Customs Services

PwC Kazakhstan has an experienced group of customs experts that is an integral part of PwC worldwide customs network.

Our services address a wide range of customs and foreign trade issues faced by business in Kazakhstan. The PwC customs practice comprises experienced Kazakhstan professionals who worked within Customs Authorities for a long time.

Our services

Advising on customs valuation and transfer pricing

The effect of Kazakhstan transfer pricing (TP) regulations on customs valuation has been a popular topic of discussion recently. The customs valuation consequences of TP adjustments (i.e. price revisions in transactions between related parties) often cause disputes with the customs authorities. The TP mechanism should not be considered only from a corporate tax perspective, but also from a customs value perspective. We advise our clients on customs valuation issues related to TP, including justifying transfer prices to customs authorities, addressing adjustments of customs value, and much more. We also support our clients in disputes with the customs authorities on customs value adjustments, including litigation assistance.

View more

Customs classification of goods

Customs classification is one of the most complicated customs issues. It not only requires general customs classification skills, but also often demands in-depth industry and/or product specific knowledge. Incorrect customs classification can open you up to significant customs exposures.

Our customs team helps to identify the appropriate tariff code for goods, identify opportunities to save on duties using customs classifications, review the tariff codes assigned to goods by customs brokers, and apply for binding customs rulings. We as well provide support to our clients in disputes on customs classifications with the authorities.

View more

Customs audits and compliance services

Administrative penalties for breaching customs rules are significant. The statute of limitation for violating customs rules has extended to five years. Our customs team can review your company’s import/export activities to identify customs exposures and opportunities to save customs duties.

View more

Support in disputes with customs authorities

When negotiations with local customs authorities are not successful, appealing is often the only solution. Our team supports clients in appealing customs’ decisions to superior customs authorities and in court.

View more

Country of origin

The origin of goods can present opportunities to save on duties, just as it can give rise to risk. We can assist on observing origin requirements, justifying the origin of goods and applying for certificates of origin. Where necessary, we can also help you deal with the customs authorities on related matters.

View more

Obtaining customs incentives

We provide advisory services and hands-on assistance to companies on application of customs exemptions and preferences, including investment preferences and implementation of customs procedures, which enable obtaining exemption from customs payments or reduce their amounts (inward/outward processing, temporary import (admission), free customs zone, free warehouse.

View more

Diagnostics of foreign economic activity

Our experts have expanded expertise in conducting inspections of the activities of importers/exporters in line with customs legislation to identify risks and areas for reducing costs. During such inspections, our experts can review the efficiency of relations with the customs representatives.

View more

Technical regulation

We provide our clients with the advice on compliance with technical regulations, including requirements for the import of samples of goods for testing, as well as the labeling of goods imported into the EAEU.

View more

Authorized Economic Operator (AEO)

New customs legislation makes the institution of authorized economic operators more attractive for business. Our experts will help you to make a decision on the feasibility of obtaining an AEO certificate, review the conformity of the company's internal
processes and accounting systems with the established requirements, and will also provide practical support to draw up an application, and prepare documents for inclusion in the register, as well as reporting envisaged for the AEO.

View more

Intellectual property

We provide advisory services and provide practical support to companies in the preparation of license agreements, consult on the methodology of including royalties in the customs value of imported goods. Our experts provide support for the inclusion of intellectual property (trademarks) into the Kazakhstan Customs Register of intellectual property, as well as in the Unified Customs Intellectual Property Register, valid throughout the entire EAEU territory.

View more

Free economic zones and free warehouses with a preferential “customs regime”

We advise our clients on issues related to the application of customs procedures and implementation of customs operations in the territories of free economic zones and free warehouses, which provide residents of these territories and owners of free warehouses with significant customs exemptions. Our services also include practical support of investment and production activities of residents, including negotiations with customs authorities, organization of liaison with other government bodies, and reporting.

View more

Preparation and analysis of foreign trade agreements, as well as structuring of deliveries

Trade development within the EAEU and the growth of integration enable the changes in the supply structure of major companies, and also requires a revision of the terms of the contracts that determine the operating procedure of the company and counterparties. Our experts will help you to effectively structure the deliveries and contractual relationships in terms of customs regulation.

