Kazakhstan [private export after NBK refusal] → United Kingdom · Retail investment-gold sale by a dealer (HVD rules for cash)

Identify the customer and report purchases/sales of precious metals of 50,000,000 KZT or more (cash or non-cash) to the AFM; jewellery threshold 5,000,000 KZT; pawnshops 3,000,000 KZT

من

Individual entrepreneur or company trading precious metals domestically

يُصدر

Report to the AFM on an operation subject to financial monitoring

• Law 191-IV, art. 4

Extract gold ore within the licensed plot under a mining licence

من

Holder of a mining licence for solid minerals (industrial gold miner)

يتطلب

Mining licence for solid minerals

الشكل

Ore (in situ / run-of-mine) → Concentrate / black sand

[unconfirmed] The held Subsoil Code text is the FAOLEX consolidation (Russian), older than the text in force; amendments made since then are not checked, because the official Adilet text is a wall.

• Code of the Republic of Kazakhstan on subsoil and subsoil use (articles in refs), Subsoil Code art. 202

  “По лицензии на добычу твердых полезных ископаемых ее обладатель имеет исключительное право пользоваться участком недр в целях проведения следующих операций”

• Code of the Republic of Kazakhstan on subsoil and subsoil use (articles in refs), art. 202(1)

  “добыча твердых полезных ископаемых (извлечение)”

Process on site (gravity, leaching, smelting) into doré, cathode metal or zinc precipitate; the mining licence covers use of the subsoil space for mining and mine-processing production, and mining includes leaching and the collection, storage, crushing and sorting of the extracted minerals on the mining plot

من

Holder of a mining licence for solid minerals (industrial gold miner)

الشكل

Concentrate / black sand → Doré bar - unstamped

Technology is industry practice. [unconfirmed] The held Subsoil Code text is the FAOLEX consolidation (Russian), older than the text in force; amendments made since then are not checked, because the official Adilet text is a wall.

• Code of the Republic of Kazakhstan on subsoil and subsoil use (articles in refs), Subsoil Code art. 202

  “По лицензии на добычу твердых полезных ископаемых ее обладатель имеет исключительное право пользоваться участком недр в целях проведения следующих операций”

• Code of the Republic of Kazakhstan on subsoil and subsoil use (articles in refs), art. 202(2)

  “использование пространства недр в целях проведения горных работ, размещения горнодобывающего и (или) горно-перерабатывающего производств”

• Code of the Republic of Kazakhstan on subsoil and subsoil use (articles in refs), art. 202, definition of mining

  “химическому и бактериальному выщелачиванию”

Contract with a producer on the authorised body's list for refining (tolling) or sale; mined gold and raw materials must go to Kazakh producers for processing/refining (nuggets not subject to refining excepted)

من

Holder of a mining licence for solid minerals (industrial gold miner)

يُصدر

Refining (tolling) or purchase agreement with a listed Kazakh refiner

• Law 444-V 'On precious metals and precious stones', art. 8(1)

Record the transfer of ownership (or pledge) of raw materials before refining under the authorised body's rules on recording such transactions

من

Holder of a mining licence for solid minerals (industrial gold miner)

يُصدر

Record of a transaction transferring ownership of (or pledging) mineral raw materials before refining

Only art. 4(10-1) delegating the rules was read; how and by whom the record is made is not confirmed.

• Law 444-V 'On precious metals and precious stones', art. 4(10-1)

Move doré under secure escort from the mine to the refinery

من

Secure carrier (cash-in-transit / valuables logistics)

Weigh, sample and assay the incoming doré; agree the outturn

من

Subject of production of precious metals on the authorised body's list (refinery)

Refine to 99.99% gold (standard 12 kg bars, 100 g-1 kg bars or granules); LBMA Good Delivery-listed refiners stamp bars of international standard

من

Subject of production of precious metals on the authorised body's list (refinery)

يُصدر

Refiner's quality certificate / bar list for refined gold (999.9)

الشكل

Doré bar - unstamped → 999.9 kilobar

• Law 444-V 'On precious metals and precious stones', art. 8(1)

Sign the foreign-trade contract with a specification (full assortment, quantity, mass) and issue the invoice or value-confirmation document with the precious-metal content calculation

من

Exporter of precious metals or raw materials (notified entity holding a per-contract export licence)

يُصدر

Foreign-trade contract with specification (submitted for licence and state control act); Invoice or value-confirmation document

• Order of the Minister of Industry and Construction No. 375 of 29.10.2024, para. 18

