In order to ensure the end-to-end traceability of the turnover of goods within the EAEU, since the beginning of 2021, a pilot project on the design of the SNT has been launched in the Republic of Kazakhstan, which is issued in electronic form in the "Virtual Warehouse" module of the IS ESF.
The pilot project is intended for taxpayers to adapt to working with the SNT, set up their accounting systems and interactions with suppliers and buyers.
16. The SNT is not subject to registration:
1) in the retail sale of goods;
2) when goods are imported into the territory of the Republic of Kazakhstan from the territory of non-EAEU member states and from the territory of the EAEU member states through the system of trunk pipelines and (or) power transmission lines;
3) when exporting goods from the territory of the Republic of Kazakhstan to the territory of non-EAEU member states and to the territory of the EAEU member states through the system of trunk pipelines and (or) power transmission lines;
4) when moving goods within one person and (or) between structural divisions of one person on the territory of the Republic of Kazakhstan, with the exception of excisable goods, aviation fuel and fuel oil;
5) when shipping returnable containers, except in cases when such containers are included in the list of WTO exemptions;
6) when goods are imported into the territory of the Republic of Kazakhstan from the territory of the EAEU member states, for which the place of commencement of transportation is the territory of non-EAEU member states;
7) when exporting goods from the territory of the Republic of Kazakhstan to the territory of the EAEU member states, for which the destination country is the territory of a state that is not a member of the EAEU, with the exception of goods from the list of WTO exemptions and (or) excisable goods and (or) goods for which ESFS are subject to discharge through a virtual warehouse;
8) when exporting from the territory (import into the territory) of the Republic of Kazakhstan products subject to export control, according to the nomenclature (list) approved by the Decree of the Government of the Republic of Kazakhstan dated February 5, 2008 No. 104 "On approval of the nomenclature (list) of products subject to export control" for the needs of the Armed Forces of the Republic of Kazakhstan, other troops and military formations of the Republic of Kazakhstan, in accordance with paragraphs 6, 7 and 7-1 of Article 9 of the Law of the Republic of Kazakhstan "On Export Control";
9) when moving and selling gold-containing products by the National Bank of the Republic of Kazakhstan.
"Indirect Tax Administration Department"