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黄金

哈萨克斯坦

核查于 2026-09-22 · 版本 r1 · 已审核

以研究形式发布的公开法律与官方指引，不构成法律、税务或金融建议。

研究内容本身以英文撰写。标题和标签已翻译，调查结果和引文未翻译。

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工业采矿来源地央行买家

Industrial gold origin whose central bank buys most domestic output. Miners hold Subsoil Code licences (mining licence up to 25 years; artisanal licences for citizens only). Law 444-V (2016) requires mined gold and raw materials (doré, cathode, zinc precipitate, concentrates) to be refined by Kazakh producers on the authorised body's list; raw material may be exported only with refusals from all listed producers and a feasibility conclusion. The NBK has the state's priority right to buy refined gold (art. 9): half-yearly forecasts and limits, market price less transport and LBMA quality adjustments, VAT 0% (Tax Code 2025 art. 472). Refined gold may be exported only with proof of NBK refusal, an export licence and a per-shipment act of state control (Order 375, in force Dec 2024). MET on gold rose from 7.5% flat to a 7.5-11% price-banded scale from 1 Jan 2026; VAT rose to 16%. Since 2025 the NBK sterilises gold purchases by selling dollars ('mirroring'). AML reporting threshold for precious metals is 50m KZT.

本页的可信程度

  • 法律原文 46
  • 官方指引 2
  • 标准 1
  • 二手资料 7
  • 行业惯例 5
  • 未经核实 6
  • 未记录可信度等级 9
  • 研究备注 24
  • 无法访问 9
  • 未记录 14
  • 文本 1
  • 未说明 22

监管机构

  • Agency for Financial Monitoring (AFM)

    Financial intelligence unit receiving threshold and suspicious-operation reports under Law 191-IV

    未记录可信度等级
    未记录来源

  • State Revenue Committee, Ministry of Finance

    Customs clearance (EAEU Customs Code) and tax administration (MET, VAT)

    未记录可信度等级
    未记录来源

  • LBMA

    Good Delivery List (Tau-Ken Altyn and Kazzinc listed); private standard, not Kazakh law

    未记录可信度等级未记录

  • Local executive body of the oblast (akimat)

    Receives applications for and issues artisanal (старательство) licences under the Subsoil Code

    未记录可信度等级
    未记录来源

  • Ministry of Industry and Construction (authorised body for precious metals)

    Law 444-V authorised body: rules on import/export, list of precious-metal producers, notifications, state control acts per shipment, conclusions on economic feasibility of extraction, export licences (Order 375)

    未记录可信度等级无法访问未记录

  • National Bank of the Republic of Kazakhstan (NBK)

    Exercises the state's priority right to buy refined gold; sets the procedure; control testing of samples; currency control and registration of currency contracts

    未记录可信度等级未记录无法访问

  • Authorised body in the field of solid minerals

    Regulates and supervises operations for exploration and mining of solid minerals other than uranium (Subsoil Code, authorised body article). It is not the body that grants exploration or mining licences: that is the competent authority.

    未记录可信度等级
    未记录来源

  • Competent authority for subsoil use (компетентный орган)

    Central executive body designated by the Government; grants and terminates subsoil-use rights for exploration and mining of solid minerals, and monitors licence conditions (Subsoil Code, competent authority article)

    未记录可信度等级
    未记录来源

法律

  • Law 444-V 'On precious metals and precious stones'

    Refining obligation (art. 8), NBK priority right (art. 9), import/export notification and control testing (art. 7). Amended 2021 (62-VII), 2024 (71-VIII, 115-VIII) and reportedly to 12.07.2026.

    引用
    Law of the Republic of Kazakhstan No. 444-V of 14 January 2016
    类型
    法案
    生效日期
    2016-02-06
    法律原文未记录无法访问

    研究备注: In-force date and 2026 amendment date from the prg.kz summarising fetch.

