In 2026, five types of customs declarations are used: a goods declaration, a transit declaration, a passenger customs declaration, a declaration for a means of transport, and an electronic commerce goods declaration. The type of document is selected based on the nature of the movement and the declared customs procedure in accordance with the customs legislation of the Republic of Kazakhstan.
Which Customs Declarations Are Used in Kazakhstan
The choice of document depends not on the customary name of the transaction, but on which goods are being moved and under which customs procedure they are placed.
Customs legislation provides for the following types:
goods declaration — used when placing goods under customs procedures other than customs transit; in the prescribed cases, it is also used when declaring stores;
transit declaration — completed when placing goods under the customs transit procedure;
passenger customs declaration — intended for goods for personal use and, in the prescribed cases, also for placing them under the transit procedure;
declaration for a means of transport — used for means of international transport and, in the prescribed cases, for stores;
electronic commerce goods declaration — used in special cases specified by customs legislation.
Therefore, when searching for the appropriate form, it is important first to establish the purpose of the movement. A goods declaration is generally considered for a commercial consignment, a passenger declaration for an individual's personal belongings, and a transit declaration for carriage under customs transit.
The term “cargo customs declaration” is often used as a search term or informal name for a document covering commercial cargo. Under the current customs regulations, the corresponding type of document is called a goods declaration. This is the name that should be used when preparing documents and checking completion requirements.
Goods Customs Declaration: What an Accountant Should Check
A goods declaration is required to place products under the selected customs procedure. It specifies the information required for calculating and paying customs duties and taxes, applying internal market protection measures, compiling statistics, and monitoring compliance with prohibitions and restrictions. In addition, the information may be used to protect intellectual property rights and monitor compliance with customs regulations.
In certain cases, a customs value declaration is completed together with the goods declaration. It specifies the valuation method, the customs value, the terms of the transaction, and other circumstances affecting the valuation. In cases provided for by customs legislation, such a declaration forms part of the goods declaration.
Before completing the declaration, the accountant should compare its data with the source and commercial documents. Depending on the transaction, the declared information is supported by:
the contract, bill, invoice, and other transaction documents, or documents confirming the right to possess, use, or dispose of the goods;
transport and shipping documents;
confirmation of the authority of the person filing the declaration;
documents confirming compliance with prohibitions, restrictions, and internal market protection measures;
documents concerning the origin and characteristics of the goods;
confirmation of payment of customs duties and taxes or security for the corresponding obligation;
documents concerning benefits or a change in the payment deadline;
documents confirming the customs value and the method used to determine it;
documents required to place the goods under the declared procedure.
The specific set depends on the goods, the terms of the transaction, and the selected procedure. Therefore, the same set cannot be used mechanically for every delivery.
Completing and Filing a Customs Declaration
A customs declaration is filed with the customs authority authorized to register it. The place of filing and permitted exceptions are determined by customs rules, taking into account the declared procedure, the location of the goods, and the method of their movement.
When preparing the declaration, the accountant or declarant should check the following in sequence:
Which type of declaration corresponds to the movement of the goods.
Which customs procedure is being declared.
Whether the information about the goods, transaction, carriage, and value is consistent across all documents.
Whether documents concerning origin, characteristics, and compliance with restrictions are available if they are required for the specific goods.
Whether payments, benefits, or security for the obligation to pay have been confirmed.
Whether the person filing the declaration has the necessary authority.
The date and time of filing are recorded by the customs authority. The declaration format and the procedure for submitting supporting information depend on the applicable procedure and the prescribed declaration method.
The procedure for filing a customs declaration and submitting supporting documents is governed by customs legislation. Documents relating to the transaction, carriage, origin, and value of the goods should be assembled in advance as a set for the transaction so that the information declared has documentary support.
The customs declaration number should be transferred to accounting and settlement documents exactly as it appears in the registered declaration. The number should not be abbreviated, the sequence of its elements changed, or it replaced with an internal delivery number. If the number is required for accounting, import confirmation, or reconciliation, it must be taken directly from the registered document.
Passenger Declaration and Customs Union Declaration
A passenger customs declaration in Kazakhstan applies to goods for personal use. It should not be used instead of a goods declaration merely because the cargo is carried by an individual: the intended purpose of the goods and the applicable declaration rules are the determining factors.
The phrase “Customs Union declaration” may appear in search queries and documents, but for practical purposes it is important to identify the exact type of declaration under the current customs regulations of the EAEU and the legislation of Kazakhstan. The name alone does not indicate whether it concerns a consignment of goods, transit, personal belongings, or a means of transport.
If the accountant has only a scan or printout, it is necessary to verify that it is the complete customs declaration and not a notification, a carrier's invoice, or a broker's internal report. Key information should be checked against the contract and commercial and shipping documents and, if a customs value declaration is available, also against the information on the terms of the transaction and the selected valuation method.
Frequently Asked Questions
What is a cargo customs declaration? — In practice, this term may be used for a declaration covering commercial cargo. Under the current customs regulations, the corresponding type of document is called a goods declaration.
Where can the customs declaration number be found? — It must be found in the registered customs declaration. For accounting purposes, the number is transferred without arbitrary abbreviations and checked against the documents for the same delivery.
Which declaration is required for personal belongings? — A passenger customs declaration is used for the customs declaration of goods for personal use. The specific requirement to file it is determined by taking into account the nature and circumstances of the movement of the goods.
Must supporting documents be submitted together with the goods declaration? — The procedure for submitting them depends on the applicable customs procedure and declaration method. At the same time, the information declared must have documentary support.
Is a customs value declaration always required? — No, it is completed in cases provided for by customs regulations. If it is required, the information in it must be consistent with the goods declaration and the transaction documents.