The Protocol was signed in Moscow on July 18, 2022.
Under the Protocol, oil and oil products classified under Group 27 of the Unified Commodity Nomenclature for Foreign Economic Activity of the Eurasian Economic Union, that are exported from the Russian Federation to the Republic of Kazakhstan (except the above products exported as supplies) shall be subject, for accounting purposes, to customs declaration in the Russian Federation as if they were exported beyond the customs territory of the Eurasian Economic Union, without the use of temporary periodic customs declaration provided by Russian Federation legislation, with the exception of exporting oil and oil products via pipeline in 2022–2024.