  • Law 191-IV 'On countering the legalisation (laundering) of proceeds of crime and financing of terrorism'

    Dealers in precious metals are subjects of financial monitoring; threshold 50m KZT for purchase/sale of precious metals.

    引用
    Law No. 191-IV of 28 August 2009
    类型
    法案
    法律原文无法访问

  • EEC Board Decision No. 30 of 21.04.2015 'On non-tariff regulation measures' (export licensing of precious metals, section 2.10)

    EAEU-level basis for export licences on gold to third countries.

    类型
    条约
    未经核实

    研究备注: Not opened in this pass; Order 375 requires an export licence but the alta.ru extract did not cite the EEC decision. Included by analogy with the Russian module.

    未记录来源

  • NBK Rules for exercising the state's priority right to purchase refined gold to replenish assets in precious metals

    Operational procedure for the priority right (art. 5(2) Law 444-V).

    引用
    NBK resolution registered as V1600013617 (2016)
    类型
    条例
    未经核实无法访问

    研究备注: Text not obtained (adilet JavaScript-only, mirrors 404/500). Existence known from search result title only; current edition unknown.

  • Rules for import from non-EAEU countries and export to them of precious metals and raw materials containing precious metals

    Export licence, state control act per shipment, NBK refusal for refined gold, refiners' refusals and feasibility conclusions for raw materials.

    引用
    Order of the Minister of Industry and Construction No. 375 of 29.10.2024 (reg. V2400035297)
    类型
    条例
    生效日期
    2024-12-13
    法律原文无法访问未记录

    研究备注: In-force date: zakon.kz says 13 Dec 2024, the alta.ru summary says 14 Dec 2024.

  • Code 'On subsoil and subsoil use'

    Exploration, mining and artisanal licences for solid minerals and precious metals.

    引用
    Code of the Republic of Kazakhstan «О недрах и недропользовании» (number and date in refs)
    类型
    法案
    法律原文

    研究备注: [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.

  • Tax Code of 25 December 2017 No. 120-VI (previous code)

    MET on gold 7.5% flat until end-2025.

    类型
    法案
    废止日期
    2026-01-01
    二手资料未记录

  • Tax Code 'On taxes and other obligatory payments to the budget'

    MET on gold, the VAT standard rate, and VAT «по нулевой ставке» on exports and on sales of refined gold to the NBK (articles in refs).

    引用
    Tax Code of the Republic of Kazakhstan «О налогах и других обязательных платежах в бюджет» (number and date in refs)
    类型
    法案
    生效日期
    2026-01-01
    法律原文无法访问

  • Law 167-VI 'On currency regulation and currency control'

    Repatriation of export proceeds; registration numbers for currency contracts.

    引用
    Law No. 167-VI of 2 July 2018
    类型
    法案
    法律原文无法访问

哈萨克斯坦涉及黄金的法律

来自法律库：标注了该商品的法律及其来源。它们不是研究结论；以上各部分才是。

法律库暂时无法访问。研究页面可以正常使用；请稍后再试。

程序

Artisanal (placer) mining to a Kazakh producer

适用情形: Kazakhstan is the origin (artisanal placer gold)

渠道: artisanal

  1. 加工

    Deliver the gold to a listed precious-metal producer for processing/refining (general refining obligation)

    执行方
    Artisanal miner (holder of an artisanal licence; Kazakh citizens only)
    对方
    Subject of production of precious metals on the authorised body's list (refinery)
    法律原文未记录

    法律依据: Law 444-V 'On precious metals and precious stones', art. 8(1)

    研究备注: The Subsoil Code articles read do not say to whom artisanal gold is sold; the general art. 8(1) obligation is applied. Practical channel not researched.