Obtain the document confirming the NBK's refusal to exercise the priority right on the refined gold

من

Exporter of precious metals or raw materials (notified entity holding a per-contract export licence)

يتطلب

Document confirming NBK refusal to exercise the priority right on refined gold

يُصدر

Document confirming NBK refusal to exercise the priority right on refined gold

• Order of the Minister of Industry and Construction No. 375 of 29.10.2024, para. 19

Obtain a laboratory document on precious-metal content from an accredited testing laboratory

من

Exporter of precious metals or raw materials (notified entity holding a per-contract export licence)

يُصدر

Accredited testing laboratory document on precious-metal content

• Order of the Minister of Industry and Construction No. 375 of 29.10.2024, para. 18

Obtain an export licence for the foreign-trade contract from the authorised body

من

Exporter of precious metals or raw materials (notified entity holding a per-contract export licence)

يتطلب

Notification of start/cessation of activity with precious metals (import/export); Foreign-trade contract with specification (submitted for licence and state control act)

يُصدر

Export licence for precious metals / raw materials (per foreign-trade contract)

Issuing procedure and EAEU basis (EEC Decision 30) not read.

• Order of the Minister of Industry and Construction No. 375 of 29.10.2024, paras 17-18

Assign a registration number to the currency contract where it meets the NBK monitoring criteria

من

Kazakh commercial bank servicing the currency contract

يُصدر

Registration (accounting) number of a currency contract

Threshold is set in NBK rules, not read.

• Law 167-VI, arts 13-14

Apply through the e-government portal for the act of state control, presenting the whole batch and the licence, contract, specification, invoice, content calculation, notification, ownership documents and laboratory document

من

Exporter of precious metals or raw materials (notified entity holding a per-contract export licence)

يتطلب

Export licence for precious metals / raw materials (per foreign-trade contract); Foreign-trade contract with specification (submitted for licence and state control act); Invoice or value-confirmation document; Accredited testing laboratory document on precious-metal content; Notification of start/cessation of activity with precious metals (import/export); Document confirming NBK refusal to exercise the priority right on refined gold

• Order of the Minister of Industry and Construction No. 375 of 29.10.2024, paras 9, 18, 19, 21

Carry out control testing of samples when the content documents do not match the contract or technical documentation

من

National Bank of Kazakhstan (state buyer, priority right)

يُصدر

NBK control test result on samples (Cash Operations and Valuables Storage Centre)

• Law 444-V 'On precious metals and precious stones', art. 7(1)

Issue the act of state control for the shipment (content, source, market valuation, compliance with contract); refuse if documents incomplete or price below metal value

من

Authorised body for precious metals (Ministry of Industry and Construction)

يُصدر

Act of state control of precious metals, issued per shipment

• Order of the Minister of Industry and Construction No. 375 of 29.10.2024, para. 10

Obtain a certificate of origin if the buyer or destination requires it

من

Exporter of precious metals or raw materials (notified entity holding a per-contract export licence)

يُصدر

Certificate of origin (general form) for exported goods

Not researched; included because hand-off checks may ask for it.

Lodge the export goods declaration with the state control act and export licence; customs releases the goods

من

Exporter of precious metals or raw materials (notified entity holding a per-contract export licence)

يتطلب

Act of state control of precious metals, issued per shipment; Export licence for precious metals / raw materials (per foreign-trade contract)

يُصدر

EAEU goods declaration for export (ДТ)

• Order of the Minister of Industry and Construction No. 375 of 29.10.2024, para. 17

Ship the bars to the foreign buyer

من

Secure carrier (cash-in-transit / valuables logistics)

يتطلب

EAEU goods declaration for export (ДТ)

يُصدر

Air waybill for export shipment

Order 375 governs release; carriage arrangements are industry practice.

Apply customer due diligence to the foreign seller before buying (identity, beneficial owner, purpose, risk assessment, sanctions/PEP screening)

من

Bullion dealer / trader (importer of record, usually an LBMA member)

يُصدر

Supplier KYC pack received by the UK buyer; MLR customer due diligence file

[unconfirmed] Whether a non-bank wholesale bullion trader paid by wire is within the MLR at all (e.g. as a financial institution under reg 10) - consolidated MLR not held. [not-read] Reg 27 quoted via WebFetch; MLR not held.

