Kazakhstan [private export after NBK refusal] → Australia → 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

执行方

Individual entrepreneur or company trading precious metals domestically

出具

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

执行方

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

所需

Mining licence for solid minerals

形态

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

执行方

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

形态

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)

执行方

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

出具

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

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

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

执行方

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

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)

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)

形态

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

执行方

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

出具

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

执行方

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

所需

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

出具

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

执行方

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

出具

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

执行方

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

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)

出具

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

执行方

Kazakh commercial bank servicing the currency contract

出具

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

执行方

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

所需

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

执行方

National Bank of Kazakhstan (state buyer, priority right)

出具

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

执行方

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

出具

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

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

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

执行方

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

所需

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

出具

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

执行方

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

所需

EAEU goods declaration for export (ДТ)

出具

Air waybill for export shipment

Order 375 governs release; carriage arrangements are industry practice.

Onboard the foreign supplier: KYC, origin and chain-of-custody documents, export authorisation of the origin country, under LBMA RGG

执行方

Australian gold refiner (LBMA Good Delivery-listed)

出具

Supplier KYC pack for imported doré/scrap

RGG duties inferred from GD status; no Australian statute imposes refiner origin checks.

Screen for Russian-origin gold: import, purchase or transport of Russian gold exported after 30 Sep 2022 is prohibited without a sanctions permit

执行方

Importer of doré or bullion (usually the refiner or a dealer)

出具

Screen for Russian-origin gold

• Autonomous Sanctions Regulations 2011 regs 4A, 12A, 18(1)(b); Import Sanctioned Goods-Russia Designation 2022 Sch 1 item 16

Lodge the import declaration (entry for home consumption) in the Integrated Cargo System for consignments above the entry thresholds; customs duty Free for 7108 and 7112.91; importation of precious metal (99.5%+, investment form) is a non-taxable importation for GST; dore is a taxable importation (GST 10% of the value of the taxable importation)

执行方

Licensed customs broker

所需

Screen for Russian-origin gold; Export customs declaration accepted by the dispatching country's customs; Air waybill; Commercial invoice

出具

Import declaration, HS 7108 / 7112.91

[inferred] GST on imported dore follows from ss.13-5/13-10 with the precious-metal definition; [not-read] duty rate from the ABF tariff page, not the Act.

• Customs Act 1901 ss.68, 71A; Customs Tariff Act 1995 Sch 3; GST Act 1999 ss.13-5, 13-10, 13-20

Hold bars in allocated or unallocated metal accounts; for the Perth Mint, metal liabilities carry the WA Treasurer's guarantee

执行方

Depository / vault operator (metal accounts)

所需

Bar list for refined bars

出具

Metal account statement

Metal-account practice from the Perth Mint pages; the guarantee itself read in s.22 (cash equivalent of gold due, payable and deliverable under the Act and currency-dealing moneys).

• Gold Corporation Act 1987 (WA), s.22

Keep origin records for imported material: under LBMA RGG the mine remains the origin of gold refined in Australia

执行方

Australian gold refiner (LBMA Good Delivery-listed)

所需

Supplier KYC pack for imported doré/scrap

RGG origin rule not re-read here.

Prepare commercial invoice and bar list; no export permit or licence is required for gold

执行方

Exporter of bars (refiner, dealer or miner selling offshore)

所需

Bar list for refined bars

出具

Commercial invoice (GST-free / input-taxed treatment stated)

[inferred] Absence of a gold export permit read from the Regulations as a whole; commercial invoice and bar list are commercial practice.

• Customs (Prohibited Exports) Regulations 1958 (no gold item)

Lodge the export declaration in the Integrated Cargo System (required for consignments above $2,000 FOB) and obtain the export entry advice (authority to deal) with its number before loading; a declaration may be refused if the intended export day is more than 6 months ahead; if not exported within 30 days of the intended day, withdraw or amend within 7 days; keep commercial documents 5 years

执行方

Licensed customs broker

所需

Commercial invoice (GST-free / input-taxed treatment stated)

出具

Export declaration and export entry advice (authority to deal, with export entry advice number)

• Customs Act 1901, ss.113, 114, 114C, 116, 240(1A); Customs Regulation 2015 r. 82

  “an FOB value not exceeding $2,000 or such other amount as is prescribed”

Obtain a certificate of origin only if the buyer or the destination requires one (e.g. to claim an FTA preference); an exporter claiming Australian origin for a preferential tariff in China, Hong Kong or the UK may be required by the ABF to produce origin records and answer questions for verification by the importing customs

执行方

Exporter of bars (refiner, dealer or miner selling offshore)

出具

Certificate of origin (on request)

[not-read] Issuing bodies and forms for certificates of origin not researched (au.gap-cert-origin); no Australian export rule requires one for gold.

• Customs Act 1901, Divisions 4J, 4K, 4M (ss.126AOA-126AOD, 126APA-126APD, 126ARA-126ARD)

Ship by secure air freight under air waybill

执行方

Secure precious-metals carrier / airline

所需

Export declaration and export entry advice (authority to deal, with export entry advice number)

出具

Air waybill

Carrier practice not documented in the sources read.

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

执行方

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

出具

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

执行方

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

所需

Export customs declaration accepted by the dispatching country's customs

出具

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

执行方

Secure valuables carrier

出具

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

执行方

Customs agent / declarant using CDS software

所需

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)

出具

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)

执行方

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

所需

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

执行方

HMRC (customs and VAT authority)

所需

CDS full import declaration

出具

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

执行方

Retail bullion dealer accepting cash (high value dealer)

出具

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

执行方

Retail bullion dealer accepting cash (high value dealer)

所需

HMRC MLR registration as high value dealer

出具

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

执行方

Retail bullion dealer accepting cash (high value dealer)

所需

MLR customer due diligence file

出具

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

执行方

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

出具

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