Domestic trade in precious metals by dealers

适用情形: Gold is traded inside Kazakhstan (dealers, jewellery)

  1. 尽职调查

    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

    执行方
    Individual entrepreneur or company trading precious metals domestically
    出具
    Report to the AFM on an operation subject to financial monitoring
    法律原文无法访问

    法律依据: Law 191-IV, art. 4

Repatriation of export proceeds

适用情形: After an export of gold or raw materials

  1. 付款

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

    执行方
    Exporter of precious metals or raw materials (notified entity holding a per-contract export licence)
    对方
    Kazakh commercial bank servicing the currency contract
    所需
    EAEU goods declaration for export (ДТ)
    出具
    Receipt of export proceeds on the exporter's Kazakh bank account
    法律原文无法访问

    法律依据: Law 167-VI, art. 9

    研究备注: 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.

Export of doré, concentrate or other raw materials containing precious metals

适用情形: Kazakhstan is the origin and unrefined material leaves the country

渠道: raw-material export (exception)

  1. 许可

    Obtain refusals to process/refine from every producer on the authorised body's list, or the authorised body's confirmation that such refusals exist

    执行方
    Exporter of precious metals or raw materials (notified entity holding a per-contract export licence)
    出具
    Refusals of all listed precious-metal producers to process/refine the raw material (or authorised-body confirmation)
    法律原文未记录无法访问

    法律依据: Law 444-V 'On precious metals and precious stones', art. 8(2)

  2. 许可

    Issue the conclusion on the possibility and economic feasibility of industrial extraction of precious metals in Kazakhstan; export is allowed only if extraction is not feasible (a separate conclusion is needed for processing abroad)

    执行方
    Authorised body for precious metals (Ministry of Industry and Construction)
    对方
    Exporter of precious metals or raw materials (notified entity holding a per-contract export licence)
    法律原文无法访问

    法律依据: Order of the Minister of Industry and Construction No. 375 of 29.10.2024, para. 20; Annex 1

  3. 海关

    Obtain the export licence, laboratory document and act of state control for the batch, then declare to customs as for refined gold

    执行方
    Exporter of precious metals or raw materials (notified entity holding a per-contract export licence)
    所需
    Refusals of all listed precious-metal producers to process/refine the raw material (or authorised-body confirmation); Notification of start/cessation of activity with precious metals (import/export)
    出具
    EAEU goods declaration for export (ДТ)
    法律原文无法访问

    法律依据: Order of the Minister of Industry and Construction No. 375 of 29.10.2024, paras 17-21

Export of refined gold to a non-EAEU country

适用情形: Kazakhstan is the origin and refined gold is exported after NBK refusal

渠道: private export after NBK refusal

  1. 定价

    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

    执行方
    Exporter of precious metals or raw materials (notified entity holding a per-contract export licence)
    对方
    Foreign buyer or refiner outside the EAEU
    出具
    Foreign-trade contract with specification (submitted for licence and state control act); Invoice or value-confirmation document
    法律原文无法访问未记录

    法律依据: Order of the Minister of Industry and Construction No. 375 of 29.10.2024, para. 18

  2. 许可

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

    执行方
    Exporter of precious metals or raw materials (notified entity holding a per-contract export licence)
    法律原文无法访问

    法律依据: Order of the Minister of Industry and Construction No. 375 of 29.10.2024, para. 19

  3. 化验

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

    执行方
    Exporter of precious metals or raw materials (notified entity holding a per-contract export licence)
    对方
    Accredited testing laboratory
    出具
    Accredited testing laboratory document on precious-metal content
    法律原文无法访问

    法律依据: Order of the Minister of Industry and Construction No. 375 of 29.10.2024, para. 18

  4. 许可

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

    执行方
    Exporter of precious metals or raw materials (notified entity holding a per-contract export licence)
    对方
    Authorised body for precious metals (Ministry of Industry and Construction)
    所需
    Notification of start/cessation of activity with precious metals (import/export); Foreign-trade contract with specification (submitted for licence and state control act)
    法律原文无法访问未记录

    法律依据: Order of the Minister of Industry and Construction No. 375 of 29.10.2024, paras 17-18

    研究备注: Issuing procedure and EAEU basis (EEC Decision 30) not read.