• Money Laundering Regulations 2017, reg 27

Establish that the gold is not Russian-origin gold exported from Russia on or after 21 Jul 2022, not relevant processed gold incorporating such gold, and not Russian gold jewellery exported on or after 29 Oct 2022; check where the goods were originally consigned or exported from; if Russian origin is possible, apply to DBT's Import Sanctions Team for a licence or contact it; declare document code 9022 (not subject to / exempt from sanctions) or 9011 (licence) on CDS and keep the evidence to produce on demand

من

Bullion dealer / trader (importer of record, usually an LBMA member)

يتطلب

Export customs declaration accepted by the dispatching country's customs

يُصدر

Importer's Russia-sanctions origin evidence file

[inferred] The guidance and tariff do not list specific evidence documents; the required kinds are this module's inference.

• Russia (Sanctions) (EU Exit) Regulations 2019 as amended by SI 2022/850 and SI 2022/1110, regs 46Z11, 46Z16B, 46Z16C

Fly the bars into the UK as valuable cargo (typically Heathrow) under an air waybill

من

Secure valuables carrier

يُصدر

Air waybill, inbound valuables consignment

UK valuables-cargo handling not researched in this pass.

Submit a full import declaration on CDS (procedure code, commodity code 7108 12 00 00 for unwrought gold, DUCR, consignor/consignee, value, licences; EORI); declare sanctions document code 9022 or 9011; claim the investment-gold VAT exemption with additional code VATE where the bars are 995+ of a weight accepted by the bullion markets

من

Customs agent / declarant using CDS software

يتطلب

EORI number of importer/exporter; Importer's Russia-sanctions origin evidence file; Air waybill, inbound valuables consignment; Air waybill; Commercial invoice; Bar list (serials, weights, fineness)

يُصدر

CDS full import declaration

[conflict] gb.div-cpc-chief - VAT Notice 701/21 s.8.1 still gives CHIEF CPC 40 00 073; the tariff (28 Sep 2026) shows the exemption as additional code VATE. [not-read] The CDS procedure code and DE 1/10-1/11 entries for investment gold not read (UK Trade Tariff Vol. 3 listed in gb-fetch.tsv).

Account for import VAT: exempt for investment gold (additional code VATE); 20% standard rate (code 03020) on non-investment gold (dore, grain, scrap, sub-995 bars, non-qualifying coins); customs duty 0.00% (third-country rate on 7108 12, S.I. 2020/1430)

من

Bullion dealer / trader (importer of record, usually an LBMA member)

يتطلب

CDS full import declaration

• VAT Act 1994 Sch 9 Group 15; VAT Notice 701/21, Notice s8.1, s10.7

Clear the goods (CDS message when cleared), or ask for supporting documents for a customs check; for 7108 the Russia/Belarus measures read "Import allowed after control"; HMRC enforces trade sanctions at the border

من

HMRC (customs and VAT authority)

يتطلب

CDS full import declaration

يُصدر

CDS clearance notification (goods released)

Register with HMRC as a high value dealer before accepting or making any cash payment of GBP 10,000 or more (single or linked); pay annual fee

من

Retail bullion dealer accepting cash (high value dealer)

يُصدر

HMRC MLR registration as high value dealer

[conflict] gb.div-hvd-guidance-lag. Registration requirement ("must not accept or make a high value cash payment until you have registered") from the HMRC page; the MLR registration regulation not read.

• MLR 2017 as amended by SI 2026/621, reg 14 (definition)

Apply CDD to any occasional cash transaction of GBP 10,000 or more

من

Retail bullion dealer accepting cash (high value dealer)

يتطلب

HMRC MLR registration as high value dealer

يُصدر

MLR customer due diligence file

[not-read] Reg 27(3) quoted via WebFetch; amount confirmed by SI 2026/621 reg 14(c) (held).

• MLR 2017, reg 27(3)

Sell investment gold VAT-exempt to the retail customer: identity evidence (one List 1 and one List 2 document), invoice and records where the thresholds are met

من

Retail bullion dealer accepting cash (high value dealer)

يتطلب

MLR customer due diligence file

يُصدر

Investment gold invoice (VAT tertiary legislation s.3 / VAT Regs reg 31A); Investment gold customer records and identity evidence

• VAT Notice 701/21; VAT Regs 1995 reg 31A, Notice s7.1

Repatriate the proceeds to a Kazakh bank account within the term of the currency contract; the bank monitors the contract

من

Exporter of precious metals or raw materials (notified entity holding a per-contract export licence)

يُصدر

Receipt of export proceeds on the exporter's Kazakh bank account

Threshold and exact deadline rules are in NBK export-import currency control rules (not read). No mandatory sale of FX proceeds found in the law.

• Law 167-VI, art. 9