ИПС "Әділет"

Rules for the implementation of export-import currency control in the Republic of Kazakhstan Chapter 1. General provisions

Chapter 2. The procedure for an exporter or importer to obtain an accounting number for a foreign exchange contract on export or import, the conditions and criteria, including the threshold value of the amount of a foreign exchange contract on export or import, in the presence of which a foreign exchange contract on export or import shall be subject to control over the fulfillment of the repatriation requirement

Chapter 3. The procedure for the transfer of an exporter or importer to services under a foreign exchange contract on export or import from one authorized bank (its branch) to another authorized bank (its branch)

Chapter 4. Procedure for removing a foreign exchange contract on export or import from the register

Chapter 5. Features of control over compliance by the exporter or importer with the requirement for repatriation under a foreign exchange contract on export or import upon termination of business relations with the client by the authorized bank

Chapter 6. Procedure for monitoring the movement of money and other fulfillment of obligations under a foreign exchange contract on export or import and the transfer of information and (or) documents under a foreign exchange contract on export or import

Chapter 7. Procedure for monitoring compliance with the repatriation requirement under a foreign exchange contract on export or import

Chapter 8. Procedure for maintaining separate accounting of a foreign exchange contract on export or import in the territorial division of the state revenue authority

Chapter 9. Procedure for resuming procedures for monitoring compliance with the repatriation requirement under a foreign exchange contract on export or import

Chapter 10. Special cases

Chapter 11. Transitional provisions

The procedure for calculating the repatriation period Chapter 1. General provisions

Chapter 2. Examples of calculating the repatriation period for exports

Chapter 3. Examples of calculating the repatriation period for imports

Explanation on filling out the form intended for collecting administrative data free of charge Information on declarations of goods under a foreign exchange contract on export or import with an accounting number
(index – XMCO_1, frequency – daily) Chapter 1. General provisions

Chapter 2. Filling out the Form

Application for acceptance of a foreign exchange contract on export or import for foreign exchange control

Section 1.

Section 2.

Explanation on filling out the form Application for acceptance of a foreign exchange contract on export or import for foreign exchange control

Registration log

Explanation on filling out the form Registration log

A form designed to collect administrative data

Information on a foreign exchange contract on export or import with an accounting number

Explanation on filling out the form intended for collecting administrative data free of charge Information on a foreign exchange contract on export or import with an accounting number
(index – XMCO_2, frequency – daily) Chapter 1. General provisions

Chapter 2. Filling out the Form

Request for information

Explanation on filling out the form Request for information

A form designed to collect administrative data

Information on the fulfillment of obligations under a foreign exchange contract on export or import with an accounting number

Table. Information on the fulfillment of obligations under a foreign exchange contract on export or import with an accounting number

Explanation for filling out the administrative data form Information on the fulfillment of obligations under a foreign exchange contract on export or import with an accounting number
(index – XMCO_3, frequency – daily) Chapter 1. General provisions

Chapter 2. Filling out the Form

Chapter 2. Filling out the Form

Explanation on filling out the form intended for collecting administrative data free of charge Information on electronic invoices for the foreign exchange export contract with the accounting number
(index – XMCO_5, frequency – daily) Chapter 1. General provisions

Chapter 2. Filling out the Form

A form designed to collect administrative data

Information on payments and (or) money transfers made for export or import in the amount exceeding 100,000 (one hundred thousand) United States dollars in equivalent

Table. Information on payments and (or) money transfers made for export or import in an amount exceeding 100,000 (one hundred thousand) United States dollars in equivalent

Explanation for filling out the administrative data form
Information on payments and (or) money transfers made for export or import in an amount exceeding 100,000 (one hundred thousand) United States dollars in equivalent
(index - XMCO_6, frequency - monthly) Chapter 1. General provisions

Chapter 2. Filling out the Form

A form designed to collect administrative data

Information on the fulfillment of obligations under foreign exchange contracts on export or import through an account in a foreign bank

Table. Information on the fulfillment of obligations under foreign exchange contracts on export or import through a foreign bank account

Explanation for filling out the administrative data form
Information on the fulfillment of obligations under foreign exchange contracts on export or import through an account in a foreign bank
(index - XMCO_7, frequency - monthly) Chapter 1. General provisions

Chapter 2. Filling out the Form

A form designed to collect administrative data

Bank control personal card No. //__

Explanation on filling out the form intended for collecting administrative data free of charge Banking control personal card
(index – XMCO_8, frequency – monthly) Chapter 1. General provisions

Chapter 2. Filling out the Form

A form designed to collect administrative data

Information on the results of currency control

Table. Information on the results of currency control

Explanation for filling out the administrative data form
Information on the results of currency control
(index - XMCO_9, frequency - monthly) Chapter 1. General provisions

Chapter 2. Filling out the Form

A form designed to collect administrative data

Information on a foreign exchange contract on export or import with an accounting number

Table. Information about a currency contract on export or import with an accounting number

Explanation for filling out the administrative data form "
Information on a foreign exchange contract on export or import with an accounting number"
(index - EICC_1, frequency - daily) Chapter 1. General provisions

Chapter 2. Filling out the Form

      Unofficial translation
      Note from the ILLI!
      For the procedure for entry into force, see paragraph 5.

In accordance with paragraph 7 of Article 5 of the Law of the Republic of Kazakhstan “On Currency Regulation and Currency Control”, subparagraph 2) of paragraph 3 of Article 16 of the Law of the Republic of Kazakhstan “On State Statistics”, the Board of the National Bank of the Republic of Kazakhstan HEREBY RESOLVES, and the Deputy Prime Minister – Minister of Finance of the Republic of Kazakhstan HEREBY ORDERS:

1. To approve the attached Rules for the implementation of export-import currency control in the Republic of Kazakhstan (hereinafter - the Rules).

2. The Department of payments balance of the National Bank of the Republic of Kazakhstan, in accordance with the procedure established by the legislation of the Republic of Kazakhstan, shall ensure:

1) jointly with the Legal department of the National Bank of the Republic of Kazakhstan, state registration of these joint resolution and order in the Ministry of Justice of the Republic of Kazakhstan;

2) posting of these joint resolution and order on the official Internet resource of the National Bank of the Republic of Kazakhstan after their official publication;

3) within ten working days after the state registration of these joint resolution and order, submit to the Legal Department of the National Bank of the Republic of Kazakhstan information on the implementation of the measure provided for in subparagraph 2) of this paragraph.

3. Control over the implementation of these joint resolution and order shall be assigned to the supervising Deputy Chairman of the National Bank of the Republic of Kazakhstan and the Vice Minister of Finance of the Republic of Kazakhstan.

4. These joint resolution and order shall be subject to official publication and shall enter into force on January 1, 2024.

5. To suspend from January 1, 2025 to March 1, 2026 the following:

1) paragraph 4 of the Rules, establishing that during the period of suspension this paragraph shall be in effect as follows:

“4. The date of export or import of goods, works, services shall be:

1) when moving goods across the customs border of the Eurasian Economic Union - the date of release of the goods specified in the goods declaration confirming the placement of the goods under the customs procedure taken into account in the customs statistics of foreign trade as export or import, specified in the information on the movement of goods across the customs border of the Eurasian Economic Union under a foreign exchange contract on export or import with an accounting number in the form according to Appendix 16 to the Rules;

2) when moving goods within the customs territory of the Eurasian Economic Union:

for import – the date of acceptance of the goods for registration, specified in the application for import of goods;

for export – the date of the invoice indicated in the declaration of import of goods;

3) in cases not specified in subparagraphs 1) and 2) of this paragraph:

the date specified in the notification of temporary import (export) of goods, or the date of acceptance of the customer-supplied raw materials;

the date specified in the report on the fulfillment of the obligation to import (export) processed products;

the date of release of goods in the declaration of goods of a foreign state, signing (acceptance) of documents confirming the transfer of goods, performance of works, rendering services, including without actual movement across the customs border of the Eurasian Economic Union or movement from the territory (to the territory) of the Republic of Kazakhstan to the territory (from the territory) of another member state of the Eurasian Economic Union;

the date of issuing an invoice, bill for goods actually transferred, works performed, services rendered, or the date of issuing an electronic invoice for works actually performed, services rendered;

the date of commencement of the performance of obligations in accordance with the terms of a foreign exchange contract on export or import that does not provide for the signing (acceptance) of documents confirming the performance of works, rendering services and the issuance of an invoice or a bill for works actually performed or services rendered.";

2) subparagraph 2) of paragraph 5 of the Rules, establishing that during the period of suspension this subparagraph shall be in effect as follows:

“2) through the customs border of the Eurasian Economic Union of goods placed under one of the customs procedures taken into account in the customs statistics of foreign trade of the Republic of Kazakhstan as export or import, specified in the information on the movement of goods through the customs border of the Eurasian Economic Union under a foreign exchange contract on export or import with an accounting number in the form according to Appendix 16 to the Rules.”;

3) part two of paragraph 24 of the Rules, establishing that during the period of suspension this part shall be in effect as follows:

“The National Bank, within 5 (five) working days from the date of receipt of the request specified in part one of this paragraph of the Rules, shall send to the new registration bank the information available at the National Bank:

1) on the movement of goods across the customs border of the Eurasian Economic Union under a foreign exchange contract on export or import with an accounting number in the form in according to Appendix 16 to the Rules;

2) on the fulfillment of obligations under a foreign exchange contract on export or import with an accounting number in the form according to Appendix 7 to the Rules;

3) upon the requested application for the import of goods and payment of indirect taxes in the form according to Appendix 18 to the Rules.”;

4) paragraphs 37, 38 and 39 of the Rules, having established that during the period of suspension these paragraphs shall apply in the following wording:

“37. The state revenue authority, no later than the 5th (fifth) day of the month following the reporting month, shall send to the National Bank information on the movement of goods across the customs border of the Eurasian Economic Union under a foreign exchange contract on export or import with an accounting number in the form according to Appendix 16 to the Rules monthly, broken down by the accounting number of the foreign exchange contract on export or import.

The National Bank, within 1 (one) working day after the day of receipt from the state revenue authority of the information specified in part one of this paragraph of the Rules, shall send it to the authorized banks that are registration banks and to the territorial branches of the National Bank that are registration banks.

38. The authorized bank, that is the registration bank, or the territorial branch of the National Bank, that is the registration bank, on the basis of a copy of the application for the import of goods and payment of indirect taxes received from the exporter or importer, shall send to the National Bank via the information system an electronic request to obtain information on the application for the import of goods and payment of indirect taxes (hereinafter - the electronic request) in the form according to Appendix 17 to the Rules.

The National Bank shall forward to the state revenue agency via the information system an electronic request received from the authorized bank, that is the registration bank, or the territorial branch of the National Bank, that is the registration bank, with the exception of information on the registration number of the foreign exchange contract.

The state revenue authority, within 1 (one) working day after receiving the electronic request, shall submit to the National Bank, via the information system, information on the requested application for the import of goods and payment of indirect taxes in the form according to Appendix 18 to the Rules.

The National Bank shall transmit via the information system to the authorized bank, that is the registration bank, or to the territorial branch of the National Bank, that is the registration bank, that initiated the electronic request, the information received from the state revenue authority on the requested application for the import of goods and payment of indirect taxes in the form according to Appendix 18 to the Rules on the day of receipt of such information.

The state revenue authority shall send via the information system the information on changes to the information previously sent by the state revenue authority on the application for the import of goods and the payment of indirect taxes in the form according to Appendix 19 to the Rules, information on the requested application for the import of goods and the payment of indirect taxes in the form according to Appendix 18 to the Rules, to which changes and additions have been made:

in case of withdrawal due to replacement with a new one, when presented with a reflection of the difference between the changed and previous cost in the event of an increase in the price of imported goods - within 1 (one) working day after the day of receipt of information on the acceptance of the application for the import of goods by the tax authorities of the Eurasian Economic Union;

in case of revocation due to deletion – within 1 (one) working day after the day of change of status of the application for import of goods.

The National Bank, within 1 (one) working day after receiving the relevant information from the state revenue authority, shall forward the information on changes and (or) additions to applications for the import of goods to the authorized bank that is the registration bank or to the territorial branch of the National Bank that is the registration bank.

39. When preparing a declaration for goods under a foreign exchange contract for export or import, for which the assignment of an accounting number is required in accordance with the Rules, the authorized official of the territorial division of the state revenue authority shall compare the accounting number of the foreign exchange contract for export or import declared by the exporter or importer in the declaration for goods with the information received in accordance with paragraph 34 of the Rules on the foreign exchange contract for export or import with an accounting number.

If there is a discrepancy with the actual information, the exporter or importer shall make appropriate adjustments to the goods declaration in accordance with the procedure established by the customs legislation of the Republic of Kazakhstan.”;

5) part one of paragraph 47 of the Rules, establishing that during the period of suspension this part shall be in effect as follows:

“47. Upon establishing the fact of absence and (or) presence of discrepancies in information from declarations of goods, applications for the import of goods in the information systems of the state revenue authority and the National Bank, the territorial division of the state revenue authority shall, within the period established in paragraph 46 of the Rules, notify the state revenue authority of the need to send reliable data to the National Bank.”;

6) paragraph 51 of the Rules, establishing that during the period of suspension this paragraph shall be in effect as follows:

“51. The state revenue authority shall, no later than the 20th (twentieth) day (inclusive) of the month following the reporting month, send to the National Bank information on the results of currency control in the form according to Appendix 13 to the Rules on a monthly basis by uploading it into the National Bank’s information system on export-import currency control in compliance with information security procedures.”;

7) part two of paragraph 53 of the Rules, establishing that during the period of suspension this part shall be in effect as follows:

“The state revenue authority, within 3 (three) working days after the date of assigning a foreign exchange contract on export or import to a separate account, shall send to the National Bank the relevant information on the foreign exchange contract on export or import with an accounting number in the form according to Appendix 5 to the Rules by uploading it to the National Bank’s information system on export-import currency control in compliance with information security procedures.”;

8) parts one, two, three and four of paragraph 56 of the Rules, establishing that during the period of suspension these parts shall be in effect as follows:

“56. The territorial division of the state revenue authority, in the case provided for in subparagraph 1) of paragraph 55 of the Rules, within 15 (fifteen) working days shall complete the procedures related to keeping a foreign exchange contract on export or import in a separate account and sends to the National Bank information on the foreign exchange contract on export or import with an accounting number in the form according to Appendix 5 to the Rules by uploading it to the National Bank’s information system on export-import currency control in compliance with information security procedures.

The territorial division of the state revenue authority, in the case provided for in subparagraph 2) of paragraph 55 of the Rules, within 3 (three) working days from the moment of receiving information from the registration bank or on the basis of information available to the state revenue authority on the movement of money, the transfer of goods, the performance of works, rendering services, shall remove the foreign exchange contract on export or import from separate accounting and send to the National Bank information on the foreign exchange contract on export or import with an accounting number in the form according to Appendix 5 to the Rules by uploading it to the information system of the National Bank on export-import currency control in compliance with information security procedures.

In the case provided for in subparagraph 3) of paragraph 55 of the Rules, the territorial division of the state revenue authority shall, within 15 (fifteen) working days, complete the procedures related to keeping a foreign exchange contract on export or import in a separate account and send to the National Bank information on the foreign exchange contract on export or import with an accounting number in the form according to Appendix 5 to the Rules by uploading it to the National Bank's information system on export-import currency control in compliance with information security procedures.

In the case stipulated by subparagraph 4) of paragraph 55 of the Rules, the territorial subdivision of the state revenue authority, within 3 (three) working days after the day of receipt from the National Bank of information on the resumption of procedures for monitoring the fulfillment of the repatriation requirement under a foreign exchange contract on export or import with an accounting number, shall remove the foreign exchange contract on export or import from separate accounting and send to the National Bank information on the foreign exchange contract on export or import with an accounting number in the form according to Appendix 5 to the Rules by uploading it to the National Bank's information system on export-import currency control in compliance with information security procedures.

Footnote. Paragraph 5 is in the wording of the joint Resolution of the Board of the National Bank of the Republic of Kazakhstan dated December 24, 2024 No. 83 and the Order of the Minister of Finance of the Republic of Kazakhstan dated December 27, 2024 No. 886 (shall enter into force on January 1, 2025); with amendments introduced by the joint Resolution of the Board of the National Bank of the Republic of Kazakhstan dated December 24, 2025 No. 98 and the Order of the Minister of Finance of the Republic of Kazakhstan dated December 26, 2025 No. 809 (shall enter into force on January 1, 2026).

Chairman of the National Bank of the Republic of Kazakhstan	T.M. Suleimenov
Deputy Prime Minister – Minister of Finance of the Republic of Kazakhstan	E.K. Zhamaubayev

APPROVED by
the Bureau of National Statistics
of the Agency for Strategic
Planning and Reforms
of the Republic of Kazakhstan

Appendix
to the joint resolution and order
of the Deputy Prime Minister
- Minister of Finance of the
Republic of Kazakhstan
dated October 4, 2023 No. 1054
and the Chairman of the National
Bank of Kazakhstan
dated September 29, 2023 No. 78

1. These Rules for the implementation of export-import currency control in the Republic of Kazakhstan (hereinafter - the Rules) have been developed in accordance with paragraph 7 of Article 5 of the Law of the Republic of Kazakhstan "On Currency Regulation and Currency Control" (hereinafter the Law on Currency Regulation and Currency Control), subparagraph 2) of paragraph 3 of Article 16 of the Law of the Republic of Kazakhstan "On State Statistics" and shall determine the procedure for implementing export-import currency control in the Republic of Kazakhstan.

Export-import currency control is a set of measures implemented to control the compliance of exporters or importers with the requirement to repatriate foreign and (or) national currency for export or import (hereinafter - the repatriation requirement):

1) by currency control authorities:

By the State revenue committee of the Ministry of Finance of the Republic of Kazakhstan, including its territorial divisions (hereinafter - the state revenue authority);

within the competence by other state bodies (their territorial divisions), including the National Bank of the Republic of Kazakhstan (its territorial branches);

2) by authorized banks, including their branches, as currency control agents.

The rules shall include:

the procedure for an exporter or importer to obtain an accounting number for a foreign exchange contract on export or import, the conditions and criteria, including the threshold value of the amount of a foreign exchange contract on export or import, in the presence of which a foreign exchange contract on export or import shall be subject to control over the fulfillment of the repatriation requirement;

the procedure for the transfer of an exporter or importer to services under a foreign exchange contract on export or import from one authorized bank (its branch) to another authorized bank (its branch);

the procedure for removing a foreign exchange contract on export or import from the registration record;

features of monitoring compliance by an exporter or importer with the requirement for repatriation under a foreign exchange contract on export or import upon termination of business relations with the client by an authorized bank;

the procedure for monitoring the movement of money and other fulfillment of obligations under a foreign exchange contract on export or import and the transfer of information and (or) documents under a foreign exchange contract on export or import;

the procedure for monitoring compliance with the requirement for repatriation under a foreign exchange contract on export or import;

the procedure for maintaining separate records of a foreign exchange contract for export or import in the territorial division of the state revenue authority;

the procedure for resuming procedures for monitoring compliance with the repatriation requirement under a foreign exchange contract on export or import;

special cases.

2. The concepts in the Rules are used in the meanings specified in the Law of the Republic of Kazakhstan “On Electronic Documents and Electronic Digital Signatures” and the Law on Currency Regulation and Currency Control.

For the purposes of the Rules, the following concepts are also used:

1) personal bank control card - information from an authorized bank (its branch) or a territorial branch of the National Bank of the Republic of Kazakhstan (hereinafter - the National Bank) on the presence of an indication of a violation by the exporter or importer of the repatriation requirement, the period for applying for the assignment of an accounting number to a foreign exchange contract on export or import, the period for providing information and (or) documents confirming the occurrence of circumstances affecting the terms and conditions for the fulfillment of obligations by the parties under a foreign exchange contract on export or import;

2) accounting number – an identification number assigned to a foreign exchange contract on export or import and intended to control the requirement for repatriation, ensure accounting and reporting on foreign exchange transactions;

3) accounting registration – assignment of an accounting number to a foreign exchange contract on export or import, control over the requirement for repatriation, accounting and submission of reports on the fulfillment of obligations under such a contract;

4) the registration bank - an authorized bank (its branch) or a territorial branch of the National Bank that carries out the registration of a foreign exchange contract on export or import;

5) repatriation period – the period of time during which the exporter or importer ensures, in accordance with paragraph 2 of Article 9 of the Law on Currency Regulation and Currency Control, the fulfillment of the repatriation requirement.

The specified period of time (repatriation period) shall be calculated as the period of time between:

the date of export and the date of receipt of currency in payment for export;

the date of payment and (or) transfer of money for import and the date of return of unused advance payment for import in the event of non-fulfillment and (or) partial fulfillment of obligations by a non-resident;

the date of payment and (or) transfer of money for import and the date of import in the absence of a time limit for the return of unused advance payment in the foreign exchange contract on import.

The repatriation period shall be calculated by the exporter or importer independently, based on the terms of the parties' fulfillment of their export or import obligations under the foreign exchange contract. The procedure for calculating the repatriation period is provided in Appendix 1 to the Rules;

6) registration log - a log maintained by the registration bank for the registration of a foreign exchange contract on export or import, to which an accounting number has been assigned;

7) an exporter or importer – a resident of the Republic of Kazakhstan (a legal entity, its branch, as well as an individual entrepreneur) who has concluded a foreign exchange contract on export or import with a non-resident, or who has accepted the right of claim against a non-resident as a result of the assignment of a claim or who has accepted a debt to a non-resident as a result of the transfer of debt under such a contract.

Footnote. Paragraph 2 as amended by the joint Resolution of the Board of the National Bank of the Republic of Kazakhstan dated December 24, 2024 No. 83 and the Order of the Minister of Finance of the Republic of Kazakhstan dated December 27, 2024 No. 886 (shall enter into force on January 1,2025).

3. Currency control documents are information and (or) documents under a currency contract submitted by the exporter or importer, an authorized bank (its branch), the National Bank (its territorial branch), the state revenue authority (its territorial subdivision) or other currency control authorities, received on paper or electronically when monitoring compliance with the repatriation requirement, including certificates of works performed, certificates of services rendered, invoices, bills for actually transferred goods, works performed, services rendered, declarations of goods, applications for the import of goods and payment of indirect taxes, having confirmation of payment of indirect taxes or exemption from value added tax and (or) excise taxes (hereinafter - application for the import of goods), confirmation notifications of the fact of payment of indirect taxes (exemption or other payment procedure), a statement of movement of funds on an account opened in a foreign bank, acts reconciliations in accordance with the terms of the foreign exchange contract on export or import.