  5. 申报

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

    执行方
    Kazakh commercial bank servicing the currency contract
    对方
    Exporter of precious metals or raw materials (notified entity holding a per-contract export licence)
    出具
    Registration (accounting) number of a currency contract
    法律原文无法访问

    法律依据: Law 167-VI, arts 13-14

    研究备注: Threshold is set in NBK rules, not read.

  6. 检验

    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

    执行方
    Exporter of precious metals or raw materials (notified entity holding a per-contract export licence)
    对方
    Authorised body for precious metals (Ministry of Industry and Construction)
    所需
    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)
    法律原文无法访问未记录

    法律依据: Order of the Minister of Industry and Construction No. 375 of 29.10.2024, paras 9, 18, 19, 21

  7. 化验

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

    执行方
    National Bank of Kazakhstan (state buyer, priority right)
    法律原文未记录无法访问

    法律依据: Law 444-V 'On precious metals and precious stones', art. 7(1)

  8. 检验

    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

    执行方
    Authorised body for precious metals (Ministry of Industry and Construction)
    对方
    Exporter of precious metals or raw materials (notified entity holding a per-contract export licence)
    法律原文无法访问未记录

    法律依据: Order of the Minister of Industry and Construction No. 375 of 29.10.2024, para. 10

  9. 海关

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

    执行方
    Exporter of precious metals or raw materials (notified entity holding a per-contract export licence)
    出具
    Certificate of origin (general form) for exported goods
    未经核实

    研究备注: Not researched; included because hand-off checks may ask for it.

    未记录来源
  10. 海关

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

    执行方
    Exporter of precious metals or raw materials (notified entity holding a per-contract export licence)
    对方
    State Revenue Committee customs post
    出具
    EAEU goods declaration for export (ДТ)
    法律原文无法访问

    法律依据: Order of the Minister of Industry and Construction No. 375 of 29.10.2024, para. 17

  11. 运输

    Ship the bars to the foreign buyer

    执行方
    Secure carrier (cash-in-transit / valuables logistics)
    对方
    Foreign buyer or refiner outside the EAEU
    所需
    EAEU goods declaration for export (ДТ)
    出具
    Air waybill for export shipment
    行业惯例无法访问

    研究备注: Order 375 governs release; carriage arrangements are industry practice.

Import of precious metals or raw materials from a non-EAEU country

适用情形: Kazakhstan receives gold or raw material (e.g. for toll refining)

  1. 检验

    Present the whole batch with contract and content documents for an act of state control on each import batch

    执行方
    Exporter of precious metals or raw materials (notified entity holding a per-contract export licence)
    对方
    Authorised body for precious metals (Ministry of Industry and Construction)
    所需
    Notification of start/cessation of activity with precious metals (import/export)
    法律原文无法访问

    法律依据: Order of the Minister of Industry and Construction No. 375 of 29.10.2024, paras 8, 21

  2. 化验

    Control-test samples if content documents do not match the contract

    执行方
    National Bank of Kazakhstan (state buyer, priority right)
    法律原文未记录

    法律依据: Law 444-V 'On precious metals and precious stones', art. 7(1)

  3. 海关

    Lodge the import declaration and clear customs

    执行方
    Exporter of precious metals or raw materials (notified entity holding a per-contract export licence)
    对方
    State Revenue Committee customs post
    出具
    EAEU goods declaration for import (ДТ)
    二手资料无法访问

    研究备注: Import VAT treatment of gold not researched.

