List of exemptions
Kazakhstan from 01.01.2015 It is a member of the Eurasian Economic Union (EAEU), which also includes Russia, Belarus, Armenia and Kyrgyzstan.
In December 2015. Kazakhstan also joined the World Trade Organization (WTO), which automatically assumed obligations for a number of goods (the so-called "List of exemptions") for which the import rate is lower than those duties that operate within the EAEU.
For Kazakhstan, this would mean that it would be more profitable for importers to import goods included in the "Withdrawal List" to the territory of the EAEU through the territory of the Republic of Kazakhstan. At the same time, the rest of the EAEU members are at a disadvantage, since they cannot set similar low duty rates for importers. This contradicted the equality of rights of the EAEU member states, and in addition, infringed on the rights of domestic (Kazakh) producers.
In order to resolve these contradictions (since Kazakhstan was simultaneously a member of both the WTO and the EAEU), several international treaties were signed in 2015.
In particular, Kazakhstan has signed commitments:
• organize the accounting of goods included in the "Withdrawal List" and imported into the country with the application of reduced duties;
• to prevent the export of such goods from the territory of Kazakhstan to the territory of other EAEU member states.
These measures are designed to protect the interests of the other EAEU member states and prevent dumping by Kazakh exporters.
Accordingly, goods from the "Withdrawal List" can be imported into Kazakhstan:
• at low rates (WTO rates), with a ban on export to the territory of the EAEU;
• at the standard rates of the EAEU, without a ban on further exports to the territory of other EAEU countries.
What products are included in the List?
The decision of the EAEU Council No. 59 dated 14.10.2015 defined the list of goods included in the PI and assigned the HS code of the EAEU. It includes goods both imported into the territory of the Republic of Kazakhstan and produced domestically.
If the name of the product is included in the "List of exemptions" of the WTO (has the so-called "entry sign"), and it is assigned the HS code of the EAEU, then it is recognized as a "product included in the List". At the same time, it does not matter the country of origin of the goods and the amount of duties applied when importing it.
In order to check whether the goods are included in the "Withdrawal List", it is necessary to determine its HS code, which is indicated in the primary documents:
• product declarations;
• import statement;
• certificate;
• Supplier's ESF.
If there are no documents, the code must be determined independently, using the rules of interpretation specified in the Decision of the EEC Council No. 54 of 16.07.2012.
After the HS code is determined, you should use the HS Online service developed by the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan. The service will determine by the HS code whether the export of goods from the territory of Kazakhstan to the territory of other EAEU countries is allowed or the passage of customs clearance of goods is required beforehand.
The list of goods has been repeatedly adjusted and at the moment the "Withdrawal List" is determined in accordance with the Decision of the EEC Council No. 59 of 14.10.2015, taking into account the Decisions:
• No.42 dated 04/29/2020;
• No. 95 dated 30.10.2020;
• No. 11 dated 05.03.2021;
• No. 9 dated 08.02.2021;
• No. 52 dated 18.05.2021.
How is the inclusion in the List reflected on the statement of the ESF and the SNT?
If the goods included in the "Withdrawal List" are sold, the seller has an obligation to extract the ESF. At the same time, filling in section G of column 2 "sign of origin" is of great importance. The encoding is indicated in numbers from 1 to 6:
• 1-the goods were imported into the Republic of Kazakhstan from the territory of the EAEU;
• 3- the goods were produced in the Republic of Kazakhstan;
• 2 and 4 –products are not included in the List;
• 5 –other goods;
• 6 –works and services.
The possibility of further export of goods depends on the correctly specified code.
Important! The rules for the discharge of the ESF from 2019 are regulated by Order No. 370 of 22.04.2019.
If in the future the goods will be sold to individuals, then the supplier must issue an ESF (one common per working day) for the goods included in the "Withdrawal List", which reflects information about the goods sold. At the same time, it is necessary to set a mark in the "Retail sale" cell in section C line 20. In this case, lines 17 and 18 will be filled in automatically.
It is also necessary to issue a SNT for such goods. Taxpayers have had such an obligation since 01.10.2020 .
Thus, if the goods are included in the "Withdrawal List", it is necessary to carefully monitor the correctness of filling out the documents for sale in order not to violate tax and customs legislation.