4. The date of export or import of goods, works, services shall be:

1) when placing goods under a customs procedure taken into account for the purposes of repatriation control - the date of release of the goods, indicated in the information on declarations of goods under a foreign exchange contract on export or import with an accounting number in the form according to Appendix 2 to the Rules;

2) in other cases:

for import – the date of acceptance of the goods for registration, specified in the application for import of goods or the date of goods import;

for export – the date of the invoice indicated in the declaration of import of goods or the date of export of goods;

for import or export - the date specified in the notification of temporary import (export) of goods or the date of acceptance of customer-supplied raw materials;

for import or export – the date specified in the report on the fulfillment of the obligation to import (export) processed products;

for import or export - the date of release of goods in the declaration of goods of a foreign state, signing (acceptance) of documents confirming the transfer of goods, performance of works, rendering services, including without actual movement across the customs border of the Eurasian Economic Union or movement from the territory (to the territory) of the Republic of Kazakhstan to the territory (from the territory) of another state - member of the Eurasian Economic Union;

for import or export - the date of issuing an invoice, bill for goods actually transferred, works performed, services rendered, or the date of issuing an electronic invoice for works actually performed, services rendered;

for import or export - the date of commencement of fulfillment of obligations in accordance with the terms of a foreign exchange contract on export or import that does not provide for the signing (acceptance) of documents confirming the performance of works, rendering services and the issuance of an invoice or bill for the actual works performed or services rendered.

5. The movement of goods across the border of the Republic of Kazakhstan for export or import is the movement of:

1) goods from the territory (to the territory) of the Republic of Kazakhstan to the territory (from the territory) of another member state of the Eurasian Economic Union;

2) across the customs border of the Eurasian Economic Union of goods placed under a customs procedure taken into account for the purposes of repatriation control and specified in the information on declarations of goods under a foreign exchange contract on export or import with an accounting number in the form according to Appendix 2 to the Rules.

6. The provision by the National Bank (its territorial branch), the state revenue authority (its territorial subdivision), the authorized bank (its branch) of information stipulated by the Rules shall be carried out electronically through the integration of information systems, the use of a transport system for guaranteed delivery of information with cryptographic protection means that ensure the confidentiality and authenticity of the transmitted data, and (or) through the use of information systems in compliance with the procedures for confirmation by an electronic digital signature.

The National Bank (its branch) may provide information stipulated by the Rules by downloading it from the National Bank’s information system for export-import currency control, subject to information security procedures.

The provision of information stipulated by the Rules by the state revenue authority shall be permitted through the use of the National Bank's information system by uploading it to the National Bank's information system for export-import currency control, in compliance with information security procedures.

An authorized bank (or its branch) may provide information on paper if it is impossible to provide the information electronically for technical reasons. In such a case, the information previously submitted on paper must be sent electronically within three (3) working days of the technical reasons being resolved.

The National Bank (its territorial branches), the state revenue authority (its territorial divisions) and authorized banks (their branches) shall ensure the confidentiality and security of information received in accordance with the Rules.

Footnote. Paragraph 6 is in the wording of the joint resolution of the Board of the National Bank of the Republic of Kazakhstan dated December 24, 2025 No. 98 and the order of the Minister of Finance of the Republic of Kazakhstan dated December 26, 2025 No. 809 (shall enter into force on January 1, 2026).

7. The transfer by the exporter or importer of information and (or) documents stipulated by the Rules shall be carried out on paper and (or) electronically through the use of information systems in compliance with the procedures for confirmation by an electronic digital signature or other elements of protective actions in accordance with paragraph 5 of Article 56 of the Law of the Republic of Kazakhstan “On Payments and Payment Systems”.

Information and/or documents provided by the exporter or importer in other ways, as stipulated by the Rules, shall subsequently be sent in accordance with part one of this paragraph of the Rules. If the exporter or importer submits information and/or documents in different ways, the earlier of the two dates shall be deemed the date of submission.

8. Currency control documents submitted by the exporter or importer on paper (their copies) at the request of the authorized bank (its branch), territorial branch of the National Bank, territorial division of the state revenue authority shall be certified by the seal (with the exception of private business entities) and the signature of the exporter or importer.

Currency control documents in a foreign language (their copies) at the request of an authorized bank (its branch), a territorial branch of the National Bank, a territorial division of the state revenue authority shall be submitted with an attached translation into Kazakh or Russian, certified by a seal (with the exception of private business entities) and the signature of the exporter or importer.

Documents submitted by an exporter or importer, originating from organizations of a foreign state, shall be accepted for consideration if they are consularly legalized, unless otherwise provided by the legislation of the Republic of Kazakhstan or an international treaty to which the Republic of Kazakhstan and the state from whose organizations the documents originate are parties.

The exporter or importer shall submit copies of currency control documents, ensuring the legibility of the text of such documents.

9. If the period established by the Rules expires on a non-working day, the next working day shall be considered the expiration date for the submission of information and/or documents.

The date of submission of information and (or) documents on paper is considered to be the date of receipt of the information and (or) documents by the addressee or the date of its dispatch on the postmark.

10. A foreign exchange contract on export or import shall be subject to registration if the amount of such contract exceeds 50,000 (fifty thousand) United States dollars (hereinafter - the US) in equivalent.

If the amount of the contract is not specified in a foreign exchange contract for export or import on the date of its conclusion, then such a contract shall be considered as a contract subject to accounting registration.

If a foreign exchange contract for export or import is expressed in a currency other than the US dollar, and such contract shall not specify an exchange rate in relation to the US dollar, in order to determine the equivalent amount of the foreign exchange contract on export or import in US dollars, the conversion shall be carried out using the official exchange rate on the date of signing of such contract (if there is no official exchange rate, on the date the contract enters into force).

11. The registration of a foreign exchange contract on export or import shall be carried out:

1) in an authorized bank (its branch) that services the bank account of the exporter or importer - if all payments and (or) money transfers are made using the account of the exporter or importer in an authorized bank (its branch);

2) in an authorized bank (its branch) that services the bank account of the exporter or importer - if payments and (or) money transfers are made using accounts opened both in an authorized bank (its branch) and in a foreign bank;

3) at the territorial branch of the National Bank at the place of permanent residence or location of the exporter or importer - if all payments and (or) money transfers are carried out using the account of the exporter or importer in a foreign bank specified in subparagraph 1) of paragraph 3 of Article 9 of the Law on Currency Regulation and Currency Control.

12. The exporter or importer applies for an accounting number before the commencement of the fulfillment of obligations under the foreign exchange contract on export or import by any of its parties.

If a non-resident participant is the first to begin fulfilling obligations under a foreign exchange contract on export or import, and such fulfillment is associated with the receipt of funds, the transfer of goods, the performance of works, rendering services, the transfer of partially exclusive rights to intellectual property, or the transfer of property for lease in favor of the resident exporter or importer, then such resident shall apply for registration before the receipt of funds, the receipt of goods, the performance of works, rendering services, the receipt of partially exclusive rights to intellectual property, or the receipt of property for lease at its disposal.

If a non-resident participant is the first to begin fulfilling obligations in the territory of a foreign state under a foreign exchange contract for the import of works (services), one of the parties to which is a resident legal entity holding a civil aircraft operator certificate, then the resident shall apply for the registration of the foreign exchange contract within 90 (ninety) calendar days after the fulfillment of obligations by the non-resident, but no later than the date the resident begins fulfilling obligations.

An exporter or importer who has accepted a claim against a non-resident or who has accepted a debt to a non-resident as a result of the assignment of a claim or transfer of a debt shall apply for registration no later than 30 (thirty) calendar days after the date of acceptance of such claim or debt, but before the commencement of the performance of obligations under the assigned claim (transferred debt) by any of its parties.

13. To obtain an accounting number, the exporter or importer shall submit to the authorized bank (its branch) or the territorial branch of the National Bank:

1) an application for acceptance of a foreign exchange contract on export or import for foreign exchange control in the form according to Appendix 3 to the Rules;

2) the original or a copy of the foreign exchange export or import contract. If the foreign exchange export or import contract is concluded in a foreign language, a translation into Kazakh or Russian shall be provided.

When receiving an accounting number from a territorial branch of the National Bank, the exporter or importer shall additionally submit a document with signature samples.

14. In the application for acceptance of a foreign exchange contract on export or import for foreign exchange control in the form according to Appendix 3 to the Rules, the repatriation period shall be indicated, calculated in accordance with the procedure for calculating the repatriation period according to Appendix 1 to the Rules.

The authorized bank (its branch) shall analyze the terms of the foreign exchange contract on export or import, including all amendments and (or) additions thereto, in accordance with the internal control rules developed in accordance with the requirements of the Law of the Republic of Kazakhstan "On Combating the Legalization (Laundering) of Proceeds from Crime, the Financing of Terrorism and the Financing of the Proliferation of Weapons of Mass Destruction" (hereinafter - the AML/CFT Law), and also if the transaction falls under the types and criteria stipulated by the Rules for the implementation of foreign exchange transactions in the Republic of Kazakhstan, approved by the Resolution of the Board of the National Bank dated March 30, 2019 No. 40 (registered in the Register of state registration of regulatory legal acts under No. 18512).

Footnote. Paragraph 14 as amended by the joint resolution of the Board of the National Bank of the Republic of Kazakhstan dated December 24, 2025 No. 98 and the order of the Minister of Finance of the Republic of Kazakhstan dated December 26, 2025 No. 809 (shall enter into force on January 1, 2026).

15. An authorized employee of an authorized bank (its branch) or a territorial branch of the National Bank, within 2 (two) working days after the day the exporter or importer submits the necessary documents specified in paragraph 13 of the Rules, shall register the foreign exchange contract on export or import in the registration log using the form in Appendix 4 to the Rules.

Only one accounting number shall be assigned to one foreign exchange contract on export or import.

The registration number, the date of assignment, the name of the authorized bank (its branch) or the territorial branch of the National Bank, and information about the exporter or importer shall be indicated on the first or last page of the original or a copy of the foreign exchange export or import contract, certified by the signature and last name and initials of an authorized employee of the authorized bank (its branch) or the territorial branch of the National Bank. One copy of the foreign exchange export or import contract, with a note indicating the registration number assignment, remains with the authorized bank (its branch) or the territorial branch of the National Bank.

In electronic document management, the exporter or importer shall submit an electronic copy of the foreign exchange export or import contract. An authorized employee of the authorized bank (its branch) or the territorial branch of the National Bank, in accordance with the procedure established by an internal act, shall assign an accounting number, certified by an electronic digital signature or other security features in accordance with paragraph 5 of Article 56 of the Law of the Republic of Kazakhstan "On Payments and Payment Systems," and notify the exporter or importer in any form of the assignment of an accounting number to the foreign exchange export or import contract.

16. The authorized bank (its branch) or the territorial branch of the National Bank shall refuse to obtain an accounting number in the following cases:

1) the presence in a foreign exchange contract on export or import, including all amendments and (or) additions to it, of conditions that contradict the requirements of the foreign exchange legislation of the Republic of Kazakhstan;

2) discrepancy between the signature of the exporter or importer in the application for acceptance of a foreign exchange contract on export or import for foreign exchange control in the form according to Appendix 3 to the Rules and the sample signature in the document with sample signatures;

3) on the grounds provided for by the AML/CFT Law.

17. Information and (or) documents, including additional contracts to a foreign exchange contract on export or import, confirming circumstances affecting the terms and conditions for the fulfillment of obligations by the parties under a foreign exchange contract on export or import shall be submitted by the exporter or importer to the authorized bank, which is the registration bank, or to the territorial branch of the National Bank, which is the registration bank, no later than the last day of the month of expiration of the repatriation period, in which the amount of unfulfilled obligations of the non-resident to the exporter or importer exceeded 50,000 (fifty thousand) US dollars in equivalent.

Footnote. Paragraph 17 is in the wording of the joint resolution of the Board of the National Bank of the Republic of Kazakhstan dated December 24, 2025 No. 98 and the order of the Minister of Finance of the Republic of Kazakhstan dated December 26, 2025 No. 809 (shall enter into force on January 1, 2026).

18. The authorized bank (or its branch), which is the registration bank, or the territorial branch of the National Bank, which is the registration bank, shall maintain a file on each exporter or importer, broken down by registration number, compiled from information and/or currency control documents as they are received. Electronic file maintenance shall be permitted for a currency export or import contract.

19. Assignment of an accounting number shall not be required:

1) when the National Bank or an authorized bank moves cash across the border of the Republic of Kazakhstan;

2) when the National Bank or an authorized bank exports precious metals for placement in their metal accounts in foreign banks;

3) when imported by the National Bank or an authorized bank of precious metals into the territory of the Republic of Kazakhstan;

4) for foreign exchange contracts on export or import, payment for which is made using government external loans of the Republic of Kazakhstan or external loans secured by a guarantee of the Republic of Kazakhstan;

5) for foreign exchange contracts on export or import concluded by state institutions and state enterprises of the Republic of Kazakhstan that make payments and (or) transfer money through divisions (departments) of state bodies;

6) for foreign exchange contracts on export or import concluded by an authorized bank and other resident financial organizations with non-residents, providing for the provision of services.

20. If the registration bank changes (in the event of an exporter or importer transferring to another authorized bank (its branch) for servicing, or in the cases specified in subparagraph 1) of paragraph 3 of Article 9 of the Law on Currency Regulation and Currency Control), a new registration number shall not be assigned to the currency contract on export or import.

In order to transfer to another bank of registration, an exporter or importer shall submit to the new bank of registration:

1) an application for acceptance of a foreign exchange contract on export or import for foreign exchange control in the form according to Appendix 3 to the Rules;

2) the original or a copy of the foreign exchange contract on export or import with a note on the assignment of an accounting number to the foreign exchange contract on export or import by the previous bank of the accounting registration.

In the case of electronic document flow, the exporter or importer shall submit an electronic copy of the foreign exchange contract on export or import with a note on the assignment of an accounting number to the foreign exchange contract on export or import by the previous bank.

21. The authorized bank (its branch), which is the new bank of record registration, on the basis of the written consent of the exporter or importer, within 3 (three) working days after receiving the application provided for in subparagraph 1) of paragraph 20 of the Rules, shall send to the previous authorized bank (its branch), which acted as the previous bank of record registration, a request in any form for the provision of information on the fulfillment of obligations under the foreign exchange contract on export or import.

22. The authorized bank (its branch), which is the previous bank of registration, within 3 (three) working days after the day of receipt of the request from the new bank of registration to provide information on the fulfillment of obligations under the foreign exchange contract on export or import shall:

1) remove a foreign exchange contract on export or import from the accounting register;

2) send information in any form to the new registration bank on the fulfillment of obligations under the foreign exchange contract on export or import;

3) send to the National Bank information on the foreign exchange contract on export or import with an accounting number in the form according to Appendix 5 to the Rules, indicating information on the removal of the foreign exchange contract on export or import from the accounting register.

The authorized bank (its branch), which is the previous bank of registration, after receiving the request specified in paragraph 21 of the Rules, shall not make payments and (or) transfers of money under a foreign exchange contract on export or import.

23. The authorized bank (its branch), which is the new bank of registration, within 1 (one) working day after receiving the information specified in subparagraph 2) of paragraph 22 of the Rules from the authorized bank (its branch), which is the previous bank of registration, shall enter into the registration log the registration number previously assigned to the foreign exchange contract on export or import by the previous bank of registration.

An authorized bank (its branch), which is a new bank of registration, shall carry out payments and (or) money transfers under a foreign exchange contract on export or import after entering information on the acceptance of such contract for foreign exchange control into the registration log in the form according to Appendix 4 to the Rules.

24. The authorized bank (its branch), which is the new bank of registration, within 2 (two) working days after the day of receipt from the previous bank of registration of information on the fulfillment of obligations under a foreign exchange contract for export or import, shall send to the National Bank a request for information in the form according to Appendix 6 to the Rules.

The National Bank, within 5 (five) working days from the date of receipt of the request specified in part one of this paragraph of the Rules, shall send to the new registration bank the information available at the National Bank:

1) for declarations of goods under a foreign exchange contract on export or import with an accounting number in the form according to Appendix 2 to the Rules;

2) on the fulfillment of obligations under a foreign exchange contract on export or import with an accounting number in the form in accordance with Appendix 7 to the Rules;

3) for applications for the import of goods and payment of indirect taxes under a foreign exchange contract on export or import with an accounting number in the form according to Appendix 8 to the Rules;

4) for electronic invoices under a foreign exchange contract on export or import with an accounting number in the form according to Appendix 9 to the Rules.

25. An authorized bank (its branch), which is the registration bank, or a territorial branch of the National Bank, which is the registration bank, shall remove a foreign exchange contract on export or import from registration after completion of the procedures for monitoring compliance with the repatriation requirement if there are grounds specified in paragraph 26 of the Rules.

The deregistration of a foreign exchange export or import contract, except in cases provided for in this paragraph, shall be carried out based on an application submitted by the exporter or importer in any form. In the application for deregistration of a foreign exchange export or import contract on the grounds provided for in subparagraphs 2), 3), 13), and 14) of paragraph 26 of the Rules, the exporter or importer shall additionally provide information regarding the termination of the foreign exchange export or import contract.

The removal of a foreign exchange contract on export or import from the registration records on the grounds provided for in subparagraphs 5), 6), 7), 8), 15), 16), 17), 18), 19), 21) and 22) of paragraph 26 of the Rules, on the grounds provided for in subparagraph 20) of paragraph 26 of the Rules, in relation to a foreign exchange contract on export or import under which there is no fulfillment of obligations after 1 (one) calendar year from the date of assignment of the registration number, as well as in the case provided for in paragraph 27 of the Rules, shall be carried out without a corresponding application from the exporter or importer.

An authorized bank (its branch), which is the registration bank, or a territorial branch of the National Bank, which is the registration bank, shall remove a foreign exchange contract on export or import from registration within 5 (five) working days after the date of receipt of an application from the exporter or importer with documents confirming the grounds for removal.

The authorized bank (its branch), which is the registration bank, or the territorial branch of the National Bank, which is the registration bank, within 3 (three) working days after the day of removal of the foreign exchange contract on export or import from registration, shall notify the exporter or importer of this in any form, except for the cases provided for in paragraphs 22 and 31 of the Rules.

The file on a foreign exchange contract on export or import, removed from the registration record, shall be kept in the authorized bank (its branch), which is the registration bank, or the territorial branch of the National Bank, which is the registration bank, for 5 (five) years after the date of removal of the foreign exchange contract on export or import from the registration record.

Footnote. Paragraph 25 is in the wording of the joint resolution of the Board of the National Bank of the Republic of Kazakhstan dated December 24, 2024 No. 83 and the order of the Minister of Finance of the Republic of Kazakhstan dated December 27, 2024 No. 886 (shall enter into force on January 1, 2025).

26. The grounds for removing a foreign exchange contract on export or import from the accounting register shall be:

1) the fulfillment of obligations by the parties under a foreign exchange contract on export or import in full, termination of obligations in cases of compensation, set-off, the coincidence of the debtor and creditor in one person, the impossibility of fulfillment, the issuance of an act of a state body, in the presence of written confirmation from the exporter or importer of the termination of the obligations of the parties under a foreign exchange contract on export or import and supporting documents, except for the case provided for in subparagraph 23) of this paragraph of the Rules;

2) return to a non-resident of goods or electronic money previously received from him, return to a non-resident of partially exclusive rights to intellectual property previously transferred by him, return to a non-resident of property previously transferred by him for rent, or return by a non-resident to an importer of an unused advance payment received in payment for a foreign exchange contract on import in connection with the non-resident’s failure to fulfill obligations;

3) return to the exporter of previously shipped goods, electronic money, return to the exporter of previously transferred by him partially exclusive rights to objects of intellectual property, return to the exporter of property transferred by him earlier for rent, in the event of failure by the non-resident to fulfill obligations to pay for goods, works, services, or return to the non-resident of the currency received by the exporter in payment for the foreign exchange contract on export, in the event of failure by the exporter to fulfill obligations to supply goods, to perform works, to render services;

4) submission of documents confirming the absence of claims from a non-resident who has fulfilled his obligations to the exporter or importer in full, in the event of failure of the exporter or importer to fulfill his obligations to the non-resident;

5) confirmation from the authorized body on the departure of the exporter or importer, engaged in personal individual entrepreneurship, outside the Republic of Kazakhstan for permanent residence;

6) failure to fulfill obligations under a foreign exchange contract on export or import within 1 (one) calendar year from the last date of fulfillment of obligations by the parties, subject to equivalent fulfillment of obligations by the parties or the presence of a remaining debt of a non-resident or exporter or importer not exceeding 50,000 (fifty thousand) US dollars in equivalent;

7) the existence of a court decision or a document from another authorized state body of a foreign state on liquidation or on declaring a non-resident bankrupt;

8) liquidation of the exporter or importer and absence of a successor;

9) full compliance with the requirement for repatriation in the cases specified in paragraph 3 of Article 9 of the Law on Currency Regulation and Currency Control, with the exception of the case provided for in subparagraph 21) of this paragraph of the Rules;

10) receipt of funds into the bank account of the exporter or importer under the contract on financing against the assignment of a monetary claim (factoring);

11) deprivation of the authorized bank of the license to conduct all banking operations;

12) accounting by an authorized bank (its branch) of a bill of exchange presented by a non-resident, issued by an importer for settlement under a foreign exchange contract on import, upon fulfillment of obligations by the parties under the foreign exchange contract on import in full or if there is a remaining debt of the non-resident not exceeding 50,000 (fifty thousand) US dollars in equivalent;

13) the transfer by an exporter or importer of its debt to a non-resident under a foreign exchange contract on export or import to another resident on the basis of documents confirming the consent of the non-resident, taking into account paragraph 64 of the Rules;

14) assignment by an exporter or importer to another resident of the right of claim against a non-resident in the presence of supporting documents, taking into account paragraph 64 of the Rules;

15) the presence of a document from a government agency or other authorized body on the death, declaration of death, recognition of incapacity or limited capacity of an exporter or importer registered as an individual entrepreneur;

16) expiration of 3 (three) years from the date of assignment of a foreign exchange contract on export or import to separate accounting;

17) change by the exporter or importer of the bank's accounting registration under a foreign exchange contract on export or import, taking into account paragraphs 21–24 of the Rules;

18) forced liquidation of the authorized bank;

19) the existence of a decision of a judicial body or other state body, arbitration on the recovery from a non-resident and (or) repayment by a non-resident of the amount of debt under a foreign exchange contract on export or import, taking into account the period specified in paragraph 65 of the Rules;

20) failure to fulfill obligations under a foreign exchange contract on export or import;

21) termination of a non-resident’s obligations under an contract by replacing the original obligation that existed between him and the exporter or importer with another obligation between the same persons, providing for a different subject or method of performance;

22) termination of business relations in accordance with the AML/CFT Law;

23) the presence of a remaining debt of a non-resident or resident not exceeding 50,000 (fifty thousand) US dollars in equivalent, in the presence of written confirmation from the exporter or importer of the termination of the obligations of the parties under the foreign exchange contract on export or import and supporting documents (if any).

