Security for the fulfilment of the obligation to pay customs duties and taxes is provided in the cases stipulated by Article 62 of the EAEU Customs Code and other provisions specified therein. In Kazakhstan, since November 2024, an application to register security for placing goods under customs procedures and for legal entities operating within the framework of registers can be submitted through a dedicated module of the Keden digital system; the information is current for use in 2026.
When Security Is Required
Security is not required for every foreign trade transaction, but only in cases expressly established by customs legislation. Article 62 of the EAEU Customs Code refers, in particular, to Articles 58, 120–122, 143, 177 and 304 of the Code. Additional cases may be stipulated by the legislation of the EAEU member states.
The purpose of security is to provide the customs authority with a legally stipulated mechanism for enforcing the obligation if circumstances arise for the recovery of customs duties and taxes. Therefore, before submitting an application, it is important for the company to determine:
- which customs operation is being carried out;
- whether it gives rise to an obligation to provide security;
- who is entitled to act as the person providing security;
- which customs authority must be contacted;
- whether one-time or general security is required.
If the legislation permits security not to be provided, the conditions for applying such an exemption should be checked separately. It is risky to draw a conclusion based solely on the type of goods or the customary clearance procedure: the specific procedure and applicable provisions are relevant.
Who May Provide Security
As a general rule, security is provided by the payer of customs duties and taxes or by another person in the cases stipulated by the Code.
During customs transit, the fulfilment of the obligation on behalf of the payer may be secured by a freight forwarder or another person entitled to possess, use or dispose of the relevant goods. The possibility of such a person’s participation must be assessed based on the documents for the goods and the terms of transportation.
A customs representative is also entitled to provide security if, under Article 405 of the EAEU Customs Code, it bears a joint and several obligation together with the payer. If circumstances subsequently arise under which duties and taxes must be paid, the representative fulfils the obligation jointly and severally with the person it represents.
Security is usually provided to the customs authority that releases the goods. Exceptions may apply in the cases stipulated by the Code, including when general security is used.
How to Use General Security and the Keden System
General security may be used by the same person if that person carries out several customs operations within a specified period. This option makes it possible to secure obligations arising from the aggregate of these operations.
Under Article 64 of the EAEU Customs Code, general security may be used when all operations are carried out within the territory of the state to whose customs authority it has been provided. It is also stipulated for transit shipments through the territories of several EAEU member states.
The customs authority accepts general security if the secured duties and taxes can be recovered against it by any authorised customs authority in accordance with the Code. The procedure for its use within a single state is established by that state’s national legislation, while transit through several states is governed by the special rules of the Code.
The Keden digital system includes the “Registration of Security for the Fulfilment of the Obligation to Pay Customs Duties and Taxes” module for registering security. Before submitting an application, a legal entity should:
- Determine the operation and the legal basis for providing security.
- Verify the applicant’s authority and the payer’s details.
- Select the appropriate type of security with due regard to the applicable rules.
- Check the application details against the customs and shipping documents.
- Retain confirmation of submission and monitor the registration result in the system.
The specific set of documents, available methods of providing security and required procedure should be checked with regard to the particular operation and the current version of the digital system.
Frequently Asked Questions
Is security required for every import of goods? — No. It is provided in the cases established by the EAEU Customs Code and the applicable legislation of the EAEU member state.
May someone other than the payer provide security? — Yes, in the cases stipulated by the Code, another person may provide it. For transit, the freight forwarder and a person entitled to possess, use or dispose of the goods are specifically designated.
When is general security appropriate? — It may be considered if one person carries out several customs operations within a specified period and the conditions of Article 64 of the EAEU Customs Code are met.
Where is security provided? — As a general rule, it is provided to the customs authority that releases the goods. Exceptions apply to certain situations and general security.
Can security be registered through the Keden system? — Yes. According to the State Revenue Committee, the relevant module has been operational since November 2024 and allows an application for security registration to be submitted.
Sources
- Article 62. General Conditions for Securing the Fulfilment of the Obligation to Pay Customs Duties and Taxes
- Article 64. General Security for the Fulfilment of the Obligation to Pay Customs Duties and Taxes
- Rules for Applying General Security for the Fulfilment of the Obligation to Pay Customs Duties and Taxes