Industrial mine to Kazakh refinery

适用情形: Kazakhstan is the origin (industrial gold)

  1. 加工

    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)

    执行方
    Holder of a mining licence for solid minerals (industrial gold miner)
    对方
    Subject of production of precious metals on the authorised body's list (refinery)
    出具
    Refining (tolling) or purchase agreement with a listed Kazakh refiner
    法律原文未记录

    法律依据: Law 444-V 'On precious metals and precious stones', art. 8(1)

  2. 申报

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

    执行方
    Holder of a mining licence for solid minerals (industrial gold miner)
    出具
    Record of a transaction transferring ownership of (or pledging) mineral raw materials before refining
    法律原文未记录

    法律依据: Law 444-V 'On precious metals and precious stones', art. 4(10-1)

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

  3. 运输

    Move doré under secure escort from the mine to the refinery

    执行方
    Secure carrier (cash-in-transit / valuables logistics)
    对方
    Subject of production of precious metals on the authorised body's list (refinery)
    行业惯例未记录
  4. 化验

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

    执行方
    Subject of production of precious metals on the authorised body's list (refinery)
    行业惯例未记录
  5. 精炼

    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

    执行方
    Subject of production of precious metals on the authorised body's list (refinery)
    出具
    Refiner's quality certificate / bar list for refined gold (999.9)
    行业惯例未记录

    法律依据: Law 444-V 'On precious metals and precious stones', art. 8(1)

Sale of refined gold to the NBK under the state's priority right

适用情形: Refined gold produced from Kazakh (or processed) material; default outlet

渠道: state buyer (NBK)

  1. 申报

    Submit forecast of refined gold output to the NBK: by 1 November for the first half of next year, by 1 May for the second half of the current year

    执行方
    Subject of production of precious metals on the authorised body's list (refinery)
    对方
    National Bank of Kazakhstan (state buyer, priority right)
    出具
    Half-year forecast of refined gold output submitted to NBK
    法律原文未记录

    法律依据: Law 444-V 'On precious metals and precious stones', art. 9(3)

  2. 定价

    Set purchase limits from the forecasts and market conditions and notify producers by 1 December / 1 June

    执行方
    National Bank of Kazakhstan (state buyer, priority right)
    法律原文未记录

    法律依据: Law 444-V 'On precious metals and precious stones', art. 9(4)

  3. 运输

    Offer and deliver refined gold (produced in Kazakhstan or abroad) to the NBK in priority, within the limit

    执行方
    Subject of production of precious metals on the authorised body's list (refinery)
    对方
    National Bank of Kazakhstan (state buyer, priority right)
    所需
    Refiner's quality certificate / bar list for refined gold (999.9)
    法律原文未记录

    法律依据: Law 444-V 'On precious metals and precious stones', art. 9(2)

    研究备注: Delivery place and bar form are in the NBK Rules (not obtained).

  4. 付款

    Price the gold on international market prices less transport costs and quality adjustments by LBMA standards, and pay

    执行方
    National Bank of Kazakhstan (state buyer, priority right)
    对方
    Subject of production of precious metals on the authorised body's list (refinery)
    出具
    NBK payment for refined gold
    法律原文未记录

    法律依据: Law 444-V 'On precious metals and precious stones', art. 9(6)

    研究备注: Payment currency and timing not confirmed (NBK Rules not obtained).

  5. 许可

    Refuse the priority right when the limit is reached or purchase is inexpedient; the refused gold may then be sold to third parties (including for export)

    执行方
    National Bank of Kazakhstan (state buyer, priority right)
    法律原文未记录无法访问

    法律依据: Law 444-V 'On precious metals and precious stones', art. 9(8)-(9)

Periodic tax and output reporting

适用情形: Kazakhstan is the origin

    许可与登记

    • LBMA Good Delivery listing

      Good Delivery List entry

      持有人
      Subject of production of precious metals on the authorised body's list (refinery)
      签发机构
      LBMA
      标准未记录

      法律依据: LBMA Good Delivery List Rules

    • Contract on general terms of sale of refined gold to the NBK

      Signed contract on the general terms of sale of refined gold to the National Bank; one of the documents confirming the VAT treatment of the sale (Tax Code, refined gold article)

      持有人
      Subject of production of precious metals on the authorised body's list (refinery)
      签发机构
      National Bank of Kazakhstan
      有效期
      Term not known
      未记录可信度等级

      法律依据: Tax Code of the Republic of Kazakhstan; Law on precious metals and precious stones (not held)

