Insurance to secure a customs obligation is used when the customs authority accepts the contract as a way of securing payment of duties and taxes. Unlike a general overview of the methods of security, this article explains in detail the documents, the registration of the contract and the steps to take when the customs authority makes a demand.

Important: the old civil liability insurance wording below is retained as a historical version of the product. In 2026, the contract must comply with Article 102 of the Code "On Customs Regulation" and the approved standard form.
Contents
  1. Parties to the contract
  2. Documents required to conclude the contract
  3. Registration of the security
  4. Insured event
  5. Insurance payment procedure
  6. When the customs authority may refuse to accept the contract

Civil liability insurance to customs authorities
Insured event:

An insured event is a breach that results in a demand by the Customs Authority of the Republic of Kazakhstan on the Policyholder to pay the customs payments due, in full or in part, to the extent of the unperformed obligation.

Documents to be provided by the Policyholder:
  • a document proving the identity of the Insured and the taxpayer registration number;
  • other necessary documents at the Insurer's request.
The insurance payment is not made in the following cases:
  • intentional acts of the Policyholder aimed at causing the insured event or contributing to its occurrence, except for acts committed in a state of necessary defense and extreme necessity;
  • acts of the Policyholder that are recognized, in the manner established by legislative acts, as intentional crimes or administrative offenses causally connected with the insured event;
  • receipt by the Policyholder of appropriate compensation for property loss from the person at fault for causing the loss;
  • in other cases provided for by the contract.
Benefits of the program:
  • compensation by the Insurer of losses caused to the customs authorities;
  • prompt settlement of losses.

List of documents required to conclude an insurance contract:

1) a copy of the certificate of state registration;
2) a license (or other document) granting the right to carry out professional activity;
3) a qualification certificate of customs clearance specialists;
4) a copy of the standard contract for the provision of services (works) with the represented personUnder Article 338 of the Customs Code of the Republic of Kazakhstan (CC RK), security for the payment of customs payments and taxes is applied:
  1. when operating as a customs carrier under Article 63 of the CC RK;
  2. when transporting goods and vehicles under the internal customs transit procedure under Article 74 of the CC RK;
  3. for temporary storage of goods under Articles 91, 94–95 of the CC RK;
  4. for processing of goods outside the customs territory under Article 174 of the CC RK;
  5. for re-export of excisable goods under Article 210 of the CC RK;
  6. for transit of goods under Chapter 27 of the CC RK;
  7. for conditional release of goods subject to customs payments and taxes, using price information available to the customs authorities, under Article 321 of the CC RK;
  8. when the deadlines for payment of customs duties are changed under Article 332 of the CC RK;
  9. when the deadlines for filing a cargo customs declaration are extended under Article 380 of the CC RK;
  10. for periodic declaration of goods under Article 388 of the CC RK;
  11. for release of goods under Articles 392–393 of the CC RK.
With the introduction into the Customs Code of the Republic of Kazakhstan (Article 339) of a new type of security for the payment of customs payments and taxes — the insurance contract — participants in foreign economic activity gained a real opportunity to save TIME and MONEY.

Security for the payment of customs payments and taxes is provided by the payer or a third party before the release of goods placed under customs procedures, or before the start of activity as a customs carrier.

The advantage of concluding an insurance contract over other types of security lies in simplified formalities and in not having to divert and freeze significant funds, since the insurance premium paid is substantially lower than the required amount of customs security.

In addition, when an insurance contract is used, after the goods have been placed under a different customs procedure there is no need to make additional efforts to recover the deposit given to the customs authority, to withdraw a bank guarantee or to lift restrictions on pledged property.

By concluding a contract of civil liability insurance to customs authorities, you obtain qualified insurance protection of your property interests connected with civil liability to the customs authorities for compliance with the conditions and requirements established by the Customs Code of the Republic of Kazakhstan.

The sum insured is set by agreement of the parties and may not be less than the amounts of customs payments and taxes payable under the Customs Code of the Republic of Kazakhstan:

The insurance payment is made to the customs authority in the amount of the losses actually incurred and supported by documents (non-payment of customs payments).

