On September 14, 2021, the Decision of the EEC Council No. 80 "On the approval of the Unified Customs Code of the EAEU and the Unified Customs Tariff of the EAEU, as well as on the amendment and invalidation of some decisions of the EEC Council" was adopted. According to the decision, from January 1, 2022, the seventh edition of the Harmonized Commodity Description and Coding System, which is the international basis of the unified Customs Code of the EAEU, entered into force.
The decision was published on the legal portal of the EEC on October 6, 2021, and information about the changes made is also posted on the website of the SRC on December 3, 2021.
At the same time, relevant work was carried out in the ESF IS on the continuity of HS codes valid until December 31, 2021, however, due to the current unstable operation of the Internet, the planned update was not carried out.
The update of the ESF IS system will be made in the near future after the stabilization of the Internet.
We also inform you that due to the introduction of a state of emergency and technical failures in the operation of the Internet, in accordance with subparagraph 2) Paragraph 2 of Article 412 of the Tax Code of the Republic of Kazakhstan, the Committee signed a protocol on the recognition of a technical error for the period from January 5 to January 19, 2022.
Thus, invoices whose discharge dates fall on the period from January 5 to January 19, 2022 (including the date of turnover of which falls at the end of December 2021) can be issued on paper. The issued invoices must be entered into the system after January 19 within 15 calendar days.
HS Codes Date of turnover before January 1, 2022 Date of turnover after January 1, 2022
HS codes, for which the SNT, VS is not applied, while the HS code has not changed (11332 HS codes) ESF is discharged in the same mode ESF is discharged in the same mode
HS codes, for which the SNT, VS is not applied, while the HS code has changed (1796 HS codes) When issuing the ESF, the HS code is used, which was in effect until 31.12.2021. When issuing the ESF, the HS code is used, which has been in effect since 01.01.2022
HS codes, for which SNT, VS are applied, while the HS code has not changed (989 HS codes) Registration of the SNT and the statement of the ESF is carried out in the same mode Registration of the SNT and the statement of the ESF is carried out in the same mode
HS codes for which SNT, VS are applied, while the HS code has changed (807 HS codes) It is possible to write out an ESF with a NON-SNT sign (temporarily until the Internet is stabilized) In case of receipt of goods on the aircraft after January 1, 2022, the registration of the SNT and the statement of the ESF is carried out using the new HS codes
According to the remaining goods received on the sun before January 1, 2022, it is possible to issue an ESF with a NON SNT sign (temporarily until the Internet is stabilized)
Taking into account the above, when working in the system, we recommend using the Decision of the EEC Council of 14.09.2021 No. 80 (https://docs.eaeunion.org/docs/ru/014-30209/err_06102021_80 ) and the developed correlation table, where there is information on the continuity of HS codes. On the first page, the HS codes that have been replaced are marked. The second page reflects the new HS codes.