      未记录来源

    • Notification of start of activity in import/export of precious metals and raw materials

      Registered notification (copy attached to state-control applications)

      持有人
      Exporter of precious metals or raw materials (notified entity holding a per-contract export licence)
      签发机构
      Authorised body for precious metals (e-licensing)
      法律原文未记录无法访问

      法律依据: Law 444-V 'On precious metals and precious stones'; Law 'On permits and notifications', art. 7(4)

    • Notification of start of activity in import/export of precious metals (refiner)

      持有人
      Subject of production of precious metals on the authorised body's list (refinery)
      签发机构
      Authorised body for precious metals
      法律原文未记录

      法律依据: Law 444-V 'On precious metals and precious stones', art. 7(4)

    • Inclusion in the list of subjects of production of precious metals

      Entry on the published list; the list defines whose refusals are needed before raw materials may be exported

      持有人
      Subject of production of precious metals on the authorised body's list (refinery)
      签发机构
      Authorised body for precious metals
      法律原文未记录

      法律依据: Law 444-V 'On precious metals and precious stones', art. 4(10), art. 8(2)

    • Subject of financial monitoring: AML internal-control programme, CDD, threshold and suspicious-operation reporting

      持有人
      Individual entrepreneur or company trading precious metals domestically
      签发机构
      Agency for Financial Monitoring
      法律原文无法访问

      法律依据: Law 191-IV, arts 3, 4

      研究备注: Whether a separate AFM registration/notification is required for dealers was not confirmed.

    • Artisanal mining licence (лицензия на старательство)

      Artisanal licence: placer and technogenic deposits of precious metals and precious stones; citizens of Kazakhstan only; a single licence per person; plot «не менее пятисот квадратных метров и не более пяти гектаров»; transfer or encumbrance of the right prohibited

      持有人
      Artisanal miner (holder of an artisanal licence; Kazakh citizens only)
      签发机构
      Local executive body of the region (местный исполнительный орган области)
      有效期
      «сроком на три года», renewable once «на три года» on the holder's application
      法律原文

      法律依据: Code of the Republic of Kazakhstan on subsoil and subsoil use (articles in refs)

      研究备注: [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.

    • Banking licence incl. currency operations

      持有人
      Kazakh commercial bank servicing the currency contract
      签发机构
      National Bank / ARDFM
      未经核实

      法律依据: Law on banks and banking activity

      研究备注: General knowledge; not researched in this pass.

      未记录来源

    • Licence for exploration of solid minerals

      Exploration licence

      持有人
      Holder of a mining licence for solid minerals (industrial gold miner)
      签发机构
      Competent authority (компетентный орган), the central executive body that grants subsoil-use rights for exploration and mining of solid minerals
      法律原文

      法律依据: Code of the Republic of Kazakhstan on subsoil and subsoil use (articles in refs)

      研究备注: [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.

    • Licence for mining solid minerals (лицензия на добычу твердых полезных ископаемых)

      Mining licence

      持有人
      Holder of a mining licence for solid minerals (industrial gold miner)
      签发机构
      Competent authority (компетентный орган), the central executive body that grants subsoil-use rights for exploration and mining of solid minerals
      有效期
      Not more than «двадцать пять последовательных лет»; renewable on the subsoil user's application for a period not exceeding the original term; the number of renewals is not limited; the renewal application is filed «не ранее чем за четыре года до истечения срока лицензии»
      法律原文

      法律依据: Code of the Republic of Kazakhstan on subsoil and subsoil use (articles in refs)

      研究备注: [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.

    税费

    • Export customs duty on gold

      税率
      None identified
      未经核实

      研究备注: No export duty on gold found; the Government's list of export duty rates was not checked.

