Upon joining the World Trade Organization, the Republic of Kazakhstan undertook an obligation to the EAEU countries to create a national traceability system for goods on which reduced rates of import customs duties were applied, and to take the necessary measures to prevent the export of such goods to the territory of other EAEU member states.
In accordance with the Agreement on the Mechanism for the Traceability of Goods Imported into the Customs Territory of the Eurasian Economic Union, ratified on May 29, 2020 and entered into force on February 3, 2021, all EAEU member states must create and ensure the functioning of the National System for traceability of the turnover of goods imported into customs territory of the EAEU.
In accordance with Article 176-1 of the Tax Code, from January 1, 2022, the traceability of the turnover of goods imported into the customs territory of the Eurasian Economic Union is carried out on the territory of the Republic of Kazakhstan.
The traceability of the turnover of goods imported into the customs territory of the EAEU, in accordance with an international treaty ratified by the Republic of Kazakhstan, is carried out by organizing a system for accounting for goods subject to traceability, and operations related to the circulation of such goods, using a national traceability system in accordance with an international treaty, ratified by the Republic of Kazakhstan.
The rules for the functioning of the mechanism for the traceability of goods were approved by the Order. Minister of Finance of the Republic of Kazakhstan dated January 27, 2022 No. 88.
The national traceability system is the information system of electronic invoices (IS EI), which ensures the collection, accounting and storage of information about goods subject to traceability, and transactions related to the circulation of such goods, in the manner and within the time limits determined by an international treaty ratified by the Republic Kazakhstan.
Taxpayers involved in the circulation of goods subject to traceability are subject to issue an EI on the basis of an issued AIG through the virtual warehouse. In the absence of such an EI, the movement of such goods is not allowed.
The list of goods subject to traceability in accordance with the Agreement on the mechanism of traceability of goods imported into the customs territory of the Eurasian Economic Union was approved by the decision of the Council of the Eurasian Economic Commission dated January 21, 2022 No. 2 (appendix decision of the EEC Council).
From April 1, 2023, it is envisaged to issue AIG for goods, subject to traceability.
The list of goods for which traceability is carried out under the pilot project includes 11 codes of the commodity nomenclature of foreign economic activity (household refrigerators and freezers).
The State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan issued a press release for taxpayers, according to which a Draft Order was prepared on the mandatory execution of AIG only in the following categories:
- from February 10, 2023, exports and imports from the EAEU for certain types of goods (grain);
- since April 01, 2023 on excise goods (to alcoholic products, oil products, tobacco products), by 11 types of goods, traceability subjects (fridges and deep freezes household by the Commodity Nomenclature of Foreign Economic Activity 8418102001, 8418108001, 841821000, 8418215100, 8418215900, 8418219100, 8418219900, 8418302001, 8418308001, 8418402001, 8418408001 codes) according to the Agreement on the traceability mechanism and also export and import of all types of goods within EEU.
It should be noted that upon the entry into force of the mandatory registration of the AIG, administrative liability is provided for the failure to submit the AIG and the inconsistency of the information in the AIG with the actual cargo being transported.
In accordance with Article 283-1 of the Code of Administrative Offenses, failure to submit or late submission of the AIG, inconsistency in the name, unreliable reflection of the quantity (volume) of goods in the AIG entails a fine of 5 to 30 monthly calculation indices, depending on the business entity.