Footnote. Paragraph 26 is in the wording of the joint resolution of the Board of the National Bank of the Republic of Kazakhstan dated December 24, 2024 No. 83 and the order of the Minister of Finance of the Republic of Kazakhstan dated December 27, 2024 No. 886 (shall enter into force on January 1, 2025).

27. If, based on the results of procedures carried out by the authorized bank (its branch), which is the registration bank, in accordance with the internal control rules, there are grounds for terminating business relations with the exporter or importer in accordance with the AML/CFT Law, then the removal by the authorized bank (its branch), which is the registration bank, of the foreign exchange contract for export or import, including all amendments and (or) additions to it, from the registration shall be carried out on the basis of subparagraph 22) of paragraph 26 of the Rules, regardless of the amount of debt under the foreign exchange contract on export or import, and if there are no other grounds for removing the foreign exchange contract on export or import from the registration, as provided for in paragraph 26 of the Rules.

In order to terminate business relations, the authorized bank (its branch), which is the registration bank, shall send a notification in any form to the exporter or importer indicating its intention and the need for the bank’s client to take measures to transfer the foreign exchange contract on export or import to be serviced by another authorized bank (its branch) (hereinafter - the notification).

28. The exporter or importer, within 30 (thirty) calendar days from the date of receipt of the notification provided for in paragraph 27 of the Rules, shall ensure the transition to another authorized bank (its branch), which acts as the new registration bank, taking into account paragraph 20 of the Rules.

In order to ensure measures for transferring a foreign exchange contract on export or import to be serviced by another authorized bank (its branch), the exporter or importer shall apply to other authorized banks (their branches) on the basis of a written application for acceptance of the foreign exchange contract on export or import for currency control in the form according to Appendix 3 to the Rules until a positive response is received.

29. The authorized bank (its branch), which is the registration bank, when an exporter or importer switches to servicing another authorized bank (its branch), shall remove the foreign exchange contract on export or import from registration on the basis of subparagraph 17) of paragraph 26 of the Rules within the timeframes stipulated in paragraph 22 of the Rules.

30. The authorized bank (its branch), which is the registration bank, in the event of the exporter or importer’s failure to ensure the transition to servicing by another authorized bank (its branch), shall make a decision on the continuation of the business relationship or the termination of the business relationship with the exporter or importer within 30 (thirty) calendar days from the date of sending the notification.

In order for an authorized bank (its branch), which is the registration bank, to make a reasoned decision to terminate business relations with an exporter or importer on the basis of documents received from the exporter or importer confirming the introduction of changes and (or) additions to the foreign exchange contract on export or import with an accounting number, the authorized bank (its branch), which is the registration bank, shall take into account all circumstances that influence the decision-making.

31. The authorized bank (its branch), which is the registration bank, shall remove the foreign exchange contract on export or import from currency control on the basis of subparagraph 22) of paragraph 26 of the Rules within 3 (three) working days after the date of adoption of the decision specified in paragraph 30 of the Rules.

32. A foreign exchange contract on export or import, removed from the accounting register in an authorized bank (its branch), which is the accounting registration bank, on the basis of subparagraph 22) of paragraph 26 of the Rules, shall be subject to separate accounting in the territorial division of the state revenue authority in accordance with paragraph 52 of the Rules.

33. The authorized bank (its branch), which is the bank of registration, or the territorial branch of the National Bank, which is the bank of registration, shall send to the National Bank information on the foreign exchange contract on export or import with an accounting number in the form according to Appendix 5 to the Rules within 3 (three) working days after the date of assignment of the accounting number, deregistration, receipt of a request from the authorized bank (its branch), which is the new bank of registration, to provide information on the fulfillment of obligations under the foreign exchange contract on export or import, resumption of procedures for monitoring the fulfillment of the requirement for repatriation under the foreign exchange contract on export or import with an accounting number.

When making changes and (or) additions to a foreign exchange contract on export or import that change previously submitted information, the authorized bank (its branch), which is the bank of accounting registration, or the territorial branch of the National Bank, which is the bank of accounting registration, shall send to the National Bank the information on the foreign exchange contract on export or import with an accounting number in the form according to Appendix 5 to the Rules within 3 (three) working days after the date of acceptance of the documents that introduce such changes and (or) additions.

An authorized bank (its branch), which is the bank of record registration, or a territorial branch of the National Bank, which is the bank of record registration, shall accept documents confirming the introduction of changes and (or) additions to a foreign exchange contract on export or import with an accounting number, and continue to monitor the movement of money and other fulfillment of obligations under such a contract, taking into account such changes.

Footnote. Paragraph 33 as amended by the joint Resolution of the Board of the National Bank of the Republic of Kazakhstan dated December 24, 2024 No. 83 and the Order of the Minister of Finance of the Republic of Kazakhstan dated December 27, 2024 No. 886 (shall enter into force on January 1, 2025).
1. 34. The National Bank, within 1 (one) working day after the day of receipt from the authorized bank (its branch), which is the registration bank, or the territorial branch of the National Bank, which is the registration bank, of the information specified in paragraph 33 of the Rules, shall send to the state revenue authority the information on the foreign exchange contract on export or import with an accounting number in the form according to Appendix 5 to the Rules.

35. The authorized bank (its branch), which is the bank of record registration, shall send to the National Bank information on the fulfillment of obligations under a foreign exchange contract on export or import with an accounting number in the form according to Appendix 7 to the Rules within the following timeframes in the event of fulfillment of obligations:

1) by making payments and (or) money transfers through the bank accounts of the exporter or importer in an authorized bank (its branch) without the use of payment cards - within 15 (fifteen) working days after the date of making payments and (or) money transfers;

2) by making payments and (or) money transfers using a payment card and (or) in another way - within 15 (fifteen) working days after the day of submission of supporting information and (or) documents by the exporter or importer or a bank that is not the bank of registration of the foreign exchange contract.

Under a foreign exchange contract on export or import with an accounting number that provides for a bill of exchange form of settlement, information on the fulfillment of obligations under a foreign exchange contract on export or import with an accounting number in the form according to Appendix 7 to the Rules shall be sent by the authorized bank in the cases specified in subparagraphs 1), 2) and 3) of part one of paragraph 68 of the Rules.

36. The National Bank, within 1 (one) working day after the day of receipt from the authorized bank (its branch) of the information specified in paragraph 35 of the Rules, shall send to the state revenue authority the information on the fulfillment of obligations under a foreign exchange contract on export or import with an accounting number in the form according to Appendix 7 to the Rules.

37. The state revenue authority shall send the following information to the National Bank on a daily basis, broken down by the accounting number of the foreign exchange contract on export or import:

1) for declarations of goods under a foreign exchange contract on export or import with an accounting number in accordance with Appendix 2 to the Rules;

2) for applications for the import of goods and payment of indirect taxes under a foreign exchange import contract with an accounting number in the form according to Appendix 8 to the Rules;

3) for electronic invoices under a foreign exchange export contract with an accounting number in the form according to Appendix 9 to the Rules.

The National Bank, within 1 (one) working day after the day of receipt from the state revenue authority of the information specified in part one of this paragraph of the Rules, shall send it to the authorized banks (its branches), which are the registration banks, or the territorial branches of the National Bank, which are the registration banks.

Footnote. Paragraph 37 as amended by the joint resolution of the Board of the National Bank of the Republic of Kazakhstan dated December 24, 2025 No. 98 and the order of the Minister of Finance of the Republic of Kazakhstan dated December 26, 2025 No. 809 (shall enter into force on January 1, 2026).

38. The state revenue authority shall send to the National Bank the information on changes and (or) additions to the information previously sent by the state revenue authority:

1) for declarations of goods under a foreign exchange contract on export or import with an accounting number in the form according to Appendix 2 to the Rules - within 1 (one) working day after the day of receipt of information on changes to the declarations of goods;

2) for applications for the import of goods and payment of indirect taxes under a foreign exchange contract on import with an accounting number in the form according to Appendix 8 to the Rules - within 1 (one) working day after the day of receipt of information on changes in applications for the import of goods;

3) for electronic invoices under a foreign exchange export contract with an accounting number in the form according to Appendix 9 to the Rules - within 1 (one) working day after the day of receipt of information on changes to electronic invoices.

The National Bank, within 1 (one) working day after the day of receipt from the state revenue authority of the information specified in part one of this paragraph of the Rules, shall send it to the authorized banks that are the registration banks or territorial branches that are the registration banks.

Footnote. Paragraph 38 as amended by the joint resolution of the Board of the National Bank of the Republic of Kazakhstan dated December 24, 2025 No. 98 and the order of the Minister of Finance of the Republic of Kazakhstan dated December 26, 2025 No. 809 (shall enter into force on January 1, 2026).

39. When preparing a goods declaration, an application for the import of goods, or an electronic invoice for a foreign exchange contract on export or import, for which the assignment of an accounting number is required in accordance with the Rules, the authorized official of the territorial division of the state revenue authority shall verify the accounting number of the foreign exchange contract on export or import declared by the exporter or importer in the goods declaration, in the application for the import of goods, in the electronic invoice with the information received in accordance with paragraph 34 of the Rules on the foreign exchange contract on export or import with an accounting number.

If there is a discrepancy with the actual information, the exporter or importer shall make the appropriate adjustments to the goods declaration, the application for import of goods, or the electronic invoice in the manner established by the customs or tax legislation of the Republic of Kazakhstan.

40. The authorized bank (its branch) shall monitor payments and (or) money transfers carried out within the framework of foreign exchange contracts on export or import concluded in the amount of 10,000 (ten thousand) to 50,000 (fifty thousand) US dollars (inclusive) in equivalent.

If, under such foreign exchange contracts on export or import, the total amount of money received by the exporter or sent by the importer in the reporting month exceeded 100,000 (one hundred thousand) US dollars in equivalent, the authorized bank, by the 15th (fifteenth) day (inclusive) of the month following the reporting period, shall send to the National Bank information on payments made and (or) money transfers for export or import in an amount exceeding 100,000 (one hundred thousand) United States dollars in equivalent in the form according to Appendix 10 to the Rules, which is transferred to the state revenue authority for the purpose of monitoring compliance with the repatriation requirement.

Footnote. Paragraph 40 as amended by the joint Resolution of the Board of the National Bank of the Republic of Kazakhstan dated December 24, 2024 No. 83 and the Order of the Minister of Finance of the Republic of Kazakhstan dated December 27, 2024 No. 886 (shall enter into force on January 1, 2025).

41. When making payments and (or) transferring money through an account in a foreign bank under a foreign exchange contract on export or import, the exporter or importer shall submit monthly, by the 20th (twentieth) day (inclusive) of the month following the reporting period, to the authorized bank (its branch), which is the registration bank, or the territorial branch of the National Bank, which is the registration bank:

1) information on the fulfillment of obligations under foreign exchange contracts on export or import through an account in a foreign bank in the form according to Appendix 11 to the Rules;

2) statements of account in a foreign bank.

42. The National Bank, by the last day (inclusive) of the month following the reporting period, shall send the information specified in subparagraph 1) of part two of paragraph 41 of the Rules, received in the form according to Appendix 7 to the Rules from an authorized bank that is the registration bank, or a territorial branch of the National Bank that is the registration bank, to the state revenue authority in the form according to Appendix 7 to the Rules.

Footnote. Paragraph 42 is in the wording of the joint resolution of the Board of the National Bank of the Republic of Kazakhstan dated December 24, 2024 No. 83 and the order of the Minister of Finance of the Republic of Kazakhstan dated December 27, 2024 No. 886 (shall enter into force on January 1, 2025).

43. Payments and (or) money transfers under a foreign exchange contract on export or import, to which the requirement to obtain an accounting number applies, shall be carried out by the exporter or importer through an authorized bank (its branch), which carries out its accounting registration.

Upon receipt of funds under such an contract by another authorized bank (or its branch), the latter shall credit the funds to the bank account of its resident client and transfer the received funds no later than the next working day to the authorized bank (or its branch) specified in part one of this paragraph of the Rules, based on the relevant instruction of the exporter or importer (payment document). The exporter or importer shall attach to the instruction to transfer funds a copy sheet of the foreign exchange contract on export or import with a note indicating the assignment of an accounting number, or a copy of the notification in any form regarding the assignment of an accounting number to the foreign exchange contract.

In the case provided for in subparagraph 3) of paragraph 11 of the Rules, the exporter or importer shall be permitted to make payments and/or transfers of money under a foreign exchange contract on export or import not through an authorized bank (its branch).

Footnote. Paragraph 43 as amended by the joint Resolution of the Board of the National Bank of the Republic of Kazakhstan dated December 24, 2024 No. 83 and the Order of the Minister of Finance of the Republic of Kazakhstan dated December 27, 2024 No. 886 (shall enter into force on January 1, 2025).

44. If a foreign exchange contract on export or import is expressed in a currency other than the US dollar, the amount of the non-resident’s unfulfilled obligations shall be calculated in the currency of the foreign exchange contract on export or import, with subsequent conversion into US dollars using the official exchange rate on the last day of the month of expiration of the repatriation period under the foreign exchange contract on export or import.

The conversion into US dollars of the amount of unfulfilled obligations for the purposes of removing a foreign exchange contract for export or import from the accounting register shall be carried out using the official exchange rate on the date of removing such contract from the accounting register.

If a foreign exchange contract for export or import is expressed in a currency other than the currency of performance of obligations, and the parties to such a contract have not determined the exchange rate for converting the currency of performance of obligations into the currency of the contract, the conversion of the amounts of fulfilled obligations into the currency of the contract shall be carried out using the official exchange rate on the date of performance of obligations.

If the currency of payment and (or) money transfer does not match the currency of the foreign exchange contract on export or import, the accounting of the received amount in the currency of the foreign exchange contract on export or import shall be carried out:

1) in accordance with the exchange rate for converting the payment currency and (or) transferring money into the currency of the foreign exchange contract on export or import, determined by the parties to such contract;

2) in accordance with the official exchange rate on the date of payment and/or transfer of funds, if the parties to the foreign exchange contract on export or import have not determined the exchange rate for converting the currency of payment and/or transferring funds into the currency of such contract.

The conversion into national currency of the amount of unfulfilled obligations of a non-resident under a foreign exchange contract on export or import, expressed in foreign currency, shall be carried out using the official exchange rate on the date of expiration of the repatriation period.

45. The authorized bank (its branch), which is the registration bank, or the territorial branch of the National Bank, which is the registration bank, no later than the 15th day (inclusive) of the month following the reporting month (the month of expiration of the repatriation period), shall send to the National Bank a personal bank control card in the form according to Appendix 12 to the Rules in the following cases:

1) the repatriation period has expired, and the amount of unfulfilled obligations of the non-resident under the foreign exchange contract on export or import to the exporter or importer has exceeded 50,000 (fifty thousand) US dollars in equivalent;

2) the exporter or importer has violated the deadline for applying for the assignment of an accounting number to a foreign exchange contract on export or import;

3) the exporter or importer has violated the deadline for providing information and/or documents confirming the occurrence of circumstances affecting the terms and conditions for the fulfillment of obligations by the parties under a foreign exchange contract on export or import, as provided for in paragraph 17 of the Rules.

The National Bank, within 1 (one) working day after the day of receipt from the authorized bank (its branch), which is the registration bank, or the territorial branch of the National Bank, which is the registration bank, of the personal bank control card specified in part one of this paragraph of the Rules, shall send this information to the state revenue authority for the purpose of carrying out by the territorial division of the state revenue authority the activities specified in paragraphs 46 - 50 of the Rules.

Footnote. Paragraph 45 as amended by the joint Resolution of the Board of the National Bank of the Republic of Kazakhstan dated December 24, 2024 No. 83 and the Order of the Minister of Finance of the Republic of Kazakhstan dated December 27, 2024 No. 886 (shall enter into force on January 1, 2025).

46. The territorial division of the state revenue authority, within 3 (three) working days after the day of receipt of the bank control personal card in accordance with paragraph 45 of the Rules and (or) the day of receipt of information under subparagraphs 3) and 4) of paragraph 52 of the Rules, shall verify the information from the goods declarations, applications for the import of goods, and electronic invoices in the information systems of the state revenue authority and the National Bank.

47. Upon establishing the fact of absence and (or) presence of discrepancies in information from declarations of goods, applications for the import of goods, electronic invoices in the information systems of the state revenue authority and the National Bank, the territorial division of the state revenue authority, within the period specified in paragraph 46 of the Rules, shall notify the state revenue authority of the need to send reliable data to the National Bank.

The state revenue authority, after the day of receipt from the territorial subdivision of reliable information specified in part one of this paragraph, shall send it to the National Bank within the timeframes specified in paragraphs 37 and 38 of the Rules.

48. The territorial division of the state revenue authority, after conducting a reconciliation and establishing the fact of the presence of signs of violations of the currency legislation of the Republic of Kazakhstan committed by the exporter or importer, for which liability is provided in accordance with the legislation of the Republic of Kazakhstan, no later than 5 (five) working days after the day of receipt from the National Bank of the bank control personal card and (or) information under subparagraphs 3) and 4) of paragraph 52 of the Rules, shall send to the exporter or importer a request to submit:

1) written explanations of the reasons for failure to ensure the fulfillment of the repatriation requirement, untimely application for assignment of an accounting number to a foreign exchange contract on export or import, untimely provision of information and (or) documents confirming the occurrence of circumstances affecting the terms and conditions for the fulfillment of obligations by the parties under a foreign exchange contract on export or import;

2) documents confirming the fulfillment of obligations by a non-resident under a foreign exchange contract on export or import.

(or) documents (their copies) requested by the territorial division of the state revenue authority shall be submitted by the exporter or importer within the timeframes established in the written request, but no later than 15 (fifteen) working days after the day following the day the exporter or importer receives the written request.

Footnote. Paragraph 48 as amended by the joint Resolution of the Board of the National Bank of the Republic of Kazakhstan dated December 24, 2024 No. 83 and the Order of the Minister of Finance of the Republic of Kazakhstan dated December 27, 2024 No. 886 (shall enter into force on January 1, 2025).

49. If it is necessary to clarify information and (or) currency control documents (their copies) on the bank control under the considered personal card and (or) information under subparagraphs 3) and 4) of paragraph 52 of the Rules, the territorial division of the state revenue authority shall send a written request to the authorized bank (its branch), which is the registration bank, the territorial branch of the National Bank, which is the registration bank, or the liquidation commission of the authorized bank being liquidated.

50. The territorial division of the state revenue authority, after completing an inspection conducted in accordance with Article 20-1 of the Law on Currency Regulation and Currency Control, in the event of the establishment of a violation of the provisions of the Rules in terms of fulfilling the repatriation requirement, including the timely submission of information and (or) documents affecting the terms and conditions for fulfilling the repatriation requirement, as well as the timely application for assigning an accounting number to a currency contract on export or import, shall consider the issue of whether there are signs of violations in the actions (inactions) of the exporter or importer for which liability is provided in accordance with the legislation of the Republic of Kazakhstan and, if necessary, refer it to other currency control authorities within their competence.

Footnote. Paragraph 50 is in the wording of the joint resolution of the Board of the National Bank of the Republic of Kazakhstan dated December 24, 2025 No. 98 and the order of the Minister of Finance of the Republic of Kazakhstan dated December 26, 2025 No. 809 (shall enter into force on January 1, 2026).

51. The state revenue authority, no later than the 20th (twentieth) day (inclusive) of the month following the reporting month, shall send to the National Bank information on the results of currency control in the form according to Appendix 13 to the Rules.

52. A foreign exchange contract on export or import with an accounting number shall be subject to separate accounting in the territorial division of the state revenue authority at the place of permanent residence or location of the exporter or importer in the event of:

1) the existence of a court decision issued against the exporter or importer in the context of proceedings on an administrative offence for failure to comply with the requirement for repatriation and the absence of movement of money, movement of goods, performance of works, rendering services under a foreign exchange contract on export or import, subject to further repatriation control;

2) absence of the exporter or importer at the place of his permanent residence or location;

3) the existence of a decision to terminate business relations with the exporter or importer, adopted by the authorized bank (its branch), which acted as the registration bank;

4) the existence of a court decision that has entered into legal force on the forced liquidation of the authorized bank, which was the registration bank.

53. The territorial division of the state revenue authority shall classify a foreign exchange contract on export or import for separate accounting within the following timeframes:

1) on the grounds provided for in subparagraphs 1) and 2) of paragraph 52 of the Rules - within 3 (three) working days after the date of receipt of a court decision issued in relation to the exporter or importer in the context of proceedings on an administrative offence for failure to comply with the requirement for repatriation, or the discovery of the absence of the exporter or importer at the place of his permanent residence or location;

2) on the basis provided for in subparagraph 3) of paragraph 52 of the Rules – within 3 (three) working days from the day of receipt of information on the removal of a foreign exchange contract on export or import from the accounting register on the basis provided for in subparagraph 22) of paragraph 26 of the Rules;

3) on the basis provided for in subparagraph 4) of paragraph 52 of the Rules – within the period provided for in part four of paragraph 71 of the Rules.

The state revenue authority, within 3 (three) working days after the date of assigning a foreign exchange contract on export or import to separate accounting, shall send to the National Bank the relevant information on the foreign exchange contract on export or import with an accounting number in the form according to Appendix 5 to the Rules.

The National Bank, within 1 (one) working day after the day of receipt from the state revenue authority of the information specified in part one of this paragraph of the Rules, on the grounds provided for in subparagraphs 1) and 2) of paragraph 52 of the Rules, shall send to the authorized bank (its branch), which is the bank of accounting registration, the relevant information on the foreign exchange contract on export or import with an accounting number in the form according to Appendix 5 to the Rules.

Footnote. Paragraph 53 is in the wording of the joint resolution of the Board of the National Bank of the Republic of Kazakhstan dated December 24, 2024 No. 83 and the order of the Minister of Finance of the Republic of Kazakhstan dated December 27, 2024 No. 886 (shall enter into force on January 1, 2025).

54. For a foreign exchange contract on export or import assigned to separate accounting, the territorial division of the state revenue authority shall annually request from the exporter or importer the information on the measures taken to fulfill the repatriation requirement.

If the location of the exporter or importer is not established, the territorial division of the state revenue authority, together with other state bodies in accordance with their competence, shall carry out work to establish the location of the exporter or importer.

55. The grounds for completing procedures related to keeping a foreign exchange contract on export or import under separate accounting shall be:

1) expiration of 3 (three) years from the date of classification of the foreign exchange contract on export or import for separate accounting;

2) resumption of the movement of money, the transfer of goods, the performance of works, rendering services under a foreign exchange contract on export or import, assigned to separate accounting on the grounds provided for in subparagraphs 1) and 2) of paragraph 52 of the Rules;

3) the fulfillment of obligations by the parties under a foreign exchange contract on export or import in full, or the presence of a balance of debt of a non-resident or resident not exceeding 50,000 (fifty thousand) US dollars in equivalent under a foreign exchange contract on export or import, assigned to separate accounting on the grounds provided for in subparagraphs 3) and 4) of paragraph 52 of the Rules, during the period of its being on separate accounting;

4) the transfer of an exporter or importer to a new bank for registration of foreign exchange contracts on export or import, assigned to separate accounting on the grounds provided for in subparagraphs 3) and 4) of paragraph 52 of the Rules.

The territorial division of the state revenue authority, if there is a basis provided for in subparagraph 2) of paragraph 55 of the Rules, shall remove the foreign exchange contract on export or import from separate accounting and transfer it to foreign exchange control in the manner provided for in paragraph 56 of the Rules, to the authorized bank (its branch), which previously carried out the accounting registration of this contract, or the territorial branch of the National Bank, which previously carried out the accounting registration of this contract.

The territorial division of the state revenue authority, if there is a basis provided for in subparagraph 4) of paragraph 55 of the Rules, shall remove the foreign exchange contract on export or import from separate accounting and transfer it to foreign exchange control in the new registration bank in the manner provided for in paragraph 56 of the Rules.

Footnote. Paragraph 55 is in the wording of the joint resolution of the Board of the National Bank of the Republic of Kazakhstan dated December 24, 2024 No. 83 and the order of the Minister of Finance of the Republic of Kazakhstan dated December 27, 2024 No. 886 (shall enter into force on January 1, 2025).

56. The territorial division of the state revenue authority, in the case provided for in subparagraph 1) of paragraph 55 of the Rules, within 15 (fifteen) working days shall complete the procedures related to keeping a foreign exchange contract on export or import in separate accounting and send to the National Bank the information on the foreign exchange contract on export or import with an accounting number in the form according to Appendix 5 to the Rules.

The territorial division of the state revenue authority, in the case provided for in subparagraph 2) of paragraph 55 of the Rules, within 3 (three) working days from the moment of receiving information from the registration bank or on the basis of information available to the state revenue authority on the movement of money, the transfer of goods, the performance of works, rendering services, shall remove the foreign exchange contract on export or import from separate accounting and send to the National Bank the information on the foreign exchange contract on export or import with an accounting number in the form according to Appendix 5 to the Rules.

The territorial division of the state revenue authority, in the case provided for in subparagraph 3) of paragraph 55 of the Rules, within 15 (fifteen) working days shall complete the procedures related to keeping a foreign exchange contract on export or import in a separate accounting and send to the National Bank the information on the foreign exchange contract on export or import with an accounting number in the form according to Appendix 5 to the Rules.

The territorial division of the state revenue authority, in the case provided for in subparagraph 4) of paragraph 55 of the Rules, within 3 (three) working days after the day of receipt from the National Bank of information on the resumption of procedures for monitoring the fulfillment of the requirement for repatriation under a foreign exchange contract on export or import with an accounting number, shall remove the foreign exchange contract on export or import from separate accounting and send to the National Bank information on the foreign exchange contract on export or import with an accounting number in the form according to Appendix 5 to the Rules.

The National Bank, within 1 (one) working day after the day of receipt from the state revenue authority of the information specified in part one of this paragraph on foreign exchange contracts classified separately on the grounds provided for in subparagraphs 1) or 2) of paragraph 52 of the Rules, in parts two and four of this paragraph, shall send it to the authorized bank (its branch), which is the bank of accounting registration or the territorial branch of the National Bank, which is the bank of accounting registration.

The authorized bank (its branch), which is the bank of registration or the territorial branch of the National Bank, which is the bank of registration, within 5 (five) working days after the day of receipt from the National Bank of the information specified in part five of this paragraph, on foreign exchange contracts assigned to separate registration on the grounds provided for in subparagraphs 1) or 2) of paragraph 52 of the Rules, shall remove the foreign exchange contract on export or import from registration on the basis of subparagraph 16) of paragraph 26 of the Rules and, within 3 (three) working days after the day of removal of the foreign exchange contract on export or import from registration, shall send information on the foreign exchange contract on export or import with the accounting number in the form according to Appendix 5 to the Rules.

Footnote. Paragraph 56 is in the wording of the joint resolution of the Board of the National Bank of the Republic of Kazakhstan dated December 24, 2024 No. 83 and the order of the Minister of Finance of the Republic of Kazakhstan dated December 27, 2024 No. 886 (shall enter into force on January 1, 2025).

57. The authorized bank (its branch), which is the registration bank, or the territorial branch of the National Bank, which is the registration bank, in the event of the resumption of the money movement, the transfer of goods, the performance of works, rendering services under a foreign exchange contract on export or import, classified for separate accounting, on the grounds provided for in subparagraphs 1) and 2) of paragraph 52 of the Rules, shall send to the National Bank the relevant information on the foreign exchange contract on export or import with an accounting number in the form according to Appendix 7 to the Rules, in the manner and within the timeframes provided for in paragraph 35 of the Rules (except for information on the movement of goods, the performance of works, rendering services sent by the state revenue authority in the manner provided for by the Rules).

The National Bank, within 1 (one) working day after the day of receipt of the information specified in the first part of this paragraph, shall send to the state revenue authority information on the foreign exchange contract on export or import with an accounting number in the form according to Appendix 7 to the Rules.

Footnote. Paragraph 57 is in the wording of the joint resolution of the Board of the National Bank of the Republic of Kazakhstan dated December 24, 2024 No. 83 and the order of the Minister of Finance of the Republic of Kazakhstan dated December 27, 2024 No. 886 (shall enter into force January 1, 2025).

58. The registration bank shall renew the registration of a foreign exchange contract on export or import that was previously removed from the registration, on the basis of an application submitted by the exporter or importer for acceptance of the foreign exchange contract on export or import for currency control in the form according to Appendix 3 to the Rules without assigning a new accounting number to the foreign exchange contract on export or import.

59. In the event of renewal of the registration after 5 (five) years from the date of deregistration of the foreign exchange contract on export or import, the exporter or importer shall submit to the authorized bank (its branch) or territorial branch of the National Bank, which previously acted as the registration bank the following:

1) an application for acceptance of a foreign exchange contract on export or import for foreign exchange control in the form according to Appendix 3 to the Rules;

2) the original or a copy of the foreign exchange contract on export or import with a note on the assignment by the bank of an accounting registration number to the foreign exchange contract on export or import and other foreign exchange control documents (if any).

In the case of electronic document flow, the exporter or importer shall submit an electronic copy of the foreign exchange contract on export or import with a note on the assignment by the bank of an accounting registration number to the foreign exchange contract on export or import.

60. The authorized bank, which is the registration bank, or the territorial branch of the National Bank, which is the registration bank, within 3 (three) working days after the day of resumption of the procedures for monitoring the fulfillment of the requirement for repatriation under the foreign exchange contract on export or import with the accounting number, shall send to the National Bank the information on the foreign exchange contract on export or import with the accounting number in the form according to Appendix 5 to the Rules.

61. Participation of a resident as a third party payer under a foreign exchange contract on export or import shall be possible in the following cases:

1) provision of a loan by a third party resident to a non-resident;

2) making payments and (or) transferring money under a foreign exchange contract on import by a third-party resident within the framework of a joint activity contract or agency contract concluded between the importer and the third-party resident;

3) offsetting the exporter’s claims against a non-resident and the non-resident’s claims against a third party resident;

4) financing by third parties of the acquisition of goods, performance of works, rendering services and other transactions, as well as the fulfillment by third parties of the debtor's obligations to the creditor, as a result of which the obligation of the person for whom the obligation was fulfilled arises to return money and other property, with or without remuneration, to the person who provided such financing and (or) carried out such fulfillment.

62. If a foreign exchange contract on export or import is subject to accounting registration, the authorized bank (its branch) servicing the resident acting as a third party under the foreign exchange contract on export or import (hereinafter - the third party bank) shall make a payment and (or) transfer money only after the assignment of an accounting number by the authorized bank (its branch) servicing the foreign exchange contract on export or import.

A third-party bank shall carry out payments and money transfers under a foreign exchange contract on export or import only if there is written consent from the third-party resident to provide information on the payments made to the registration bank.

A third-party bank, within 3 (three) working days after the day on which a third-party resident makes a payment and/or transfers money, shall send to the authorized bank (its branch), which is the bank of record, the information on the fulfillment of obligations under a foreign exchange contract on export or import with an accounting number in the form according to Appendix 7 to the Rules.

The bank of the exporter or importer shall exercise control over the fulfillment of the repatriation requirement under the foreign exchange contract on export or import, taking into account payments and (or) money transfers made by the third party bank under such contract.

When removing a foreign exchange contract on export or import from the registration accounting, the authorized bank (its branch), which is the registration bank, within 3 (three) working days shall send a notification in any form to the third party bank about the removal of such contract from the registration accounting.

63. The bank servicing the account of a private bailiff, within 3 (three) working days after the day of the transfer of funds on the basis of writs of execution under a foreign exchange contract on export or import with an accounting number, on the basis of the written consent of the private bailiff containing information on the bank of registration of the exporter or importer, shall send to the authorized bank (its branch), which is the bank of registration, the information on the fulfillment of obligations under a foreign exchange contract on export or import with an accounting number in the form according to Appendix 7 to the Rules.

Footnote. Paragraph 63 is in the wording of the joint resolution of the Board of the National Bank of the Republic of Kazakhstan dated December 24, 2024 No. 83 and the order of the Minister of Finance of the Republic of Kazakhstan dated December 27, 2024 No. 886 (shall enter into force on January 1, 2025).

64. If the amount of claims of a resident against a non-resident or a non-resident against a resident as a result of the assignment of a claim or the transfer of debt by an exporter or importer to another resident under a foreign exchange contract on export or import exceeds 50,000 (fifty thousand) US dollars in equivalent, the resident, in the manner established by Chapter 2 of the Rules, shall apply to an authorized bank (its branch) to assign an accounting number to the contract on the assignment of a claim or the contract on the transfer of debt.

If there is a mark on the contract of a claim assignment or the contract on the transfer of debt from the authorized bank (its branch) servicing the resident on the acceptance for control of the contract by assigning an accounting number, or if there is a notification about the assignment of an accounting number to the contract on the assignment of a claim or the contract on the transfer of debt, the authorized bank (its branch) servicing the exporter or importer shall:

1) continue to exercise control over the fulfillment of the repatriation requirement under a foreign exchange contract on export or import for the amount of claims or obligations of the exporter or importer, reduced by the amount of the assigned claim or transferred debt in accordance with the contract on the assignment of the right of claim or the contract on the transfer of debt, if as a result of the assignment of the right of claim or the transfer of debt of the exporter or importer, the amount of claims against the non-resident or obligations to the non-resident exceeds 50,000 (fifty thousand) US dollars in equivalent;

2) complete the procedures for monitoring the fulfillment of the repatriation requirement under a foreign exchange contract on export or import, if as a result of the assignment of the right of claim or the transfer of debt of the exporter or importer, the amount of claims against the non-resident or obligations to the non-resident does not exceed 50,000 (fifty thousand) US dollars in equivalent.

Authorized banks (their branches) servicing the exporter or importer shall reflect the amount of the assignment of the right of claim or the amount of debt under the foreign exchange contract on export or import and under the contract on the assignment of the right of claim or the contract on the transfer of debt in the information on the fulfillment of obligations under the foreign exchange contract on export or import with an accounting number in the form according to Appendix 7 to the Rules.

An authorized bank (its branch) servicing a resident shall exercise currency control under the contract on assignment of a claim or a contract on the transfer of debt, taking into account the repatriation period under a currency contract on export or import, unless the contract on the assignment of a claim or the contract on the transfer of debt provides for a different period for the fulfillment of obligations by a non-resident to a resident or by a resident to a non-resident.

65. The repatriation period shall be changed by indicating in a free-form application by the exporter or importer a new repatriation period in the following cases:

1) if the repatriation period previously specified by the exporter or importer does not comply with the terms of the foreign exchange contract on export or import and (or) is calculated without taking into account the procedure for calculating the repatriation period in accordance with Appendix 1 to the Rules;

2) the availability of the following documents confirming the occurrence of circumstances affecting the terms and conditions for the fulfillment of obligations by the parties under a foreign exchange contract for export or import:

changes and (or) additions to a foreign exchange contract on export or import;

decisions of a judicial or other state body, arbitration;

a document from an authorized body of a foreign state certifying that the non-resident is in the process of liquidation or is undergoing bankruptcy proceedings;

3) the occurrence of force majeure circumstances affecting the change in the terms and (or) conditions for the fulfillment of obligations by the parties under a foreign exchange contract on export or import.

In the event of force majeure circumstances, the absence in the decision of a judicial or other state body, arbitration of deadlines for the fulfillment of obligations by a non-resident under a foreign exchange contract on export or import, or the absence in the document of an authorized body of a foreign state of deadlines for the completion of the liquidation process of a non-resident or the recognition of a non-resident as bankrupt, the repatriation period shall be extended for a period of no more than 3 (three) years.

66. It is permitted to make payments and (or) transfer money under a foreign exchange contract on export or import in different branches of the authorized bank, as well as to assign accounting numbers by the operating cash desks of the authorized bank (its branch) located in different locations, subject to availability:

1) of an integrated automated information system that allows:

to exchange information between the authorized bank and its branch on the opening of a bank account for the exporter or importer and the payments and/or money transfers made under a foreign exchange contract on export or import no later than the operating day of opening a bank account or making a payment and/or money transfer;

to have access to information on the movement of goods and other fulfillment of obligations under a foreign exchange contract on export or import, submitted in the manner prescribed by the Rules, no later than the operating day on which the authorized bank (its branch) receives the specified information;

to have consolidated information on the authorized bank regarding the foreign exchange contract on export or import with an accounting number no later than the operating day of assignment of the accounting number to the foreign exchange contract on export or import by the authorized bank (its branches);

to have access to the current electronic dossier on the foreign exchange contract on export or import;

2) of internal rules governing the procedures for:

conducting foreign exchange transactions on behalf of the exporter or importer;

dissemination by the authorized bank to its branches of information on the movement of goods and other information on a foreign exchange contract on export or import received from the state revenue authority;

implementation by the authorized bank, within the framework of the risk management system, of the assessment, measurement, control and monitoring of risks associated with the implementation by the branch of the authorized bank of the functions of currency control agents and the access of authorized banks branches to the information on fulfillment of obligations under a currency contract on export or import;

3) the possibility of maintaining a registration log that ensures the sequential assignment of accounting numbers to an authorized bank (its branch), and an electronic file on a foreign exchange contract on export or import.

67. If the letter of credit or guarantee is not issued by the bank of registration, the authorized bank (its branch) that issued the letter of credit or guarantee shall send to the authorized bank (its branch), which is the bank of registration, a copy of the payment document confirming the payment and (or) transfer of money within 3 (three) working days after the day of:

1) payment and (or) transfer of money, if it is the executing bank;

2) receiving information about the payment and (or) transfer of money, if the executing bank is a foreign bank.

In the case of a letter of credit form of payment or the execution of a bank guarantee under a foreign exchange contract for import, the information shall be reflected when making a payment and/or transferring money in favor of a non-resident.

68. The authorized bank (its branch) shall monitor the movement of money and other fulfillment of obligations under a foreign exchange contract on export or import, which provides for a bill of exchange form of settlement, until the following documents are received from the exporter or importer, who are bill holders, in the event of:

1) receipt of payment on a bill of exchange upon its repayment by the payer or another person liable on the bill of exchange - documents confirming this payment (a copy of the accepted bill of exchange and a payment document);

2) presentation of the bill of exchange by the exporter or importer to the discount office for accounting - documents confirming the accounting of the bill of exchange, i.e. the payment of the amount of the bill of exchange to the exporter or importer, minus or without discount (a copy of the endorsed bill of exchange in favor of the discount office and a payment document);

3) use of a bill of exchange as a means of payment – a foreign exchange export or import contract with the party to whom the rights under the bill of exchange have been transferred, a copy of the bill of exchange with the corresponding endorsement, and other documents confirming the transaction. Upon receipt of funds under the bill of exchange by another authorized bank (or its branch), the exporter or importer, who is the bill holder, shall instruct the other authorized bank (or its branch) to transfer the funds to the registration bank.

If the drawer of a bill of exchange is the importer and goods under a foreign exchange import contract are delivered before the maturity date of the bill of exchange, the contract shall be subject to verification until the date of presentation for payment of the bill of exchange. The amount of the bill of exchange cannot exceed the total contract amount. If the issuer of the bill of exchange under a foreign exchange import contract with a bill of exchange settlement is a third party, the contract shall not be removed from the register until the date of delivery of the goods to the importer.

69. In the event of a reorganization of an authorized bank, the reorganized bank shall transfer to the authorized bank, which is the legal successor, the foreign exchange export or import contracts that have not been deregistered, along with the registration number, and a file for each foreign exchange export or import contract. Electronic transfer of information is permitted.

70. In the event of the revocation of the license of an authorized bank, which was the registration bank, to conduct all banking operations, the temporary administration (temporary administrator), from the date of revocation of the license of such bank, shall cease all operations on the bank accounts of its clients and the bank itself, except for the cases provided for in subparagraph 1) of part two of paragraph 1 of Article 48-1 of the Law of the Republic of Kazakhstan "On banks and banking activities in the Republic of Kazakhstan".

The temporary administration (temporary administrator) of the authorized bank, which was the registration bank, shall control the crediting of all money received by such a bank, including money received under foreign exchange contracts on export or import.

The temporary administration (temporary administrator) of the authorized bank, which was the registration bank during the inventory of documents of such bank, shall ensure the inventory of the file for each exporter or importer broken down by accounting numbers under the foreign exchange contract on export or import, registered in the registration log of the authorized bank, which has been deprived of its license to conduct all banking operations (in electronic and paper form), the safety of the file, as well as the implementation of currency control in accordance with paragraphs 43 and 44 of the Rules.

If the temporary administration (temporary administrator) of an authorized bank, which was the bank of record of violations of currency legislation committed by an exporter or importer, for which liability is provided in accordance with the legislation of the Republic of Kazakhstan, is identified, the temporary administration (temporary administrator) of such bank shall send a personal bank control card to the National Bank in accordance with paragraph 45 of the Rules.

When an exporter or importer transfers to another authorized bank (its branch), the temporary administration (temporary administrator) of the authorized bank, which was the registration bank, after the day of receiving the request from the new registration bank, shall carry out the measures provided for in paragraph 22 of the Rules.

The removal of a foreign exchange contract on export or import from the accounting registration shall be carried out by the temporary administration (temporary administrator) of the authorized bank, which was the bank of accounting registration on the basis of subparagraph 17) of paragraph 26 of the Rules.

In the event that the exporter or importer fails to ensure the transfer to servicing in another authorized bank (its branch), the temporary administration (temporary administrator) of the authorized bank, which was the registration bank, shall transfer the dossier on each exporter or importer broken down by registration numbers under the foreign exchange contract on export or import, registered in the registration log of the authorized bank, which was the registration bank, to the liquidation commission of this authorized bank.

71. From the date of entry into force of the court decision on the forced liquidation of the authorized bank, which was the registration bank, the liquidation commission of such bank within 10 (ten) working days shall notify exporters or importers of the need to carry out the procedure for transfer to servicing under a foreign exchange contract on export or import in another authorized bank (its branch), within a period of not less than 60 (sixty) calendar days from the date of publication in official printed media of information on the forced liquidation of the authorized bank.

The procedure for transferring an exporter or importer to another authorized bank (or its branch) for servicing shall be carried out by the liquidation commission of the liquidated authorized bank in accordance with paragraph 22 of the Rules. The removal of a foreign exchange contract on export or import from the register upon the transfer of an exporter or importer to another authorized bank (or its branch), which will be the bank of registration, shall be carried out by the liquidation commission of the liquidated authorized bank in accordance with subparagraph 17) of paragraph 26 of the Rules.

In the event of failure by the exporter or importer to ensure the transfer to servicing by another authorized bank (its branch), and also the impossibility of establishing the location of the exporter or importer within 60 (sixty) calendar days, the liquidation commission of the liquidated authorized bank shall remove the foreign exchange contract on export or import from the accounting register on the basis of subparagraph 18) of paragraph 26 of the Rules.

The liquidation commission, within 30 (thirty) calendar days after the day of removal of the foreign exchange contract on export or import from the accounting registration, shall transfer to the territorial divisions of the state revenue authority a file on each exporter or importer broken down by accounting numbers for the foreign exchange contract on export or import registered in the registration log of the liquidated authorized bank (in electronic and paper form), for which there is no transfer of the exporter or importer to servicing by another bank.

72. If the received funds are not credited to the bank account of the exporter or importer due to the suspension or revocation of the license of the authorized bank to conduct banking and other operations, then for the purposes of monitoring the receipt of export proceeds or the return of previously transferred funds under a foreign exchange contract for import to the correspondent or current account of the liquidated authorized bank, it shall be permissible to accept as a document confirming the receipt of funds in favor of the exporter or importer a certificate from the liquidation commission of the liquidated authorized bank on the receipt of funds identified by the accounting number to the correspondent or current account of the liquidated authorized bank.

73. If the exporter or importer has a foreign exchange contract on the export or import of goods in force as of January 1, 2024, without assigning an accounting number, the terms of which do not provide for the movement of goods across the border of the Republic of Kazakhstan and (or) a foreign exchange contract providing for the acquisition or redemption of electronic money, in an amount exceeding 50,000 (fifty thousand) US dollars in equivalent or without specifying the amount of the contract:

1) the authorized bank (its branch) refuses to carry out payment and (or) transfer money under such a contract;

2) the exporter or importer applies for an accounting number to the authorized bank (its branch) or the territorial branch of the National Bank no later than 3 (three) months after the date of entry into force of the Rules, but before the commencement of the obligations fulfillment under such contract.

After assigning an accounting number to such a contract, if payments and (or) money transfers under it were carried out through different authorized banks, the exporter or importer shall provide the registration bank with information and (or) documents (copies thereof) on the fulfillment of obligations under this contract before making a payment and (or) transferring money under such a contract, but no later than April 1, 2024.

The registration bank, after receiving documents (copies thereof) from the exporter or importer on the fulfillment of obligations under such a contract, shall send the information on the fulfillment of obligations under the foreign exchange contract on export or import with an accounting number in the form according to Appendix 7 to the Rules within 3 (three) months from the date of receipt of such documents.

74. The authorized bank, which is the registration bank, in the period from January 1 (first) to January 15 (fifteenth), 2024 (inclusive) shall send to the National Bank a personal card of bank control for a foreign exchange contract on export or import, for which the repatriation period expired in November 2023 and the amount of unfulfilled obligations of the non-resident to the exporter or importer exceeded 50,000 (fifty thousand) US dollars in equivalent, in the form according to Appendix 12 to the Rules.

