"Atameken" asks the business to pay attention to the rules of import / export of goods, which are the included in the list of exceptions

Department of Economic Integration of NCE RK "Atameken" gives an explanation on the use of electronic invoices by domestic taxpayers selling goods from the list of exemptions.

As it is known, due to the entry of the Republic of Kazakhstan to the World Trade Organization in January 2016, reduced import customs duties are applied in the framework of the WTO in respect of 1347 of headings (58 commodity groups from all 97 commodity groups within FEACN, including agricultural products, light industry, vehicles, etc..), included in the list of exemptions.

At the same time, as reported the Department of Economic Integration of NCE RK "Atameken", in 2017 the number of products included in the list of exemptions will increase to 2 175 commodity subheadings listed in accordance with the new Harmonized Description and Coding System of the goods, which is used in the EAEU from 1^st of January 2017.

In comparison with the previous year in the new draft list includes additional 10 commodity groups, such as the weight of the timber, recyclable paper or cardboard, products of the printing industry, base metals, and others.

However, as it was noted in the department of economic integration of NCE, most of the "new" products constitute ferrous metals and their products, mechanical and electrical equipment, medical devices and instruments and so on. Like last year, the goods duty rates are reduced, generally by 1% to 5%.

Currently, the Council Decision of the Eurasian Economic Union on the approval of the list of exemptions of RK for 2017 is at the stage of harmonization.

However, given the fact that Kazakhstan is also a member of the Eurasian Economic Union, our country has committed itself to prevent the export of goods from the List on territory of other EAEU Member States, noted at NCE.

In order to ensure the implementation of these agreements with our partners in the Union, in Kazakhstan was established accounting system, based on an extract of electronic invoices, ensuring the export of goods from the List of exemptions beyond the Republic of Kazakhstan, provided that such goods were imported to Kazakhstan at the rate of the Common Customs Tariff of EAEU.

An additional condition for the export of goods included in the List, on the territory of EU member states, but imported at rates of CCT of EAEU, is the availability of shipping documents.

The Ministry of Finance of RK amended the legal base of the Republic of Kazakhstan, providing for registration of two shipping documents: a customs declaration and the electronic invoice in mutual trade in the framework of the Eurasian Economic Union.

In this regard, the Department of Economic Integration of NCE RK "Atameken" together with the authorized state body in the face of the State Revenue Committee of RK at the end of 2015 and during 2016 conducted a large-scale outreach with the business of the RK community on Kazakhstan’s entry conditions to the WTO, the rights and responsibilities of importers, manufacturers and carriers, training seminars on the use of electronic invoices, round tables, etc.

It should be noted that a wider audience, directly engaged in commercial and industrial activities of goods from the list of exemptions, has been covered as a result of the work done.

In this regard, we re-draw the attention of entrepreneurs on the rules of import / export of goods, included in the list.

- Algorithm of actions of an entrepreneur upon import / export of goods from the List:

1. When importing goods from the List, one must complete a customs declaration indicating the rate at which the goods were imported (CCT or the WTO);

2. If goods from the list are sold, it is necessary to issue an electronic invoice;

3. When exporting goods from the list, it is necessary to register paper copies of the customs declaration confirming import at the rates of CCT of EAEU and electronic invoices at the territorial bodies of the State Revenue Committee of MF RK.

-  When exporting goods from the List, but produced in Kazakhstan, you must have:

1. The certificate of origin of ST-1 form

2.  The presence of the electronic invoice; 

3.  Certification of ST-1 and e-invoice at the territorial bodies of the State Revenue Committee of MF RK.

- When importing goods subject to veterinary inspection, and in case of further exports of such goods or products produced from them to the EAEU:

1.  The importation of goods subject to veterinary control by a uniform veterinary certificates of EAEU;

2.  When importing such goods if they are included in the list of exemptions to pay import duties by CCT of EAEU;

3. For the export of goods included in the list of (imported at rates of EAEU), you must have a veterinary certificate, as well as its presence in the Unified Automated Management System (EASU).

Economic Integration Department also notes that all of the information and presentation materials on the tariff commitments of Kazakhstan in the framework of our participation in the WTO, as well as how to work with electronic invoices are available on the official website of the Chamber - palata.kz WTO section - Tariff commitments of the Republic of Kazakhstan within WTO.

In general, the obligation to issue an electronic invoice in accordance with the Tax Code of the Republic of Kazakhstan from 2016, taxpayers, which are authorized economic operators, customs representatives, customs carriers, owners of temporary storage warehouses, owners of customs warehouses in accordance with the legislation of Kazakhstan on customs, issue e-invoices.

The second group of taxpayers who are subject to the obligation to issue e-invoices are importers and manufacturers selling goods included in the list of exemptions and approved by resolution of the Council of the Eurasian Economic Commission #59 dated by 14^th of October 2015.

In relation to other groups of domestic taxpayers in accordance with the norms of the Tax Code of the Republic of Kazakhstan, issue of e-invoices is provided from 1^st of January 2018 - for large taxpayers and from 1^st of January  2019 - other VAT payers.

If you have questions related to the circulation of exempted goods, please contact the Department of Economic Integration of NCE RK "Atameken", tel. 8 (7172) 919 373 or send questions by e-mail: dei@palata.kz.

The draft Decision of the Council of the EAEU on WTO rates can be found here.