The Order of the Deputy Prime Minister - Minister of Finance of the Republic of Kazakhstan dated June 09, 2023 No. 632 "On determining the list of leasing items to which the Customs Procedure for temporary import and temporary export of goods established by the Customs legislation of the Eurasian Economic Union and (or) the Republic of Kazakhstan is applied" (hereinafter – the Order) was developed in accordance with paragraph 218 The list of legal acts the adoption of which is necessary in order to implement the Constitutional Law of the Republic of Kazakhstan dated March 16, 2023 "On Amendments and additions to some Constitutional Laws of the Republic of Kazakhstan on administrative reform of the Republic of Kazakhstan" and the Law of the Republic of Kazakhstan dated March 16, 2023 "On Amendments and additions to some Legislative acts of the Republic of Kazakhstan on administrative reform of the Republic of Kazakhstan", approved by the draft decree of the Prime Minister of the Republic of Kazakhstan PI-94742 dated 29.03.23.

According to the proposed revision to the Law of the Republic of Kazakhstan dated July 5, 2000 "On Financial Leasing", paragraph 2 of Article 25 should be stated in the following wording:

"2. The list of leasing items to which the customs procedure for temporary import and temporary export of goods is applied, established by the customs legislation of the Eurasian Economic Union and (or) the Republic of Kazakhstan, it is determined by the authorized body in the field of customs affairs." 

In this connection, the Ministry of Finance of the Republic of Kazakhstan was instructed to develop a draft order "On determining the list of leasing items to which the customs procedure for temporary import and temporary export of goods established by the customs legislation of the Eurasian Economic Union and (or) the Republic of Kazakhstan is applied", providing for the Decree of the Government of the Republic of Kazakhstan on invalidation of the Decree of the Government of the Republic of Kazakhstan dated August 21, 2001 Year "On approval of the list of leasing items to which the customs regime of temporary import of goods and vehicles applies" No. 1092.

The draft order was posted on the Internet portal of open regulatory legal acts on April 17, 2023 https://legalacts.egov.kz/arm/admin/viewcard?id=14497481. Also, the Order of the Deputy Prime Minister - Minister of Finance of the Republic of Kazakhstan dated June 09, 2023 No. 632 of posting on the Unified platform of Internet resources of state bodies of the Republic of Kazakhstan on June 29, 2023.