Before sending the bank control personal card, the authorized bank, which is the registration bank, no later than the 5th (fifth) day of the month following the month of expiration of the repatriation period, shall send to the exporter or importer a request in any form for the submission of:

1) information on the reasons for failure to ensure compliance with the repatriation requirement;

2) documents confirming the occurrence of circumstances affecting the terms and conditions for the fulfillment of obligations by a non-resident under a foreign exchange contract on export or import.

The information and/or documents (if any) requested by the authorized bank, which is the registration bank in accordance with part two of this paragraph, shall be submitted by the exporter or importer within 10 (ten) calendar days after the date of receipt of the request.

75. The territorial branches of the National Bank shall transfer, on the basis of acceptance certificates, to the territorial divisions of the state revenue authority the currency control the materials that are under consideration as of December 31, 2023:

1) under foreign exchange contracts on export or import, including those classified by them for separate accounting,

2) under foreign exchange contracts on export or import, removed from the register by authorized banks on the basis of termination of business relations in accordance with the AML/CFT Law.

Appendix 1
to the Rules for the
implementation of export-import
currency control in the
Republic of Kazakhstan

1. For the purposes of calculating the repatriation period, calendar days are used, with a period of 30 (thirty) days being taken as 1 (one) month, and 360 (three hundred and sixty) days as 1 (one) year.

2. The repatriation period shall be calculated as the maximum period of time for the fulfillment of obligations by a non-resident under a foreign exchange contract on export or import and is indicated as a digital code divided by a period into two parts:

in part one, three digits indicate the number of days for an incomplete year, if the repatriation period is less than or more than 360 (three hundred and sixty) days;

in part two, two numbers indicate the number of full years of the repatriation period.

3. The period of repatriation for export shall be calculated in the following order:

If a foreign exchange contract provides for the movement of goods across the customs border of the Eurasian Economic Union, and the obligation to deliver the exporter's goods consists of transferring the goods after crossing the border of the Republic of Kazakhstan, the exporter shall calculate the repatriation period by adding to the maximum period under the foreign exchange contract on the non-resident to fulfill its obligations to pay for the goods the period required for the delivery of goods after their release by the territorial division of the state revenue authority to the place of transfer of the goods, which must not exceed 1 (one) year;

if the contract provides for the movement of goods between the Republic of Kazakhstan and another member state of the Eurasian Economic Union, and the obligation to supply the exporter's goods consists of transferring the goods after crossing the border of the Republic of Kazakhstan, the exporter shall calculate the repatriation period by adding to the maximum period under the foreign exchange contract on the non-resident to fulfill obligations to pay for the goods the period required to deliver the goods to the place of transfer of the goods, which must not exceed 1 (one) year;

If the obligation to supply the exporter's goods consists of transferring the goods before crossing the border of the Republic of Kazakhstan, the exporter shall indicate as the repatriation period the maximum period under the foreign exchange contract on the fulfillment of the obligations to pay for the goods by the non-resident;

if the contract provides for various conditions for the fulfillment by a non-resident of obligations to pay for goods, works, services (payment for goods, works, services before the shipment of goods, performance of works, rendering services by the exporter, or payment for goods, works, services after the shipment of goods, performance of works, rendering services by the exporter), the repatriation period shall be calculated by the exporter taking into account the deadlines for the fulfillment by the non-resident of obligations to pay for goods, works, services after the shipment of goods, performance of works, rendering services by the exporter, as specified in the foreign exchange contract;

if the foreign exchange contract provides for the receipt of foreign exchange earnings from export before the export date (advance payment by a non-resident) or within a period not exceeding 180 (one hundred eighty) days, a period of 180 (one hundred eighty) days is indicated;

If a currency contract provides for the movement of goods between the Republic of Kazakhstan and another member state of the Eurasian Economic Union for export, a period of 180 (one hundred eighty) days required to receive from a non-resident an application for the import of goods, which has confirmation of payment of indirect taxes or exemption from value-added tax and/or excise taxes (hereinafter - the application for the import of goods), shall be added to the repatriation period calculated by the exporter.

4. The period of repatriation for imports shall be calculated in the following order:

If the obligation for the delivery of goods by a non-resident consists of the transfer of goods after crossing the border of the Republic of Kazakhstan, the importer shall calculate the repatriation period by adding the period for the return of the unused advance payment (if any in the contract) to the maximum period for fulfilling the obligations of the non-resident for the delivery of goods under the foreign exchange contract;

if the foreign exchange contract provides for the movement of goods across the customs border of the Eurasian Economic Union, and the obligation to supply the goods by a non-resident consists of transferring the goods before crossing the border of the Republic of Kazakhstan, the importer shall calculate the repatriation period by adding to the maximum period under the foreign exchange contract on the non-resident to fulfill the obligations to supply the goods the period required for the delivery of the goods to the border of the Republic of Kazakhstan and the release of the goods by the territorial division of the state revenue authority (no more than 1 (one) calendar year), the period for the return of the unused advance payment (if any in the contract);

If a foreign exchange contract provides for the movement of goods between the Republic of Kazakhstan and another member state of the Eurasian Economic Union, and the obligation to supply the goods by a non-resident consists of transferring the goods before crossing the border of the Republic of Kazakhstan, the importer shall calculate the repatriation period by adding to the maximum period under the contract for the fulfillment by the non-resident of the obligations to supply the goods the period required to deliver the goods to the border of the Republic of Kazakhstan, the period for the return of the unused advance payment (if any in the contract);

if the foreign exchange contract provides for various conditions for the fulfillment by a non-resident of obligations to supply goods, perform works, or render services (delivery of goods, performance of works, rendering services before payment and (or) transfer of money for goods, works, services, or delivery of goods, performance of works, rendering services after payment and (or) transfer of money for goods, works, services), the repatriation period shall be calculated by the importer taking into account the deadlines specified in the foreign exchange contract on the fulfillment by the non-resident of obligations to supply goods, perform works, or render services after payment and (or) transfer of money for goods, works, services;

if a foreign exchange contract provides for the delivery of goods, performance of works or rendering services prior to the payment and (or) transfer of money for goods, works, services (preliminary delivery of goods by a non-resident or preliminary performance of works, rendering services) or within a period not exceeding 180 (one hundred eighty) days after the date of payment and (or) transfer of money, the repatriation period shall be taken to be equal to 180 (one hundred eighty) days;

If a currency contract provides for the movement of goods from the territory of another member state of the Eurasian Economic Union to the territory of the Republic of Kazakhstan for import, a period of 180 (one hundred eighty) days required to receive an application for the import of goods shall be added to the repatriation period calculated by the importer.

5. According to the foreign exchange contract, the exporter's obligation to deliver goods is considered fulfilled upon transfer of the goods in a city located outside the customs territory of the Eurasian Economic Union. Payment for the goods by the non-resident is made partly by advance payment and partly upon shipment by the exporter. The maximum payment period for the non-resident is 210 (two hundred and ten) days. The exporter's expected period between the date of release of the goods by the territorial division of the state revenue authority and the date of transfer of the goods to the non-resident in a city located outside the customs territory of the Eurasian Economic Union is 30 (thirty) days.

Calculation: 210 days + 30 days = 240 days, that is 240 days, 00 years.

The exporter shall indicate 240.00 in the “Repatriation period” column.

6. According to the foreign exchange contract, the exporter's obligation to deliver goods is considered fulfilled upon transfer of the goods in a city located in the territory of another member state of the Eurasian Economic Union. Payment for the goods by the non-resident is made partly by advance payment and partly upon shipment of the goods by the exporter. The maximum payment period for the non-resident is 210 (two hundred and ten) days. The exporter's expected period between the date the goods cross the border of the Republic of Kazakhstan and the date of transfer of the goods to the non-resident in a city located in the territory of another member state of the Eurasian Economic Union is 10 (ten) days.

The period of time required to receive an application for import of goods from a non-resident is 180 (one hundred eighty) days.

Calculation: 210 days + 10 days + 180 days = 400 days, that is 40 days, 01 year.

The exporter shall indicate 040.01 in the “Repatriation period” column.

7. According to the foreign exchange contract, the exporter's obligation to deliver goods is considered fulfilled upon transfer of the goods at the Almaty-1 railway station. Payment for the goods by the non-resident is made upon shipment by the exporter. The maximum payment period is 210 (two hundred and ten) days.

The exporter shall indicate 210.00 in the “Repatriation period” column.

8. According to the foreign exchange contract, the non-resident makes advance payment for goods, works, and services in full.

The exporter shall indicate 180.00 in the “Repatriation period” column.

9. According to the foreign exchange contract, the maximum period for payment by a non-resident for goods, works, and services is 160 (one hundred sixty) days.

The exporter shall indicate 180.00 in the “Repatriation period” column.

10. According to the currency contract, the obligation to supply goods by a non-resident shall be considered fulfilled after the transfer and delivery of the goods in a city located outside the customs territory of the Eurasian Economic Union. The non-resident shall supply goods partly by pre-delivery and partly after payment and/or transfer of funds for the goods. The maximum period for delivery of goods by a non-resident is 800 (eight hundred) days. The period expected by the importer between the date of transfer of goods by the non-resident in a city located outside the customs territory of the Eurasian Economic Union and the date of release of the goods by the territorial division of the state revenue authority is 70 (seventy) days. The period for the return of unused advance payment is 100 (one hundred) days after the date of the expected transfer of goods in a city located outside the customs territory of the Eurasian Economic Union.

Calculation: 800 days + 70 days + 100 days = 970 days, i.e. 250 days, 02 years.

The importer shall indicate in the column “Repatriation period” 250.02.;

11. According to the currency contract, the obligation to supply goods by a non-resident shall be considered fulfilled after the transfer of the goods in a city located on the territory of another member state of the Eurasian Economic Union. The supply of goods by a non-resident shall be carried out in two ways: by advance delivery and after payment and/or transfer of money for the goods. The maximum period for the supply of goods by a non-resident is 800 (eight hundred) days. The period expected by the importer between the date of transfer of the goods by the non-resident in a city, located on the territory of another member state of the Eurasian Economic Union and the date of delivery of the goods to the border of the Republic of Kazakhstan is 30 (thirty) days. The period for the return of the unused advance payment is 100 (one hundred) days after the date of the expected transfer of the goods in a city located on the territory of another member state of the Eurasian Economic Union. The period for processing the application for the import of goods is 180 (one hundred eighty) days.

Calculation: 800 days + 30 days + 100 days + 180 days = 1110 days, that is 030 days, 03 years.

The importer shall indicate 030.03 in the “Repatriation period” column;

12. According to the foreign exchange contract, the obligation to supply goods by a non-resident shall be considered fulfilled upon transfer of the goods in a city located outside the customs territory of the Eurasian Economic Union. The non-resident shall supply goods partly by pre-delivery and partly upon payment and/or transfer of funds for the goods. The maximum period for delivery of goods by a non-resident is 210 (two hundred and ten) days. The period expected by the importer between the date of release of the goods by the territorial division of the state revenue authority and the date of transfer of the goods by the non-resident in a city located outside the customs territory of the Eurasian Economic Union is 70 (seventy) days. The foreign exchange contract does not specify a period for the return of unused advance payments.

Calculation: 210 days + 70 days = 280 days, that is 280 days, 00 years.

The importer shall indicate 280.00 in the “Repatriation period” column.

13. According to the foreign exchange contract, the obligation to supply goods by a non-resident shall be considered fulfilled upon transfer of the goods at the Almaty-1 railway station. The non-resident will supply goods partly by pre-delivery and partly upon payment and/or transfer of funds for the goods. The maximum period for delivery by a non-resident is 100 (one hundred) days. The period for the return of any unused advance payment is 100 (one hundred) days.

Calculation: 100 days + 100 days = 200 days, that is 200 days, 00 years.

The importer shall indicate 200.00 in the “Repatriation period” column.

14. According to the foreign exchange contract, the non-resident's obligation to deliver goods shall be considered fulfilled upon transfer of the goods at the Almaty-1 railway station. The non-resident's delivery of goods is partially through advance delivery and partially upon payment and/or transfer of funds for the goods. The maximum period for delivery of goods by the non-resident is 100 (one hundred) days. The foreign exchange contract does not specify a period for the return of unused advance payments.

The importer shall indicate 180.00 in the “Repatriation period” column.

15. According to the foreign exchange contract, a non-resident shall make a preliminary delivery of goods or preliminary performance of works, or rendering a service in full.

The importer shall indicate 180.00 in the “Repatriation period” column.

	Appendix 2 to the Rules for the implementation of export-import currency control in the Republic of Kazakhstan
	A form designed to collect administrative data

Footnote. Appendix 2 is in the wording of the joint resolution of the Board of the National Bank of the Republic of Kazakhstan dated December 24, 2025 No. 98 and the order of the Minister of Finance of the Republic of Kazakhstan dated December 26, 2025 No. 809 (shall enter into force on January 1, 2026).

Submitted to: the National Bank of the Republic of Kazakhstan

A form designed to collect administrative data free of charge is available on the Internet resource: www.nationalbank.kz

Name of the administrative form: information on declarations of goods under a foreign exchange contract on export or import with an accounting number

Index of the form intended for collecting administrative data free of charge: XMCO_1

Frequency: daily

Reporting period: for “___” __________20__

The circle of persons submitting the form intended for collecting administrative data free of charge: the state revenue agency

The deadline for submitting the form intended for collecting administrative data free of charge is daily, within 1 (one) working day after the day the goods are placed under the customs procedure taken into account for the purposes of repatriation control.

Business Identification Number: ________________________

Collection method: electronically

Details of the accounting number of the foreign exchange contract on export or import		Export or import indicator	Details of a foreign exchange contract on export or import		Details of the person responsible for financial settlement
Number	Date	Export or import indicator	Number	Date	BIN/IIN	Name or full name
1	2	3	4	5	6	7

continuation of the table

Sender/exporter details		Recipient's details		Declarant's details		Sign – legal entity or individual entrepreneur
BIN/ IIN	Name or full name	BIN/ IIN	Name or full name	IIN/ BIN	Name or full name	Sign – legal entity or individual entrepreneur
8	9	10	11	12	13	14

continuation of the table

Goods declaration number	Item number in the goods declaration	Customs procedure specified in the goods declaration	Preliminary customs procedure	Total amount of goods on the invoice	Date of issue of the goods declaration	Goods declaration status
15	16	17	18	19	20	21

continuation of the table

Date of change of the goods declaration status	Cost of goods				Transaction nature code	Trade transaction code
Date of change of the goods declaration status	Statistical	Textured	Delivery currency	Exchange rate	Transaction nature code	Trade transaction code
22	23	24	25	26	27	28

continuation of the table

Commodity nomenclature code for foreign economic activity	Code for the specific declaration of goods	Preceding document	Country of dispatch of goods		Country of origin of goods
Commodity nomenclature code for foreign economic activity	Code for the specific declaration of goods	Preceding document	Name	Code	Country of origin of goods
29	30	31	32	33	34

continuation of the table

Country of goods destination		Country of vehicle registration upon departure/ arrival	Country of registration of the active vehicle at the border	Mode of transport at the border	Mode of transport within the country	Delivery terms	Gross weight (kg)	Net weight (kg)
Name	Code
35	36	37	38	39	40	41	42	43

Name _____________________ Address ___________________________
Telephone ________________________________________________________
Email address _________________________________________
Contractor ____________________________________________________
Last name, first name and patronymic (if any) Signature, telephone
Manager or person performing his/her duties
_______________________________________ ________________________
Last name, first name and patronymic (if any) Signature, telephone
Date “____” ______________ 20__

Note: the form is completed in accordance with the explanation for completing the form intended for collecting administrative data free of charge "Information on declarations of goods under a foreign exchange contract on export or import with an accounting number."

Appendix
to the form intended for collecting
administrative data free of charge
"Information on declarations
of goods under a foreign exchange
contract on export or import
with an accounting number"

1. This explanation shall determine the requirements for filling out the form intended for collecting administrative data free of charge, “Information on declarations of goods under a foreign exchange contract on export or import with an accounting number” (hereinafter - the Form).

2. The form was developed in accordance with Article 9 of the Law of the Republic of Kazakhstan “On Currency Regulation and Currency Control”.

3. The form shall be sent by the state revenue authority daily, within 1 (one) working day after the day the goods are placed under the customs procedure taken into account for the purposes of repatriation control.

4. Column 1 shall indicate the accounting number of the foreign exchange contract on export or import (column 44 of the goods declaration).

5. Column 2 shall indicate the date of assignment of the accounting number to the foreign exchange contract on export or import (column 44 of the goods declaration).

6. The following characteristics are indicated in column 3:

“1” – if the foreign exchange contract is for export;

“2” – if the foreign exchange contract is for import.

7. Column 4 shall indicate the number (if any) of the foreign exchange contract on export or import (column 44 of the goods declaration).

8. Column 5 shall indicate the date of the foreign exchange contract on export or import (column 44 of the goods declaration).

9. Column 6 shall indicate the business identification number (hereinafter - BIN) or individual identification number (hereinafter - IIN) of the person responsible for financial settlement (column 9 of the goods declaration).

10. Column 7 shall indicate the name or last name, first name and patronymic (if any) (hereinafter - the full name) of the person responsible for financial settlement (column 9 of the goods declaration).

11. Column 8 shall indicate the BIN/IIN of the sender/exporter (column 2 of the goods declaration).

12. Column 9 shall indicate the name or full name of the sender/exporter (column 2 of the goods declaration).

13. Column 10 shall indicate the BIN/IIN information of the recipient of the goods (column 8 of the goods declaration).

14. Column 11 shall contain the name or full name of the recipient of the goods (column 8 of the goods declaration).

15. Column 12 shall indicate the BIN/IIN information of the declarant (column 14 of the goods declaration).

16. Column 13 shall contain the name or full name of the declarant (column 14 of the goods declaration).

17. Column 14 shall indicate indicator “1” if the exporter or importer is a legal entity (its branch), and indicator “2” if the exporter or importer is an individual entrepreneur.

18. Column 15 shall indicate the registration number of the goods declaration (letter column of the goods declaration).

19. Column 16 shall indicate the serial number of the goods in the goods declaration (column 32 of the goods declaration).

20. Column 17 shall be filled in with the digital designation of the customs procedure in accordance with the classifier used by territorial divisions of the state revenue authority for the purposes of declaring goods transported across the customs border of the Eurasian Economic Union (the second subsection of column 1 of the goods declaration).

21. Column 18 shall indicate the digital designation of the previous customs procedure in accordance with the classifier of types of customs procedures, if the declared goods were previously placed under another customs procedure, with the exception of the customs procedure of customs transit (column 37 of the goods declaration).

22. Column 19 shall indicate the total amount of goods on the invoice (column 22 of the goods declaration).

23. Column 20 shall indicate the date on which the state revenue authority made a decision to issue (including conditional issue) a goods declaration.

24. Column 21 shall indicate the status of the goods declaration (issued, revoked, refused release, conditionally released, adjusted).

25. Column 22 shall indicate the date of change of status of the goods declaration.

26. Column 23 shall indicate the statistical value of the goods in units of United States dollars (column 46 of the goods declaration).

27. Column 24 shall indicate the invoice value of the goods in units of the delivery currency (column 42 of the goods declaration).

28. Column 25 shall indicate the letter designation of the delivery currency in accordance with the national classifier NK RK 07 ISO 4217 “Codes for the representation of currencies and funds”.

29. Column 26 shall indicate the exchange rate used for conversion to the invoice value and indicated in the goods declaration.

30. Column 27 shall indicate the code for the nature of the transaction (column 24 of the goods declaration).

31. Column 28 shall indicate the code for the characteristics of the foreign economic transaction (column 24 of the goods declaration).

32. Column 29 shall indicate the commodity nomenclature code for foreign economic activity in accordance with the customs legislation of the Republic of Kazakhstan.

33. Column 30 shall indicate the code for the specifics of goods declaration (column 7 of the goods declaration).

34. Column 31 shall indicate the previous document (column 40 of the goods declaration).

35. Column 32 shall indicate the name of the country of dispatch of the goods (column 15 of the goods declaration).

36. Column 33 shall indicate the code of the country of dispatch of the goods (column 15a of the goods declaration).

37. Column 34 shall indicate the country of origin of the goods (column 16 of the goods declaration).

38. Column 35 shall indicate the name of the country of destination of the goods (column 17 of the goods declaration).

39. Column 36 shall indicate the code of the country of destination of the goods (column 17a of the goods declaration).

40. Column 37 shall indicate the country of registration of the vehicle upon departure/arrival from the second subsection (column 18 of the goods declaration).

41. Column 38 shall indicate the country of registration of the active vehicle at the border from the second subsection (column 21 of the goods declaration).

42. Column 39 shall indicate the type of transport at the border (column 25 of the goods declaration).

43. Column 40 shall indicate the type of transport within the country (column 26 of the goods declaration).

44. Column 41 shall indicate the terms of delivery (column 20 of the goods declaration).

45. Column 42 shall indicate the gross weight (kg) of the goods (column 35 of the goods declaration).

46. Column 43 shall indicate the net weight (kg) of the goods (column 38 of the goods declaration).

47. Columns 2, 5, 20 and 22 shall be filled in by indicating eight digits in the following order: day, month, year.

48. When submitting columns 17 and 18 of the goods declaration, the following combinations of previous and subsequent customs procedures shall be taken into account:

Item No.	Name of the procedure	Procedure code	Preceding procedure
1	Export	10	00, 21, 23, 51, 60, 77, 78, 91, 96
2	Processing outside the customs territory	21	00, 21, 23, 77, 78, 96
3	Temporary removal	23	00, 21, 23, 77, 78, 96
4	Re-export	31	00, 40, 51, 53, 70, 77, 78, 91,93, 96
5	Release for domestic consumption	40	00, 21, 51, 53, 70, 77, 78, 91, 93, 96
6	Processing in customs territory	51	00, 31, 51, 53, 70, 77, 78, 91, 93, 96
7	Temporary import (admission)	53	00, 51, 53, 70, 77, 78, 91, 93, 96
8	Reimport	60	00, 10, 21, 23, 77, 78
9	Bonded warehouse	70	00, 51, 53, 70, 77, 78, 91, 93, 96
10	Free warehouse	77	00, 51, 53, 70, 77, 78, 91, 93, 96
11	Free customs zone	78	00, 51, 53, 70, 77, 78, 91, 93, 96
12	Processing for domestic consumption	91	00, 51, 53, 70, 77, 78, 91, 93, 96
13	Destruction	93	51, 53, 70, 77, 78, 91, 96
14	Free trade	96	00, 51, 53, 70, 77, 78, 91, 96

When declaring goods with special requirements for declaring, declarations for goods shall be submitted if the following code for the special requirements for customs declaration of goods is indicated in column 7 “Reference number” of the goods declaration:

"PTD" (preliminary customs declaration);

"PDT" (periodic customs declaration);

"VTD" (Temporary (temporary periodic) customs declaration (temporary declaration of goods));

"PVD" (temporary (temporary periodic) customs declaration (full declaration of goods));

"OKT" (Features of customs declaration of goods transported across the customs border of the Eurasian Economic Union in unassembled or disassembled form, including incomplete or unfinished form (declaration of goods in relation to a component));

"ZPK" (Features of customs declaration of goods transported across the customs border of the Eurasian Economic Union in unassembled or disassembled form, including incomplete or unfinished form (declaration of goods in relation to the last component);

"VDT" (specifics of customs declaration of goods upon their release before filing a customs declaration);

"NTD" (Incomplete customs declaration);

"NVT" (Features of customs declaration of goods illegally imported into the customs territory of the Eurasian Economic Union).

