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.
Chapter 12. Registration of the SNT when importing goods from the territory of the EAEU member states in an unassembled or disassembled form
92. When importing goods from the territory of the EAEU member states in an unassembled or disassembled form, the recipient of the goods draws up primary SNTS for the components (components) of the imported goods.
At the same time, in the case of importation of several components (components) on the same vehicle, the recipient of the goods draws up one primary SNT with a line-by-line reflection of the components (components).
93. When registering the primary (primary) SNT, the total value of the imported goods provided for by the terms of the contract (contract) is reflected for the first declared component (component), and for other components (components), cost information is not reflected.
94. When the components (components) of the imported goods arrive at the virtual warehouse, the recipient assembles them using the "Complete Set" form with information about the imported goods reflected.
Chapter 14. Registration of SNT when moving, selling gold-containing products
99. Excluded by the Order of the Minister of Finance of the Republic of Kazakhstan dated 04.06.2021 No. 531 (effective after ten calendar days after the date of its first official publication).
100. When registering the SNT, the supplier (when importing – the recipient), unless otherwise specified in paragraph 100-1, indicates in the "Additional information" field the identification number of the primary subsurface user of gold-containing products, if this information does not coincide with the information about the supplier, recipient.
This requirement does not apply to refining plants and gold processing plants.
100-1. Pawnshops, when selling gold-containing goods that are the property of third parties (mortgagors /depositors) who have not fulfilled their obligations to the pawnshop, through public auctions (auctions), in the "Supplier category" field of the SNT, note "Mortgagee / custodian.
In column 17 of section G "Additional information" of the SNT, it is indicated:
when selling gold–bearing property that is not turned into the pawnshop's property - "Sale through public auction of the property of third parties (mortgagors/depositors) who have not fulfilled their obligations to the pawnshop";
when selling gold–bearing property that has been converted into the pawnshop's ownership - "The property of third parties (mortgagors/depositors) that have not fulfilled their obligations to the pawnshop.
At the same time, the indication of the identification number of the primary subsoil user of gold-containing products, as well as the pledger /depositor is not required.
Pawnshops assign the corresponding HS code to the product being sold, depending on the function it performs.
101. It is not allowed to export gold-containing products from the territory of the Republic of Kazakhstan, for which the primary origin of gold-containing products or its manufacturer is not indicated in the SNT.
The list of goods subject to export control (dual-use, military purposes) was approved by the Decree of the Government of the Republic of Kazakhstan dated February 5, 2008 No. 104.
"Indirect Tax Administration Department"