One of the main tasks of state revenue authorities is to monitor compliance by participants in foreign economic activities with prohibitions and restrictions established by members of the Eurasian Economic Union within their competence.

According to Article 3 paragraphs. 55 of the Code of the Republic of Kazakhstan “On customs regulation in the Republic of Kazakhstan” (hereinafter referred to as the Code of the Republic of Kazakhstan), prohibitions and restrictions mean non-tariff regulation measures applied to goods transported across the customs border of the Eurasian Economic Union, including those introduced unilaterally in accordance with the Treaty on the Union, technical regulation measures, sanitary, veterinary-sanitary and quarantine phytosanitary measures, control measures for specific goods, including measures regarding military products, and radiation requirements established in accordance with the Treaty on the Union and (or) the legislation of the Republic Kazakhstan.

Article 8 of the Code of the Republic of Kazakhstan, compliance with prohibitions and restrictions, provides for the following:

1. Goods are moved across the customs border of the Eurasian Economic Union and (or) placed under customs procedures in compliance with prohibitions and restrictions.

2. Compliance with non-tariff regulation measures, including those introduced unilaterally, and technical regulation measures is confirmed in cases and in the manner determined by the Commission or the legislation of the Republic of Kazakhstan in accordance with the Treaty on the Union, and export control measures, including measures regarding products military purposes - in cases and procedures established in accordance with the legislation of the Republic of Kazakhstan, by submitting documents and (or) information confirming compliance with such measures.

The procedure for information interaction between the authorized body in the field of technical regulation and the authorized body for the exchange of information on documents confirming the compliance of imported goods with the requirements established by the technical regulations of the Eurasian Economic Union, as well as the legislation of the Republic of Kazakhstan in the field of technical regulation, as well as information from such documents, for the purposes of confirmation of compliance with technical regulation measures is determined by a joint act.

3. Compliance with sanitary, veterinary-sanitary and quarantine phytosanitary measures, and radiation requirements is confirmed by the results of sanitary-epidemiological, veterinary, quarantine phytosanitary, radiation control (supervision) in the manner established by the Treaty on the Union and acts of the Commission adopted in accordance with it, and (or) in the manner established by the legislation of the Republic of Kazakhstan.

4. Peculiarities of import into the customs territory of the Eurasian Economic Union and (or) export from the customs territory of the Eurasian Economic Union by individuals of goods included in the unified list of goods provided for in the Treaty on the Union, to which non-tariff regulation measures are applied in trade with states that are not members of the Eurasian Economic Union economic union, as goods for personal use are determined by the Commission.

5. If the acts establishing prohibitions and restrictions do not define cases and (or) the procedure for confirming their compliance, compliance with such prohibitions and restrictions is confirmed when moving goods across the customs border of the Eurasian Economic Union, as well as when placing goods under the customs release procedure for domestic consumption or export customs procedure.

Also, Article 32 of the Code of the Republic of Kazakhstan provides for compliance with prohibitions and restrictions when moving goods across the customs border of the Eurasian Economic Union.

Goods arriving in the customs territory of the Eurasian Economic Union, which, in accordance with established prohibitions and restrictions, are not subject to import into the customs territory of the Eurasian Economic Union, must be immediately exported from the customs territory of the Eurasian Economic Union without unloading them from a vehicle of international transportation, with the exception of their reloading to another vehicle of international transportation for the purpose of such export, unless otherwise established by international treaties of the Republic of Kazakhstan, customs legislation of the Eurasian Economic Union and (or) the Republic of Kazakhstan.