What happened
The Ministry of Finance of the Republic of Kazakhstan has submitted for public discussion a draft order that plans to introduce amendments and additions to the order of the Minister of Finance of the RK dated February 8, 2018 No. 148. This order approved the form of notification of customs duties, taxes, as well as special, anti-dumping, countervailing duties, penalties and interest not paid within the established period.
This concerns specifically a draft: the act has not yet been adopted and is at the stage of public discussion. This means that interested parties can familiarize themselves with the text and submit their comments and suggestions before the end of the discussion period. The final version may differ from the published one.
What document is this about
Order No. 148 establishes the form of the official notification sent by the customs authority to the payer if they have not transferred the due payments within the established period. In essence, this is a standardized form through which a participant in foreign economic activity learns about arising debt and its composition.
The notification reflects the types of unpaid amounts — customs duties and taxes, as well as domestic market protection measures (special, anti-dumping and countervailing duties), accrued penalties and interest. Adjustment of the form is usually related to the need to bring the form in line with current customs payment administration procedures and ensure uniformity in the work of customs authorities.
Who is affected
The changes affect primarily participants in foreign economic activity — importers and exporters, declarants, as well as customs representatives and other persons who may have an obligation to pay customs payments.
Payers who have accumulated debt on any of the listed types of payments directly encounter the notification form. For them, the correctness and clarity of the form has practical significance: it is from the notification that they learn about the amount and composition of the debt, as well as the need to repay it.
Indirectly, the innovation is also important for accountants, financial services and lawyers of companies working with imports and exports, since they have to process such notifications and monitor the timeliness of settlements with the budget.
What can be done now
While public discussion is ongoing, businesses have the opportunity to influence the final text. What is worth doing:
- Review the draft on the "Open NPA" portal and assess how the changes will affect your practice of working with customs payments.
- Check internal processes for accounting and tracking deadlines for paying customs duties and taxes to minimize the risk of receiving such a notification.
- Prepare comments and suggestions if the proposed form creates inconvenience or ambiguity, and submit them in the established manner before the end of the discussion period.
- Keep track of the further fate of the draft: after discussion, the document may be revised, adopted and published as a current order.
The general recommendation for VED participants is to establish payment discipline in advance: timely payment of duties, taxes and other amounts eliminates the accrual of penalties and interest and the very situation in which a notification is sent.
Deadlines
The draft has been published for public discussion, which will last until October 6, 2026. Until this date, interested parties can submit their comments and suggestions. The effective date of the changes will be determined in the adopted act — at the draft stage it has not been established.
Frequently asked questions
Is this already a current order? — No. This is a draft that is under public discussion and has not yet been adopted. Its text may still change.
What base document is being changed? — The order of the Minister of Finance of the Republic of Kazakhstan dated February 8, 2018 No. 148, which approved the form of notification of customs payments, penalties and interest not paid on time.
By what date can comments be submitted? — Public discussion of the draft will last until October 6, 2026.
To whom is such a notification sent? — To the payer who has not transferred customs duties, taxes, special, anti-dumping or countervailing duties, as well as accrued penalties and interest, within the established period.
What to do if you received a notification? — Check the composition and amount of the specified debt and repay it in the manner and within the time limits established by law, and if you disagree, use the appeal mechanisms provided.