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Legal Framework

Legal Framework

Activity of the SEZ in Kazakhstan is regulated by the following regulatory acts:

  • The presidential decree of the Republic of Kazakhstan of November 29, 2011 N. 187 «About creation of special economic zone «Khorgos - Eastern Gate»
  • Resolution of the Government of the Republic of Kazakhstan, May 13, 2009 N. 703 «On approving the list of own-produced goods (works, services) for activities consistent with the objectives of creation of Special Economic Zones»
  • Law of the Republic of Kazakhstan, July 21, 2011 N. 469-IV «Special Economic Zones in the Republic of Kazakhstan" - the main law regulating the activity of SEZ.
  • Agreement on the Special Economic Zones in the customs territory of the Customs Union (CU) and the customs procedure of free customs zone (Saint Petersburg, June 18, 2010) - in the part of the customs control on the territory of SEZ.
  • Tax Code, December 10, 2008 No. 99 IV - in the part of the taxation of SEZ members.
  • Customs Code of the Republic of Kazakhstan, June 30, 2010 No. 296-IV - in the part of the customs regulation in the territory of SEZ.
  • Land Code, June 20, 2003 No. 442-II - in the part of the order of granting land rights.