      未记录来源

    • Mineral extraction tax on gold (Tax Code 2017)

      税率
      7.5%
      缴纳人
      Subsoil user
      征收机构
      State Revenue Committee
      二手资料未记录

      法律依据: Tax Code 120-VI (2017)

    • Mineral extraction tax (НДПИ) on gold, price-banded

      Gold extracted (all forms)

      税率
      7.5% at average price up to USD 2,800/oz; 8% to 3,000; 8.5% to 3,200; 9% to 3,400; 9.5% to 3,600; 10% to 3,800; 11% above 3,800
      计税基础
      Value of the taxable volume of gold for the tax period, at average LBMA AM/PM prices and the average official exchange rate
      缴纳人
      Subsoil user
      征收机构
      State Revenue Committee
      法律原文无法访问未记录

      法律依据: Tax Code 214-VIII (18.07.2025), arts 780-781

    • VAT zero rate on export of goods

      Exported gold and raw materials

      税率
      0%
      二手资料未记录

      法律依据: Tax Code 214-VIII (18.07.2025)

    • VAT zero rate on sale of refined gold to the NBK

      Refined gold from own or purchased raw material sold to the NBK to replenish its precious-metal assets

      税率
      0%
      缴纳人
      Producer or owner after processing
      征收机构
      State Revenue Committee
      法律原文无法访问

      法律依据: Tax Code 214-VIII (18.07.2025), art. 472

    • VAT, standard rate

      Domestic sales of gold not otherwise zero-rated or exempt

      税率
      16% (from 1 Jan 2026)
      二手资料未记录

      法律依据: Tax Code 214-VIII (18.07.2025)

    管制

    • Dealers in precious metals and stones are subjects of financial monitoring; purchase/sale of precious metals and stones of 50,000,000 KZT or more is reportable; jewellery 5,000,000 KZT; pawnshop operations 3,000,000 KZT. Retail jewellery purchases by individuals up to 500,000 KZT have simplified CDD.

      类型
      反洗钱
      门槛
      50,000,000 KZT (precious metals)
      法律原文无法访问

      法律依据: Law 191-IV, arts 3, 4, 5

    • Export of precious metals and raw materials to non-EAEU countries needs an export licence and a per-shipment act of state control from the authorised body; refined gold also needs proof of NBK refusal.

      类型
      其他
      生效日期
      2024-12-13
      法律原文无法访问

      法律依据: Order of the Minister of Industry and Construction No. 375 of 29.10.2024, paras 10, 17-19

    • Mined gold and raw materials (doré, cathode metal, zinc precipitate, scrap, ores and concentrates) must go to Kazakh precious-metal producers for processing/refining. Export of raw materials requires refusals from all listed producers and a conclusion that domestic extraction is not feasible.

      类型
      本地精炼要求
      法律原文未记录无法访问

      法律依据: Law 444-V 'On precious metals and precious stones'; Order of the Minister of Industry and Construction No. 375 of 29.10.2024, art. 8(1)-(2); Order 375 para. 20

    • The state has a priority right to buy refined gold for NBK assets. Producers and owners of refined gold after processing must sell refined gold, produced in Kazakhstan or abroad, to the NBK first, within half-yearly limits set from their forecasts; only gold the NBK refuses may go to third parties. In practice the NBK buys most refined output.

      类型
      国家垄断
      法律原文未记录

      法律依据: Law 444-V 'On precious metals and precious stones', art. 9

    • Individual entrepreneurs and companies must notify the authorised body before starting import/export of refined and other precious metals and raw materials (the NBK is exempt).

      类型
      其他
      法律原文未记录

      法律依据: Law 444-V 'On precious metals and precious stones', art. 7(4)

    • Cross-border carriage of cash and goods by individuals follows the EAEU Customs Code (written declaration above USD 10,000 cash equivalent).

      类型
      跨境申报
      门槛
      USD 10,000 (cash)
      未经核实

      研究备注: General EAEU rule, not checked in this pass; rules on carrying gold bars by individuals not researched.

      未记录来源

    • On import from or export to non-EAEU countries, if documents on precious-metal content do not match the contract, samples are control-tested by the NBK.

