On June 21, 2022, at a meeting of the Eurasian Intergovernmental Council (hereinafter – the EMPS No. 11), an Order was signed "On the Application of the Goods Accounting System Provided for in Paragraph 10 of Article 3 of the Protocol on Certain Issues of Import and Circulation of Goods in the Customs Territory of the Eurasian Economic Union dated October 16, 2015" (hereinafter – the Burabai Protocol).
In accordance with paragraph 1 of the ENP No. 11, the Republic of Kazakhstan is instructed to take the necessary measures, taking into account the requirements in the field of information security, to provide access to the authorized bodies of the member States to the information contained in the accounting system of goods included in the list of goods for which the Republic of Kazakhstan, in accordance with the obligations adopted as a condition for WTO accession, applies the rates of import customs duties, lower in comparison with the rates of duties of the Unified Customs Tariff of the EAEU, and the amount of such duties.
For reference: in accordance with paragraph 10 of Article 3 of the Burabai Protocol, the Republic of Kazakhstan must create a system of accounting for goods included in the list of goods for which the Republic of Kazakhstan in accordance with
with the obligations accepted as a condition of accession to the WTO, the rates of import customs duties are applied, lower than the rates of import customs duties established by the ETT of the EAEU (hereinafter – the accounting system, the List). This accounting system should provide for the correlation of information on goods included in the List and exported to other Member States with information on goods for which import customs duties have been paid at the rates established by the ETT.
Also, by paragraph 5 of the Decision of the Eurasian Economic Commission (hereinafter referred to as the Commission), after confirmation by the Member States of the readiness to use the accounting system in order to control the legality of the movement of goods of withdrawal from the Republic of Kazakhstan, to submit to the EMPS a draft decision on the cancellation of the relevant provisions of the Decision of the EMPS of August 12, 2016 No. 5 (hereinafter referred to as the EMPS No. 5), regulating the current procedure for the export of goods from the List to the EAEU countries.
For reference: a paper copy of the ESF is certified by the seal of the territorial state revenue authority, and is also accompanied by a certified copy of the customs declaration (when moving goods previously imported from third countries at the rates of the EAEU ETT), or a certificate of origin (when moving goods produced in the Republic of Kazakhstan), or a copy of the application for the import of goods and payment of indirect taxes (when moving goods previously imported from other member States).
It should be noted that the initiative to provide access to information in the accounting system and the cancellation of the Decision of the EMPS No. 5 came from the Kazakh side as a measure to simplify the procedure for exporting goods to the EAEU countries.
At the same time, we inform you that the module "Traceability Passport" (hereinafter referred to as the Passport) has been developed and is functioning in the electronic invoice information system (hereinafter
referred to as the Passport), which is generated automatically when an export invoice is issued on the basis of the SNT
(for goods from the List).
The use of the Passport will allow you to refuse the documents provided for in paragraph 2 of the Decision of the EMPS No. 5, since information about such documents will be available in the Passport in electronic form.
The module distributes documents along 4 corridors: green, blue, yellow, red, depending on the origin of the product and its history.
Green Corridor – shipping documents for export to the EAEU countries, for goods previously imported from third countries or EAEU countries (the receipt document is DT or TNF 328.00). At the same time, there is no editing of product data in the product traceability history (the form "Detailing" with the form "Configuration", "Disassembly", "Re-sorting", "Data Editing", "Conversion between different units of measurement").
Blue corridor – shipping documents for export to the EAEU countries, for goods previously imported from third countries or EAEU countries (the receipt document is DT or TNF 328.00). At the same time, there is editing of product data in the traceability history (the form "Detailing" with the form "Conversion between different units of measurement", which can be calculated automatically (for example, ton per kilogram)).
Yellow Corridor – shipping documents for export to the EAEU countries produced in the Republic of Kazakhstan. It is assigned if the goods are manufactured in the Republic of Kazakhstan and the receipt document is the form "Production", "Residues", and the registration number of the certificate ST-1, ST-KZ obtained from the Electronic Certification System (ESS) is also indicated.
Red corridor – assigned if there are risks of not confirming the source of origin of goods and not having passed the automatic certification procedure. They are subject to verification by an OGD employee and certification of the EDS of such an employee.
For reference: for goods produced in the Republic of Kazakhstan, the receipt document is the form "Production" or "Residues", the registration number of the certificate ST-1, ST-KZ received from the ESS is not specified. Also, if a registration number is not specified for a product previously imported from third countries or the EAEU countries, where the receipt document is DT or TNF 328.00. If the name of the goods in the receipt document does not correspond to the name in the issued ESF. If the Form "Detailing" was used with the form "Configuration", "Disassembly", "Re-sorting", "Data Editing", "Conversion between different units of measurement".
The main reasons for the formation of a Passport along the red corridor are: the entry of goods into the aircraft in the form of "Residues"; the discrepancy of the name of the goods to the name specified in DT or 328.00, ST-1 ST-KZ; the entry of goods in the form of "Production", while there are no data on certificates in the certification information system, etc.
"Indirect Tax Administration Department"