What changes have been made to the rules of labeling and production of alcoholic beverages

Since April 17, 2022, the competence of the state revenue bodies for marking and issuing "excise stamps" has been excluded. That is, the words "excise stamps" are completely excluded, now only accounting and control stamps (UKM) for alcoholic beverages are valid. These changes were made by the Order of the Minister of Finance of the Republic of Kazakhstan dated April 5, 2022 No. 366.

The new edition of the Rules for Labeling (re-labeling) of alcoholic beverages, with the exception of wine, beer and beer beverage, accounting and control stamps and tobacco products excise stamps, as well as forms, contents and elements of protection of excise and accounting and control stamps can be viewed at the link: http://adilet.zan.kz/rus/docs/V1800016444

Also, in order to bring into compliance with the Order of the Minister of Finance of the Republic of Kazakhstan dated April 14, 2022 No. 412, amendments were made to the Rules for organizing the activities of the excise post. In the new edition of the Rules, the words "excise stamps" are replaced by the words "means of identification". Link to the changed Rules: http://adilet.zan.kz/rus/docs/V1800016361

Amendments have been made regarding the replacement of the terms "wine material" with "wine in bulk", "beer and beer drink" with "brewing products" in the articles of the Tax Code. At the same time, the words "wine material", "beer and beer drink" have been preserved in the sectoral law on state regulation. Initially, the changes were made in order to bring the Tax Code into compliance with the Technical Regulations of the EAEU "On the Safety of Alcoholic Beverages", which was supposed to come into force on January 1 of this year. Due to the fact that the entry date was postponed to 2024, it was necessary to amend the sectoral legislation of the Republic of Kazakhstan.

The corresponding changes were made by Order of the Minister of Finance No. 404 dated April 13, 2022 to the Rules for Equipping technological lines for the production of ethyl alcohol and (or) alcoholic beverages of the CPU. These Rules have been amended in connection with the addition of the word "wine material" to "wine in bulk", that is, previously there was only "wine in bulk", now the word "wine material" has been added in parentheses, as in the industry Law. In fact, the filling wine is a wine material.

In addition, from January 1 of this year, it is necessary to install electricity meters on the production lines of vodkas and special vodkas, in addition to the CPU. Link to the changed Rules: http://adilet.zan.kz/rus/docs/V1500012219

The State Revenue Committee also recalled that since January 2022, the excise tax rate on brewing products is 79 tenge per liter. Previously, it was equal to 57 tenge per liter of brewing products.