According to the decision of the Eurasian Intergovernmental Council No. 5 of August 12, 2016, the Council. In order to implement Article 3 of the Protocol on Certain Issues of Import 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:
- To 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 – 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 of accession to the World Trade Organization, applies import customs duty rates lower than the duty rates of the Single Customs Tariff of the Eurasian Economic Union, and the size of such duty rates, with the exception of goods A paper copy of an electronic invoice is recognized as a shipping document specified in paragraph 3 of Article 3 of the Protocol., registered in the national accounting system of the Republic of Kazakhstan, meeting the requirements of paragraph 10 of Article 3 of the Protocol.
The Governments of the Member States, when establishing requirements for mandatory shipping documents in accordance with paragraph 11 of Article 3 of the Protocol, shall include in their composition, including a paper copy of the electronic invoice specified in the first paragraph of this paragraph.
- To 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 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 Single Customs Tariff of the Eurasian Economic Union;
- b) the original certificate of origin of goods in the form of ST-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 on the territory of the Republic Kazakhstan;
- c) the original certificate of origin of goods in the form of ST-KZ issued in accordance with the legislation of the Republic of Kazakhstan, or its copy 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 import of goods and payment of indirect taxes in accordance with the Protocol on the Procedure for Collecting Indirect Taxes and the Mechanism for Controlling their Payment when Exporting and Importing Goods, performing Works, rendering services (Annex No. 18 to the Agreement) – when moving goods previously imported from other Member States.