Introduction of mandatory registration of accompanying invoices for the import and export of grain crops

Based on the results of monitoring the transported goods, it was established that within the framework of the free movement of goods from the territory of the member states of the Eurasian Economic Union (hereinafter referred to as the EAEU), various tax evasion schemes are used, including the importation of goods to fictitious recipients.

As part of the automation and digitalization of tax administration processes, since November 2020, a pilot project has been launched to introduce accompanying invoices for goods (hereinafter - AIG) when importing and exporting goods from the EAEU countries (Order of the Deputy Prime Minister - Minister of Finance of the Republic of Kazakhstan dated November 16, 2020 No. 1104). Due to the introduction of AIG in general, the import of goods from the EAEU countries to fictitious recipients decreased by 2.5 times. Thus, VAT receipts on imports from the EAEU countries for taxpayers of the North Kazakhstan region in 2022 increased by 19% or 3.6 billion tenge by 2021. The forecast for this tax was fulfilled by 103%.

Taking into account the positive results of the ongoing pilot project, from February 10, 2023, mandatory registration of AIG is introduced for the import and export of grain and certain types of grain crops from the EAEU countries under 56 codes of the commodity nomenclature of foreign economic activity (hereinafter - CN FEA EAEU). For these purposes, the order of the Deputy Prime Minister - Minister of Finance of the Republic of Kazakhstan dated November 22, 2022 No. 1178 was signed.

No. p / p	CN FEA CODE for imported/exported goods	Deciphering CN FEA codes
1	1001990000	Wheat and meslin
2	1001912000	Soft wheat and meslin
3	1001190000	Other durum wheat
4	1001919000	Wheat and seed meslin, other
5	1001110000	Durum wheat
6	1001911000	Spelled seed
7	0708100000	Peas, shelled or unshelled, fresh or chilled
8	0710210000	Peas (pisum sativum), shelled or unshelled (raw or cooked in water or steamed), frozen
9	0713101000	Peas (pisum sativum), for sowing
10	0713109001	Peas (pisum sativum) other for animal feed
11	0713109009	Other peas (pisum sativum)
12	0713200000	Dried chickpeas, shelled, seeded or unshelled, split or not split
13	0713400000	Lentils, dried, shelled, seeded or unpeeled, split or not split
14	1002100000	Rye seed
15	1002900000	Other rye
16	1003100000	Barley seed
17	1003900000	Other barley
18	1004100000	Seed oats
19	1004900000	Other oats
20	1005109000	Other seed corn
21	1005900000	Other corn
22	1007109000	Sorghum grain, seed, other
23	1008100001	Buckwheat seed
24	1008100009	Other buckwheat
25	1008900000	Other cereals
26	1103119000	Cereals and wholemeal flour from soft wheat and spelled
27	1103192000	Cereals and wholemeal flour from rye or barley
28	1103199009	Other cereals and wholemeal flour from grains of other cereals
29	1103202500	Rye or barley granules
30	1103203000	Oat granules
31	1104290400	Barley grain, hulled, cut or not cut, whether or not crushed
32	1104290500	Grain from barley collapsed
33	1201100000	Soybeans, whether or not crushed, seed
34	1201900000	Soybeans, whether or not crushed, other
35	1204001009	Curly flax seeds for sowing, crushed or not crushed
36	1204009000	Other flax seeds, whether or not crushed
37	1205101000	Rapeseed, or colza for sowing, crushed or not crushed with a low content of erucic acid
38	1206009100	Sunflower seeds, shelled; in a gray husk and with white stripes, crushed or not crushed
39	1206009900	Other sunflower seeds, whether or not crushed
40	1207600000	Safflower seeds (carthamus tinctorius), whether or not crushed
41	1207992000	Seeds and fruits of other oilseeds, whether or not crushed
42	1209210000	Alfalfa seeds, for sowing
43	1209298000	Other forage seeds, for sowing
44	2005400000	Peas (pisum sativum), prepared or preserved without the addition of vinegar or acetic acid, not frozen, other than products of heading
45	2302109000	Other corn bran, chaff, mash and residues from screening, milling or other processing of cereals or legumes, whether or not granulated
46	2302301000	Wheat bran, chaff, mash, sieving residues, not granulated or granulated, with a starch content not exceeding 28% by weight and in which the proportion passed through a sieve with a diameter of 0.2 mm does not exceed 10% by weight or has an ash content in terms of on dry matter 1.5 wt.% or more
47	2302309000	Wheat bran
48	2302400800	Other rice bran, chaff, mash and other residues from screening, milling or other processing of grains of cereals or legumes, whether or not granulated
49	2302409000	Other bran, chaff, pulp and other residues from screening, milling or other processing of grains of cereals or legumes, whether or not granulated other cereals
50	2304000001	Soybean meal obtained from the extraction of soybean oil, whether ground or ground, whether or not granulated
51	2306300000	Cake and other solid residues from sunflower seeds, obtained from the extraction of vegetable fats or oils, whether or not ground or ground, whether or not granulated, other than wastes of heading 2304 or 2305
52	2309903100	Other products used in animal feed, not containing dairy products or containing less than 10% by weight of such products, not containing starch or containing 10% by weight or less starch
53	2309909601	Other products used in animal feed: containing 49 wt% or more of choline chloride, organic or inorganic based
54	3501105000	Casein for industrial purposes other than food or animal feed
55	5301210000	Linen wrinkled or tattered but not spun
56	5301290000	Other linen, combed or otherwise worked, but not spun

For other commodity items, the mandatory registration of AIG comes into force upon completion of the pilot project from April 1, 2023.

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.