1. Unless otherwise provided by this Code, the excise tax on excisable goods shall be transferred to the budget no later than the 20th day of the month following the reporting tax period.
2. For excisable goods produced from tolling raw materials and materials, the excise tax is paid on the day of transfer of the products to the customer or to the person specified by the customer.
3. When transferring crude oil, gas condensate extracted on the territory of the Republic of Kazakhstan for industrial processing, the excise tax is paid on the day of their transfer.
4. Excise duty on excisable goods established in subparagraph 2) of Article 462 of this Code, with the exception of wine, beer and beer beverage, is paid before receipt of accounting and control stamps.
5. Confirmation by the tax authorities of the fact of payment of excise duty on excisable goods imported from the territory of the member states of the Eurasian Economic Union in the application for the import of goods and payment of indirect taxes by affixing an appropriate mark or a reasoned refusal to confirm is carried out in accordance with the procedure determined by the authorized body.