The experts of NCE explained the rules of entry and movement of certain goods on the territory of the EAEU after accession to the WTO

The meeting was held with representatives of NCE RK and the Committee of State Revenues, as well as regional offices of NCE and business community in a selectoral mode. Experts conducted extensive outreach activities. During the meeting, they talked about the future innovations regarding the importation and circulation of certain goods on the territory of the EAEU as of January 1, 2016, which are included in the list of exemptions.

"On December 1, Kazakhstan officially enters the WTO. Major commitments that Kazakhstan has assumed within the WTO, these are tariff preferences for 3877 headings. Out of these, in 2016, import customs duties will be reduced for 1347 headings. For products that are on the list, import duties will be significantly reduced from a weighted average of 10, 4% rate to 6.5%. We must understand that in case of import of goods at reduced duties, RK has no right to move them on the territory of the EAEU – to Russia, Kyrgyzstan, Armenia and Belarus. The right to export appears only in the case of import of such goods by a single customs tariff of EAEU ", - said Acting Deputy Chairman of NCE RK "Atameken" Dana Zhunusova.

Deputy Chairman of the State Revenue Committee Kipshakov A. and acting Deputy Chairman of NCE RK "Atameken" Dana Zhunusova drew attention of all participants to the main fact – before application of any procedures with the goods (import, sale, export) you first need to make sure whether the items are in the list of exemptions.

Considering that Kazakhstan has committed itself to traceability of goods included in the list of exemptions, regardless at what rates these products were imported into the territory of the Republic of Kazakhstan, the State Revenue Committee presented the internal mechanism for controlling the movement of such goods during the meeting.

According to the rules of the Protocol "On some issues of import and circulation of goods on the customs territory of the Eurasian Economic Union", there are requirements for control and movement of goods belonging to a list of exemptions:

1. The goods included in the list of exemptions and imported at a reduced customs duties are conditionally released goods in accordance with the Customs Code of the Customs Union and shall not be removed from the territory of the Republic of Kazakhstan to the territory of other Member States of EAEU;

2. The goods included in the list of exceptions may be introduced at the rate of the Common Customs Tariff. In this case, these products acquire the status of goods of EAEU.

In order to ensure control over the movement of goods at the initial stage during the import, State Revenue Committee at the suggestion of NCE RK "Atameken" considers the amendment of the Decision #257 dated by 20^th of May 2010"On the instructions for completing customs declarations and customs declaration form" in terms of definition of a special order of filling of customs declarations for Kazakhstan.

As it was noted by the representatives of the State Revenue Committee, the new procedure will allow by the number of a declaration to determine at what import rates goods were imported (CCT of EAEU or reduced in the framework of the WTO). In addition, SRC currently discusses the introduction of a requirement that it won’t be allowed to declare in one declaration goods imported at different rates of CCT of EAEU and the WTO.

Thus, entrepreneurs when importing goods initially need to determine the final destination of the imported goods. In case the goods will be used only at the territory of the Republic of Kazakhstan, the goods can be imported at a reduced customs duty. In that case, if it is assumed that the goods will be used or sold in the future in the countries of the EAEU, the customs clearance of goods shall be at the rate of CCT of EAEU.

It should be noted that a condition for the export of goods included in the list of exemptions and imported at rates of CCT of EAEU is a shipping document, the formation and registration of which must be ensured in the national inventory systems.

State Revenue Committee in order to implement this provision of the Protocol proposes to use the existing system of electronic invoices, which allow to fulfill the requirement of the presence of a specific set of data in the shipping document. NCE RK "Atameken" reported earlier that, in accordance with the Protocol, the shipping document must contain the following information:

• Information about the product;

•Quantity of goods;

• The numbers of customs declarations;

• Serial numbers of goods on the customs declaration;

• Information on the payment of import duties at the rate of CCT of EAEU.

The Committee presented a system of electronic invoices which allow to fill in all the necessary information required for the export of goods included in the list of exemptions.

Since the ratification of the Protocol in Kazakhstan, the Ministry of Finance of the Republic of Kazakhstan intends to make the necessary changes in the order of the Minister of Finance of RK #77 dated by February 9, 2015 "On approval of the rules of document management for invoices, issued in an electronic form." With the entry into force of changes, the demand for filling electronic invoices will be distributed on all entrepreneurs engaged in the import of goods included in the list of exemptions, regardless of the legal form of the entity and of registration for VAT.

In this regard, NCE RK "Atameken" refers to all businesses with the recommendation, without waiting for the entry into force of the new provisions, to receive digital signature and to install an information system of electronic invoices.

It should be noted that the State Revenue Committee in conjunction with the NCE RK "Atameken" on the basis of meetings with representatives of the competent authorities of the Member States of EAEU and the Eurasian Economic Commission to be held this week, plans to hold a series of webinars with a detailed explanation of all the mechanisms of the administration of the goods, which are included in the list of exemptions.

It was also agreed to open from 1 December of the current year a Call-center, whose work will be aimed at solving the problems with the export of goods included in the list of exemptions from the Republic of Kazakhstan to other Member States of the EAEU.

Thus, NCE RK together with the State Revenue Committee strongly recommends that all carriers of goods and exporters to EAEU countries to get familiar with the new rules of movement of goods and to check whether the transported goods are in the list of exemptions.

At the same time, acting Deputy Chairman Dana Zhunusova said during a round table that for goods subject to veterinary control (supervision), Kazakhstan took a number of commitments to ensure the traceability of such products. Protocol enshrined the basic conditions of export of such goods and products manufactured from such products to other countries of EAEU.

Upon accession to the WTO, Kazakhstan has committed to import goods to the territory of Kazakhstan, which are subject to veterinary inspection, at the bilateral certificates, that differ from the uniform veterinary certificate of EAEU. The list of certificates of the Republic of Kazakhstan that have been agreed with the European Union in terms of their format includes 13 certificates (previously published on the website of NCE RK "Atameken").

On 20^th of November of this year NCE RK "Atameken" with the participation of the Ministry of Agriculture plans to hold a similar roundtable with a detailed explanation of the goods subject to veterinary control (supervision), presentation of the system that ensures the traceability of such products. More information about participation in the meeting can be found by calling to the following numbers: 91-93-73, 91-93-25.