      类型
      其他
      法律原文未记录

      法律依据: Law 444-V 'On precious metals and precious stones', art. 7(1); art. 5(3)

    • Resident exporters must repatriate proceeds under export currency contracts within the contract term; contracts meeting NBK criteria receive registration numbers. No mandatory sale of FX proceeds found in the law.

      类型
      外汇管制
      法律原文无法访问

      法律依据: Law 167-VI, arts 9, 13-14

    贸易流量

    • NBK purchases of domestic refined gold

      数据: About 70 t planned for 2025 (about USD 6 bn); Q1 2025 dollar sales of ~750 bn KZT mirrored Q4 2024 gold purchases

      官方指引未记录

    • Domestic refining capacity

      数据: Tau-Ken Altyn: design capacity 25 t gold/yr (potential 70 t), 346.1 t refined 2014-2024; three refineries (Tau-Ken Altyn, Kazzinc, Kazakhmys Smelting) supply NBK, two LBMA-listed

      行业惯例未记录

    • NBK gold holdings and reserves

      数据: 372.8 t (USD 21.1 bn, 69% of reserves) in July 2022; FX reserves reported at a historic high of USD 45.8 bn at end-2024

      二手资料未记录

      研究备注: 2026 tonnage not obtained.

    实践与法律不符之处

    可靠来源显示的、法律未作规定的实际情况。

    • Since 2025 the NBK offsets the tenge issued for gold purchases by selling equal amounts of US dollars on the domestic market (the 'mirroring mechanism'). This changes the macro effect of the purchases, not the legal duty of producers to offer gold.

      官方指引未记录

    • By law the NBK holds a priority right, not a monopoly: gold it refuses may be sold to anyone and exported. In practice nearly all refined output is sold to the NBK, so private export of refined gold is rare and the lawful export route for Kazakh gold is mainly the NBK's own reserve management.

      二手资料未记录

      研究备注: Share of output bought by NBK not quantified from a primary source.

    我们未能获取的内容

    研究所需但未能获得的文件、它们可能所在的位置，以及原因。

    • To whom artisanal miners lawfully sell gold (and the artisanal licence issuer and term) not confirmed

      影响
      kz.st-09kz.cr-artisanal-licence

    • Domestic cash-payment limits between businesses (Law on payments) and cross-border carriage of gold by individuals not checked

      影响
      kz.ctl-cash-declaration

    • Certificate of origin issuer and use for gold not researched

      影响
      kz.st-25

    • Basis and procedure of the export licence (EEC Decision 30, Kazakh licensing rules, issuing committee, validity)

      缺失文件
      EEC Board Decision No. 30 of 21.04.2015 section 2.10; Kazakh licensing rules
      可能所在
      eaeunion.org; elicense.kz
      未获取原因
      Search budget exhausted
      影响
      kz.st-20kz.law-eaeu-30

    • Whether any export customs duty applies to gold

      缺失文件
      Government resolution on export customs duty rates
      影响
      kz.tax-export-duty

    • NBK Rules on the priority right (price formula detail, currency, delivery place, bar standard, forms) not read

      缺失文件
      NBK resolution registered V1600013617 (current edition)
      可能所在
      https://adilet.zan.kz/rus/docs/V1600013617
      未获取原因
      adilet renders only with JavaScript; mirror sites returned 404/500
      影响
      kz.st-13kz.st-15kz.law-nbk-rules

    • Re-export and sanctions-evasion concerns (Russian-origin gold transiting Kazakhstan, EU/UK/US scrutiny) not documented from any source

      未获取原因
      No source located within the 5-search budget
      影响
      kz.ctl-export-licence

    • 2025 amendments to the Subsoil Code (Law Z2500000249 and Law 180 of 09.04.2025) not read

      可能所在
      https://adilet.zan.kz/rus/docs/Z2500000249
      未获取原因
      adilet JavaScript-only; mirror 404

    经过哈萨克斯坦的路线

    国家对

    来源

    该国研究引用的每一个来源，以及阅读了多少、如何阅读。