and taxes and bring them in line with the requirements of customs legislation Kazakhstan and the EEU.
Other EY services in Tax and Legal section:
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Corporate tax, indirect tax, personal taxes, transfer pricing and more for over 150 countries.