View more

Improving the performance of the customs function and internal processes

The performance of the customs function of companies often depends on the internal process structuring and the regulations on document management. We provide our clients with hands-on assistance in a comprehensive analysis of the customs function of the company or analysis of certain issues (for example, document circulation with a customs representative and customs authorities) that affect the overall performance of the company and enable risk mitigation.

View more

Our team

Our team of professionals is dedicated to finding practical and innovative solutions to the customs issues that our clients face in their import and export operations.

Kuanysh Ospanov
Manager
Tel: +7 727 330 3200
E-mail: kuanysh.ospanov@pwc.com

Work experience: over 24 years

Kuanysh is a Manager with the Customs practice in PwC. He has more than 24 years of work experience in Customs Authorities of Almaty.

During 2004 - 2008 Kuanysh was a deputy, then head of the Customs Post.

During 2010 - 2013 he was a Head of board and then Deputy Head of the Post-Customs Control Department in the Customs Control Committee of the Ministry of Finance of the Republic of Kazakhstan. He was directly involved in planning and inspections of foreign trade activities, and worked on the organization of customs inspections.

Kuanysh managed the Departments of the Organization of Customs Control and Customs Clearance from 2013 to 2017.

In the period from 2017 to 2018, Kuanysh held the position of Head of the Post-Customs Control Office of the local customs authority.

He organized and coordinated the work of the Post-Customs Control Department in all areas of activity, including the planning of customs inspections, its quality, as well as in explanatory work for participants of foreign economic activity.

Dana Tokmurzina
Partner
Tel: +7 717 255 07 07
E-mail: dana.tokmurzina@pwc.com

Work experience: over 18 years

Dana is a Partner of the Tax and Legal department at PwC Kazakhstan. At PwC Dana leads a dispute resolution practice within fiscal inspections (tax & customs) including court appeals of Consultants.

During 2011-2012 Dana had also worked as a consultant to the World Bank on the project refinancing of tax administration of excise goods in Kazakhstan.

From 2002 till 2011 Dana had worked at the department of international taxation of the Tax Committee of the Ministry of Finance of the Republic of Kazakhstan (MinFin RK) as well as at senior positions. At MinFin RK she was involved in development of normative acts of RK, administration, explanatory sessions for taxpayers and territorial tax departments, participated in intergovernmental discussions on conclusion of double tax treaties, mutual agreement procedures with the tax authorities of other jurisdictions, participated in governmental audits and court hearings.

Dana holds diploma of KAZGUU University with a major in “Jurisprudence”, International Business Academy with a major in “Finance and Credit”, a Master’s degree in Taxation (LLM) of Queen Mary University of London and Westfield College, as well as ADIT (Advanced Diploma in International Taxation, the UK). She is a candidate of juridical sciences with a dissertation on international taxation.

Dana is a member of the Chamber of Tax Consultants of RK, as well as Chamber of Legal Consultants “Kazakhstan Bar Association”.

Timur Zhursunov
Partner
Tel. +7 717 255 07 09
E-mail: timur.zhursunov@pwc.com

Experience: over 20 years

Timur has more than 20 years of experience in providing tax consulting services at Big4 firms, as well as experience as an in-house tax manager.

Timur’s experience includes both providing advice and managing practical issues such as international tax structuring and planning, managing the tax burden at the group level, complying with tax reporting requirements, and has experience in consulting  services of accounting and tax accounting.

Timur also has extensive experience in taxation or various industries, in providing consulting on issues such as optimizing the tax consequences of international business transactions, compliance with transfer pricing legislation, analysis of tax liabilities, etc., both for foreign and Kazakhstan companies investing in Kazakhstan and Central Asia.

Customs Alert

{{filterContent.facetedTitle}}

Video / Webinars

{{filterContent.facetedTitle}}



Contacts

Contact us

Timur Zhursunov

Timur Zhursunov

Partner, Leader Tax & Legal Services, PwC Kazakhstan

Tel: +7 717 255 0707

Dana Tokmurzina

Dana Tokmurzina

Partner, Leader of Tax Dispute Resolution & Regulatory in Eurasia, PwC Kazakhstan

Tel: +7 (7172) 55 0707

Kuanysh Ospanov

Kuanysh Ospanov

Manager, PwC Kazakhstan

Tel: +7 727 330 3200

Follow us