	Appendix 3 to the Rules for the implementation of export-import currency control in the Republic of Kazakhstan
	Form

__________________________
(name of
the authorized bank
(its branch)
or territorial branch
of the National Bank
of the Republic of Kazakhstan)

1. Obtaining an accounting number
I hereby request to assign an accounting number to the foreign exchange contract No. ___________________
(if any) dated “__” __________ _____, providing for the export or
import of (underline as appropriate).

2. Acceptance of a foreign exchange contract with an accounting number for foreign exchange control
I hereby request to accept for foreign exchange control the foreign exchange contract on export or import
No. ________________ (if any) dated “__” _______ _____ with accounting number
No. __/____/___/_______ dated “__” ___________ _____.
From _______________________________________________________________
Information on the exporter or importer: name or last name, first name, patronymic (if any)
Business identification number/individual identification number
__________________________________________________________________
address _____________________________________________________________
telephone ___________________________________________________________
e-mail __________________________________________________

1. Information on the foreign buyer (for export) or supplier (for import):
name or last name, first name, patronymic (if any)
_______________________________________________________________

2. Country ______________________________________________________________

3. Total cost of the foreign exchange contract (approximate cost)
_______________________________________________________________
(indicating the currency of the contract).

4. Repatriation period _____________________________________________

5. Code of the type of foreign exchange contract on export or import_____________.

I have been notified of:

1) the existence of administrative liability for failure to comply with the requirement
to repatriate national and (or) foreign currency;

2) the existence of administrative liability for violation of the procedure for obtaining
an accounting number under a foreign exchange contract on export or import;

3) the existence of administrative liability for violation of the procedure for submitting
information, documents and reports under a foreign exchange contract on export or import
with an accounting number;

4) the existence of criminal liability for the illegal export, shipment and transfer of
foreign currency assets from the Republic of Kazakhstan.
I agree to the transfer and (or) receipt of information under a foreign exchange contract
on export or import with an accounting number and on the fulfillment of obligations thereunder
to another authorized bank (its branch), a territorial branch of the National Bank of the Republic of Kazakhstan, to the state revenue authority (from another authorized bank (its branch), a territorial branch
of the National Bank of the Republic of Kazakhstan, a state revenue authority)
upon its request or in accordance with the legislation of the Republic of Kazakhstan.
I hereby confirm the presence/absence (underline as appropriate) of obligations
under the foreign exchange contract prior to applying for an accounting number for the foreign exchange contract.
I hereby confirm the authenticity, completeness and correctness of the information and (or)
documents submitted to the authorized bank (its branch), a territorial branch of the National Bank of the Republic of Kazakhstan.
I am aware that the authorized bank (its branch), a territorial branch of the National Bank refuses to obtain an accounting number on the grounds provided for in paragraph 16 of the Rules.
Signature of the head of the exporter (importer) ____________________
Last name, first name, patronymic (if any) ___________________________
Place of seal
(except for private business entities)
Date of acceptance of the application ______________________
Marks of the authorized bank (its branch) or territorial branch
of the National Bank of the Republic of Kazakhstan __________________________

Appendix to the form
"Application for acceptance of
a foreign exchange contract on
export or import for foreign
exchange control"

1. The line “Name of the authorized bank (its branch) or territorial branch of the National Bank of the Republic of Kazakhstan” shall be filled in taking into account the following:

1) if the bank of registration is an authorized bank, the full name of the authorized bank is indicated;

2) if the registration bank is a branch of an authorized bank or a territorial branch of the National Bank of the Republic of Kazakhstan, the full name of the branch is indicated.

2. Line “1. Obtaining an accounting number” shall be filled in when obtaining an accounting number under a foreign exchange contract on export or import.

3. Line “2. Acceptance of a currency contract with an accounting number for currency control” shall be filled in when an exporter or importer transfers to another registration bank.

4. The line “Registration bank notes” shall be intended for service information of the registration bank.

5. The "Country" line shall indicate the two-letter code of the country where the foreign buyer or supplier is located in accordance with the national classifier of the RK ISO 3166-1 "Codes for the representation of names of countries and units of their administrative-territorial subdivisions. Part 1. Country codes."

6. The line “Repatriation period” shall consist of two parts, separated by a period:

the first part shall indicate the number of days of the repatriation period;

the second part shall indicate the number of full years of the repatriation period.

7. The column “Code of the type of currency contract on export or import” shall indicate the following:

“1” – a foreign exchange contract on export and (or) import, the terms of which provide for the movement of goods across the border of the Republic of Kazakhstan;

“2” – a foreign exchange contract on export and (or) import, the terms of which provide for the performance of works, rendering services;

“3” – a foreign exchange contract on export and (or) import, the terms of which provide for both the movement of goods across the border of the Republic of Kazakhstan and the performance of works and rendering services;

“4” – a foreign exchange contract on export and (or) import, the terms of which do not provide for the movement of goods across the border of the Republic of Kazakhstan;

"5" – a foreign exchange contract providing for the acquisition or redemption of electronic money.

8. If the amount of the foreign exchange contract on export or import is not specified on the date of its conclusion, then the amount under such contract shall be indicated as 50,000 (fifty thousand) United States dollars and 1 (one) cent in equivalent.

	Appendix 4 to the Rules for the implementation of export-import currency control in the Republic of Kazakhstan
	Form

Name of the registration bank ______________
started in _______ year
completed in _____ year

No.	Details of the accounting number of the foreign exchange contract on export or import		Name or last name, first name, patronymic (if any) of the exporter or importer	Details of a foreign exchange contract on export or import		Code of the type of foreign exchange contract on export or import	Note
No.	Date	Number		Date	Number		Note
1	2	3	4	5	6	7	8

Appendix to the
"Registration log" form

1. The accounting number of a currency contract on export or import consists of four parts, separated by a slash – _/___/____/_______:

1) the first part shall indicate the following features:

“1” – if the foreign exchange contract is for export;

“2” – if the foreign exchange contract is for import;

2) the second part shall indicate the three-digit code of the authorized bank assigned by the National Bank of the Republic of Kazakhstan (hereinafter - the National Bank) in accordance with the Instruction on the assignment, use and cancellation by the National Bank of the Republic of Kazakhstan of bank identification codes, as well as the assignment and cancellation of codes of banks, branches of non-resident banks of the Republic of Kazakhstan and organizations carrying out certain types of banking operations, and codes of branches of banks and organizations carrying out certain types of banking operations, their structure, formation and maintenance of the Directory of banks, branches of non-resident banks of the Republic of Kazakhstan and organizations carrying out certain types of banking operations, approved by Resolution of the Board of the National Bank of the Republic of Kazakhstan dated October 27, 2020 No. 128 "On approval of the Instruction on the assignment, use and cancellation by the National Bank of the Republic of Kazakhstan of bank identification codes, as well as the assignment and cancellation of codes of banks, branches of non-resident banks of the Republic of Kazakhstan and organizations carrying out certain types banking operations, and codes of branches of banks and organizations carrying out certain types of banking operations, their structure, formation and maintenance of the Directory of banks, branches of non-resident banks of the Republic of Kazakhstan and organizations carrying out certain types of banking operations”, registered in the Register of state registration of regulatory legal acts under No. 21593;

3) the third part shall indicate the code of the authorized bank (its branch) or the territorial branch of the National Bank of the Republic of Kazakhstan (hereinafter - the territorial branch of the National Bank), which is the bank of registration, according to the internal directory of the authorized bank and the National Bank, consisting of four digits;

4) the fourth part shall indicate the serial number of the foreign exchange contract on export or import according to the registration log.

2. The registration log shall be maintained by the authorized bank (its branch) or the territorial branch of the National Bank, which is the registration bank, sequentially from year to year, separately for export or import.

If the registration log is kept on paper, then the log, upon completion, shall be signed by the head of the authorized bank (its branch) or the territorial branch of the National Bank, which is the registration bank, or another person with the appropriate authority, and shall be stored in the archive of the registration bank.

If the registration log is maintained in electronic form, then at the end of the calendar year the log shall be signed with an electronic digital signature of the head of the authorized bank (its branch) or the territorial branch of the National Bank, which is the registration bank, or another person with the appropriate authority.

3. Column 7 shall indicate:

“1” – a foreign exchange contract on export and (or) import, the terms of which provide for the movement of goods across the border of the Republic of Kazakhstan;

“2” – a foreign exchange contract on export and (or) import, the terms of which provide for the performance of works, rendering services;

“4” – a foreign exchange contract on export and (or) import, the terms of which do not provide for the movement of goods across the border of the Republic of Kazakhstan;

"5" – a foreign exchange contract providing for the acquisition or redemption of electronic money.

Appendix 5
to the Rules for the
implementation of export-import
currency control in the
Republic of Kazakhstan

Footnote. Appendix 5 is in the wording of the joint resolution of the Board of the National Bank of the Republic of Kazakhstan dated December 24, 2024 No. 83 and the order of the Minister of Finance of the Republic of Kazakhstan dated December 27, 2024 No. 886 (shall enter into force on January 1, 2025).

Submitted to: the National Bank of the Republic of Kazakhstan

A form designed to collect administrative data free of charge is available on the Internet resource: www.nationalbank.kz

Index of the form intended for collecting administrative data free of charge: XMCO_2

Frequency: daily

Reporting period: for “____” ___________ 20 ___ year

The circle of persons submitting the form intended for collecting administrative data free of charge: an authorized bank that is the registration bank, a territorial branch of the National Bank that is the registration bank

Deadlines for submitting the form intended for collecting administrative data free of charge:

within 3 (three) working days:

1) after the day of assignment of an accounting number, deregistration, receipt of a request from an authorized bank (its branch), which is the new bank of accounting registration, to provide information on the fulfillment of obligations under a foreign exchange contract on export or import, resumption of the movement of money, movement of goods, performance of works, rendering services under a foreign exchange contract on export or import, assigned to separate accounting, resumption of procedures for monitoring the fulfillment of the requirement for repatriation under a foreign exchange contract on export or import with an accounting number;

2) after the day of acceptance of documents confirming the introduction of changes and (or) additions to the foreign exchange contract on export or import with an accounting number.

BIN: _______________________

Collection method: electronically

Business Identification
Number (hereinafter - BIN)
of the authorized bank,
which is the bank of registration,
of the territorial branch of the
National Bank, which is the
bank of registration
_________________________

Details of the accounting number of the foreign exchange contract on export or import		Code of the type of foreign exchange contract on export or import	Information on the exporter or importer
Number	Date		Name or last name, first name, patronymic (if any)	BIN	Individual Identification Number (hereinafter - IIN)	Indicator of exporter or importer	Area code
1	2	3	4	5	6	7	8

continuation of the table

Information on foreign exchange contract on export or import
Export or import indicator	Number	Date	Amount in thousands of units	Currency
9	10	11	12	13

continuation of the table

Information on non-residents		Repatriation period	Removing a foreign exchange contract from the accounting register		Classification of a foreign exchange contract for separate accounting		Notification of completion of the procedure related to the placement of a foreign exchange contract on export or import in a separate register
Name or last name, first name, patronymic (if any)	Country code	Repatriation period	Date	Base	Date	Base
14	15	16	17	18	19	20	21

Name _____________________ Address _________________________
Telephone ________________________________________________________
Email address _____________________________________________________
Contractor ________________________________________________________
Last name, first name and patronymic (if any) Signature, telephone
Manager or person performing his duties
_______________________________________ ________________________
Last name, first name and patronymic (if any) Signature, telephone
Date “____” ______________ 20__

Note: the form shall be completed in accordance with the explanation for completing the form intended for collecting administrative data free of charge “Information on a foreign exchange contract on export or import with an accounting number”.

Appendix
to the form intended for collecting
administrative data free of charge
"Information on a foreign
exchange contract on export or
import with an accounting number"

1. This explanation shall determine the requirements for filling out the form intended for collecting administrative data free of charge, “Information on a foreign exchange contract on export or import with an accounting number” (hereinafter - the Form).

2. The form was developed in accordance with Article 9 of the Law of the Republic of Kazakhstan “On Currency Regulation and Currency Control”.

3. When filling out the Form by an authorized bank, which is the registration bank, or a territorial branch of the National Bank, which is the registration bank, the available data on the foreign exchange contract on export or import with the registration number are used.

4. If there is no information for the reporting period, the Form shall not be submitted.

5. Corrections (changes, additions) to data shall be made within 2 (two) months after the deadline set for submitting the Form.

6. The form shall be submitted in accordance with subparagraph 3) of paragraph 22, paragraphs 33, 34, 55, 56 and 60 of the Rules for the implementation of export-import currency control in the Republic of Kazakhstan and shall be sent under a foreign exchange contract on export or import with an accounting number in the presence of cases:

1) assignment of an accounting number, deregistration, receipt of a request from an authorized bank (its branch), which is the new bank of accounting registration, to provide information on the fulfillment of obligations under a foreign exchange contract on export or import, resumption of the movement of money, movement of goods, performance of works, rendering services under a foreign exchange contract on export or import, assigned to separate accounting, resumption of procedures for monitoring the fulfillment of the requirement for repatriation under a foreign exchange contract on export or import with an accounting number;

2) acceptance of documents confirming the introduction of changes and (or) additions to a foreign exchange contract on export or import with an accounting number.

7. Column 1 shall indicate the accounting number of the foreign exchange contract on export or import.

8. Column 2 shall indicate the date of assignment of the accounting number to the foreign exchange contract on export or import.

9. Column 3 shall indicate:

“1” – a foreign exchange contract on export and (or) import, the terms of which provide for the movement of goods across the border of the Republic of Kazakhstan;

“2” – a foreign exchange contract on export and (or) import, the terms of which provide for the performance of works, rendering services;

“4” – a foreign exchange contract on export and (or) import, the terms of which do not provide for the movement of goods across the border of the Republic of Kazakhstan;

"5" – a foreign exchange contract providing for the acquisition or redemption of electronic money.

10. Column 4 shall indicate the name or last name, first name, patronymic (if any) of the exporter or importer.

11. Column 5 shall indicate the BIN of the exporter or importer.

12. Column 6 shall indicate the IIN of the exporter or importer.

13. Column 7 shall indicate indicator “1” if the exporter or importer is a legal entity (its branch), and indicator “2” if the exporter or importer is an individual entrepreneur.

14. Column 8 shall indicate the first two digits of the region code for the legal address of the exporter or importer in accordance with the national classifier of the Republic of Kazakhstan NK RK 11-2021 “Classifier of administrative-territorial objects”.

15. Column 9 shall indicate the following characteristics:

“1” – if the foreign exchange contract is for export;

“2” – if the foreign exchange contract is for import.

16. Column 10 shall indicate the number (if any) of the foreign exchange contract on export or import.

17. Column 11 shall indicate the date of the foreign exchange contract on export or import.

18. Column 12 shall indicate the amount of the foreign exchange contract on export or import in thousands of units of the contract currency.

19. Column 13 shall indicate the letter designation of the currency in accordance with the national classifier NK RK 07 ISO 4217 “Codes for designation of currencies and funds”.

20. Column 14 shall indicate the name or last name, first name, patronymic (if any) of the foreign buyer or supplier.

21. Column 15 shall indicate the two-letter country code of the foreign buyer or supplier in accordance with the national classifier NK RK ISO 3166-1 "Codes for the representation of names of countries and units of their administrative-territorial subdivisions. Part 1. Country codes."

22. Column 16 shall indicate the repatriation period.

23. Column 17 shall indicate the date of deregistration of the foreign exchange contract for export or import.

24. Column 18 shall indicate the digital code corresponding to the basis for removing a foreign exchange contract for export or import from the accounting register in accordance with paragraph 26 of the Rules for the implementation of export-import currency control in the Republic of Kazakhstan.

25. Column 19 shall indicate the date of classification of the foreign exchange contract on export or import with an accounting number for separate accounting in accordance with paragraph 53 of the Rules for the implementation of export-import currency control in the Republic of Kazakhstan.

26. Column 20 shall indicate the digital code corresponding to the basis for classifying a foreign exchange contract on export or import with an accounting number for separate accounting in accordance with paragraph 52 of the Rules for the implementation of export-import currency control in the Republic of Kazakhstan:

“1” – the presence of a court decision issued against the exporter or importer in the context of proceedings on an administrative offence for failure to comply with the requirement for repatriation and the absence of movement of money, movement of goods, performance of works, rendering services under a foreign exchange contract on export or import, subject to further repatriation control;

“2” – absence of the exporter or importer at the place of his permanent residence or location;

“3” – the presence of a decision to terminate business relations with the exporter or importer, adopted by the authorized bank (its branch), which acted as the registration bank;

“4” – the presence of a court decision that has entered into legal force on the forced liquidation of the authorized bank, which was the registration bank.

27. Column 21 shall indicate the date of completion of the procedure related to keeping a foreign exchange contract on export or import under separate accounting in accordance with paragraph 56 of the Rules for the implementation of export-import currency control in the Republic of Kazakhstan.

28. Columns 2, 11 and 17 shall be filled in by indicating eight digits in the following order: day, month, year.

29. The lines “Name”, “Address”, “Phone”, “E-mail address”, “Manager or person performing his duties” and “Contractor” shall be filled in if the Form is submitted on paper.

	Appendix 6 to the Rules for the implementation of export-import currency control in the Republic of Kazakhstan
	Form

The circle of persons submitting the request: an authorized bank, which is the new bank of registration, a territorial branch of the National Bank, which is the new bank of registration

Submitted to: the National Bank of the Republic of Kazakhstan

Business Identification Number
(hereinafter - BIN) of the
authorized bank, which is the new
bank of registration, territorial
branch of the National Bank,
which is the new bank
of registration
_________________________

Details of the accounting number of the foreign exchange contract on export or import		Information on the exporter or importer
Number	Date	BIN	Individual Identification Number (hereinafter - IIN)	Indicator of exporter or importer
1	2	3	4	5

Appendix to
the request for
information form

1. Column 1 shall indicate the accounting number of the foreign exchange contract on export or import.

2. Column 2 shall indicate the date of assignment of the accounting number to the foreign exchange contract on export or import by indicating eight digits in the following order: day, month, year.

3. Column 3 shall indicate the BIN of the exporter or importer.

4. Column 4 shall indicate the IIN of the exporter or importer.

5. Column 5 shall indicate indicator “1” if the exporter or importer is a legal entity (its branch), or indicator “2” if the exporter or importer is an individual entrepreneur.

Appendix 7
to the Rules for the
implementation of export-import
currency control in the
Republic of Kazakhstan

Submitted to: the National Bank of the Republic of Kazakhstan

The administrative data form is available on the website: www.nationalbank.kz

Index: XMCO_3
Frequency: daily
Reporting period: for “__” __________20__ year
Circle of persons submitting information: authorized bank, which is the registration bank
Submission deadlines in case of fulfillment of obligations:

Form

Business Identification
Number (hereinafter - BIN)
of the authorized bank,
which is the bank
of registration
_________________________

Details of the accounting number of the foreign exchange contract on export or import		Sender
Number	Date	Name or last name, first name, patronymic (if any)	BIN	Individual Identification Number (hereinafter - IIN)	Indicator of exporter or importer	Country code	Area code	Residence code
1	2	3	4	5	6	7	8	9

continuation of the table

continuation of the table

Name ___________________________________________________
Address __________________________________________________________
Telephone ________________________________________________________
Email address _________________________________________
Contractor ____________________________________________________
last name, first name and patronymic (if any) signature,
Manager or person performing his duties
_________________________________________ ______________________
last name, first name and patronymic (if any) signature, telephone
Date “____” ______________ 20__

Appendix
to the form intended
for collecting administrative
data, "Information on the
fulfillment of obligations under
a foreign exchange contract
on export or import with an
accounting number"

1. This explanation shall determine the requirements for filling out the form intended for collecting administrative data “Information on the fulfillment of obligations under a foreign exchange contract on export or import with an accounting number” (hereinafter - the Form).

2. The form was developed in accordance with Article 9 of the Law of the Republic of Kazakhstan “On Currency Regulation and Currency Control”.

3. When filling out the Form, the authorized bank, which is the registration bank, shall use the available data on payments and (or) money transfers, other methods of fulfilling obligations under the foreign exchange contract on export or import with the accounting number.

4. If there is no information for the reporting period, the Form shall not be submitted.

5. Corrections (changes, additions) to data shall be made within 2 (two) months after the deadline set for submitting the Form.

6. Column 1 shall indicate the accounting number of the foreign exchange contract on export or import.

7. Column 2 shall indicate the date of assignment of the accounting number to the foreign exchange contract on export or import.

8. Columns 3 and 10 shall indicate the name or last name, first name, patronymic (if any) of the sender or recipient.

9. Columns 4 and 11 shall indicate the BIN of the sender or recipient.

10. Columns 4, 5, 11 and 12 shall be completed if the sender or recipient is a resident.

11. Columns 5 and 12 shall indicate the IIN of the sender or recipient.

12. Columns 6 and 13 shall indicate the indicator “1” if the sender or recipient is a legal entity (its branch), or the indicator “2” if the sender or recipient is an individual entrepreneur.

13. Columns 7 and 14 shall be filled in using the national classifier NK RK ISO 3166-1 "Codes for the representation of names of countries and units of their administrative-territorial subdivisions. Part 1. Country codes."

14. Columns 8 and 15 (if the sender or recipient is a resident) shall indicate the first two digits of the region code for the legal address of the sender or recipient in accordance with the national classifier of the Republic of Kazakhstan NK RK 11-2021 “Classifier of administrative-territorial objects”.

15. Columns 9 and 16 shall be completed in accordance with the Rules for the application of codes for economic sectors and the purpose of payments, approved by the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated August 31, 2016 No. 203 “On approval of the Rules for the application of codes for economic sectors and the purpose of payments”, registered in the Register of state registration of regulatory legal acts under No. 14365 (hereinafter - the Rules for the application of codes for economic sectors and the purpose of payments).