The amount of actual damage is determined by the insurer on the basis of a claim issued by the customs authorities or a court decision.

Insurance rate: from 0.3% to 2%.

Parties to the contract

  • Policyholder — the payer or another person who secures the customs obligation.
  • Insurer — a licensed insurance organization included in the special register.
  • Beneficiary — the authorized customs authority.
  • Customs representative — may assist with the clearance but does not replace the parties to the contract.

Documents required to conclude the contract

The exact list is determined by the insurer taking the risk into account, but the following are usually requested:

  1. constituent documents and information on state registration;
  2. BIN, bank details and the signatory's authority;
  3. a declaration or information on the planned customs operation;
  4. a description of the goods, the HS code (CN FEA), value and quantity;
  5. the route, the procedure and the deadline for performing the obligation;
  6. a calculation of duties, taxes, penalties and interest;
  7. financial statements and the history of performance of obligations;
  8. transportation and supply contracts and other supporting documents;
  9. security for recourse claims, if required.

The old requirement of only a copy of the registration certificate is not sufficient for a proper assessment. The insurer must understand the amount and term of the obligation, the characteristics of the goods and the payer's financial capacity.

Registration of the security

The payer submits to the customs authority an application in the prescribed form and the insurance contract. The authority registers the security or refuses to accept it. Under Article 102, the decision is made no later than three working days from the date the application is registered.

Before the goods are released, make sure that the contract has not merely been signed but has been accepted by the customs authority. Having an insurance policy without registration may not be treated as compliance with the security requirement.

Insured event

An insured event is the fact of non-performance or improper performance, within the established period, of the obligation to pay customs duties and taxes. The basis for payment is a proper demand from the customs authority and documents confirming the amount.

The wording must comply with the standard contract. The parties may not arbitrarily narrow the obligation in such a way that the contract ceases to meet the requirements of the Code.

Insurance payment procedure

  1. The customs authority records the non-performance of the obligation.
  2. A demand and the required documents are sent to the insurer.
  3. The insurer checks the contract, the registration and the amount of the demand.
  4. Payment is made within the sum insured.
  5. After the payment, the insurer may acquire rights of recourse against the policyholder in the established manner.

The policyholder must provide information on time and must not obstruct the inspection. A dispute between the insurer and the client must not deprive the customs authority of protection if the terms of the standard contract and the law are met.

When the customs authority may refuse to accept the contract

  • the insurer is not in the register;
  • the contract does not match the standard form;
  • the sum insured is lower than the required security;
  • the insurer's regulatory limit has been exceeded;
  • the insurer has an unfulfilled demand from the customs authority;
  • the application or documents contain errors;
  • the law excludes this method for the operation.

Exclusions and refusal of payment

The historical text lists intentional acts and other grounds for refusal. However, for a contract that serves as security for a public obligation, the standard form is decisive. Exclusions must not contradict the mandatory terms or deprive the customs authority of the protection provided by law.

Commercial disputes, inaccurate information and recourse against the policyholder are analyzed separately. Before signing, the legal department should compare the policy with the Code and the standard contract.

How to reduce the risk of a demand

  • check the classification of the goods and the customs value;
  • monitor the deadlines for transit and for completing the procedure;
  • appoint a person responsible for the available balance of the security;
  • keep an electronic archive of declarations and certificates;
  • report changes in the route and the goods in good time;
  • carry out an internal check before release;
  • do not use the limit once it has been exhausted.

Mandatory licensing

Services in compulsory types of insurance are provided only by insurance companies that hold the relevant license. For a customs contract to be accepted, the insurer must additionally be included in the special register. A broker and an agent do not assume the obligation to pay in place of the company.

How this material differs from the general article

Article No. 194 explains all the methods of security and the general procedure for choosing among them. Here the emphasis is on the practical set of documents, registration of the contract, the insured event and payment. Together they give a full picture without duplicating each other's aims.

Brief conclusion

Liability insurance to customs authorities works only if it corresponds exactly to the Code and the standard form. Check the insurer's register entry, the adequacy of the sum and the registration of the security before the operation is carried out, and keep the documents until the obligation has been fully discharged.