Decision of the EAEU Council №59 of 14.10.2015 defined the list of goods included in the PI and to which a TN VED EEU code was assigned. It includes goods both imported into the territory of the Republic of Kazakhstan and produced within the country.
If a commodity is included in the WTO "List of exemptions" (has the so-called "entry attribute"), and it has been assigned a TN VED EEU code, it is recognized as a "Listed commodity". In this case it does not matter the country of origin of the goods and the amount of duties applied on their import.
In order to check whether the goods are included in the "List of exemptions", it is necessary to determine its HS code, which is specified in the primary documents:
- goods declaration;
- import declaration;
- certificate;
- The supplier's ESF.
If the documents are missing, the code must be determined independently, using the rules of interpretation specified in the Decision of the EEC Council № 54 of 16.07.2012.
Once the TN VED code has been determined, one should use the service TN VED Online, developed by the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan. The service will determine, based on the HS code, whether the export of goods from the territory of Kazakhstan to the territory of other EEU countries is permitted, or whether the customs clearance of goods is required in advance.
The list of goods has been repeatedly adjusted and at the moment the "List of exemptions" is determined in accordance with the Decision of the EEC Council No. 59 of 14.10.2015, taking into account the Decisions:
- No. 42 of 29.04.2020;
- No. 95 of 30.10.2020;
- No.11 of 05.03.2021;;
- No. 9 of 08.02.2021;;
- No.52 dated May 18, 2021.