16. Column 17 shall indicate the date of payment and/or transfer of money or fulfillment of obligations.

17. Column 18 shall indicate the amount of fulfilled obligations in thousands of units.

18. Column 19 shall indicate the letter designation of the currency in accordance with the national classifier NK RK 07 ISO 4217 “Codes for designation of currencies and funds”.

19. Column 20 shall be filled in taking into account the following classifier:

11 – payment and (or) transfer of money under a letter of credit;

12 – payment and (or) transfer of money within the framework of a bank guarantee;

13 – advance payment for export (advance delivery for import);

14 – payment after shipment of goods for export (delivery after payment for goods for import);

15 – offset, assignment of the right of claim against a non-resident to another resident, transfer of the debt of a resident to another person;

16 – receipt of insurance payment upon the occurrence of an insured event under contracts for insurance of the risk of non-fulfillment of obligations by a non-resident;

17 – transfer of a bill of exchange;

18 – transfer of securities;

19 – performance of work, provision of services;

20 – movement of goods within the customs territory of the Eurasian Economic Union;

27 – movement of goods outside the territory of the Republic of Kazakhstan;

28 – acquisition or redemption of electronic money;

29 – other fulfillment of obligations.

20. Column 21 shall be filled in taking into account the following characteristics:

“1” – outgoing (fulfillment of obligations in favor of a non-resident);

“2” – incoming (fulfillment of obligations in favor of the exporter or importer).

21. Column 22 shall be filled in when making a payment and/or transferring funds in accordance with the Rules for the Application of economic sector codes and payment purposes. In other cases, column 22 shall be left blank.

22. Column 23 shall indicate the number of fulfillment of obligations.

23. Columns 2 and 17 shall be filled in by indicating eight digits in the following order: day, month, year.

24. The lines “Name”, “Address”, “Phone”, “E-mail address”, “Manager or person performing his duties” and “Contractor” shall be filled in if the Form is submitted on paper.

	Appendix 8 to the Rules for the implementation of export-import currency control in the Republic of Kazakhstan
	A form designed to collect administrative data

Footnote. Appendix 8 is in the wording of the joint resolution of the Board of the National Bank of the Republic of Kazakhstan dated December 24, 2025 No. 98 and the order of the Minister of Finance of the Republic of Kazakhstan dated December 26, 2025 No. 809 (shall enter into force on January 1, 2026).

Submitted to: the National Bank of the Republic of Kazakhstan

A form designed to collect administrative data free of charge is available on the Internet resource: www.nationalbank.kz

Name of the administrative form: information on applications for the import of goods and payment of indirect taxes under a foreign exchange contract for import with an accounting number

Index of the form intended for collecting administrative data free of charge: XMCO_4

Frequency: daily

Reporting period: for “__” __________20__

The circle of persons submitting the form intended for collecting administrative data free of charge: the state revenue agency

The deadline for submitting the form intended for collecting administrative data free of charge is daily, within 1 (one) working day after the date of receipt of the application for import of goods and payment of indirect taxes under a foreign exchange import contract with an accounting number.

Business Identification Number: _____________________________

Collection method: electronically

Details of the accounting number of the foreign exchange contract for import		Details of the application for import of goods and payment of indirect taxes (hereinafter - the application for import of goods)			Sign - import	Invoice		Commodity nomenclature code for foreign economic activity	Cost of goods	Currency code	Date of acceptance of goods for accounting
						Number	Date
Number	Date	Number	Date	Status		Number	Date
1	2	3	4	5	6	7	8	9	10	11	12

continuation of the table

Details of the currency contract for import from Section 1		Importer's details from section 1		Date of the tax authority's mark on the payment of indirect taxes or exemption from value-added tax and (or) excise taxes	Details of a non-resident from Section 1			Details of the currency contract for import from section 3
Details of the currency contract for import from Section 1		Importer's details from section 1			Name	Identification code (number)	Country code
Number	Date	BIN/ IIN	Name					Number	Date
13	14	15	16	17	18	19	20	21	22

continuation of the table

Details of the buyer, commission agent, attorney, agent from section 3			Details of the seller, principal, trustee, and principal from section 3			Details of a new declaration of import of goods submitted in place of a withdrawn one or in connection with a change in the price of imported goods			Product number in order	Reason for the document creation (application for import of goods and payment of indirect taxes)
Name	Identification code (number)	Country code	Name	Identification code (number)	Country code	Number	Date	Status	Product number in order
23	24	25	26	27	28	29	30	31	32	33

Name ______________________ Address ________________________
Telephone ________________________________________________________
Email address _____________________________________________________
Contractor ________________________________________________________
Last name, first name and patronymic (if any) signature, telephone
Manager or person performing his duties
_________________________________________ ______________________
Last name, first name and patronymic (if any) signature, telephone
Date “____” ______________ 20__

Note: The form shall be completed in accordance with the explanation for completing the form intended for collecting administrative data free of charge “Information on applications for the import of goods and the payment of indirect taxes under a foreign exchange contract on import with an accounting number.”

Appendix
to the form intended for collecting
administrative data free of charge
"Information on applications
for the import of goods and the
payment of indirect taxes
under a foreign exchange contract
on import with an
accounting number"

Explanation on filling out the form intended for collecting administrative data free of charge

Information on applications for the import of goods and the payment of indirect taxes under a foreign exchange contract on imports with an accounting number
(index – XMCO_4, frequency – daily)

Chapter 1. General provisions

1. This explanation shall determine the requirements for filling out the form intended for collecting administrative data free of charge, “Information on applications for the import of goods and the payment of indirect taxes under a foreign exchange contract on import with an accounting number” (hereinafter - the Form).

2. The form was developed in accordance with Article 9 of the Law of the Republic of Kazakhstan “On Currency Regulation and Currency Control”.

3. Column 1 shall indicate the registration number of the foreign exchange contract on import.

4. Column 2 shall indicate the date of assignment of the accounting number to the foreign exchange import contract.

5. Column 3 shall indicate the registration number of the application for import of goods.

6. Column 4 shall indicate the date on which the registration number was assigned to the application for import of goods.

7. Column 5 shall indicate the status of the application for import of goods.

8. Column 6 shall indicate the direction of the goods:

"2" – import.

9. Column 7 shall indicate the invoice number.

10. Column 8 shall indicate the date of the invoice.

11. Column 9 shall indicate the commodity nomenclature code for foreign economic activity in accordance with the customs legislation of the Republic of Kazakhstan.

12. Column 10 shall indicate the cost of the goods based on information from the invoice or transport (accompanying) documents or from another document confirming the purchase or sale of the goods.

13. Column 11 shall indicate the three-digit numeric code of the currency in accordance with the currency classifier provided for in Appendix 23 to the decision of the Customs Union Commission “On classifiers used for filling out customs documents”, approved on September 20, 2010 No. 378 (hereinafter - CUC decision No. 378).

14. Column 12 shall indicate the date of acceptance of the goods for registration by the importer or non-resident.

15. Column 13 shall indicate the number (if any) of the contract from Section 1 of the application for the import of goods.

16. Column 14 shall indicate the date of the contract from Section 1 of the application for the import of goods.

17. Column 15 shall indicate the business identification number (hereinafter - BIN) or individual identification number (hereinafter - IIN) of the importer from Section 1 of the application for import of goods.

18. Column 16 shall indicate the name of the importer from Section 1 of the application for import of goods.

19. Column 17 shall indicate the date of the tax authority’s note on the payment of indirect taxes or exemption from value added tax and/or excise taxes.

20. Columns 18, 19 and 20 indicate, respectively, the name, identification code (number) of the non-resident from Section 1 of the declaration on the import of goods, and the letter code of the non-resident’s country in accordance with the classifier of countries of the world, as provided for in Appendix 22 to Customs Union Decision No. 378.

21. Column 21 shall indicate the number (if any) of the contract from section 3 of the application for the import of goods.

22. Column 22 shall indicate the date of the contract from section 3 of the application for the import of goods.

23. Columns 23, 24 and 25 shall indicate, respectively, the name, identification code (number), letter code of the country of the buyer, commission agent, attorney, agent from section 3 of the declaration on the import of goods.

24. Columns 26, 27 and 28 shall indicate, respectively, the name, identification code (number), letter code of the country of the seller, principal, trustee, principal from section 3 of the declaration on the import of goods.

25. Columns 29, 30 and 31 shall indicate the number, date and status of the new application for import of goods submitted in place of the withdrawn one or in connection with a change in the price of imported goods.

26. Column 32 shall indicate the sequential number of the product.

27. Column 33 shall indicate the reason for the creation of the document (declaration of import of goods and payment of indirect taxes), namely, revocation due to replacement or removal.

28. Columns 2, 4, 8, 12, 14, 17, 22 and 30 shall be filled in by indicating eight digits in the following order: day, month, year.

	Appendix 9 to the Rules for the Implementation of export-import currency control in the Republic of Kazakhstan
	A form designed to collect administrative data

Footnote. Appendix 9 is in the wording of the joint resolution of the Board of the National Bank of the Republic of Kazakhstan dated December 24, 2025 No. 98 and the order of the Minister of Finance of the Republic of Kazakhstan dated December 26, 2025 No. 809 (shall enter into force on January 1, 2026).

Submitted to: the National Bank of the Republic of Kazakhstan

A form designed to collect administrative data free of charge is available on the Internet resource: www.nationalbank.kz

Name of the administrative form: information on electronic invoices under a foreign exchange export contract with an accounting number

Index of the form intended for collecting administrative data free of charge: XMCO_5

Frequency: daily

Reporting period: for “__” __________20__

The circle of persons submitting the form intended for collecting administrative data free of charge: the state revenue agency

The deadline for submitting the form intended for collecting administrative data free of charge is daily, within 1 (one) working day after the day of receipt of electronic invoices under the foreign exchange export contract with the accounting number

Business Identification Number: _____________________________

Collection method: electronically

Details of the accounting number of the foreign exchange export contract		Electronic invoice details						Electronic invoice status
		3. Main		4. Corrected		5. Additional
Number	Date	Registration number	Discharge date	Registration number	Discharge date	Registration number	Discharge date
1	2	3.1	3.2	4.1	4.2	5.1	5.2	6

continuation of the table

continuation of the table

continuation of the table

Details of the contract (contract)				Payment terms under the contract	Delivery terms	A document confirming the delivery of goods, works, services
Contract for the supply of goods, works, services	Without a contract for the supply of goods, works, services	Number	Date	Payment terms under the contract	Delivery terms	Number	Date
21	22	23	24	25	26	27	28

continuation of the table

Data on goods, works, services
Currency code	Exchange rate	Sign of origin of goods, works, services	Item No.	Name of goods, works, services	Name of goods in accordance with the goods declaration or declaration on import of goods and payment of indirect taxes	The cost of goods, works, and services excluding indirect taxes	The cost of goods, works, and services, taking into account indirect taxes
29	30	31	32	33	34	35	36

continuation of the table

Data on goods, works, services
EAEU TN VED code	Unit of measurement	quantity (volume)	price (tariff) per unit of goods, work, or services excluding indirect taxes	No. of the goods declaration, application for import of goods and payment of indirect taxes, accompanying invoice for goods, ST-1 or ST-KZ
37	38	39	40	41

continuation of the table

Data on goods, works, and services of participants in joint activities
BIN/ IIN	BIN of a structural division of a legal entity	Item No.	Sign of origin of goods, works, services	Name of goods, works, services	Name of goods in accordance with the goods declaration or declaration on import of goods and payment of indirect taxes	The cost of goods, works, and services excluding indirect taxes	The cost of goods, works, and services, taking into account indirect taxes
42	43	44	45	46	47	48	49

continuation of the table

Data on goods, works, services
EAEU TN VED code	Unit of measurement	quantity (volume)	price (tariff) per unit of goods, work, or services excluding indirect taxes	No. of the goods declaration, application for import of goods and payment of indirect taxes, accompanying invoice for goods, ST-1 or ST-KZ
50	51	52	53	54

continuation of the table

Details of the authorized representative (operator) of the supplier				Details of the buyer's authorized representative (operator)
BIN	Name of the attorney	Document		BIN	Name of the attorney	Document
BIN	Name of the attorney	Number	Date	BIN	Name of the attorney	Number	Date
55	56	57	58	59	60	61	62

Name ______________________ Address _________________
Telephone ________________________________________________________
Email address _________________________________________
Contractor ____________________________________________________
Last name, first name and patronymic (if any) signature, telephone
Manager or person performing his duties
_________________________________________ ______________________
Last name, first name and patronymic (if any) signature, telephone
Date “____” ______________ 20__

Note: The form shall be filled out in accordance with the explanation for filling out the form intended for collecting administrative data free of charge "Information on electronic invoices under a foreign exchange export contract with an accounting number"

Appendix
to the form intended
for collecting administrative
data free of charge
"Information
on electronic invoices under a foreign exchange
export contract with an accounting number"

1. This explanation shall determine the requirements for filling out the form intended for collecting administrative data free of charge, “Information on electronic invoices under a foreign exchange export contract with an accounting number” (hereinafter - the Form).

2. The form was developed in accordance with Article 9 of the Law of the Republic of Kazakhstan “On Currency Regulation and Currency Control”.

3. Column 1 shall indicate the registration number of the foreign exchange export contract.

4. Column 2 shall indicate the date of assignment of the accounting number to the foreign exchange export contract.

5. Column 3 shall indicate the registration number of the electronic invoice (hereinafter - EI), the date of registration and sending of the EVI to the recipient.

6. Column 4 must be marked when issuing a corrected electronic invoice. This line must be marked if Column 5 "Additional" is not marked.

7. When marking column 6, lines 5.1 and 5.2 must be filled in, where the registration number and date of the cancelled (corrected) electronic invoice are indicated.

8. Column 6 must be marked when issuing an additional electronic invoice. This line must be marked if Column 5 "Corrected" is not marked.

9. In the event of issuing an additional electronic invoice to a corrected electronic invoice, the date of issuance and the registration number of the corrected electronic invoice to which the additional electronic invoice is being issued shall be indicated in columns 5.1 and 5.2.

10. Column 6 shall indicate the status of the electronic invoice:

1) “Not viewed” – an electronic invoice issued in accordance with the requirements established by the Tax Code of the Republic of Kazakhstan (hereinafter - the Tax Code), certified by an electronic digital signature, with an assigned unique registration number, but not viewed by the recipient of goods, works, services;

2) “Delivered” – an electronic invoice issued in accordance with the requirements established by the Tax Code, certified by an electronic digital signature, with an assigned unique registration number, viewed by the recipient of goods, works, services;

3) “Cancelled” – an electronic invoice cancelled by the supplier of goods, works, or services, with the mandatory issuance of a corrected electronic invoice;

4) “Revoked” – an electronic invoice revoked by the supplier of goods, works, or services;

5) “Draft” – a partially completed, edited document that has not been sent to the recipient of goods, works, or services;

6) “Imported” – an electronic invoice uploaded to the electronic invoice information system from the taxpayer’s accounting systems, which has been checked for compliance with the requirements of the Tax Code, but has not been sent to the recipient of goods, works, or services;

7) “Erroneous” – an electronic invoice that has not been checked for compliance with the requirements of the Rules and has not been sent to the recipient of goods, works, or services;

8) “Rejected” – an electronic invoice rejected by the recipient of goods, works, or services.

11. Column 7 shall indicate the business identification number (hereinafter - BIN) or individual identification number (hereinafter - IIN) of the supplier of goods, works, or services.

12. Column 8 shall indicate the BIN of the structural division of the legal entity that supplies goods, works, and services.

13. Column 9, when issuing a corrected or additional electronic invoice, shall indicate the BIN of the legal entity reorganized by means of accession, merger, or division.

14. Column 10 shall indicate the name of the supplier of goods, works, services issuing the electronic invoice:

1) in relation to individual entrepreneurs or persons engaged in private practice who are suppliers of goods, works, services - the last name, first name, patronymic (if any) and (or) name of the taxpayer indicated in the certificate of registration for value added tax;

2) with respect to legal entities (structural divisions of a legal entity) that are suppliers of goods, works, and services – the name indicated in the certificate of state registration (re-registration) of the legal entity (certificate of accounting registration (re-registration) of the structural division of the legal entity). In this case, in the part indicating the organizational and legal form, it is possible to use an abbreviation in accordance with customs, including business practices.

15. Column 11 shall reflect the share of participation in the joint activity as a percentage. This line shall be completed if "F" is marked in Column 12 "Supplier category."

16. Column 12 shall indicate the supplier category:

"E" - a party to the production sharing contract;

“F” – a participant in a joint activity contract;

“G” – carries out the export of goods under the customs procedure for the export of goods, carries out the export of goods from the territory of the Republic of Kazakhstan to the territory of a member state of the Eurasian Economic Union;

“N” – is a taxpayer providing international transportation services;

"I" - the principal.

17. Column 13 shall reflect the number of participants in the production sharing contract (contract) or subsoil use contract approved by the President of the Republic of Kazakhstan and (or) participants in the joint activity contract.

18. Columns 14 and 15 shall indicate the IIN or BIN of the recipient of goods, works, or services, or the BIN of the structural division of the legal entity receiving the goods, works, or services (this line is subject to completion). If "F" is indicated in line 19 "Recipient category," this line shall be optional.

19. Column 16, when issuing a corrected or additional electronic invoice, shall indicate the BIN of the legal entity reorganized by means of accession, merger, or division.

20. Column 17 shall indicate the name of the recipient of goods, works, and services.

21. Column 18 shall reflect the share of participation in the joint activity as a percentage. This line shall be completed if "D" is marked in Column 19 "Recipient category."

22. Column 19 shall indicate the letter code of the country according to the classifier of countries of the world, as provided for in Appendix 22 to the Decision of the Customs Union Commission “On classifiers used for filling out customs documents”, approved on September 20, 2010 No. 378 (hereinafter - CCU decision No. 378).

This line must be filled in when selling goods for export or in connection with the transfer (movement) of goods outside the territory of the Republic of Kazakhstan within one legal entity; in other cases, “KZ” shall be automatically filled in.

23. Column 20 shall indicate the recipient’s category:

“D” – if the recipient is a party to a joint activity contract;

“F” – if the recipient is a non-resident not registered for tax purposes in the Republic of Kazakhstan, or a structural subdivision of the supplier to whose address the goods are exported to the territory of a member state of the Eurasian Economic Union in connection with their transfer within the same legal entity;

“G” – if the recipient is a party to a production sharing contract; a supplier under a contract for the supply of goods to a taxpayer who is a party to a production sharing contract;

"H" - if the recipient is the principal;

“I” – if the recipient is an individual to whom the goods were sold with the mandatory provision of a cash register receipt or with the use of equipment (device) intended for making payments using payment cards;

“J” – if the recipient of goods, works, services is an individual.

24. Columns 21 and 22 shall indicate the number of the contract for the supply of goods, works, services and the date of its conclusion.

If column 22 is filled in, then columns 23 and 24 shall not be subject to be filled in.

24. Column 25 shall indicate the terms of payment according to the contract for the supply of goods, works, and services.

25. Column 26 shall indicate a three-digit letter code in capital letters, in Latin script, in accordance with the classifier of delivery terms provided for in Appendix 13 to Customs Union Decision No. 378 for international transactions in accordance with customs, including business customs (Incoterms).

26. Columns 27 and 28 shall indicate the number and date of the document confirming the delivery of goods, works, and services.

27. Column 29 shall indicate the currency code in accordance with the currency classifier provided for in Appendix 23 to Decision of the Customs Union Commission No. 378.

28. Column 30 shall indicate the official exchange rate established on the last working day preceding the date of the turnover for the sale of goods, works, and services.

29. Column 31 shall be completed taking into account the following characteristics of the origin of goods, works, and services:

“1” – in the case of the sale of goods included in the List, as well as goods, the code of the Commodity Nomenclature of Foreign Economic Activity of the Eurasian Economic Union (hereinafter - the EAEU CN FEA and the name of which are included in the List, imported into the territory of the Republic of Kazakhstan from the territory of the member states of the Eurasian Economic Union;

“2” – in the case of the sale of goods not included in the List, as well as goods whose EAEU CN FEA code and name are not included in the List, imported into the territory of the Republic of Kazakhstan from the member states of the Eurasian Economic Union;

“3” – in the case of sale of goods, the EAEU CN FEA code and name of which are included in the List, produced in the territory of the Republic of Kazakhstan;

“4” – in the case of sale of goods, the EAEU CN FEA code and name of which are not included in the List, produced in the territory of the Republic of Kazakhstan;

“5” – in case of sale of goods that do not fall under the criteria “1”, “2”, “3”, “4”;

“6” – in case of performance of works, rendering services.

For the purposes of completing column 31:

1) goods included in the List shall mean goods imported into the territory of the Republic of Kazakhstan from the territories of states that are not members of the Eurasian Economic Union, to which reduced rates of customs duties may be applied, as well as the amounts of such rates;

2) goods, the EAEU CN FEA code and name of which are included in the List, shall mean the goods imported into the territory of the Republic of Kazakhstan from the territories of the member states of the Eurasian Economic Union, as well as goods produced in the territory of the Republic of Kazakhstan, the EAEU TN VED code and name of which are included in the List.

30. Column 32 shall indicate the serial number of the line for each item of goods, work, or service.

31. Column 33 shall indicate the name of the goods sold, works performed, services rendered, corresponding to the name of the goods, works, services used by the taxpayer in its accounting systems.

This line must be filled in for goods, works, services related to features “3”, “4”, “5”, “6” in column 31 “Significance of origin of goods, works, services”.

32. Column 34 shall indicate the name of the goods reflected in column 30 of the main (additional) sheet of the declaration of goods when imported from the territory of states that are not member states of the Eurasian Economic Union, or in column 2 of the declaration of import of goods and payment of indirect taxes when imported from the territory of a member state of the Eurasian Economic Union.

This line must be filled in for goods related to characteristics “1”, “2” in column 31 “Significance of origin of goods, works, services”.

33. Column 35 shall indicate the cost of the total quantity (volume) of goods shipped (supplied) under electronic invoice, works performed, services rendered, excluding value added tax (hereinafter - VAT) and excise tax.

34. Column 36 shall indicate the cost of the total quantity of goods shipped (delivered) by electronic invoice, works performed, services rendered, taking into account VAT and excise tax.

35. Column 37 shall indicate the EAEU CN FEA code.

36. Column 38 shall indicate the unit of measurement of goods, work, or service.

37. Column 39 shall indicate the quantity (volume) of goods sold.

38. Column 40 shall indicate the price (tariff) of the goods, work performed, or service rendered per unit of measurement under the contract (contract) excluding VAT and excise tax.

39. Column 41 shall indicate the number of the goods declaration, the application for import of goods, the accompanying invoice for goods, and the certificate for goods ST-1 or ST-KZ.

