The VAT Administration Department within the EAEU reports, according to the decision of the Eurasian Intergovernmental Council dated August 12, 2016 No. 5, it will report. In order to implement Article 3 of the Protocol on Certain Issues of Importation and Circulation of Goods in the Customs Territory of the Eurasian Economic Union of October 16, 2015 (hereinafter referred to as the Protocol) and on the basis of paragraph 1 of Article 16 of the Treaty on the Eurasian Economic Union of May 29, 2014 (hereinafter referred to as the Treaty ) The Eurasian Intergovernmental Council decided:
1. Establish that when moving from the territory of the Republic of Kazakhstan to the territory of other member states of the Eurasian Economic Union (hereinafter referred to as the Member States) goods included in the List of goods in respect of which the Republic of Kazakhstan, in accordance with the obligations assumed as a condition for joining World Trade Organization, import customs duty rates are applied that are lower than those of the Common Customs Tariff of the Eurasian Economic Union, and the amount of such duty rates, with the exception of goods specified in paragraph 3 of Article 3 of the Protocol, а paper copy of an electronic invoice registered in the national accounting system of the Republic of Kazakhstan that meets the requirements of paragraph 10 of Article 3 of the Protocol is recognized as a shipping document.
When establishing requirements for mandatory shipping documents in accordance with paragraph 11 of Article 3 of the Protocol, the governments of the Member States should include, among other things, a paper copy of the electronic invoice specified in paragraph one of this paragraph.
2. Establish that before the decision of the Eurasian Intergovernmental Council canceling the procedure provided for in this paragraph, a paper copy of the electronic invoice is certified by the seal of the territorial body of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan, and is also accompanied by one of the following documents:
a) a copy of the customs declaration, certified by the seal of the territorial body of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan, when moving goods previously imported from third countries at the rates of the Common Customs Tariff of the Eurasian Economic Union; b) the original certificate of origin of goods form CT-1, issued in accordance with the Rules for determining the country of origin of goods, which are an integral part of the Agreement on the Rules for determining the country of origin of goods in the Commonwealth of Independent States dated November 20, 2009, unless otherwise provided by the decision of the Eurasian Intergovernmental Council , - when moving goods produced in the territory of the Republic of Kazakhstan;
c) the original certificate of origin of goods form ST-KZ, issued in accordance with the legislation of the Republic of Kazakhstan, or a copy thereof, certified by the National Chamber of Entrepreneurs of the Republic of Kazakhstan "Atameken" - when moving goods produced in the territories of the free economic zone and free warehouses;
d) a copy of the application for the importation of goods and payment of indirect taxes in accordance with the Protocol on the procedure for collecting indirect taxes and the mechanism for monitoring their payment when exporting and importing goods, performing work, rendering services (Appendix No. 18 to the Agreement) - when moving goods, previously imported from other Member States.