Turnover related to international transportation
The following works and services related to transportation that are international in accordance with Articles 387 and 448 of the Tax Code of the Republic of Kazakhstan, the place of implementation of which is the Republic of Kazakhstan, are exempt from value added tax: loading, unloading, reloading (draining, filling, transferring products to other main pipelines, transshipment to another type of transport);
rearrangement of wagons onto bogies or wheel pairs of a different track gauge when crossing the customs border of the member states of the Eurasian Economic Union;
forwarding of goods, including mail, exported from the territory of the Republic of Kazakhstan, imported to the territory of the Republic of Kazakhstan, as well as transit cargo;
wagon (container) operator services;
technical and air navigation services, for the sale of goods, works, and services included in airport activities in accordance with the legislation of the Republic of Kazakhstan on the use of the airspace of the Republic of Kazakhstan and aviation activities; seaports services for international flights; universal postal services; services for forwarding registered mail items.
For the purposes of this section, the services of the wagon (container) operator are the following services provided by them in a complex for the purpose of organizing cargo transportation and provided by the wagon (container) operator indicated in the transportation document as a participant in the transportation process: