The customs procedure of destruction is regulated by Article 329 of the Code «On Customs Regulation in the Republic of Kazakhstan».

The customs procedure of destruction is a customs procedure applied to foreign goods, according to which such goods are destroyed without payment of import customs duties, taxes, special, anti-dumping, countervailing duties, subject to the conditions of placing goods under such a customs procedure.

The destruction of goods is understood as bringing goods into a state in which they are partially or completely destroyed or lose their consumer and (or) other properties and cannot be restored to their original state in an economically advantageous way.

The customs procedure of destruction does not apply to the following goods:

1) cultural, archaeological, historical values;

2) animals and plants belonging to species protected in accordance with the legislation of the Republic of Kazakhstan and (or) international agreements of the Republic of Kazakhstan, their parts and derivatives, except in cases where their destruction is required in order to curb epidemics, epizootics and the spread of quarantine facilities;

3) goods accepted by the customs authorities as collateral before the termination of the pledge relationship;

4) seized goods or goods that have been seized, including those that are material evidence, in accordance with the laws of the Republic of Kazakhstan.

The Commission has the right to determine the list of other goods in respect of which the customs procedure of destruction is not applied.

The customs procedure of destruction does not apply if the destruction of goods:

1) may cause harm to the environment or pose a danger to human life and health;

2) produced by consuming goods in accordance with their usual purpose;

3) may entail expenses for the state bodies of the Republic of Kazakhstan.

Additionally, the Ministry of Finance of the Republic of Kazakhstan has developed the order of the Deputy Prime Minister - Minister of Finance of the Republic of Kazakhstan № 774 on 07/19/2023 «On approval of the Rules for recognizing waste generated as a result of the destruction of goods unsuitable for their further commercial use».