40. Columns 42 through 54 shall be completed for each participant in the joint activity contract, and/or participant in the production sharing contract, and/or supplier under the contract for the supply of goods to a taxpayer that is a party to the production sharing contract, depending on their share of participation determined in the joint activity contract, and/or in the production sharing contract, and/or in the contract for the supply of goods to a taxpayer that is a party to the production sharing contract.

41. Columns 55 and 56 shall indicate the BIN and name of the legal entity that is the supplier’s agent (operator) under the agency contract, including for activities carried out within the framework of the production sharing contract.

42. Columns 57 and 58 shall indicate the number and date of the agency contract, production sharing contract, or other document defining the agent (operator), whose BIN is indicated in column 55.

43. Columns 59 and 60 shall indicate the BIN and name of the legal entity that is the buyer’s agent (operator) under the agency contract, including for activities carried out within the framework of the production sharing contract.

44. Columns 61 and 62 shall indicate the number and date of the agency contract, production sharing contract, or other document defining the agent (operator), whose BIN is indicated in column 59.

Appendix 10
to the Rules for the Implementation of
export-import
currency control
in the Republic of Kazakhstan

Submitted to: the National Bank of the Republic of Kazakhstan
The administrative data form shall be posted on the Internet resource: www.nationalbank.kz

Index: XMCO_6
Frequency: monthly
Reporting period: for _____ month of ____ year
Circle of persons submitting information: authorized bank
Submission deadline: no later than the 15th (fifteenth) day (inclusive) of the month following the reporting period

Form

Business Identification
Number (hereinafter - BIN)
of the authorized bank
_________________________

Information on the exporter or importer
Name or last name, first name, patronymic (if any)	BIN	Individual Identification Number (hereinafter - IIN)	Indicator of exporter or importer	Address	Area code
1	2	3	4	5	6

continuation of the table

Information about payments and/or money transfers
Export or import indicator	Sign - outgoing, incoming	Sum	Note
7	8	9	10

Name _____________________
Address ___________________________
Telephone ________________________________________________________
Email address _________________________________________
Contractor ____________________________________________________
Last name, first name and patronymic (if any) Signature, telephone
Manager or person performing his duties
_______________________________________ ________________________
Last name, first name and patronymic (if any) Signature, telephone
Date “____” ______________ 20__

Appendix
to the form intended for collecting
administrative data, “Information
on payments and (or) money
transfers made for export or import
in an amount exceeding
100,000 (one hundred thousand)
United States dollars
in equivalent”

1. This explanation shall determine the requirements for filling out the form intended for collecting administrative data “Information on payments and (or) money transfers made for export or import in an amount exceeding 100,000 (one hundred thousand) United States dollars (hereinafter - the US) in equivalent” (hereinafter - the Form).

2. The form was developed in accordance with Article 9 of the Law of the Republic of Kazakhstan “On Currency Regulation and Currency Control”.

3. When filling out the Form, the authorized bank shall use available information on payments and (or) money transfers under a foreign exchange contract on export or import concluded in the amount of 10,000 (ten thousand) to 50,000 (fifty thousand) US dollars (inclusive) in equivalent.

4. If there is no information for the reporting period, the Form shall be submitted with zero values.

5. Corrections (changes, additions) to data shall be made within 2 (two) months after the deadline set for submitting the Form.

6. Column 1 shall indicate the name or last name, first name, patronymic (if any) of the exporter or importer.

7. Column 2 shall indicate the BIN of the exporter or importer.

8. Column 3 shall indicate the IIN of the exporter or importer.

9. Column 4 shall indicate indicator “1” if the exporter or importer is a legal entity (its branch), or indicator “2” if the exporter or importer is an individual entrepreneur.

10. Column 5 shall indicate the legal address of the exporter or importer.

11. Column 6 shall indicate the first two digits of the region code for the legal address of the exporter or importer in accordance with the national classifier of the Republic of Kazakhstan NK RK 11-2021 “Classifier of administrative-territorial objects”.

12. The following characteristics shall be indicated in column 7:

“1” – if the foreign exchange contract is for export;

“2” – if the foreign exchange contract is for import.

13. Column 8 shall be filled in taking into account the following characteristics:

“1” – for outgoing payment (payment and (or) transfer of money in favor of a non-resident);

“2” – for incoming payment (payment and/or money transfer in favor of the exporter or importer).

14. Column 9 shall indicate the total amount of payments and/or money transfers made in US dollars equivalent.

15. The lines “Name”, “Address”, “Phone”, “E-mail address”, “Manager or person performing his duties” and “Contractor” shall be filled in if the Form is submitted on paper.

Appendix 11
to the Rules for the
Implementation of export-import
currency control in the
Republic of Kazakhstan

Submitted to: an authorized bank (its branch), which is the bank of registration or a territorial branch of the National Bank of the Republic of Kazakhstan, which is the bank of registration.
The administrative data form shall be posted on the official Internet resource: www.nationalbank.kz

Index: XMCO_7
Frequency: monthly
Reporting period: for __________month of ____ year
Circle of persons submitting information: exporter or importer with an account in a foreign bank through which payments and (or) money transfers are made under a foreign exchange contract for export or import
Submission deadline: before the 20th (twentieth) day (inclusive) of the month following the reporting period

Form

Details of the exporter or importer					Information on a foreign bank account
Name or last name, first name, patronymic (if any)	Business Identification Number (hereinafter -BIN)	Individual Identification Number (hereinafter - IIN)	Indicator of exporter or importer	Name		Country code	Number	Currency
1	2	3	4	5		6	7	8

continuation of the table

Details of the accounting number of the foreign exchange contract on export or import		Details of a foreign exchange contract on export or import		Fulfilment of obligations by an exporter or importer in favor of a non-resident
Number	Date	Number	Date	Date	Code of the method of fulfilling obligations	Amount in thousands of units
9	10	11	12	13	14	15

continuation of the table

Fulfilment of obligations by a non-resident in favor of an exporter or importer			Note
Date	Code of the method of fulfilling obligations	Amount in thousands of units	Note
16	17	18	19

Name ______________________________________________________
Address __________________________________________________________
Telephone ________________________________________________________
Email address _____________________________________________________
Contractor _______________________________________________________
Last name, first name and patronymic (if any) signature, telephone
Manager or person performing his duties
_______________________________________ _________________________
Last name, first name and patronymic (if any) signature, telephone
Date “____” ______________ 20__
Place of seal (except for private business entities)

Appendix
to the form intended
for collecting administrative
data "Information
on the fulfillment of obligations
under foreign exchange contracts
on export or import through
an account in a foreign bank"

1. This explanation shall determine the requirements for filling out the form intended for collecting administrative data “Information on the fulfillment of obligations under foreign exchange contracts on export or import through an account in a foreign bank” (hereinafter - the Form).

2. The form was developed in accordance with Article 9 of the Law of the Republic of Kazakhstan “On Currency Regulation and Currency Control”.

3. The form shall be submitted by an exporter or importer who has an account in a foreign bank through which payments and/or money transfers are made under a foreign exchange contract on export or import.

4. If there is no information for the reporting period, the Form shall be submitted with zero values.

5. Corrections (changes, additions) to data shall be made within 2 (two) months after the deadline set for submitting the Form.

6. Column 1 shall indicate the name or last name, first name, patronymic (if any) of the exporter or importer.

7. Column 2 shall indicate the BIN of the exporter or importer.

8. Column 3 shall indicate the IIN of the exporter or importer.

9. Column 4 shall indicate indicator “1” if the exporter or importer is a legal entity (its branch), or indicator “2” if the exporter or importer is an individual entrepreneur.

10. Column 5 shall indicate the name of the foreign bank in which the exporter or importer has opened an account.

11. Column 6 shall indicate the two-letter code of the country of location of the foreign bank in which the account is opened, in accordance with the national classifier of the Tax Code of the Republic of Kazakhstan ISO 3166-1 “Codes for the representation of names of countries and units of their administrative-territorial subdivisions. Part 1. Country codes.”

12. Column 7 shall indicate the account number in the foreign bank.

13. Column 8 shall indicate the letter designation of the currency of the account opened in a foreign bank, in accordance with the national classifier NK RK 07 ISO 4217 “Codes for designation of currencies and funds”.

14. Column 9 shall indicate the account number of the foreign exchange contract on export or import.

15. Column 10 shall indicate the date of assignment of the accounting number to the foreign exchange contract on export or import.

16. Column 11 shall indicate the number (if any) of the foreign exchange contract on export and import.

17. Column 12 shall indicate the date of the foreign exchange contract on export and import.

19. Columns 13 and 16 shall indicate the date of fulfillment of obligations.

20. Columns 14 and 17 shall indicate the codes for the method of fulfilling obligations:

11 – payment and (or) transfer of money under a letter of credit;

12 – payment and (or) transfer of money within the framework of a bank guarantee;

13 – advance payment for export (advance delivery for import);

14 – payment after shipment of goods for export (delivery after payment for goods for import);

15 – offset, assignment of the right of claim against a non-resident to another resident, transfer of the debt of a resident to another person;

16 – receipt of insurance payment upon the occurrence of an insured event under contracts for insurance of the risk of non-fulfillment of obligations by a non-resident;

17 – transfer of a bill of exchange;

18 – transfer of securities;

19 – performance of work, provision of services;

20 – movement of goods within the customs territory of the Eurasian Economic Union;

27 – movement of goods outside the territory of the Republic of Kazakhstan;

28 – acquisition or redemption of electronic money;

29 – other fulfillment of obligations.

19. Columns 15 and 18 shall indicate the amount in thousands of units of the contract currency.

21. If necessary, a certificate containing other additional information and explanations shall be attached to the report.

22. The lines “Name”, “Address”, “Telephone”, “E-mail address”, “Manager or person performing his duties” and “Contractor” shall be filled in if the Form is submitted on paper.

Appendix 12
to the Rules for the
implementation of export-import
currency control in the
Republic of Kazakhstan

Footnote. Appendix 12 is in the wording of the joint resolution of the Board of the National Bank of the Republic of Kazakhstan dated December 24, 2024 No. 83 and the order of the Minister of Finance of the Republic of Kazakhstan dated December 27, 2024 No. 886 (shall enter into force on January 1, 2025).

Submitted to: the National Bank of the Republic of Kazakhstan

A form designed to collect administrative data free of charge is available on the Internet resource: www.nationalbank.kz

Index of the form intended for collecting administrative data free of charge: XMCO_8

Frequency: monthly

Reporting period: for ________ month of _____ year

The deadline for submitting the form intended for collecting administrative data free of charge is no later than the 15th day (inclusive) of the month following the reporting month (the month of expiry of the repatriation period).

BIN: _______________________

Collection method: electronically

Business Identification
Number (hereinafter - BIN)
of the authorized bank,
which is the bank of
registration, of the territorial
branch of the National Bank,
which is the bank
of registration
___________________________

No.	Name of information on the bank control personal card	Line code	Information on the bank control personal card
1.	Reason for sending the bank control personal card:	10
2.	Information on the exporter or importer:	20
3.	Name or last name, first name, patronymic (if any)	21
4.	Business Identification Number (hereinafter - BIN)	22
5.	Individual Identification Number (hereinafter - IIN)	23
6.	Indicator of exporter or importer	24
7.	Address	25
8.	Area code	26
9.	Details of the accounting number of the foreign exchange contract on export or import:	30
10.	Number	31
11.	Date	32
12.	BIN of the authorized bank:	40
13.	Information on the foreign exchange contract on export or import:	50
14.	Export or import indicator	51
15.	Number	52
16.	Date	53
17.	Amount in thousands of units	54
18.	Currency of a foreign exchange contract on export or import	55
19.	Information on non-residents:	60
20.	Name or last name, first name, patronymic (if any)	61
21.	Country	62
22.	Repatriation period:	70
23.	Information on the amount of unfulfilled obligations of a non-resident under a foreign exchange contract on export or import within the repatriation period to the exporter or importer:	80
24.	In the currency of the foreign exchange contract on export or import	81
25.	In United States Dollars (hereinafter - US Dollars)	82
26.	Note:	90

Name _____________________ Address __________________________
Telephone ________________________________________________________
Email address _____________________________________________________
Contractor _______________________________________________________
Last name, first name and patronymic (if any) Signature, telephone
Manager or person performing his duties
_______________________________________ ________________________
Last name, first name and patronymic (if any) Signature, telephone
Date “____” ______________ 20__

Note: the form is completed in accordance with the explanation for completing the form intended for collecting administrative data free of charge, “Banking control personal card”.

Appendix
to the form intended
for collecting administrative
data free of charge"
Banking control personal card"

1. This explanation shall determine the requirements for filling out the form intended for collecting administrative data free of charge, the “Banking control personal card” (hereinafter - the Form).

2. The form was developed in accordance with Article 9 of the Law of the Republic of Kazakhstan “On Currency Regulation and Currency Control”.

3. The form shall be sent monthly by the authorized bank, which is the registration bank, or the territorial branch of the National Bank, which is the registration bank, no later than the 15th day (inclusive) of the month following the reporting month (the month of expiration of the repatriation period).

4. When filling out the Form, the authorized bank, which is the bank of registration, the territorial branch of the National Bank, which is the bank of registration, shall use the available information on the availability of:

1) unfulfilled obligations by a non-resident under a foreign exchange contract on export or import to an exporter or importer within the repatriation period in an amount exceeding, as of the last day of the reporting month (the month of expiration of the repatriation period), 50,000 (fifty thousand) US dollars in equivalent;

2) violation by the exporter or importer of the deadline for applying for the assignment of an accounting number to a foreign exchange contract on export or import;

3) violation by the exporter or importer of the deadline for providing information and (or) documents confirming the occurrence of circumstances affecting the terms and conditions for the fulfillment of obligations by the parties under a foreign exchange contract on export or import, as provided for in paragraph 17 of the Rules.

5. If there is no information for the reporting period, the Form shall not be submitted.

6. Corrections (changes, additions) to data shall be made within 2 (two) months after the deadline set for submitting the Form.

7. The bank control personal card number consists of two parts separated by a slash:

1) the first part shall indicate the BIN of the authorized bank, which is the registration bank;

2) the second part shall indicate the bank control personal card number, which is unique to the authorized bank (including its branches).

8. Line with code 10 shall indicate:

“1” – failure of a non-resident to fulfill obligations under a foreign exchange contract for export or import to an exporter or importer within the repatriation deadlines for an amount exceeding, as of the last day of the reporting month, 50,000 (fifty thousand) US dollars in equivalent;

“2” – violation by the exporter or importer of the deadline for applying for the assignment of an accounting number to a foreign exchange contract for export or import.

“3” – violation by the exporter or importer of the deadline for providing information and (or) documents confirming the occurrence of circumstances affecting the terms and conditions for the fulfillment of obligations by the parties under a foreign exchange contract for export or import, as stipulated in paragraph 17 of the Rules.

9. Line with code 22 shall indicate the BIN of the exporter or importer.

10. Line with code 23 shall indicate the IIN of the exporter or importer.

11. Line with code 24 shall indicate the indicator “1” if the exporter or importer is a legal entity (its branch), or the indicator “2” if the exporter or importer is an individual entrepreneur.

12. Line with code 26 shall indicate the first two digits of the region code for the legal address of the exporter or importer in accordance with the national classifier of the Republic of Kazakhstan NK RK 11-2021 “Classifier of administrative-territorial objects”.

13. Line with code 31 shall indicate the accounting number of the foreign exchange contract on export or import.

14. Line 32 shall indicate the date of assignment of the accounting number to the foreign exchange contract on export or import.

15. Line with code 40 shall indicate the BIN of the authorized bank, which is the registration bank, of the territorial branch of the National Bank, which is the registration bank.

16. The following features shall be indicated in line with code 51:

“1” – if the foreign exchange contract is for export;

“2” – if the foreign exchange contract is for import.

17. Line with code 52 shall indicate the number (if any) of the foreign exchange contract on export or import.

18. Line with code 53 shall indicate the date of the foreign exchange contract on export or import.

19. Line with code 55 shall indicate the letter designation of the currency according to the national classifier NK RK 07 ISO 4217 “Codes for designation of currencies and funds”.

20. Line with code 62 shall be filled in using the national classifier NK RK ISO 3166-1 "Codes for the representation of names of countries and units of their administrative-territorial subdivisions. Part 1. Country codes."

21. Line with code 70 shall indicate the repatriation period.

22. Lines 81 and 82 shall be filled in thousands of currency units.

23. Line with code 90 the authorized bank or territorial branch of the National Bank shall indicate any other additional information.

24. If the bank control personal card was sent to the National Bank in previous reporting periods, and in the reporting period there is also a basis for sending it, the authorized bank or territorial branch of the National Bank shall send the bank control personal card indicating the number under which the bank control personal card was sent for the first time without filling in lines with codes 20-70, except in cases where the information in the specified lines has been changed.

25. Lines with codes 32, 53 shall be filled in by indicating eight digits in the following order: day, month, year.

26. The lines “Name”, “Address”, “Phone”, “E-mail address”, “Manager or person performing his duties” and “Contractor” shall be filled in if the Form is submitted on paper.

Appendix 13
to the Rules for the Implementation of
export-import
currency control
in the Republic of Kazakhstan

Submitted to: the National Bank of the Republic of Kazakhstan
The administrative data form shall be posted on the Internet resource: www.nationalbank.kz

Index: XMCO_9
Frequency: monthly
Reporting period: for __________month ____ year
Persons submitting information: state revenue agency
Submission deadline: monthly, by the 20th (twentieth) day (inclusive) of the month following the reporting period

Form

No.	Name of information	Line code	Information
1	Basis for conducting currency control procedures	10
1.1.	Receipt of a banking control personal card	11
1.2.	Independent identification of violation of repatriation requirements	12
2	Result of currency control procedures:	20
2.1.	The case has not been opened.	21
2.2.	The case was initiated under Article 251 of the Code of the Republic of Kazakhstan on Administrative Offenses (hereinafter - the Code of Administrative Offenses) and sent to court.	22
2.2.1	Court decision	221
2.3.	The case was initiated under Article 244 of the Code of Administrative Offences (parts 1 or 2)	23
	Decision of the state revenue authority	231
2.4.	The case was initiated under Article 244 of the Code of Administrative Offences (parts 3 or 4)	24
	Decision of the state revenue authority	241
3	Note:	30

Name ______________________________________________________
Address __________________________________________________________
Telephone ________________________________________________________
Email address _____________________________________________________
Contractor _______________________________________________________
Last name, first name and patronymic (if any) signature, telephone
Manager or person performing his duties
_______________________________________ ________________________
Last name, first name and patronymic (if any) signature, telephone
Date “___” ______________ 20__

Appendix
to the form intended
for collecting administrative
data, "Information
on the results of currency
control"

1. This explanation shall determine the requirements for filling out the form “Information on the results of currency control” (hereinafter - the Form).

2. The form was developed in accordance with Article 9 of the Law of the Republic of Kazakhstan “On Currency Regulation and Currency Control”.

3. The form shall be sent monthly by the state revenue authority, no later than the 20th (twentieth) day (inclusive) of the month following the reporting month.

4. If there is no information for the reporting period, the Form shall not be submitted.

5. Section 1 shall specify the basis for conducting currency control (1.1. or 1.2.). If the territorial division of the state revenue agency reviews the personal card of a bank control agency, the card details shall be provided. In the event of independent detection of a violation or a request for repatriation, the circumstances under which the violation was discovered shall be specified.

6. In the lines of section 2, information on the results of the review of the bank control personal card by the territorial division of the state revenue authority shall be filled in.

7. Section 3 shall contain any other additional information.

Appendix 14
to the Rules for the
Implementation of export-import
currency control in the
Republic of Kazakhstan

Submitted to: the National Bank of the Republic of Kazakhstan
The administrative data form shall be posted on the Internet resource: www.nationalbank.kz

Index: EICC_1
Frequency: daily
Reporting period: for “___” __________ 20 ___ of the year
Circle of persons submitting information: authorized bank, which is the registration bank, territorial branch of the National Bank, which is the registration bank
Submission deadline:
within 3 (three) working days:

1) after the day of assignment of an accounting number, deregistration, receipt of a request from an authorized bank (its branch), which is the new bank of accounting registration, to provide information on the fulfillment of obligations under a foreign exchange contract on export or import, resumption of the movement of money, movement of goods, performance of work, provision of services under a foreign exchange contract on export or import, assigned to separate accounting, resumption of procedures for monitoring the fulfillment of the requirement for repatriation under a foreign exchange contract on export or import with an accounting number;

2) after the day of acceptance of documents confirming the introduction of changes and (or) additions to the foreign exchange contract on export or import with an accounting number.

Form

Business Identification
Number (hereinafter - BIN)
of the authorized bank,
which is the bank
of registration,
of the territorial branch
of the National Bank,
which is the bank
of registration
________________________

Details of the accounting number of the foreign exchange contract on export or import		Code of the type of foreign exchange contract on export or import	Information on the exporter or importer
Number	Date		Name or last name, first name, patronymic (if any)	BIN	Individual Identification Number (hereinafter - IIN)	Indicator of exporter or importer	Area code
1	2	3	4	5	6	7	8

continuation of the table

Information on foreign exchange contract on export or import
Export or import indicator	Number	Date	Amount in thousands of units	Currency
9	10	11	12	13

continuation of the table

Information on non-residents		Repatriation period	Removing a foreign exchange contract from the accounting register		Classification of a foreign exchange contract for separate accounting
Name or last name, first name, patronymic (if any)	Country code	Repatriation period	Date	Basis	Date	Basis
14	15	16	17	18	19	20

Name ___________________________________________________
Address __________________________________________________________
Telephone ________________________________________________________
Email address _________________________________________
Contractor ____________________________________________________
Last name, first name and patronymic (if any) signature, telephone
Manager or person performing his duties
_______________________________________ ________________________
Last name, first name and patronymic (if any) signature, telephone
Date “____” ______________ 20__

Appendix
to the form intended
for collecting administrative
data, "Information on a foreign
exchange contract for export or
import with an accounting number"

1. This explanation shall determine the requirements for filling out the form intended for collecting administrative data “Information on a foreign exchange contract on export or import with an accounting number” (hereinafter - the Form).

2. The form was developed in accordance with Article 9 of the Law of the Republic of Kazakhstan “On Currency Regulation and Currency Control”.

4. If there is no information for the reporting period, the Form shall not be submitted.

5. Corrections (changes, additions) to data shall be made within 2 (two) months after the deadline set for submitting the Form.

Name or last name, first name, patronymic
(if any)

Indicator of exporter or importer

Country code

Residence code

6. The form shall be submitted in accordance with subparagraph 3) of paragraph 22, paragraphs 33, 34, 55, 56, 57 and 60 of the Rules for the implementation of export-import currency control in the Republic of Kazakhstan and shall be sent under a foreign exchange contract on export or import with an accounting number in the presence of cases: