THE ORDER OF THE FIRST DEPUTY PRIME MINISTER OF THE REPUBLIC OF KAZAKHSTAN - THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN of December 26, 2019 No. 1424
On approval of the Inventory on which the obligation on execution of accompanying invoices extends to goods, and also Rules of execution of accompanying waybills on goods and their document flow
(with amendments and additions as of 01.01.2025)
The title is set out in the edition of the order The Minister of Finance of the Republic of Kazakhstan dated 04.06.21 № 531 (see old edition.); the change is made in the official language, the text in Russian does not change in accordance with the order of Deputy Prime Minister - Minister of Finance of the Republic of Kazakhstan dated 13.04.22 № 401
The preamble is set out in the edition of the order of the Minister of Finance of the Republic of Kazakhstan dated 04.06.21 г. № 531 (see old edition.)
According to article 176 of the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code), the Law of the Republic of Kazakhstan "On ratification of the Agreement on the mechanism of traceability of the goods imported on customs area of the Eurasian Economic Union" I HEREBY ORDER:
Paragraph 1 is amended in the official language, the text in Russian does not change in accordance with the order of Deputy Prime Minister - Minister of Finance of the Republic of Kazakhstan dated 13.04.22 № 401 13.04.22 г. № 401; is amended in the official language, the text in Russian does not change in accordance with the order of Deputy Prime Minister - Minister of Finance of the Republic of Kazakhstan dated 26.12.23 № 1321 (put into effect from 9 January 2024) (see old edition .)
Approve the attached:
1) List of goods subject to the obligation to issue accompanying invoices for goods (hereinafter referred to as the List of Goods), in accordance with Annex 1 to this order;
2) Rules registration of accompanying invoices for goods and their document flow in accordance with Annex 2 to this order.
To invalidatecertainorders of the Minister of Finance of the Republic of Kazakhstanaccording to Annex 3 to the Order (далее - Перечень).
The StateRevenueCommittee of the Ministry of Finance of the Republic of Kazakhstan, in accordance with the procedureestablished by law, shall ensure:
1) state registration of this order in the Ministry of Justice of the Republic of Kazakhstan;
2) placement of this order on the Internet resource of the Ministry of Finance of the Republic of Kazakhstan;
3) within ten working days after the state registration of this order with the Ministry of Justice of the Republic of Kazakhstan, submit to the Department of Legal Service of the Ministry of Finance of the Republic of Kazakhstan information on the implementation of measures provided for in subparagraphs 1) and 2) of this paragraph.
ThisorderentersintoforceonJanuary1, 2020,except for paragraphs 1, 2, 3, 4, 5, 6, 8 и 9 of the list, which enters into force on April 1, 2020, and is subject to official publication.
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First Deputy Prime Minister |
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List is set out in the edition of the Order of the First Deputy Prime Minister of the Republic of Kazakhstan - Minister of Finance of the Republic of Kazakhstan dated 13.04.20 № 379 (see old edition .); the order of Acting Minister of Finance of the Republic of Kazakhstan dated 19.06.20 № 615 (see old edition .); the order of the Minister of Finance of the Republic of Kazakhstan dated 14.10.20 № 1006 (see old edition .); the order of the Minister of Finance of the Republic of Kazakhstan dated 26.03.21 № 253 (see old edition .); the order of the Minister of Finance of the Republic of Kazakhstan dated 04.06.21 № 531 (see old edition .); the order of the Minister of Finance of the Republic of Kazakhstan dated 01.11.21 г. № 1127 (see old edition .); the order of Deputy Prime Minister - the Minister of Finance of the Republic of Kazakhstan dated 13.04.22 № 401 (see old edition .); the order of Deputy Prime Minister - the Minister of Finance of the Republic of Kazakhstan dated 22.11.22. № 1178 (put into effect from 24 January 2023) (see old edition .); the order of Deputy Prime Minister - the Minister of Finance of the Republic of Kazakhstan dated 15.03.23 . № 278 (put into effect from 1 April 2023) (see old edition .); is amended in accordance with the с the order of Deputy Prime Minister - the Minister of Finance of the Republic of Kazakhstan dated 26.12.23 . № 1321 (put into effect from 15 March 2024.) (see old edition .); the order of the Minister of Finance of the Republic of Kazakhstan dated 11.09.24 № 619 (put into effect from 1 December 2024 .) (see old edition .)
Annex 1
to the Order of the First Deputy
The Prime Minister
of the Republic of Kazakhstan -
Minister of Finance
of the Republic of Kazakhstan
dated December 26, 2019 № 1424
The list of goods
subject to the obligation to issue accompanying invoices for goods
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№ |
Name of a product |
Start date of issuing accompanying notes for goods |
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1. |
Biofuels, the production and turnover of which is regulated by the Law of the Republic of Kazakhstan "On State regulation of production and turnover of biofuels" |
1 April 2023 |
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2. |
Ethyl alcohol and (or) alcoholic products, the production and turnover of which is regulated by the Law of the Republic of Kazakhstan "On State regulation of the production and turnover of ethyl alcohol and alcoholic products" |
1 April 2023 |
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3. |
Certain types of petroleum products, the production and turnover of which is regulated by the Law of the Republic of Kazakhstan "On State Regulation of production and turnover of certain types of petroleum products" |
1 April 2023 |
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3-1 |
Gasohol, benzonal, nefras, a mixture of light hydrocarbons, an ecological fuel in accordance with subparagraph 5) of the Article 462 of the Code of the Republic of Kazakhstan "On taxes and other mandatory payments to the Budget" (Tax Code). |
15 March 2024 |
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3-2 |
Liquefied petroleum gas, the production and turnover of which is regulated by the Law of the Republic of Kazakhstan "On Gas and Gas Supply» |
1 December 2024 |
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4. |
Goods subject to traceability in accordance with the Agreement on the traceability mechanism |
1 April 2023 |
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5. |
Goods imported into the territory of the Republic of Kazakhstan from the territory of the member States of the Eurasian Economic Union |
1 April 2023 |
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6. |
Goods exported from the territory of the Republic of Kazakhstan to the territory of the member States of the Eurasian Economic Union |
1 April 2023 |
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7 |
Goods imported into the territory of the Republic of Kazakhstan from the territory of the member States of the Eurasian Economic Union, by codes CN FEA EEU 1001990000, 1001912000, 1001190000, 1001919000, 1001110000, 1001911000, 0708100000, 0710210000, 0713101000, 0713109001, 0713109009, 0713200000, 0713400000, 1002100000, 1002900000, 1003100000, 1003900000, 1004100000, 1004900000, 1005109000, 1005900000, 1007109000, 1008100001, 1008100009, 1008900000, 1103119000, 1103192000, 1103199009, 1103202500, 1103203000, 1104290400, 1104290500, 1201100000, 1201900000, 1204001009, 1204009000, 1205101000, 1206009100, 1206009900, 1207600000, 1207992000, 1209210000, 1209298000, 2005400000, 2302109000, 2302301000, 2302309000, 2302400800, 2302409000, 2304000001, 2306300000, 2309903100, 2309909601, 3501105000, 5301210000, 5301290000 |
10 February 2023 |
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8 |
Goods exported from the territory of the Republic of Kazakhstan to the territory of the member States of the Eurasian Economic Union, by codes CN FEA EEU 1001990000, 1001912000, 1001190000, 1001919000, 1001110000, 1001911000, 0708100000, 0710210000, 0713101000, 0713109001, 0713109009, 0713200000, 0713400000, 1002100000, 1002900000, 1003100000, 1003900000, 1004100000, 1004900000, 1005109000, 1005900000, 1007109000, 1008100001, 1008100009, 1008900000, 1103119000, 1103192000, 1103199009, 1103202500, 1103203000, 1104290400, 1104290500, 1201100000, 1201900000, 1204001009, 1204009000, 1205101000, 1206009100, 1206009900, 1207600000, 1207992000, 1209210000, 1209298000, 2005400000, 2302109000, 2302301000, 2302309000, 2302400800, 2302409000, 2304000001, 2306300000, 2309903100, 2309909601, 3501105000, 5301210000, 5301290000 |
10 February 2023 |
Rules are set out in edition of the Order Deputy Prime Minister - Minister of Finance of the Republic of Kazakhstan dated 15.03.23 № 278 (put into effect from 1 April 2023.) (see old edition .)
Annex 2
to the Order of the First Deputy
The Prime Minister
of the Republic of Kazakhstan -
Minister of Finance
of the Republic of Kazakhstan
dated 26 December 2019 № 1424
Rules for issuing
of accompanying invoices for goods and their document flow
Chapter 1. General provisions
TheseRules for issuingaccompanyinginvoicesforgoodsandtheirdocument management (hereinafter - the Rules) have been developedinaccordancewithArticle 176 of the Code of the Republic of Kazakhstan "On taxes and other mandatory payments to the budget" (Tax Code) (hereinafter - the Tax Code), the Law of the Republic of Kazakhstan "On ratification of the agreement on the mechanism of traceability of goods imported into the Customs Territory of the Republic of Kazakhstan". the territory of the Eurasian Economic Union", and determine the procedure for issuing accompanying invoices for goods (hereinafter - the AIGs) intended to control the movement of goods.
For the purposes of taxation, as well as tax and customs administration, the AIGS is:
1) a shipping document, including one confirming the shipment of goods to the taxpayer;
2) the primary accounting document.
The following terms and abbreviations are used within the framework of these Rules:
1) retail trade is an entrepreneurial activity for the sale to a buyer of goods intended for personal, family, home or other use not related to entrepreneurial activity;
2) virtual warehouse is a module of the electronic invoice information system (hereinafter referred to as IS EI ), designed to ensure the automatic functioning of the goods traceability mechanism in the territory of the Republic of Kazakhstan;
3) the identification number (IN) of the warehouse is the registration number of the taxpayer's virtual warehouse in the IS EI ;
4) commodity - any movable property, including the currency of the member states of the Eurasian Economic Union (hereinafter - the EEU), securities and (or) currency valuables, traveler's checks, electric energy, as well as other movable items equated to immovable property in accordance with the Code of the Republic of Kazakhstan "On customs regulation in the Republic of Kazakhstan";
5) Product ID - an automatically generated identifier for the goods in the virtual warehouse;
6) movement of goods - movement on the territory of the Republic of Kazakhstan and (or) importation into the territory of the Republic of Kazakhstan and (or) export from the territory of the Republic of Kazakhstan of goods within one person.
Types of virtual warehouses:
1) "Warehouse" - the taxpayer's main warehouse (it is permissible to create several warehouses);
2) "Unallocated warehouse" - a warehouse created automatically for users of the EI IS and for recipients who sell goods in retail, including those who are not registered in the EI IS;
3) "Selling point" - the place of sale of goods, the point of sale, which is located in the sales area of the store;
4) "Archive" is a storage warehouse for automatically written-off taxpayer goods, which is marked "Small retail outlet" when registering a co-op.
Signs of virtual warehouses:
1) "Priority warehouse" - a warehouse designated by an EI IS participant for automatically registering and debiting goods from a virtual warehouse;
2) "Warehouse for the registration of goods on declarations of goods" - a warehouse for the automatic registration of goods on declarations of goods;
3) "Public warehouse" - a warehouse provided by the buyer to the supplier for choosing a warehouse when moving and selling goods;
4) "Warehouse of participants in joint activities" - a warehouse used by participants in joint activities (hereinafter - the PJA Warehouse);
5) "Warehouse for leasing" - a warehouse for joint use with various contractors (supplier or recipient) for a certain period of time;
6) "Raw material processing warehouse" - the warehouse used by the giver and the processor of raw materials;
7) "Warehouse of the reorganized entity" - the warehouse used during the reorganization of the enterprise.
The Rules are supplemented by paragraph 5-1 in accordance with the Order Deputy Prime Minister - Minister of Finance of the Republic of Kazakhstan dated 26.12.23. № 1321 (put into effect from 9 January 2024 )
5-1. Information on the remaining goods entered into the virtual warehouse form log using the "Leftovers" form must correspond to information on the actual number of remaining goods in the warehouse.
Information on goods produced in the territory of the Republic of Kazakhstan entered into the journal of forms of the virtual warehouse through the "Production" form must correspond to information on the actual number of remaining goods in the warehouse.
Chapter 2. The procedure for issuing the accompanying invoice for goods and their document flow
Paragraph 6 is set out in the edition of the Order of the Deputy Prime Minister - Minister of Finance of the Republic of Kazakhstan dated 26.12.23 № 1321 (put into effect from 9 January 2024 .) (see old edition .)
The AIG is issued in electronic form in the EI IS, with the exception of the case specified in paragraph 64 of these Rules, when the AIG is subject to registration on paper.
The AIG is issued by the supplier (during import - recipient) in accordance with Annex 1 to these Rules, in the state or Russian languages through the "Virtual Warehouse" module.
For the goods listed in lines 5, 6, 7, and 8 of the List of Goods, the AIG is issued without using the "Virtual Warehouse" module.
When issuing the AIG on paper, the supplier (during import, the recipient) keeps a Log of registration and accounting of paper accompanying invoices for goods (hereinafter referred to as the Log) in accordance with Annex 2 to these Rules.
When moving, selling goods on the territory of the Republic of Kazakhstan, as well as when exporting outside the Republic of Kazakhstan, the AIG is issued in the national currency of the Republic of Kazakhstan, with the exception of the following cases in which it is issued in a foreign currency:
1) for transactions (operations) for the sale of goods concluded (performed) under a production sharing agreement (contract);
2) for transactions (operations) involving the sale of goods for export subject to a zero rate of value added tax (hereinafter - the VAT) in accordance with Articles 386, 446 and 449 of the Tax Code;
3) sales turnover, which is subject to a zero VAT rate in accordance with paragraph 3 of Article 393 of the Tax Code.
When goods are imported into the territory of the Republic of Kazakhstan, the AIG is issued in the national currency or in the currency indicated on the invoice.
The AIG is considered as completed if:
1) complies with the requirements established by the tax legislation of the Republic of Kazakhstan, the Law of the Republic of Kazakhstan "On electronic document and electronic digital signature" (hereinafter - the Law on electronic document) and these Rules;
2) AIG has been assigned an electronic registration number in the EI IS;
3) AIG on paper is registered in the Log.
Integration interaction of external accounting systems of taxpayers with the "Virtual Warehouse" module of the IS EI is carried out through API mechanisms that allow external accounting systems to perform all operations in the IS EI provided for by business processes in the Web application by integrating the IS EI with the accounting systems of the participants of the IS EI.
When external accounting systems interact with the electronic document exchange service, at taxpayers' choice, the integration interaction of such a service with the Virtual Warehouse module of the IS EI is also carried out through API mechanisms that allow this service to perform all operations provided for by business processes in the Web application in the EI by integrating with the IS EI.
Paragraph 11 is set out in the edition of the Order of the Deputy Prime Minister - Minister of Finance of the Republic of Kazakhstan dated 26.12.23 № 1321 (put into effect from 9 January 2024 .) (see old edition .)
The original (script) of the AIG is an electronic document contained in the ESF information system, as well as a hard copy of the AIG, issued in the case provided for in paragraph 64 of these Rules.
The AIG printed from the EI IC on paper reflects the details filled in by the supplier and allows for a difference from the electronic (on-screen) version of the AIG.
Individual fields of a farming co-op are not subject to filling in if such fields have the following characteristics in the technical description of the farming co-op structure::
1) "optional field";
2) the "conditionally required field" and the conditions for mandatory filling do not apply.
The technical description of the AIG structure is published on the Internet resource of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan (hereinafter referred to as the SRC), and is taken into account when accepting and processing AIGs in the EI IS.
When external accounting systems interact with the electronic document exchange service, at taxpayers' choice, the integration interaction of such a service with the Virtual Warehouse module of the EI is also carried out through API mechanisms that allow this service to perform all operations provided for by business processes in the Web application in the EI by integrating with the EI IS.
Paragraph 13 is amended in accordance with the Order of the Deputy Prime Minister - Minister of Finance of the Republic of Kazakhstan dated 26.12.23 № 1321 (put into effect from 9 January 2024)г.) (see old edition .); (put into effect from 15 March 2024) (see old edition .); is set out in the edition of the Order The Minister of Finance of the Republic of Kazakhstan dated 11.09.24 № 619 (put into effect from 29 September 2024) (see old edition .); from 1 December 2024) (see old edition .)
AIG is subject to registration:
1) when moving, selling and (or) shipping in the territory of the Republic of Kazakhstan the goods indicated in the lines, ordinal numbers 1, 2, 3, 3-1 and 3-2 of the List of Goods;
2) when selling on the territory of the Republic of Kazakhstan the goods indicated in line 4 of the List of Goods;
3) when goods are imported into the territory of the Republic of Kazakhstan from the territory of the EEU member states, with the exception of the import of goods by passenger car, the permitted maximum load capacity of which does not exceed 2.5 tons;
4) when exporting from the territory of the Republic of Kazakhstan to the territory of non-EEU member states, the goods indicated in the lines, ordinal numbers 1, 2, 3, 3-1, 3-2 and 4 of the List of Goods;
5) when exporting goods from the territory of the Republic of Kazakhstan to the territory of the EEU member states, except for export of goods by passenger car, the permitted maximum load capacity of which does not exceed 2.5 tons;
6) when selling state-owned property on the territory of the Republic of Kazakhstan (goods listed in lines 1, 2, 3, 3-1, 3-2 and 4 of the List of Goods);
7) When goods are imported into the territory of the Republic of Kazakhstan from the territory of the EEU member States or exported from the territory of the Republic of Kazakhstan to the territory of the EEU member States by road, while AIG is issued by a carrier engaged in the transportation of goods (forwarding, courier delivery);
8) when goods are moved within the same person and (or) between structural divisions of the same person, except for the movement of goods across the territory of the Republic of Kazakhstan indicated in lines 3-2 and 4 of the List of Goods.
When carrying out transportation by motor vehicle, the AIG is issued separately for each vehicle
Paragraph 14 is amended in accordance with the с Order of the Deputy Prime Minister - Minister of Finance of the Republic of Kazakhstan dated 26.12.23. № 1321 (put into effect from 9 January 2024) (see old edition .); (put into effect from 15 March 2024 ) (see old edition .); is set out in the edition of the Order of The Minister of Finance of the Republic of Kazakhstan dated 11.09.24. № 619 (put into effect from 29 September 2024) (see old edition .); from 1 December 2024.) (see old edition .)
AIG is not subject to registration:
1) in retail trade, in the following cases:
when selling goods, payments for which are carried out : in cash with the presentation to the buyer of a check from a cash register and (or) through payment terminals for services;
using equipment (devices) designed for making payments using payment cards;
when selling goods to individuals, payments for which are made in electronic money or using electronic payment methods;
2) in the case of retail sale by gas stations of the goods indicated in lines, ordinal numbers 3, 3-1 and 3-2 of the List of Goods;
3) when goods are imported into the territory of the Republic of Kazakhstan from the territory of non-EEU member states and from the territory of the EEU member States through the main pipeline system and (or) power transmission lines;
4) when goods are exported from the territory of the Republic of Kazakhstan to the territory of non-EEU member states and to the territory of the EEU member States through the main pipeline system and (or) power transmission lines;
5) when goods are imported into the territory of the Republic of Kazakhstan from the territory of the EEU member States, for which the place of origin of transportation is the territory of non-EEU member states;
6) when exporting goods from the territory of the Republic of Kazakhstan to the territory of the EEU member States, for which the destination country is the territory of a non-EEU member state, with the exception of goods indicated in lines, ordinal numbers 1, 2, 3, 3-1, 3-2 and 4 of the List of Goods;
7) when shipping returnable containers, with the exception of cases of export of containers, the HS code, which is included in the List of exemptions of the World Trade Organization (hereinafter - WTO), from the territory of the Republic of Kazakhstan to the territory of the EEU member States;
8) when moving goods within the same person between stationary, industrial and (or) warehouse premises located at the same address;
9) when goods for personal use by individuals are imported into the territory of the Republic of Kazakhstan from the territory of the EEU member States or exported from the territory of the Republic of Kazakhstan to the territory of the EEU Member States in accordance with the legislation of the Republic of Kazakhstan.
Paragraph 15 is amended in accordance with the с the Order of the Deputy Prime Minister - Minister of Finance of the Republic of Kazakhstan dated 26.12.23 № 1321 (put into effect from 9 January 2024 .) (see old edition .); (put into effect from 15 March 2024) (see old edition .); is set out in the edition of the Order The Minister of Finance of the Republic of Kazakhstan dated 11.09.24 № 619 (put into effect from 29 September 2024) (see old edition .); from 1 December 2024) (see old edition .)
AIG is submitted by the supplier (during import by the recipient) within the following time limits provided for in Article 176 of the Tax Code:
1) when moving, selling and (or) shipping goods across the territory of the Republic of Kazakhstan - no later than the beginning of the movement, sale and (or) shipment of goods;
2) when goods are imported into the territory of the Republic of Kazakhstan:
from the territory of non-EEU member states - no later than the beginning of the movement and sale of goods indicated in lines 1, 2, 3, 3-1, 3-2 and 4 of the List of Goods subject to customs clearance.;
from the territory of the EEU member States to the crossing of the State border of the Republic of Kazakhstan;
3) when exporting from the territory of the Republic of Kazakhstan to the territory of non-EEU member states, the goods indicated in the lines, ordinal numbers 1, 2, 3, 3-1, 3-2 and 4 of the List of Goods - no later than the beginning of the movement, sale and (or) shipment of goods.;
4) when goods are exported from the territory of the Republic of Kazakhstan to the territory of the EEU member states - no later than the beginning of the movement, sale and (or) shipment of goods.;
5) when carrying out international road transport from the territory of one EAEU Member State to the territory of another EEU Member State through the territory of the Republic of Kazakhstan - at a checkpoint at the crossing of the State Border of the Republic of Kazakhstan.
When goods are imported into the territory of the Republic of Kazakhstan from the territory of the EEU member States or goods are exported from the territory of the Republic of Kazakhstan to the territory of the EEU member States by motor vehicle or aircraft, an employee of the state revenue authority confirms the fact of crossing the State Border of the Republic of Kazakhstan by affixing an appropriate mark in the AIG .
Paragraph 16 is set out in the edition of the the Order of the Deputy Prime Minister - Minister of Finance of the Republic of Kazakhstan dated 26.12.23 № 1321 (put into effect from 9 JAnuary 2024) (see old edition .)
AIG recipient within 10 (ten) calendar days from the date of AIG registration in the EI IS, submits through the EI IS a confirmed or rejected AIG signed by the EDS in accordance with the procedure established by the Law of the Republic of Kazakhstan "On Electronic Document and Electronic Digital Signature", with the exception of the delivery (transportation) of goods by any type of transport, in which the submission a confirmed or rejected AIG is carried out no later than 20 (twenty) business days from the date of registration of the AIG in the EI IS.
Paragraph 17 is amended in accordance with the с the Order of the Deputy Prime Minister - Minister of Finance of the Republic of Kazakhstan dated 26.12.23 № 1321 (put into effect from 15 March 2024) (see old edition .)
AIG confirmation by the recipient is not required in the following cases:
1) when selling goods for export;
2) when selling aviation fuel carried out by airports when refueling aircraft of foreign airlines operating international flights, international air transportation;
3) when selling goods to a taxpayer who is a retail entity, while ensuring that the recipient meets the following criteria:
applying a special tax regime based on a simplified declaration;
is not registered as a VAT payer;
according to the types of activity (retail trade, provision of food and beverage services, according to the general classification of economic activity);
the use of a cash register machine with the function of recording and transmitting data.
When issuing AIGs for such a taxpayer, the "Small retail outlet" mark is automatically set in the recipient's category.
4) when selling the goods indicated in lines 3 and 3-1 of the List of Goods to the end user.
Paragraph 18 is set out in the edition of the order of the Deputy Prime Minister - Minister of Finance of the Republic of Kazakhstan dated 26.12.23. № 1321 (put into effect from 9 January 2024 .) (see old edition .)
A certificateissuedindicatingincompleteand(or)unreliabledata,aswell as unconfirmedornot rejected by the recipient, is subject to correctionorrecall by the supplier(uponimportation by the recipient),except for the casesestablished by thisparagraph:
1) upon delivery (transportation) of goods by any type of transport - within 20 (twenty) working days. days from the date of registration of the AIG in the IS ESF;
2)upondelivery of the goodswithoutusingtransport-within10(ten)calendardaysfrom the date of registration of the AIG in the EI IS.At the same time, acertificateissuedduring the import(export) of goods to (from)theterritory of the Republic of Kazakhstanfrom(to)theterritory of the EEUmember States,forwhichthere is confirmation of the fact of crossing the StateBorder of the Republic of Kazakhstan, is notsubject to recall.
If it is necessary to makechangesand(or)additions to apreviouslyissuedAIG ,correcterrors that do notentail the replacement of the supplierand(or)recipient of goods,thecorrectedAIG is issued with the cancellation of the previouslyissuedAIG.Atthe same time, the correctedAIG indicates the registrationnumber of the correctedAIG in the EIIS.
Whenreturning the product:
1) according to the rejected AIG by the recipient, the supplier moves the goods to the supplier's warehouse for shipment of goods under the AIG with the status "rejected"; 2) in case of withdrawal of the AIG, before the confirmation or rejection of the AIG by the recipient - supplier, the goods are moved to the warehouse of shipment of goods under the AIG with the status "recalled".;
3) according to the AIG previously confirmed by the recipient, the recipient issues the AIG for a refund, while indicating the registration number of the previously issued AIG in the EI IS.
Paragraph 21 is set out in the edition of the order of the Deputy Prime Minister - Minister of Finance of the Republic of Kazakhstan dated 26.12.23 . № 1321 (put into effect from 9 January 2024) (see old edition .)
Forgoodssold to a taxpayerwho, in accordance with subparagraph 3) of paragraph 17 of these Rules, has been assigned the mark "Small retail outlet", the AIG for the return of the goods is processed by the supplier.
Paragraph 22 is amended in accordance with the Order of the Deputy Prime Minister - Minister of Finance of the Republic of Kazakhstan dated 26.12.23 № 1321 (put into effect from 15 March 2024) (see old edition .); is set out in the edition of the the Order of the Minister of Finance of the Republic of Kazakhstan dated 11.09.24 № 619 (put into effect from 29 September 2024) (see old edition .); from 1 September 2024 ) (see old edition .)
When goods are imported into the territory of the Republic of Kazakhstan from the territory of the EEU member states, the recipient of the goods indicated in lines, ordinal numbers 1, 2, 3, 3-1, 3-2 and 4 of the List, issues a primary inventory control, through which the goods enter the virtual warehouse.
The data of the first AIG on the goods reflected in this paragraph are subject to comparison with the data of form 328.00 in order to automatically indicate the source of origin when issuing the EI within 10 (ten) business days after confirmation by the state revenue authorities of the payment of indirect taxes, with the exception of goods used for their own needs..
Paragraph 23 is set out in the edition of the order of the Deputy Prime Minister - Minister of Finance of the Republic of Kazakhstan dated 26.12.23 . № 1321 (put into effect from 9 January 2024) (see old edition .); order of the Minister of Finance of the Republic of Kazakhstan dated 11.09.24 № 619 (put into effect from 29 September 2024) (see old edition .)
Whengoods are imported into theterritory of the Republic of Kazakhstanfrom the territory of the EEUmember States orgoods are exportedfrom the territory of the Republic of Kazakhstan to theterritory of the EEUMember States by motorvehicle,aircraft, the personcarrying out suchtransportation of goods(driver/representative of the company(forwarding, courierdelivery))whencrossing the StateBorderat a checkpoint/airport, provides the registrationnumber of the agricultural AIG for thetransportedgoods to an employee of the staterevenuebodytoconfirm the fact of crossing the StateBorder of the Republic of Kazakhstan..
The Rules are supplemented by paragraph 23-1 in accordance with the order of the Deputy Prime Minister - Minister of Finance of the Republic of Kazakhstan dated 26.12.23 № 1321 (put into effect from 15 March 2024); is set out in the edition of the the order of the Minister of Finance of the Republic of Kazakhstan dated 11.09.24 № 619 (put into effect from 1 December 2024) (see old edition .)
23-1. The recipient of goods imported into the territory of the Republic of Kazakhstan from the territory of the EEU member States, with the exception of the goods indicated in lines, ordinal numbers 1, 2, 3, 3-1, 3-2 and 4 of the List of goods entered into the virtual warehouse according to the AIG, has the opportunity to write off these goods from the virtual warehouse.
Paragraph 24 is amended in accordance with the the order of the Deputy Prime Minister - Minister of Finance of the Republic of Kazakhstan dated 26.12.23 № 1321 (put into effect from 9 January 2024) (see old edition .); (put into effect from 15 March 2024) (see old edition .); is set out in the edition of the Order Minister of Finance of the Republic of Kazakhstan dated 11.09.24 г. № 619 (put into effect from 29 September 2024 .) (see old edition .)
The goods indicated in the rows, ordinal numbers 1, 2, 3, 3-1, 3-2 and 4 of the List of goods, are written off from the virtual warehouse without registration of a co-op for sale:
based on the receipt of a cash register machine with the fixing and (or) transmitting data function, which contains the product ID, automatically to the 16th (sixteenth) calendar day from the date of implementation;
when used for personal needs, in production, provision of services, performance of work;
in case of damage, loss, theft, disposal;
upon termination of traceability;
upon receipt of goods under a co-op issued to a retail entity that meets the criteria set out in subparagraph 3) paragraph 17 of these Rules, automatically after 30 (thirty) calendar days from the date of registration of the COE.
Paragraph 25 is set out in the edition of the Order of the Deputy Prime Minister - Minister of Finance of the Republic of Kazakhstan dated 26.12.23 № 1321 (put into effect from 9 January 2024) (see old edition .)
AIG registered in the EI IS is stored from the date of registration in the EI IS during the limitation period established by the Tax Code.
The inventory item registered in the Journal of Registration and Accounting of Paper inventory items, as well as the log of registration and accounting of paper inventory items, are kept from the date of registration of the inventory item during the limitation period established by the Tax Code.
The statement of the EI for goods subject to the AIG registration requirement is carried out on the basis of the AIG, indicating in line 32 "The document confirming the delivery of goods, works and services" the AIG registration number of.
The data on goods reflected in the AIG and the ESF are identical, with the exception of the cost indicators of the goods, as well as data on goods with changes in qualitative and quantitative characteristics, the HS code of which is specified in Appendix 4 to these Rules.
In case of technical failures during the deadlines for registration, confirmation or refusal to confirm the AIG, work in the EI IS is suspended for the period of eliminating technical errors and restoring the functionality of the EI IS.
AIG registration, confirmation or refusal to confirm the AIG is carried out within 3 (three) business days after the elimination of technical errors and the restoration of the functionality of the EI IS.
28 If the recipient rejects the AIG, the number and date of which are indicated in line 32 "Document confirming the delivery of goods, works and services", registered by the ESF, the supplier shall issue the corrected AIG no later than 3 (three) business days after the date of the AIG rejection.
At the same time, when issuing a corrected EI based on such a AIG, the number of the corrected EI is indicated..
Chapter 3. The procedure for filling in the accompanying invoice for the goods.
Paragraph 29 is set out in the edition of the order of the Deputy Prime Minister - Minister of Finance of the Republic of Kazakhstan dated 26.12.23 № 1321 (put into effect from 9 January 2024) (see old edition .); is amended in accordance with the order of the Deputy Prime Minister - Minister of Finance of the Republic of Kazakhstan dated 26.12.23 № 1321 (put into effect from 15 March 2024) (see old edition .)
In section A, "General Section", the lines with the following ordinal numbers are filled in:
"1. Number of the accounting system accounting system" - the serial number of the accounting system, which is assigned in the tax accounting of the taxpayer and is determined by the supplier of goods independently (this field is not required to fill in);
"2. Date of shipment of the goods" - the date is filled in manually;
"3. AIG registration number in the IS EI " - is filled in automatically when registering the AIG in the IS EI (it is not intended to be filled in and/or edited by the participant of the IS ESF);
"3.1. Date and time of AIG registration in the IS EI " - is filled in automatically by the ESF IP and corresponds to the actual time of registration;
"4. Act number/Notifications on goods subject to labeling" - the registration number of the act of acceptance/transfer or notification of the import of goods subject to labeling is indicated (this field is optional);
"4.1. Date of the act/notifications on goods subject to labeling" - the date of the act of acceptance/transfer or notification of the import of goods subject to labeling is indicated (this field is optional);
"5. AIG correction " - a mark is placed, if necessary, to correct errors that do not entail the replacement of the supplier and (or) recipient of the goods, by canceling the previously issued AIG and issuing the corrected AIG ;
"5.1. Registration number of the corrected AIG in the IS EI " - the registration number of the corrected AIG in the IS ESF is indicated;
"6. Return of goods previously accepted under the AIG " - a mark is placed, if necessary, to return the goods, indicating in section B "Details of the supplier" details of the recipient, in section C "Details of the recipient" details of the supplier;
"6.1. Registration number of the AIG in the IS EI " - the registration number of the previously issued AIG in the IS EI is indicated.;
"7. Import of goods into the territory of the Republic of Kazakhstan" - if necessary, a corresponding mark is placed in the box:
"7.1. Import of goods into the territory of the Republic of Kazakhstan";
"7.2. Import for processing";
"7.3. Temporary importation";
"7.4. Import of temporarily exported goods";
"7.5. Import of goods into the territory of the FEZ" - the mark is indicated:
"7.5.1. Name of the FEZ" - filled in if necessary when selling goods to the territory of the "free (special, special) economic zone" (hereinafter - the FEZ), (selected from the displayed list);
"8. Export of goods from the territory of the Republic of Kazakhstan" - if necessary, a corresponding mark is placed in the box:
"8.1. Export of goods from the territory of the Republic of Kazakhstan";
"8.2. Export for processing";
"8.3. Temporary export";
"8.4. Export of temporarily imported goods";
"8.5. Export of goods from the territory of the FEZ";
"8.5.1. Name of the FEZ" - filled in if necessary when selling goods from the territory of the FEZ (selected from the displayed list);
"9. Movement of goods" - if necessary, a corresponding mark is placed in the cell:
"9.1. Within one person in the territory of the Republic of Kazakhstan" - a mark is placed, only for the goods indicated in the rows, ordinal numbers 1, 2, 3 and 3-1 of the List of goods;
"9.2. Within one person within the EAEU";
"9.3. Other movement";
"10. Excisable and other goods (except those subject to labeling)" - if necessary, a corresponding mark is placed in the box.:
"10.1. Ethyl alcohol";
"10.2. Wine in bulk";
"10.3. Brewing products";
"10.4. Alcoholic beverages (except breweries)";
"10.5. Petroleum products";
"10.6. Biofuels";
"10.7. Tobacco products";
"11. Goods subject to export control (dual-use, military purposes)" - a mark is placed if it is necessary to carry out operations with goods subject to export control (dual-use, military purposes);
"12. To be marked" - if necessary, a corresponding mark is placed in the cell.
Paragraph 30 is set out in the edition of the order of the Deputy Prime Minister - Minister of Finance of the Republic of Kazakhstan dated 26.12.23 № 1321 (put into effect from 9 January 2024) (see old edition .)
In section B "Supplier's details", the lines with the following serial numbers are filled in:
"13. Individual identification number or business identification number (hereinafter - IIN/BIN)" is entered by the supplier, entered by the recipient upon import (if the supplier (sender) of goods is a resident of the EEU member states, the identification code is indicated (number) non-resident);
"13.1. Non-resident" - a mark is placed if the supplier (sender) of the goods is a non-resident;
"14. Name of the supplier/sender";
"15. BIN of the structural unit";
"16. The reorganized entity's BIN";
"17. Supplier category";
"18. Country code of the supplier's registration" - indicates the letter code of the country of the supplier (sender) of goods in accordance with the Classifier of countries of the world according to Annex 22, approved by the Decision of the Commission of the Customs Union dated September 20, 2010 No. 378 "On classifiers used to fill in customs declarations" (hereinafter - Annex 22 Classifiers);
"19. Country code of dispatch / shipment" - indicates the letter code of the country of the supplier (sender) of the goods in accordance with appendix 22 of the Classifier from the territory of which the goods are shipped.;
"20. The actual shipping/shipping address" is filled in automatically when the goods indicated in line 2 of the List of Goods are turned over.;
"21. The identification number (ID) of the dispatch/shipment warehouse" is the registration number of the virtual warehouse (this field is not filled in when goods are imported into the territory of the Republic of Kazakhstan).
Paragraph 31 is set out in the edition of the order of the Deputy Prime Minister - Minister of Finance of the Republic of Kazakhstan dated 26.12.23 № 1321 (put into effect from 9 January 2024 .) (see old edition .)
In section B "Supplier's details", the lines with the following serial numbers are filled in:
"13. Individual identification number or business identification number (hereinafter referred to as IIN/BIN)" is entered by the supplier, entered by the recipient upon import (if the supplier (sender) of goods is a resident of the EEU member states, the identification code is indicated (number) non-resident);
"13.1. Non-resident" - a mark is placed if the supplier (sender) of the goods is a non-resident;
"14. Name of the supplier/sender";
"15. BIN of the structural unit";
"16. BIN of the reorganized entity";
"17. Supplier category";
"18. Country code of the supplier's registration" - indicates the letter code of the country of the supplier (sender) of goods in accordance with the Classifier of countries of the world according to Annex 22, approved by the Decision of the Commission of the Customs Union dated September 20, 2010 No. 378 "On classifiers used to fill out customs declarations" (hereinafter - Appendix 22 Classifiers);
"19. Country code of dispatch / shipment" - indicates the letter code of the country of the supplier (sender) of the goods in accordance with appendix 22 of the Classifier from the territory of which the goods are shipped.;
"20. The actual shipping/shipping address" is filled in automatically when the goods indicated in line 2 of the List of Goods are turned over.;
"21. The identification number (ID) of the dispatch/shipment warehouse" is the registration number of the virtual warehouse (this field is not filled in when goods are imported into the territory of the Republic of Kazakhstan).
Paragraph 32 is set out in the edition of the Order of the Deputy Prime Minister - Minister of Finance of the Republic of Kazakhstan dated 26.12.23 № 1321 (put into effect from 9 January 2024 .) (see old edition .)
In Section D "Details of the consignor and the consignee", the lines with the following serial numbers are filled in:
"Shipper" - the person on whose behalf the shipment is processed:
"31. IIN/BIN" (if the sender of the goods is a resident of the EAEU Member States, the identification code (number) is indicated non-resident);
"31.1. Non-resident" - a mark is placed if the shipper of the goods is a non-resident;
"32. Name of the shipper";
"33. Country of dispatch code" - indicates the letter code of the country of the sender according to Annex 22 of the Classifier;
"Consignee" - a person authorized to receive the goods on the basis of a contract or on other legal grounds:
"34. IIN/BIN" (if the consignee of the goods is a resident of the EEU member States, the identification code (number) is indicated non-resident);
"34.1. Non-resident" - a mark is placed if the recipient of the goods is a non-resident;
"35. Name of the recipient";
"36. Country of delivery code" - indicates the letter code of the recipient's country according to Appendix 22 of the Classifier.
The rules are supplemented with a paragraph 32-1 in accordance with the order of Deputy Prime Minister - Minister of Finance of the Republic of Kazakhstan dated 26.12.23 № 1321 (put into effect from 9 January 2024)
32-1. In Section D1 "Additional information" - if necessary, additional information is indicated:
"Details of the shipper" - if necessary, "D1a. Additional information of the " shipper;
"Details of the recipient" - if necessary, specify "D1b. Additional information of the " recipient.
Paragraph 33 is set out in the edition of the order of the Deputy Prime Minister - Minister of Finance of the Republic of Kazakhstan dated 26.12.23 . № 1321 (put into effect from 9 January 2024 .) (see old edition .)
In Section E "Transportation information", the lines with the following serial numbers are filled in:
"37. Name of the carrier" - if necessary, a corresponding mark is placed in the cell.
"37.1. Non-resident" - a mark is placed if the carrier is a non-resident;
"37.2. Carrier's country code" - indicates the letter code of the carrier's country according to Annex 22 of the Classifier. (this field must be filled in when transporting goods subject to traceability);
"38. IIN/BIN" (if the carrier is a resident of the EAEU Member States, the identification code (number) is indicated non-resident carrier);
«39. Mode of transport" - indicates information about the planned transport (selected from the displayed list).
When specifying the mark "a. automobile", the line "a1.1 state PBX number" is filled in (data is required at the time of crossing the State border).
Paragraph 34 is set out in the edition of the order of the Deputy Prime Minister - Minister of Finance of the Republic of Kazakhstan dated 26.12.23 № 1321 (put into effect from 9 January 2024 .) (see old edition .)
In Section F "Contract for the supply of goods", the lines with the following serial numbers are filled in:
"40.a. Contract (contract) or annex to the contract" - if necessary, a corresponding mark is placed.;
"40.b. Without an agreement (contract)" - if necessary, a corresponding mark is affixed.;
"41. Room";
"42. Date";
"42.1. Account number" - indicates the identification number assigned to the currency export and import agreement in accordance with the Law of the Republic of Kazakhstan "On Currency Regulation and Currency Control";
"43. Terms of payment under the agreement" - indicates the terms of payment according to the agreement (contract) for the supply of goods;
"44. Terms of Delivery (INCOTERMS)" - a three-digit alphanumeric code is indicated in capital letters, in Latin script in accordance with Appendix 13 of the Classifier, for international transactions in accordance with customs, including business practices (Incoterms).
In Section F1, "Agreement (contract) under the USDA/PSA" lines with the following ordinal numbers are filled in:
"Supplier":
"45. Number" - indicates the number of the contract/contract;
"46. Date" - indicates the date, month and year of the agreement/contract;
"Recipient:
"47. Number" - indicates the number of the agreement/contract;
"48. Date" - indicates the date, month and year of the agreement/contract;
"49. Currency code" is selected from the reference book of the IS EI "Exchange rates";
"50. Currency exchange rate" - indicates the currency exchange rate on the date of registration of the co-op.
Paragraph 36 is set out in the edition of the order of the Deputy Prime Minister - Minister of Finance of the Republic of Kazakhstan dated 26.12.23 № 1321 (put into effect from 9 January 2024.) (see old edition .); of the Order of The Minister of Finance of the Republic of Kazakhstan dated 11.09.24 № 619 (put into effect from 29 September 2024) (see old edition .), from 1 January 2025 (see old edition .)
In section G1 "Product data", the columns with the following data are filled in:
"1. Serial number" - indicates the serial number for each item name.;
"2. Indication of the origin of the product" (selected from the reference list);
"3. Product name";
"4. Product Code (CN FEA)";
"5. Unit of measurement";
"6. Quantity (volume)";
"6/1. Net weight" is indicated in kilograms when importing/exporting goods within the EEU.;
"7. Unit price" - indicates the price of the product per unit of measurement under the agreement (contract) (this field is optional, except in cases of import of goods from the territory of the EEU member States);
"8. Value of goods without indirect taxes" - indicates the value of the total quantity (volume) of goods without indirect taxes (this field is not required, except in cases of import of goods from the territory of the EEU member States);
"9/1. Excise tax rate" - the excise tax rate is indicated in accordance with the tax legislation of the Republic of Kazakhstan (this field is optional);
"9. Excise tax amount" - indicates the amount of excise tax calculated in accordance with the tax legislation of the Republic of Kazakhstan (this field is optional);
"10. VAT rate" - the VAT rate is indicated, in accordance with the tax legislation of the Republic of Kazakhstan (this field is optional);
"11. VAT amount" - indicates the amount of VAT calculated in accordance with the tax legislation of the Republic of Kazakhstan (this field is optional);
"12. Total value of goods with indirect taxes" - indicates the value of the total quantity (volume) of goods, including indirect taxes (this field is optional, except in cases of import of goods from the territory of the EEU member States);
"13. Product identifier in the EI IS";
"14. The number of the application for the release of goods before submitting the declaration of goods, the declaration of goods, the application for the import of goods and payment of indirect taxes, the certificate of origin (ART-1), or the certificate of origin (ART-KZ), the first AIG" - the number of one of the documents is indicated.;
"15. The number of the item from the application for the release of goods before submitting the declaration of goods, on the import of goods and payment of indirect taxes or the Declaration of goods, the primary inventory control" - the number of one of the documents is indicated.;
"16. Product Code" - the product code GTIN (Global trade item number) or other code is indicated (this field is optional);
"17. Additional information" - additional information is provided, if necessary.
In line, serial number, 51 "Total" - the total sum of the lines is indicated in columns 6, 8, 9, 11 and 12.
In the section "Data on alcoholic beverages", the lines with the following serial numbers are filled in:
"52. Supplier license number" (selected from the list generated when entering the data specified in the "IIN/BIN" field of Section B);
"53. The address of the supplier under the license" (selected from the list generated when entering the data specified in the "IIN/BIN" field of Section B);
"54. Recipient's license number" (selected from the list generated when entering the data specified in the "IIN/BIN" field of Section C);
"55. The address of the recipient under the license" (selected from the list generated when entering the data specified in the "IIN/BIN" field of Section C).
Paragraph 38 is set out in the edition of the order of the Deputy Prime Minister - Minister of Finance of the Republic of Kazakhstan dated 26.12.23 № 1321 (put into effect from 9 January 2024 .) (see old edition .); the order Minister of Finance of the Republic of Kazakhstan 11.09.24 г. № 619 (put into effect from 29 September 2024) (see old edition .), from 1 January 2025 (see old edition .)
In section G2 "Ethyl alcohol", the columns with the following data are filled in:
in line, serial number 56, "Operation code" (selected from the IS EI reference book):
"1. Serial number" - the serial numbers for each product name are indicated.;
"2. Indication of the origin of the product" (selected from the reference list);
"3. PIN code" (selected from the PIN code directory);
"4. Type and name of ethyl alcohol" (it is entered automatically by the EI control panel when the PIN code is entered).
"5. Product Code (CN FEA)";
"6. Quantity (in liters)";
«6/1. Net weight" is indicated in kilograms when importing/exporting goods within the EAEU.;
"7. Price per liter" - is indicated in tenge, when goods are imported into the territory of the Republic of Kazakhstan in the currency indicated on the invoice (invoice), in their absence - according to the document confirming the foreign economic transaction.;
"8. The cost of goods without indirect taxes" - indicates the cost of the total quantity (volume) of goods excluding VAT and excise duty;
"9/1. Strength (% alcohol content)";
"9/2. Excise tax rate" - the excise tax rate is indicated in accordance with the tax legislation of the Republic of Kazakhstan (this field is optional);
"9. Excise tax amount" - indicates the amount of excise tax calculated in accordance with the tax legislation of the Republic of Kazakhstan (this field is optional);
"10. VAT rate" - the VAT rate is indicated in accordance with the tax legislation of the Republic of Kazakhstan (this field is optional);
"11. Amount of VAT" - indicates the amount of VAT calculated in accordance with the tax legislation of the Republic of Kazakhstan;
"12. Total value of goods with indirect taxes" - indicates the value of the total quantity (volume) of goods, including VAT and excise duty;
"13. Product identifier in the EI IS";
"14. The number of the application for the release of goods before submitting the declaration of goods, the declaration of goods, the application for the import of goods and the payment of indirect taxes, ST-1 or ST-KZ, primary COL" - the number of one of the documents is indicated.;
"15. The number of the item from the application for the release of goods before submitting the declaration of goods, on the import of goods and payment of indirect taxes or the Declaration of goods, the primary inventory control" - the number of one of the documents is indicated.;
"16. Product code" - the product code GTIN or other code is indicated (this field is optional);
"17. Additional information."
The row, serial number, 57 "Total" indicates the total sum of the rows in columns 6, 8, 9, 11 and 1
Paragraph 39 is set out in the edition of the order of the Deputy Prime Minister - Minister of Finance of the Republic of Kazakhstan dated 26.12.23 № 1321 (put into effect from 9 January 2024 .) (see old edition .); order The Minister of Finance of the Republic of Kazakhstan dated 11.09.24 № 619 (put into effect from 29 September 2024) (see old edition .), from 1 January 2025 (see old edition .)
In section G3 "Wine in bulk", the columns with the following data are filled in:
"1. Serial number" - the serial numbers for each product name are indicated.;
"2. Indication of the origin of the product" (selected from the reference list);
"3. PIN code" (selected from the PIN code directory);
"4. Type and name of the wine in bulk" (it is entered automatically by the ESF control panel when the PIN code is entered).
"5. Product Code (CN FEA code)";
"6. Quantity (volume)";
"6/1. Net weight" is indicated in kilograms when importing/exporting goods within the EEU.;
"7. The price per unit of goods" is indicated in tenge, when goods are imported into the territory of the Republic of Kazakhstan in the currency indicated on the invoice (invoice), in their absence according to the document confirming the conclusion of a foreign economic transaction.;
"8. The cost of goods without indirect taxes" - indicates the cost of the total quantity (volume) of goods excluding VAT and excise duty;
"9/1. Excise tax rate" - the excise tax rate is indicated in accordance with the tax legislation of the Republic of Kazakhstan (this field is optional);
"9. Excise tax amount" - indicates the amount of excise tax calculated in accordance with the tax legislation of the Republic of Kazakhstan;
"10. VAT rate" - the VAT rate is indicated in accordance with the tax legislation of the Republic of Kazakhstan (this field is optional);
"11. Amount of VAT" - indicates the amount of VAT calculated in accordance with the tax legislation of the Republic of Kazakhstan;
"12. Total value of goods with indirect taxes" - indicates the value of the total quantity (volume) of goods, including VAT and excise duty;
"13. Product identifier in the EI IS";
"14. The number of the application for the release of goods before submitting the declaration of goods, the declaration of goods, the application for the import of goods and the payment of indirect taxes, ST-1 or ST-KZ, primary COL" - the number of one of the documents confirming the origin of the goods is indicated.;
"15. The number of the item from the application for the release of goods before submitting the declaration of goods, on the import of goods and payment of indirect taxes or the Declaration of goods, the primary inventory control" - the number of one of the documents is indicated.;
"16. Product code" - the product code GTIN or other code is indicated (this field is optional);
"17. Additional information."
In row, sequence number, 58. "Total" indicates the total sum of rows in columns 6, 8, 9, 11 and 12.
Paragraph 40 is set out in the edition of the order of the Deputy Prime Minister - Minister of Finance of the Republic of Kazakhstan dated 26.12.23 № 1321 (put into effect from 9 January 2024 .) (see old edition .); order The Minister of Finance of the Republic of Kazakhstan dated 11.09.24 № 619 (put into effect from 29 September 2024) (see old edition .), from 1 January 2025 (see old edition .)
In section G4 "Brewing products", columns with the following data are filled in:
in the row, serial number, 59 "Operation code" (selected from the reference book):
"1. Serial number" - the serial numbers for each product name are indicated;
"2. Indication of the origin of the goods";
"3. The name of the brewing products."
"4. Product type";
«5. Product Code (CN FEA code)";
"6. Unit of measurement";
"7. Container capacity (in liters)";
"8. Quantity (bottles, cans, kegs, packages in pieces)";
"9. Quantity (bottles, cans) in a package";
"10. Quantity (in liters)";
«10/1. Net weight" is indicated in kilograms when importing/exporting goods within the EAEU.;
"11. Unit price" - indicates the price of one container, bottle, can, keg-barrel for brewing products (indicated in tenge), which is entered by the supplier (when goods are imported into the territory of the Republic of Kazakhstan in the currency indicated in the invoice (invoice), in their absence, the price is indicated according to the document confirming the completion of a foreign economic transaction, which is entered into by the recipient);
"12. The cost of goods without indirect taxes" - indicates the cost of the total quantity (volume) of goods excluding VAT and excise duty;
"13/1. Excise tax rate" - the excise tax rate is indicated in accordance with the tax legislation of the Republic of Kazakhstan (this field is optional";
"13. Excise tax amount" - indicates the amount of excise tax calculated in accordance with the tax legislation of the Republic of Kazakhstan;
"14. VAT rate" - the VAT rate is indicated in accordance with the tax legislation of the Republic of Kazakhstan (this field is optional);
"15. Amount of VAT" - indicates the amount of VAT calculated in accordance with the tax legislation of the Republic of Kazakhstan;
"16. Total value of goods with indirect taxes" - indicates the value of the total quantity (volume) of goods, including VAT and excise duty;
"17. Product identifier in the EI IS";
"18. The number of the application for the release of goods before submitting the declaration of goods, the declaration of goods, the application for the import of goods and the payment of indirect taxes, ST-1 or ST-KZ, first AIG" - the number of one of the documents is indicated.;
"19. The number of the item from the application for the release of goods before submitting the declaration for goods, on the import of goods and payment of indirect taxes or the Declaration for goods, the primary inventory control" - the number of one of the documents is indicated.;
"20. Product code" - the product code GTIN or other code is indicated (this field is optional);
"21. Additional information."
The row, serial number, 60 "Total" indicates the total sum of the rows in the graphs 8, 9, 10, 12, 13, 15 and 16.
Paragraph 41 is set out in the edition of the order of the Deputy Prime Minister - Minister of Finance of the Republic of Kazakhstan dated 26.12.23 № 1321 (put into effect from 9 January 2024 .) (see old edition .); order The Minister of Finance of the Republic of Kazakhstan dated 11.09.24 г. № 619 (put into effect from 29 September 2024) (see old edition .), from 1 January 2025 (see old edition .)
In section G5 "Alcoholic beverages (except breweries)", columns with the following data are filled in:
in the row, serial number, 61 "Operation code" (selected from the reference book):
"1. Serial number" - the serial numbers for each product name are indicated;
"2. Indication of the origin of the product" (selected from the reference list);
"3. PIN code" (selected from the PIN code directory);
"4. The name of the goods" (it is entered automatically by the ESF IP when the PIN code is entered).
"5. Product Code (CN FEA code)";
"6. Product type" (it is entered automatically by the EI IS when the PIN code is entered);
"7. Container capacity (in liters)" (entered automatically by the ESF control panel when the PIN code is entered);
"8. Quantity (bottles, cans)";
"9. Quantity (in liters)";
"9/1. Net weight" - indicated in kilograms, when importing / exporting goods within the EEU;
"10. Unit price" - indicates the price of one bottle in tenge, which is entered by the supplier (when importing goods into the territory of the Republic of Kazakhstan in the currency, indicated in the invoice (invoice), in their absence, the price is indicated according to the document confirming the completion of the foreign economic transaction, which is entered by the recipient);
"11. The cost of goods without indirect taxes" - indicates the cost of the total quantity (volume) of goods excluding VAT and excise duty;
"12/1. Strength (% alcohol content)";
«12/2. Excise tax rate" - the excise tax rate is indicated in accordance with the tax legislation of the Republic of Kazakhstan (this field is optional);
"12. Excise tax amount" - indicates the amount of excise tax calculated in accordance with the tax legislation of the Republic of Kazakhstan;
"13. VAT rate" - the VAT rate is indicated in accordance with the tax legislation of the Republic of Kazakhstan (this field is optional);
"14. Amount of VAT" - indicates the amount of VAT calculated in accordance with the tax legislation of the Republic of Kazakhstan;
"15. Total value of goods with indirect taxes" - indicates the value of the total quantity (volume) of goods, including VAT and excise duty;
"16. Product identifier in the EI IS";
"17. The number of the application for the release of goods before submitting the declaration of goods, the declaration of goods, the application for the import of goods and the payment of indirect taxes, ST-1 or ST-KZ, first AIG" - the number of one of the documents is indicated.;
"18. The number of the item from the application for the release of goods before submitting the declaration of goods, on the import of goods and payment of indirect taxes or the Declaration of goods, the primary inventory control" - the number of one of the documents is indicated.;
"19. Product code" - the product code GTIN or other code is indicated (this field is optional);
"20. Additional information."
The row, serial number, 62 "Total" indicates the total sum of the rows in the graphs 7, 8, 9, 11, 12, 14 and 15.
Paragraph 42 is set out in the edition of the order of the Deputy Prime Minister - Minister of Finance of the Republic of Kazakhstan dated 26.12.23 . № 1321 (put into effect from 9 January 2024 .) (see old edition .); of the order The Minister of Finance of the Republic of Kazakhstan dated 11.09.24 № 619 (put into effect from 29 September 2024.) (see old edition .), from 1 January 2025 (see old edition .)
In section G6 "Data on certain types of petroleum products", the lines and columns with the following data are filled in:
"63. Operation code" (selected from the reference);
"64. Supplier type" (one of the supplier types is selected from the displayed list);
"65. SRO code of the dispatch/shipment address";
"66. SRO code of the delivery/delivery address";
"1. Serial number" - the serial numbers for each product name are indicated.;
"2. Indication of the origin of the product" (selected from the reference list);
"3. PIN code" (selected from the PIN code directory);
"4. Type and brand of petroleum product";
«5. Product Code (CN FEA code)";
"6. Unit of measurement of goods (tons, liters)";
"7. Quantity of goods in tons, (in liters for retail)";
"7/1. Net weight" is indicated in kilograms when importing/exporting goods within the EEU.;
"8. Price per unit of measurement of goods" - indicates the price of goods per unit of measurement under the agreement (contract) (this field is optional, except in cases of import of goods from the territory of the EEU member States);
"9. Cost of goods without indirect taxes" - indicates the cost of the total quantity (volume) of goods excluding VAT and excise tax (this field is optional, except in cases of import of goods from the territory of the EEU member States);
"10/1. Excise tax rate" - the excise tax rate is indicated in accordance with the tax legislation of the Republic of Kazakhstan (this field is optional);
"10. Excise tax amount" - indicates the amount of excise tax calculated in accordance with the tax legislation of the Republic of Kazakhstan;
"11. VAT rate" - the VAT rate is indicated in accordance with the tax legislation of the Republic of Kazakhstan (this field is optional);
"12. Amount of VAT" - indicates the amount of VAT calculated in accordance with the tax legislation of the Republic of Kazakhstan;
"13. Total value of goods with indirect taxes" - indicates the value of the total quantity (volume) of goods, including VAT and excise duty;
"14. Product identifier in the EI IS";
"15. The number of the application for the release of goods before submitting the declaration of goods, the declaration of goods, the application for the import of goods and the payment of indirect taxes, ST-1 or ST-KZ, primary COL" - the number of one of the documents is indicated.;
"16. The number of the item from the application for the release of goods before submitting the declaration of goods, on the import of goods and payment of indirect taxes or the Declaration of goods, primary inventory control" - the number of one of the documents is indicated.;
"17. Additional information."
The row, serial number, 67 "Total" indicates the total sum of the rows in columns 6, 7, 9, 10, 12 and 13.
Paragraph 43 is set out in the edition of the order of the Deputy Prime Minister - Minister of Finance of the Republic of Kazakhstan dated 26.12.23 . № 1321 (put into effect from 9 January 2024) (see old edition .); of the order of The Minister of Finance of the Republic of Kazakhstan dated 11.09.24 № 619 (put into effect from 29 September 2024) (see old edition .), с 1 January 2025 (see old edition .)
In section G7 "Biofuel data", the lines and columns with the following data are filled in:
"68. Operation code" (selected from the reference);
"69. Supplier type" (one of the supplier types is selected from the displayed list);
"70. SRO code of the dispatch/shipment address";
"71. SRO code of the delivery/delivery address";
"1. Serial number" - the serial numbers for each product name are indicated.;
"2. Indication of the origin of the product" (selected from the reference list);
"3. Name of biofuels";
"4. Product Code (CN FEA code)";
"5. Unit of measurement of goods (tons, liters)";
"6. Quantity of goods in tons, (in liters for retail)";
"6/1. Net weight" is indicated in kilograms when importing/exporting goods within the EAEU.;
"7. The price per unit of product measurement";
"8. The cost of goods without indirect taxes" - indicates the cost of the total quantity (volume) of goods excluding VAT and excise duty;
"9/1. Excise tax rate" - the excise tax rate is indicated in accordance with the tax legislation of the Republic of Kazakhstan (this field is optional);
"9. Excise tax amount" - indicates the amount of excise tax calculated in accordance with the tax legislation of the Republic of Kazakhstan;
"10. VAT rate" - the VAT rate is indicated in accordance with the tax legislation of the Republic of Kazakhstan (this field is optional);
"11. Amount of VAT" - indicates the amount of VAT calculated in accordance with the tax legislation of the Republic of Kazakhstan;
"12. Total value of goods with indirect taxes" - indicates the value of the total quantity (volume) of goods, including VAT and excise duty;
"13. Product identifier in the EI IS";
"14. The number of the application for the release of goods before submitting the declaration of goods, the declaration of goods, the application for the import of goods and the payment of indirect taxes, ST-1 or ST-KZ, primary COL" - the number of one of the documents is indicated.;
"15. The number of the item from the application for the release of goods before submitting the declaration of goods, on the import of goods and payment of indirect taxes or the Declaration of goods, the primary inventory control" - the number of one of the documents is indicated.;
"16. Additional information."
The row, serial number, 72 "Total" indicates the total sum of the rows in columns 6, 7, 8, 9, 11 and 12.
Paragraph 44 is set out in the edition of the order of the Deputy Prime Minister - Minister of Finance of the Republic of Kazakhstan dated 26.12.23 № 1321 (put into effect from 9 January 2024 .) (see old edition .); order of the The Minister of Finance of the Republic of Kazakhstan dated 11.09.24 № 619 (put into effect from 29 September 2024) (see old edition .), from 1 January 2025 (see old edition .)
In section G8 "Data on tobacco products (excluding digital labeling)", the lines and columns with the following data are filled in:
"73. Operation code" (selected from the reference);
"74. OGD code of the dispatch/shipment address";
«75. OGD code of the delivery/delivery address";
"1. Serial number - the serial numbers for each product name are indicated;
"2. Indication of the origin of the product" (selected from the reference list);
"3. PIN code" (selected from the PIN code directory);
"4. The name of tobacco products."
"5. Product Code (CN FEA code)";
"6. Unit of measurement (boxes, blocks, bundles, pieces, kilograms, milliliters, capsules, cartridges)";
"7. The amount of tobacco product in a box, block, pack (in pieces, kilograms, milliliters)" (automatically entered by the EI IS when entering the PIN code);
"8. Quantity (boxes, blocks, bundles, pieces, kilograms, milliliters, capsules, cartridges)";
"9. Quantity of tobacco product in units, kilograms, milliliters";
"9/1. Net weight" is indicated in kilograms when importing/exporting goods within the EAEU;
"10. The price per unit of measurement of goods" is indicated in tenge, when goods are imported into the territory of the Republic of Kazakhstan in the currency indicated on the invoice (invoice), in their absence according to the document confirming the conclusion of a foreign economic transaction.;
"11. The cost of goods without indirect taxes" - indicates the cost of the total quantity (volume) of goods excluding VAT and excise duty;
"12/1. Excise tax rate" - the excise tax rate is indicated in accordance with the tax legislation of the Republic of Kazakhstan (this field is optional);
"12. Excise tax amount" - indicates the amount of excise tax calculated in accordance with the tax legislation of the Republic of Kazakhstan;
"13. VAT rate" - the VAT rate is indicated in accordance with the tax legislation of the Republic of Kazakhstan (this field is optional);
"14. Amount of VAT" - indicates the amount of VAT calculated in accordance with the tax legislation of the Republic of Kazakhstan;
"15. Total value of goods with indirect taxes" - indicates the value of the total quantity (volume) of goods, including VAT and excise duty;
"16. Product identifier in the EI IS";
"17. The number of the application for the release of goods before submitting the declaration of goods, the declaration of goods, the application for the import of goods and the payment of indirect taxes, ST-1 or ST-KZ, primary COL" - the number of one of the documents is indicated.;
"18. The number of the item from the application for the release of goods before submitting the declaration of goods, on the import of goods and payment of indirect taxes or the Declaration of goods, the primary inventory control" - the number of one of the documents is indicated.;
"19. Product code" - the product code GTIN or other code is indicated (this field is optional);
"20. Additional information."
The row, serial number, 76 "Total" indicates the total sum of the rows in the graphs 7, 8, 9, 11, 12, 14 and 15.
Paragraph 45 is set out in the edition of the order of the Deputy Prime Minister - Minister of Finance of the Republic of Kazakhstan dated 26.12.23 . № 1321 (put into effect from 9 January 2024 .) (see old edition .); order of the The Minister of Finance of the Republic of Kazakhstan dated 11.09.24 № 619 (put into effect from 29 September 2024 .) (see old edition .), from 1 January 2025 . (see old edition .)
In section G9, Data on goods subject to labeling by means of identification (subject to labeling), the columns with the following data are filled in:
"1. Serial number" - the serial numbers for each product name are indicated.;
"2. Indication of the origin of the product" (selected from the reference list);
"3. Product code" - the product code GTIN or other code is indicated (this field is optional);
"4. Product name";
«5. Product Code (CN FEA EEU code)";
"6. The number of consumer packages";
«6/1. Net weight" is indicated in kilograms when importing/exporting goods within the EAEU.;
"7. The price per unit of goods" is indicated in tenge, when goods are imported into the territory of the Republic of Kazakhstan in the currency indicated on the invoice (invoice), in their absence according to the document confirming the conclusion of a foreign economic transaction.;
"8. The cost of goods without indirect taxes" - indicates the cost of the total quantity (volume) of goods excluding VAT and excise duty;
"9/1. Excise tax rate" - the excise tax rate is indicated in accordance with the tax legislation of the Republic of Kazakhstan (this field is optional);
"9. Additional excise tax rate" - indicates the additional excise tax rate in accordance with the tax legislation of the Republic of Kazakhstan (this field is optional);
"10. Excise tax amount" - indicates the amount of excise tax calculated in accordance with the tax legislation of the Republic of Kazakhstan;
"11. VAT rate" - the VAT rate is indicated in accordance with the tax legislation of the Republic of Kazakhstan (this field is optional);
"12. Amount of VAT" - indicates the amount of VAT calculated in accordance with the tax legislation of the Republic of Kazakhstan;
"13. Total cost of goods with indirect taxes" - indicates the cost of the total quantity (volume) of goods, including VAT and excise tax; the product identifier in the EI IS;
"14. The number of the application for the release of goods before submitting the declaration of goods, the declaration of goods, the application for the import of goods and the payment of indirect taxes, ST-1 or ST-KZ, first AIG " - the number of one of the documents is indicated.;
"15. The number of the item from the application for the release of goods before submitting the declaration of goods, on the import of goods and payment of indirect taxes or the Declaration of goods, the primary inventory control" - the number of one of the documents is indicated.;
"16. Additional information."
The row, serial number, 77 "Total" indicates the total sum of the rows in columns 6, 8, 9, 11 and 12.
Paragraph 46 is set out in the edition of the order of the Deputy Prime Minister - Minister of Finance of the Republic of Kazakhstan dated 26.12.23 . № 1321 (put into effect from 9 January 2024 .) (see old edition .); order of the The Minister of Finance of the Republic of Kazakhstan dated 11.09.24 № 619 (put into effect from 29 September 2024 .) (see old edition .), from 1 January 2025 . (see old edition .)
In section G10 "Data on goods subject to export control (dual-use, military)", the columns with the following data are filled in:
"1. Serial number" - the serial numbers for each product name are indicated.;
"2. Indication of the origin of the product" (selected from the reference list);
"3. Product name";
"4. Document number (license/permit)";
"5. Date of issue (license/permit)";
"6. End date (license/permit expiration date)";
"7. Product Code (CN FEA EEU code)";
"8. Unit of measurement";
"9. Quantity (volume)";
"9/1. Net weight" is indicated in kilograms when importing/exporting goods within the EAEU;
"10. The price per unit of goods" is indicated in tenge, when goods are imported into the territory of the Republic of Kazakhstan in the currency indicated on the invoice (invoice), in their absence according to the document confirming the conclusion of a foreign economic transaction.;
"11. The cost of goods without indirect taxes" - indicates the cost of the total quantity (volume) of goods excluding VAT and excise duty;
"12/1. Excise tax rate" - the excise tax rate is indicated in accordance with the tax legislation of the Republic of Kazakhstan (this field is optional);
"12. Excise tax amount" - indicates the amount of excise tax calculated in accordance with the tax legislation of the Republic of Kazakhstan;
"13. VAT rate" - the VAT rate is indicated in accordance with the tax legislation of the Republic of Kazakhstan (this field is optional);
"14. Amount of VAT" - indicates the amount of VAT calculated in accordance with the tax legislation of the Republic of Kazakhstan;
"15. Total value of goods with indirect taxes" - indicates the value of the total quantity (volume) of goods, including VAT and excise duty;
"16. Product identifier in the EI IS ";
"17. The number of the application for the release of goods before submitting the declaration of goods, the declaration of goods, the application for the import of goods and the payment of indirect taxes, ST-1 or ST-KZ, first AIG" - the number of one of the documents is indicated.;
"18. The number of the item from the application for the release of goods before submitting the declaration of goods, on the import of goods and payment of indirect taxes or the Declaration of goods, the primary inventory control" - the number of one of the documents is indicated.;
"19. Additional information."
The row, serial number, 78 "Total" indicates the total sum of the rows in columns 9, 11, 12, 14 and 15.
Paragraph 47 is set out in the edition of the order of the Deputy Prime Minister - Minister of Finance of the Republic of Kazakhstan dated 26.12.23 . № 1321 (put into effect from 9 January 2024 .) (see old edition .)
InsectionsK"Dataoncargotransportedbyroad",K1"Cargoinformation",K2"Loading and unloadingoperations"andK3"Otherinformation(to be filled in by the carrier)", informationon the consignment note is filled in, whichisoptional by the supplier..
Paragraph 48 is set out in the edition of the order of the Deputy Prime Minister - Minister of Finance of the Republic of Kazakhstan dated 26.12.23 . № 1321 (put into effect from 9 January 2024 .) (see old edition .)
In section L "Information on the release of goods", the lines with the following serial numbers are filled in:
"79. dated name released the goods" - information about the person who released the goods is indicated;
"80. EDS of a legal entity (a structural subdivision of a legal entity) or an individual entrepreneur or a person engaged in private practice";
"81. EDS of the person authorized to sign the AIG";
"82. Last name, first name, patronymic (if any) of the person who issued the AIG";
"83. The goods are released by proxy":
"83.1. Number" - the number of the power of attorney is indicated;
"83.2. Date" - the date of the power of attorney is indicated (in the format date, month, year).
This section is not filled in when applying for a marketing authorization for the import of goods into the territory of the Republic of Kazakhstan.
Paragraph 49 is set out in the edition of the order of the Deputy Prime Minister - Minister of Finance of the Republic of Kazakhstan dated 26.12.23 . № 1321 (put into effect from 9 January 2024 .) (see old edition .)
In section M "Product acceptance information", the lines with the following serial numbers are filled in:
"84. Acceptance/rejection of the goods was made by the dated name" - the person who accepted/rejected the goods is indicated.;
"85. Date of acceptance/rejection of the product (in the format date, month, year)";
"85.1. EDS of a legal entity (a structural subdivision of a legal entity) or an individual entrepreneur or a person engaged in private practice";
"85.2. EDS of the person authorized to confirm/reject the AIG";
"86. Last name, first name, patronymic (if any) of the person who confirmed/rejected the co-op";
"86.1. Acceptance of the goods is carried out by proxy":
"86.2. Number" - the number of the power of attorney is indicated;
"86.3. Date" - the date of the power of attorney is indicated (in the format date, month, year).
This section is not filled in when registering a co-op for the export of goods from the territory of the Republic of Kazakhstan.
Paragraph 50 is set out in the edition of the order of the Deputy Prime Minister - Minister of Finance of the Republic of Kazakhstan dated 26.12.23 . № 1321 (put into effect from 9 January 2024 .) (see old edition .); order of the Minister of Finance of the Republic of Kazakhstan dated 11.09.24 г. № 619 (put into effect from 29 September 2024 .) (see old edition.)
In section N "SRO marks", the lines with the following ordinal numbers are filled in:
"87. Paragraph of the automobile checkpoint/airport/checkpoint";
"88. Surname, first name, patronymic (if any) of the SRO employee";
"89. Date and time of crossing the State border/arrival of the aircraft at the airport/territory of the FEZ";
"90. Data on the actual transport":
"90.1. Make of motor vehicle/aircraft";
"90.2. The state number of the motor vehicle/aircraft tail number plate";
"90.3. Last name, first name, patronymic (if any) of the driver/company representative (forwarding, courier delivery)";
"90.4. IIN of the driver/company representative (forwarding, courier delivery)".
In Section O "Background information", the lines with the following serial numbers are filled in:
"91. SRO code at the location (residence) of the supplier/sender";
"92. SRO code at the recipient's location (residence)."
Chapter 4. Issuing of the accompanying invoice for goods when transferring the property on a financial leasing
When transferring the property to financial leasing, the lessor creates a warehouse for leasing.
When transferring property to a financial lease, the lessor draws up a lease for moving to a warehouse for leasing, while confirmation of the lease by the recipient is not required.
The leased item must be located in the lessor's warehouse for leasing until the transfer of ownership of the leased item to the lessee.
After the transfer of ownership of the leased item to the lessee, the lessor issues a lease for moving the leased item from the leasing warehouse to the virtual warehouse of the lessee.
Upon return or withdrawal of the leased item, the lessor issues an AIG to move the leased item from the leasing warehouse to the lessor's virtual warehouse. At the same time, there may be differences in the value of the leased item indicated in the inventory item upon return/withdrawal. The dated value of the leased item indicated in the inventory item upon leasing (the amount is not required to be filled in).
Chapter 5. Issuing of the accompanying invoice for goods during the processing of customer-owned raw materials
When processing customer-owned raw materials, the processor of the raw materials creates a "Raw materials processing warehouse" in a virtual warehouse with the processor's identification data and the actual address of the raw materials processing warehouse.
When importing toll-free raw materials from the territory of the EEU member states, the processor issues a first AIG, on the basis of which customer-owned raw materials are delivered to the "Toll-free processing warehouse".
When the supplier transfers the donated raw materials for processing, a co-op is issued to transfer the donated raw materials from the supplier's warehouse to the "warehouse for processing the donated customer-owned raw materials.
" 59. The processor of the donated customer-owned raw materials writes off the donated raw materials for production from the "Warehouse for processing the donated raw materials."
Upon transfer of finished products to the supplier, the processor deposits the finished products to the "Warehouse for processing of toll-free raw materials" in the form of a virtual warehouse "Production".
The processor issues a certificate for the shipment of goods from the "Warehouse for processing toll-free raw materials".
Chapter 6. Issuing of an accompanying invoice for goods on property transferred to republican ownership
For property that has been transferred into republican ownership and sold through an auction, the cooperative is registered by the authorized state property management body.
The property specified in paragraph 62 of these Rules is subject to entry into the virtual warehouse through the "Leftovers" form in the form log.
Chapter 7. Issuing of an accompanying invoice for goods on paper
The taxpayer draws up the tax return on paper if the information on the SRC Internet resource confirming impossibility to register the tax return in the EI due to technical errors.
Paper AIG issued in accordance with paragraph 64 of these Rules is subject to entry into the ESF IC within 3 (three) business days:
from the date of elimination of technical errors in the EI IS (AIG is issued on paper during the period of occurrence of technical errors);
from the date of entry of paper AIGs into the EI IS by the AIG supplier (when goods are purchased by the recipient during the period of technical errors).
Chapter 8. Issuing of an accompanying invoice for goods when importing goods from the territory of the member States of the Eurasian Economic Union in an unassembled or disassembled form
When goods are imported from the territory of the EEU member States in an unassembled or disassembled form, the recipient of the goods issues a first AIG for the constituent parts (components) of the imported goods.
When importing several parts (components) on the same vehicle, the recipient of the goods draws up one primary AIG with a line-by-line reflection of the components (components).
When registering the primary inventory item, the total value of the imported goods provided for in the terms of the agreement (contract) is reflected in the first declared component (component), and for other components (components), cost information is not reflected.
Upon arrival at the virtual warehouse of the components (components) of the imported goods, the recipient assembles them using the "Complete set" form with information about the imported goods.
Chapter 9. Issuing of an accompanying invoice for goods subject to export control (dual use, military use)
For goods subject to export control (dual use, military use), the AIG is issued in the following cases:
when imported into the territory of the Republic of Kazakhstan from the territory of other EEU Member States;
when exported from the territory of the Republic of Kazakhstan to the territory of other EEU Member States;
when exported from the territory of the FEZ located on the territory of the Republic of Kazakhstan to the territory of other EEU member states.
When registering the AIG, in columns 4, 5 and 6 of section G10 "Data on goods subject to export control (dual use, military use)" it is necessary to reflect information on the permit document (license/permit), which is downloaded from the log of permits (register of export control licenses (for import and export), hosted in the EI IS.
Chapter 10. Issuing of an accompanying invoice for goods during international road transport from the territory of one EEU Member State to the territory of another EEU Member State through the territory of the Republic of Kazakhstan
When carrying out international road transport from the territory of one EEU Member State to the territory of another EEU Member State through the territory of the Republic of Kazakhstan at automobile checkpoints on the State Border of the Republic of Kazakhstan with the EEU member States, carriers provide shipping documents to employees of state revenue authorities.
Employees of state revenue bodies at automobile checkpoints on the State border of the Republic of Kazakhstan with the EEU Member States perform the following actions:
shipping documents are scanned;
they enter information from shipping documents into information systems;
issue to a carrier engaged in international road transport from the territory of one EEU member state to the territory of another EEU Member state through the territory of the Republic of Kazakhstan (with the exception of cargo vehicles traveling under customs control) a printed form of the AIG for transit by road (hereinafter referred to as the printed form of the AIG) in accordance with Annex 3 to these Rules.
The printed form of the AIG is filled in by an employee of the state revenue authorities at the checkpoint on the State border of the Republic of Kazakhstan with the EEU member States in accordance with information from shipping documents submitted by the carrier.
The carrier ensures the safety and availability of the original printed form of the AIG throughout the route through the territory of the Republic of Kazakhstan.
When reloading the transported cargo to another vehicle, the carrier who received the printed form of the AIG at the entrance to the territory of the Republic of Kazakhstan shall transfer the original printed form of the AIG to the carrier receiving the cargo.
The carrier who has accepted the cargo is obliged to certify the entered information about the driver and the vehicle in the printed form of the cooperative in the nearest territorial authority of state revenue.
Upon departure from the territory of the Republic of Kazakhstan to the territory of the EEU Member States, the carrier hands over the original printed form of the AIG to an employee of the state revenue authorities at the exit checkpoint.
The time limit for crossing the territory of the Republic of Kazakhstan by transit trucks traveling with a printed form of the agricultural AIG is not more than 20 (twenty) calendar days.
Annex 1 is set out in the edition of the order of the Deputy Prime Minister - Minister of Finance of the Republic of Kazakhstan dated 26.12.23 . № 1321 (put into effect from 9 January 2024 .) (see old edition .); order of the The Minister of Finance of the Republic of Kazakhstan dated 11.09.24 № 619 (put into effect from 29 September 2024 .) (see old edition .)
Annex 1
to the Rules of issuing
of the accompanying invoices
and their document flow
form
Annex 2
to the Rules of issuing
of the accompanying invoices
and their document flow
form
The log of registration and accounting of paper accompanying invoices for goods
|
№ |
AIG registration number |
date of issuing of the AIG |
IIN/ BIN of a supplier |
Name of a supplier |
Actual shipping/dispatch address |
IIN/ BIN of a recipient |
Name of a recipient |
Actual shipping/delivery Address |
|
1 |
2 |
3 |
4 |
5 |
6 |
7 |
8 |
9 |
|
|
||||||||
|
|
Note: abbreviation expansion:
AIG - the accompanying invoice for goods;
IIN - individual identification number;
BIN - business identification number.
Annex 3 is set out in edition of order of the Minister of Finance of the Republic of Kazakhstan dated 11.09.24 № 619 (put into effect from 29 September 2024 .) (see old edition .)
Annex 3
to the Rules of issuing
of the accompanying invoices
and their document flow
form
The printed form of the accompanying invoice o for goods (AIG) during transit transportation by road
|
The general section |
Import information |
||||||||
|
Registration number of the registry: Type: Transit Date and time of creation/importation: |
Automobile passport paragraph: |
||||||||
|
Details of the shipper/recipient |
|||||||||
|
Shipper |
Recipient |
||||||||
|
IIN/BIN: |
Non-resident |
IIN/BIN: |
Non-resident |
||||||
|
Carrier and transport |
|||||||||
|
Primary data |
Changes |
||||||||
|
IIN/BIN 1: |
Non-resident |
IIN/BIN 2: |
Non-resident |
||||||
|
Accompanying documents |
Additional information |
||||||||
|
CMR |
|||||||||
|
Data on goods |
|||||||||
|
№ |
Код CN FEA code |
Name of goods |
Quantity of goods. |
Net weight |
Unit of measurement |
Sum |
Currency code |
||
|
1 |
|||||||||
|
2 |
|||||||||
|
3 |
|||||||||
|
Full name (if any) of the SRO employee: {Full name} |
Full name (при его наличии) of a driver: { Full name } |
||||||||
|
Date of issue: {date of landing} |
|||||||||
Note: abbreviation expansion:
BIN - business identification number;
IIN - individual identification number;
SRO - State revenue office;
CN FEA code - Commodity nomenclature of foreign economic activity;
CMR (Conventional Magnetic Recording) - international consignment note;
Full name - surname, first name and patronymic (if any);
CN - consignment note.
Annex 4 is amended in accordance with the the order of the Deputy Prime Minister - Minister of Finance of the Republic of Kazakhstan dated 26.12.23 . № 1321 (put into effect from 9 January 2024 .) (see old edition .)
Annex 4
to the Rules of issuing
of the accompanying invoices
and their document flow
form
List of CN FEA codes
for goods with changes in qualitative and quantitative characteristics
|
№ |
CN FEA codes |
Name of goods (CN FEA) |
|
1 |
2501005100 |
Salt (including table salt and denatured salt) and pure sodium chloride, dissolved or undissolved in water, or containing or not containing additives of agents that prevent adhesion or ensure flowability; sea water: |
|
2 |
2511100000 |
Natural barium sulfate (barite); natural barium carbonate (viterite), whether or not calcined, other than barium oxide of heading 2816: — natural barium sulfate (barite) |
|
3 |
2511200000 |
Natural barium sulfate (barite); natural barium carbonate (viterite), whether or not calcined, other than barium oxide of heading 2816: — natural barium carbonate (viterite) |
|
4 |
2516110000 |
— natural barium carbonate (viterite) Granite, porphyry, basalt, sandstone and other stone for monuments or construction, roughly crushed or not crushed, sawn or not sawn, or otherwise divided into blocks or slabs of rectangular (including square) shape: — granite: — — rough or roughly crushed |
|
5 |
2516120000 |
Granite, porphyry, basalt, sandstone and other stone for monuments or construction, roughly crushed or not crushed, sawn or not sawn, or otherwise divided into blocks or slabs of rectangular (including square) shape: — granite: — — sawn or otherwise divided into blocks or slabs of rectangular (including square) shape |
|
6 |
2516200000 |
Granite, porphyry, basalt, sandstone and other stone for monuments or construction, roughly crushed or not crushed, sawn or not sawn, or otherwise divided into blocks or slabs of rectangular (including square) shape: — sandstone |
|
7 |
2516900000 |
Granite, porphyry, basalt, sandstone and other stone for monuments or construction, roughly crushed or not crushed, sawn or not sawn, or otherwise divided into blocks or slabs of rectangular (including square) shape: |
|
8 |
2517101000 |
Pebbles, gravel, crushed stone or crushed stone, commonly used as fillers for concrete, ballast for highways or railways or other ballast, as well as boulders and flint gravel, heat-treated or untreated; macadam made of slag, dross or similar industrial waste, whether or not containing the materials specified in the first part of the heading items; tarred macadam; granules, crumbs and powder of stone of heading 2515 or 2516, whether or not heat-treated: |
|
9 |
2517102000 |
Pebbles, gravel, crushed stone or crushed stone, commonly used as fillers for concrete, ballast for highways or railways or other ballast, as well as boulders and flint gravel, heat-treated or untreated; macadam from slag, dross or similar industrial waste, whether or not containing the materials specified in the first part of the heading items; tarred macadam; granules, crumbs and powder of stone of heading 2515 or 2516, whether or not heat-treated: |
|
10 |
2517108000 |
Pebbles, gravel, crushed stone or crushed stone, commonly used as fillers for concrete, ballast for highways or railways or other ballast, as well as boulders and flint gravel, heat-treated or untreated; macadam from slag, dross or similar industrial waste, whether or not containing the materials specified in the first part of the heading items; tarred macadam; granules, crumbs and powder of stone of heading 2515 or 2516, whether or not heat-treated: |
|
11 |
2517200000 |
ebbles, gravel, crushed stone or crushed stone, commonly used as fillers for concrete, ballast for highways or railways or other ballast, as well as boulders and flint gravel, heat-treated or untreated; macadam made of slag, dross or similar industrial waste, whether or not containing the materials specified in the first part of the heading items; tarred macadam; granules, crumbs and powder of stone of heading 2515 or 2516, whether or not heat-treated: |
|
12 |
2517300000 |
Pebbles, gravel, crushed stone or crushed stone, commonly used as fillers for concrete, ballast for highways or railways or other ballast, as well as boulders and flint gravel, heat-treated or untreated; macadam from slag, dross or similar industrial waste, whether or not containing the materials specified in the first part of the heading items; tarmac macadam; granules, crumbs and powder of stone of heading 2515 or 2516, whether or not heat—treated: |
|
13 |
2517410000 |
Pebbles, gravel, crushed stone or crushed stone, commonly used as fillers for concrete, ballast for highways or railways or other ballast, as well as boulders and flint gravel, heat-treated or untreated; macadam from slag, dross or similar industrial waste, whether or not containing the materials specified in the first part of the heading items; tarred macadam; granules, crumbs and powder of stone of heading 2515 or 2516, whether or not heat-treated: — granules, crumbs and powder of stone of heading 2515 or 2516, whether or not heat—treated: — - of marble |
|
14 |
2517490000 |
Pebbles, gravel, crushed stone or crushed stone, commonly used as fillers for concrete, ballast for highways or railways or other ballast, as well as boulders and flint gravel, heat-treated or untreated; macadam from slag, dross or similar industrial waste, whether or not containing the materials specified in the first part of the heading items; tarred macadam; granules, crumbs and powder of stone of heading 2515 or 2516, whether or not heat-treated: — granules, crumbs and powder of stone of heading 2515 or 2516, whether or not heat-treated: |
|
15 |
2601110000 |
Iron ores and concentrates, including calcined pyrite: — iron ores and concentrates, other than calcined pyrite: — — non-agglomerated |
|
16 |
2601120000 |
Iron ores and concentrates, including calcined pyrite: — iron ores and concentrates, other than calcined pyrite: — — agglomerated |
|
17 |
2601200000 |
Iron ores and concentrates, including calcined pyrite: — calcined pyrite |
|
18 |
2602000000 |
Manganese ores and concentrates, including ferruginous manganese ores and concentrates with a manganese content of 20% by weight.% or more in terms of dry product |
|
19 |
2603000000 |
Copper ores and concentrates |
|
20 |
2607000001 |
Lead ores and concentrates: — with a lead content of at least 45% by weight |
|
21 |
2607000009 |
Lead ores and concentrates: — other |
|
22 |
2608000000 |
Zinc ores and concentrates |
|
23 |
2610000000 |
Chrome ores and concentrates |
|
24 |
2613100000 |
Molybdenum ores and concentrates: — annealed |
|
25 |
2613900000 |
Molybdenum ores and concentrates: — other |
|
26 |
2616100000 |
Ores and concentrates of precious metals: |
|
27 |
2616900000 |
Ores and concentrates of precious metals: |
|
28 |
2617100000 |
Ores and concentrates, other: |
|
29 |
2617900000 |
Ores and concentrates, other: |
|
30 |
2620110000 |
Slag, ash and residues (other than those formed in the production of ferrous metals) containing metals, arsenic or their compounds: |
|
31 |
2620190000 |
Slag, ash and residues (other than those formed in the production of ferrous metals) containing metals, arsenic or their compounds: — containing mainly lead: — — leaded gasoline sludge and leaded anti-knock mixture sludge |
|
32 |
2620210000 |
Slag, ash and residues (other than those formed in the production of ferrous metals) containing metals, arsenic or their compounds: — containing mainly lead: — — other |
|
33 |
2620290000 |
Slag, ash and residues (other than those formed in the production of ferrous metals) containing metals, arsenic or their compounds: |
|
34 |
2620300000 |
Slag, ash and residues (other than those formed in the production of ferrous metals) containing metals, arsenic or their compounds: — containing mainly copper |
|
35 |
2620400000 |
Slag, ash and residues (other than those formed in the production of ferrous metals) containing metals, arsenic or their compounds: |
|
36 |
2620600000 |
Slag, ash and residues (other than those formed in the production of ferrous metals) containing metals, arsenic or their compounds: — containing arsenic, thallium, mercury or mixtures thereof, used to extract arsenic or these metals or to produce their chemical compounds |
|
37 |
2620910000 |
Slag, ash and residues (other than those formed in the production of ferrous metals) containing metals, arsenic or their compounds: — other: — — containing antimony, beryllium, cadmium, chromium or mixtures thereof |
|
38 |
2620991000 |
Slag,ashandresidues(other than those formedin the production of ferrousmetals)containingmetals,arsenicortheircompounds:—other:——other:———containingmainlynickel |
|
39 |
2620992000 |
Slag, ash and residues (other than those formed in the production of ferrous metals) containing metals, arsenic or their compounds: — other: — — other: — — — containing mainly niobium or tantalum |
|
40 |
2620994000 |
Шлак, зола и остатки (кроме образующихся в производстве черных металлов), содержащие металлы, мышьяк или их соединения: |
|
41 |
2620996000 |
Slag, ash and residues (other than those formed in the production of ferrous metals) containing metals, arsenic or their compounds: — other: — — other: — — — containing mainly titan |
|
42 |
2620999501 |
Slag, ash and residues (other than those formed in the production of ferrous metals) containing metals, arsenic or their compounds: |
|
43 |
2620999502 |
Slag, ash and residues (other than those formed in the production of ferrous metals) containing metals, arsenic or their compounds: |
|
44 |
2620999503 |
Slag, ash and residues (other than those formed in the production of ferrous metals) containing metals, arsenic or their compounds: |
|
45 |
2620999504 |
Slag, ash and residues (other than those formed in the production of ferrous metals) containing metals, arsenic or their compounds: |
|
46 |
2620999509 |
Slag, ash and residues (other than those formed in the production of ferrous metals) containing metals, arsenic or their compounds: |
|
47 |
2701111000 |
Coal; briquettes, pellets and similar types of solid fuels obtained from coal: |
|
48 |
2701119000 |
Coal; briquettes, pellets and similar types of solid fuels obtained from coal: |
|
49 |
2701121000 |
Coal; briquettes, pellets and similar solid fuels obtained from coal: |
|
50 |
2701129000 |
Coal; briquettes, pellets and similar solid fuels obtained from coal: |
|
51 |
2701190000 |
Уголь каменный; брикеты, окатыши и аналогичные виды твердого топлива, полученные из каменного угля: |
|
52 |
2701200000 |
Coal; briquettes, pellets and similar types of solid fuels obtained from coal: — briquettes, pellets and similar types of solid fuels obtained from coal |
|
53 |
2704001100 |
Coke and semi—coke from coal, lignite or peat, whether or not agglomerated; retort coal: — coke and semi—coke from coal: - - for the manufacture of electrodes |
|
54 |
2704001900 |
Coke and semi—coke of coal, lignite or peat, whether or not agglomerated; retort coal: - coke and semi-coke of coal: — — other |
|
55 |
2704003000 |
Coke and semi—coke of coal, lignite or peat, whether or not agglomerated; retort coal: |
|
56 |
2704009000 |
Coke and semi—coke of coal, lignite or peat, whether or not agglomerated; retort coal: |
|
57 |
2804100000 |
Hydrogen, inert gases and other non—metals: |
|
58 |
2804210000 |
Hydrogen, inert gases and other non-metals: — inert gases: — — argon |
|
59 |
2804291000 |
Hydrogen, inert gases and other non—metals: |
|
60 |
2804299000 |
Hydrogen, inert gases and other non—metals: |
|
61 |
2804300000 |
Hydrogen, inert gases and other non—metals: |
|
62 |
2804400000 |
Hydrogen, inert gases and other non-metals: |
|
63 |
2804501000 |
Hydrogen, inert gases and other non-metals: |
|
64 |
2804509000 |
Hydrogen, inert gases and other non-metals: |
|
65 |
2804610000 |
Hydrogen, inert gases and other non-metals: |
|
66 |
2804690000 |
Hydrogen, inert gases and other non-metals: |
|
67 |
2804700010 |
Hydrogen, inert gases and other non-metals: |
|
68 |
2804700020 |
Hydrogen, inert gases and other non-metals: |
|
69 |
2804800000 |
Hydrogen, inert gases and other non—metals: |
|
70 |
2804900000 |
Hydrogen, inert gases and other non—metals: |
|
71 |
2805110000 |
Alkali or alkaline—earth metals; rare-earth metals, scandium and yttrium in pure form, in mixtures or alloys; mercury: |
|
72 |
2805120000 |
Alkali or alkaline-earth metals; rare—earth metals, scandium and yttrium in their pure form, in mixtures or alloys; mercury: |
|
73 |
2805191000 |
Alkali or alkaline-earth metals; rare—earth metals, scandium and yttrium in pure form, in mixtures or alloys; mercury: |
|
74 |
2805199000 |
Alkali or alkaline—earth metals; rare-earth metals, scandium and yttrium in pure form, in mixtures or alloys; mercury: |
|
75 |
2805301000 |
Alkali or alkaline-earth metals; rare—earth metals, scandium and yttrium in pure form, in mixtures or alloys; mercury: |
|
76 |
2805302000 |
Металлы щелочные или щелочно-земельные; металлы Alkali or alkaline-earth metals; rare-earth metals, scandium and yttrium in pure form, in mixtures or alloys; mercury: |
|
77 |
2805303000 |
Alkali or alkaline-earth metals; rare-earth metals, scandium and yttrium in pure form, in mixtures or alloys; mercury: |
|
78 |
2805304000 |
alkali or alkaline-earth metals; rare-earth metals, scandium and yttrium in pure form, in mixtures or alloys; mercury: |
|
79 |
2805308000 |
alkali metals or alkaline earths; rare earth metals, scandium and yttrium in pure form, in mixtures or alloys; mercury: |
|
80 |
2805401000 |
Alkali or alkaline-earth metals; rare-earth metals, scandium and yttrium in pure form, in mixtures or alloys; mercury: |
|
81 |
2805409000 |
Alkali or alkaline earth metals; rare earth metals, scandium and yttrium in pure form, in mixtures or alloys; mercury: |
|
82 |
2807000001 |
Sulfuric acid; oleum: |
|
83 |
2807000009 |
Sulfuric acid; oleum: |
|
84 |
2818101100 |
Artificial corundum of a certain or indefinite chemical composition; aluminum oxide; aluminum hydroxide: |
|
85 |
2818101900 |
Artificial corundum of a certain or indefinite chemical composition; aluminum oxide; aluminum hydroxide: |
|
86 |
2818109100 |
Artificial corundum of a certain or indefinite chemical composition; aluminum oxide; aluminum hydroxide: |
|
87 |
2818109900 |
Artificial corundum of defined or indeterminate chemical composition; aluminum oxide; aluminum hydroxide: |
|
88 |
2818200000 |
Artificial corundum of defined or indeterminate chemical composition; aluminum oxide; aluminum hydroxide: |
|
89 |
2818300000 |
Artificial corundum of definite or indefinite chemical composition; aluminum oxide; aluminum hydroxide: |
|
90 |
2833110000 |
Sulfates; alum; peroxosulfates (persulfates): |
|
91 |
2833190000 |
Sulfates; alum; peroxosulfates (persulfates): |
|
92 |
2833210000 |
Sulfates; alum; peroxosulfates (persulfates): |
|
93 |
2833220000 |
Sulfates; alum; peroxosulfates (persulfates): |
|
94 |
2833240000 |
Sulfates; alum; peroxosulfates (persulfates): |
|
95 |
2833250000 |
Sulfates; alum; peroxosulfates (persulfates): |
|
96 |
2833270000 |
sulfates; alum; peroxosulfates (persulfates): |
|
97 |
2833292000 |
Sulfates; alum; peroxosulfates (persulfates): |
|
98 |
2833293000 |
Sulfates; alum; peroxosulfates (persulfates): |
|
99 |
2833296000 |
Sulfates; alum; peroxosulfates (persulfates): |
|
100 |
2833298000 |
Sulfates; alum; peroxosulfates (persulfates): |
|
101 |
2833300000 |
Sulfates; alum; peroxosulfates (persulfates): |
|
102 |
2833400000 |
Sulfates; alum; peroxosulfates (persulfates): |
|
103 |
2841300000 |
Salts of oxometallic or peroxometallic acids: |
|
104 |
2841500000 |
Salts of oxometallic or peroxometallic acids: |
|
105 |
2841610000 |
Salts of oxometallic or peroxometallic acids: |
|
106 |
2841690000 |
Salts of oxometallic or peroxometallic acids: |
|
107 |
2841700000 |
Salts of oxometallic or peroxometallic acids: |
|
108 |
2841800000 |
Salts of oxometallic or peroxometallic acids: |
|
109 |
2841903000 |
Salts of oxometallic or peroxometallic acids: |
|
110 |
2841908500 |
Salts of oxometallic or peroxometallic acids: |
|
111 |
2842100002 |
Salts of inorganic acids or peroxides (including aluminosilicates of a certain or indefinite chemical composition), other than azides, other: |
|
112 |
2842100008 |
Salts of inorganic acids or peroxides (including aluminosilicates of a certain or indefinite chemical composition), other than azides, other: |
|
113 |
2842901000 |
Salts of inorganic acids or peroxyacids (including aluminosilicates of definite or indefinite chemical composition), other than azides, other: |
|
114 |
2842908000 |
Salts of inorganic acids or peroxyacids (including aluminosilicates of definite or indefinite chemical composition), other than azides, other: |
|
115 |
3802100000 |
Activated carbon; natural mineral products, activated; animal charcoal, including used animal charcoal: — activated carbon |
|
116 |
3802900000 |
Activated carbon; natural mineral products, activated; animal charcoal, including used animal charcoal: — other |
|
117 |
6802100000 |
stone processed (other than slate) for monuments or construction, and articles thereof, other than goods of heading 6801; mosaic cubes and similar articles of natural stone (including slate), whether or not based; granules, crumbs and powder of natural stone (including slate), artificially colored: — tiles, cubes and similar articles, rectangular (including square) or non-rectangular, the largest surface of which can be inscribed in a square with a side size of less than 7 cm; granules, crumbs and powder, artificially colored |
|
118 |
6802210000 |
stone processed (other than slate) for monuments or construction, and articles thereof, other than goods of heading 6801; mosaic cubes and similar articles of natural stone (including slate), whether or not based; granules, crumbs and powder of natural stone (including slate), artificially colored: |
|
119 |
6802230000 |
stone processed (other than slate) for monuments or construction, and articles thereof, other than goods of heading 6801; mosaic cubes and similar articles of natural stone (including slate), whether or not based; granules, crumbs and powder of natural stone (including slate), artificially colored: |
|
120 |
6802290001 |
stone processed (other than slate) for monuments or construction, and articles thereof, other than goods of heading 6801; mosaic cubes and similar articles of natural stone (including slate), whether or not based; granules, crumbs and powder of natural stone (including slate), artificially colored: |
|
121 |
6802290009 |
stone processed (other than slate) for monuments or construction, and articles thereof, other than goods of heading 6801; mosaic cubes and similar articles of natural stone (including slate), whether or not based; granules, crumbs and powder of natural stone (including slate), artificially colored: |
|
122 |
6802910000 |
stone processed (other than slate) for monuments or construction, and articles thereof, other than goods of heading 6801; mosaic cubes and similar articles of natural stone (including slate), whether or not based; granules, crumbs and powder of natural stone (including slate), artificially colored: |
|
123 |
6802920000 |
stone processed (other than slate) for monuments or construction, and articles thereof, other than goods of heading 6801; mosaic cubes and similar articles of natural stone (including slate), whether or not based; granules, crumbs and powder of natural stone (including slate), artificially colored: |
|
124 |
6802931000 |
stone processed (other than slate) for monuments or construction, and articles thereof, other than goods of heading 6801; mosaic cubes and similar articles of natural stone (including slate), whether or not based; granules, crumbs and powder of natural stone (including slate), artificially colored: |
|
125 |
6802939000 |
stone processed (other than slate) for monuments or construction, and articles thereof, other than goods of heading 6801; mosaic cubes and similar articles of natural stone (including slate), whether or not based; granules, crumbs and powder of natural stone (including slate), artificially colored: |
|
126 |
6802991000 |
stone processed (other than slate) for monuments or construction, 6801; mosaic cubes and similar articles of natural stone (including slate), whether or not based on a base; granules, crumbs and powder of natural stone (including slate), artificially colored: |
|
127 |
6802999000 |
stone processed (other than slate) for monuments or construction, and articles thereof, other than goods of heading 6801; mosaic cubes and similar articles of natural stone (including slate), whether or not based; granules, crumbs and powder of natural stone (including slate), artificially colored: |
|
128 |
7106100000 |
Silver (including silver electroplated with gold or platinum), untreated or semi—processed, or in powder form: |
|
129 |
7106910001 |
Silver (including silver plated with gold or platinum), untreated or semi—processed, or in powder form: |
|
130 |
7106910009 |
Silver (including silver electroplated with gold or platinum), untreated or semi-processed, or in powder form: |
|
131 |
7106920000 |
Silver (including silver electroplated with gold or platinum), untreated or semi—processed, or in powder form: |
|
132 |
7108110000 |
Gold (including gold electroplated with platinum), untreated or semi—processed, or in powder form: |
|
133 |
7108120001 |
Gold (including gold electroplated with platinum), untreated or semi—processed, or in powder form: |
|
134 |
7108120009 |
Gold (including gold electroplated with platinum), untreated or semi—processed, or in powder form: |
|
135 |
7108131000 |
Gold (including gold electroplated with platinum), untreated or semi—processed, or in powder form: |
|
136 |
7108138000 |
Gold (including gold electroplated with platinum), untreated or semi—processed, or in powder form: |
|
137 |
7108200001 |
Gold (including electroplated platinum gold), untreated or semi—processed, or in powder form: |
|
138 |
7108200009 |
Gold (including electroplated platinum gold), untreated or semi—processed, or in powder form: |
|
139 |
7110110001 |
Platinum, untreated or semi-processed, or in powder form.: |
|
140 |
7110110009 |
Platinum, untreated or semi-processed, or in powder form.: |
|
141 |
7110191000 |
Platinum, untreated or semi-processed, or in powder form.: |
|
142 |
7110198001 |
Platinum, untreated or semi-processed, or in powder form.: |
|
143 |
7110198009 |
Platinum, untreated or semi-processed, or in powder form.: |
|
144 |
7110210001 |
Platinum, untreated or semi-processed, or in powder form.: |
|
145 |
7110210009 |
Platinum, untreated or semi-processed, or in powder form.: |
|
146 |
7110290000 |
Platinum, untreated or semi-processed, or in powder form.: |
|
147 |
7110310000 |
Platinum, untreated or semi-processed, or in powder form.: |
|
148 |
7110390000 |
Platinum, untreated or semi-processed, or in powder form.: |
|
149 |
7110410000 |
Platinum, untreated or semi—processed, or in powder form.: |
|
150 |
7110490000 |
Platinum, untreated or semi—processed, or in powder form.: |
|
151 |
7112300000 |
Waste and scrap of precious metals or metals clad with precious metals; other waste and scrap containing precious metal or compounds of precious metals used primarily for the extraction of precious metals, other than goods of position 8549.: |
|
152 |
7112910000 |
Waste and scrap of precious metals or metals clad with precious metals; other waste and scrap containing precious metal or compounds of precious metals used primarily for the extraction of precious metals, other than goods of position 8549.: |
|
153 |
7112920000 |
Waste and scrap of precious metals or metals clad with precious metals; other waste and scrap containing precious metals or compounds of precious metals used primarily for the extraction of precious metals, other than the goods specified in heading 8549.: |
|
154 |
7112990000 |
Waste and scrap of precious metals or metals clad with precious metals; other waste and scrap containing precious metal or compounds of precious metals used primarily for the extraction of precious metals, other than the goods specified in heading 8549.: |
|
155 |
7202112000 |
Ferroalloys: - ferromanganese — : |
|
156 |
7202118000 |
Ferroalloys: |
|
157 |
7202190000 |
Ferroalloys: |
|
158 |
7202210000 |
Ferroalloys: - ferrosilicon: |
|
159 |
7202291000 |
Ferroalloys: |
|
160 |
7202299000 |
Ferroalloys: |
|
161 |
7202300000 |
Ferroalloys: |
|
162 |
7202411000 |
Ferroalloys: — ferrochrome.: |
|
163 |
7202419000 |
Ferroalloys: — ferrochrome.: |
|
164 |
7202491000 |
Ferroalloys: — ferrochrome.: |
|
165 |
7202495000 |
Ferroalloys: — ferrochrome.: |
|
166 |
7202499000 |
Ferroalloys: — ferrochrome.: |
|
167 |
7202500000 |
Ferroalloys: - ferrosilicochrome — |
|
168 |
7202600000 |
Ferroalloys: |
|
169 |
7202700000 |
Ferroalloys: - ferromolybdenum |
|
170 |
7202800000 |
Ferroalloys: — ferrovolfram and ferrosilicovolfram |
|
171 |
7202910000 |
Ferroalloys: - other: |
|
172 |
7202920000 |
Ferroalloys: - other: |
|
173 |
7202930000 |
Ferroalloys: - other: |
|
174 |
7202991000 |
Ferroalloys: - other: |
|
175 |
7202993000 |
Ferroalloys: - other: |
|
176 |
7202998000 |
Ferroalloys: - other: |
|
177 |
7204100000 |
Ferrous metal waste and scrap; ferrous metal ingots for remelting (charge of ingots).: |
|
178 |
7204211000 |
Ferrous metal waste and scrap; ferrous metal ingots for remelting (charge of ingots).: |
|
179 |
7204219000 |
Ferrous metal waste and scrap; ferrous metal ingots for remelting (charge of ingots).: |
|
180 |
7204290000 |
Ferrous metal waste and scrap; ferrous metal ingots for remelting (charge of ingots).: |
|
181 |
7204300000 |
Ferrous metal waste and scrap; ferrous metal ingots for remelting (charge of ingots).: |
|
182 |
7204411000 |
Ferrous metal waste and scrap; ferrous metal ingots for remelting (charge of ingots).: |
|
183 |
7204419100 |
Ferrous metal waste and scrap; ferrous metal ingots for remelting (charge of ingots).: |
|
184 |
7204419900 |
Ferrous metal waste and scrap; ferrous metal ingots for remelting (charge of ingots).: |
|
185 |
7204491000 |
Ferrous metal waste and scrap; ferrous metal ingots for remelting (charge of ingots).: |
|
186 |
7204493000 |
Ferrous metal waste and scrap; ferrous metal ingots for remelting (charge of ingots).: |
|
187 |
7204499000 |
Ferrous metal waste and scrap; ferrous metal ingots for remelting (charge of ingots).: |
|
188 |
7204500000 |
Ferrous metal waste and scrap; ferrous metal ingots for remelting (charge ingots).: |
|
189 |
7402000000 |
Unrefined copper; copper anodes for electrolytic refining. |
|
190 |
7403110000 |
Refined copper and raw copper alloys.: |
|
191 |
7403120000 |
Refined copper and raw copper alloys.: |
|
192 |
7403130000 |
Refined copper and raw copper alloys.: |
|
193 |
7403190000 |
Refined copper and raw copper alloys.: |
|
194 |
7403210000 |
Refined copper and raw copper alloys.: |
|
195 |
7403220000 |
Refined copper and raw copper alloys: — copper alloys: |
|
196 |
7403290000 |
Refined copper and raw copper alloys.: |
|
197 |
7404001000 |
Copper waste and scrap: |
|
198 |
7404009100 |
Copper waste and scrap: |
|
199 |
7404009900 |
Copper waste and scrap: |
|
200 |
7602001100 |
Aluminum waste and scrap.: |
|
201 |
7602001900 |
Aluminum waste and scrap.: |
|
202 |
7602009000 |
Aluminum waste and scrap.: |
|
203 |
7802000000 |
Lead waste and scrap |
|
204 |
7601202001 |
Raw aluminum.: |
|
205 |
7601202009 |
Raw aluminum.: |
|
206 |
7601208001 |
Raw aluminum.: |
|
207 |
7601208002 |
Raw aluminum.: |
|
208 |
7601208009 |
Raw aluminum.: |
|
209 |
7801100000 |
Untreated lead.: |
|
210 |
7801910000 |
Untreated lead.: |
|
211 |
7801991000 |
Untreated lead.: |
|
212 |
7801999000 |
Untreated lead.: |
|
213 |
7901110000 |
Untreated zinc.: |
|
214 |
7901121000 |
Цинк Untreated zinc.: |
|
215 |
7901123000 |
Untreated zinc.: |
|
216 |
7901129000 |
Untreated zinc.: |
|
217 |
7901200000 |
Raw zinc.: |
|
218 |
8106001000 |
Cobalt matte and other intermediate products of cobalt metallurgy; cobalt and articles thereof, including waste and scrap: |
|
219 |
8106100000 |
Bismuth and articles made from it, including waste and scrap: |
|
220 |
8106900000 |
Bismuth and articles made from it, including waste and scrap: |
|
221 |
8107200000 |
Bismuth and articles made from it, including waste and scrap: |
|
222 |
8112120000 |
Beryllium, chromium, hafnium, rhenium, thallium, cadmium, germanium, vanadium, gallium, indium and niobium (columbium), and articles thereof, including waste and scrap: |
|
223 |
8112130000 |
Beryllium, chromium, hafnium, rhenium, thallium, cadmium, germanium, vanadium, gallium, indium and niobium (columbium), and articles thereof, including waste and scrap: |
|
224 |
8112190000 |
Beryllium, chromium, hafnium, rhenium, thallium, cadmium, germanium, vanadium, gallium, indium and niobium (columbium), and articles thereof, including waste and scrap: |
|
225 |
8112211000 |
Beryllium, chromium, hafnium, rhenium, thallium, cadmium, germanium, vanadium, gallium, indium and niobium (columbium), and articles thereof, including waste and scrap: |
|
226 |
8112219000 |
Beryllium, chromium, hafnium, rhenium, thallium, cadmium, germanium, vanadium, gallium, indium and niobium (columbium), and articles thereof, including waste and scrap: |
|
227 |
8112220000 |
Beryllium, chromium, hafnium, rhenium, thallium, cadmium, germanium, vanadium, gallium, indium and niobium (columbium), and articles thereof, including waste and scrap: |
|
228 |
8112290000 |
Beryllium, chromium, hafnium, rhenium, thallium, cadmium, germanium, vanadium, gallium, indium and niobium (columbium), and articles thereof, including waste and scrap: |
|
229 |
8112310000 |
Beryllium, chromium, hafnium, rhenium, thallium, cadmium, germanium, vanadium, gallium, indium and niobium (columbium), and articles thereof, including waste and scrap: |
|
230 |
8112390000 |
Beryllium, chromium, hafnium, rhenium, thallium, cadmium, germanium, vanadium, gallium, indium and niobium (columbium), and articles thereof, including waste and scrap: |
|
231 |
8112410001 |
Beryllium, chromium, hafnium, rhenium, thallium, cadmium, germanium, vanadium, gallium, indium and niobium (columbium), and articles thereof, including waste and scrap: |
|
232 |
8112410009 |
Beryllium, chromium, hafnium, rhenium, thallium, cadmium, germanium, vanadium, gallium, indium and niobium (columbium), and articles thereof, including waste and scrap: |
|
233 |
8112490000 |
Beryllium, chromium, hafnium, rhenium, thallium, cadmium, germanium, vanadium, gallium, indium and niobium (columbium), and articles thereof, including waste and scrap: |
|
234 |
8112510000 |
Beryllium, chromium, hafnium, rhenium, thallium, cadmium, germanium, vanadium, gallium, indium and niobium (columbium), and articles thereof, including waste and scrap: |
|
235 |
8112520000 |
Beryllium, chromium, hafnium, rhenium, thallium, cadmium, germanium, vanadium, gallium, indium and niobium (columbium), and articles thereof, including waste and scrap: |
|
236 |
8112590000 |
Beryllium, chromium, hafnium, rhenium, thallium, cadmium, germanium, vanadium, gallium, indium and niobium (columbium), and articles thereof, including waste and scrap: — thallium: - - pronium |
|
237 |
8112610000 |
Beryllium, chromium, hafnium, rhenium, thallium, cadmium, germanium, vanadium, gallium, indium and niobium (columbium), and articles thereof, including waste and scrap: |
|
238 |
8112690001 |
Beryllium, chromium, hafnium, rhenium, thallium, cadmium, germanium, vanadium, gallium, indium and niobium (columbium), and articles thereof, including waste and scrap: |
|
239 |
8112690009 |
Beryllium, chromium, hafnium, rhenium, thallium, cadmium, germanium, vanadium, gallium, indium and niobium (columbium), and articles thereof, including waste and scrap: |
|
240 |
8112922101 |
Beryllium, chromium, hafnium, rhenium, thallium, cadmium, germanium, vanadium, gallium, indium and niobium (columbium), and articles thereof, including waste and scrap: |
|
241 |
8112922108 |
Beryllium, chromium, hafnium, rhenium, thallium, cadmium, germanium, vanadium, gallium, indium and niobium (columbium), and articles thereof, including waste and scrap: |
|
242 |
8112924100 |
Beryllium, chromium, hafnium, rhenium, thallium, cadmium, germanium, vanadium, gallium, indium and niobium (columbium), and articles thereof, including waste and scrap: |
|
243 |
8112928100 |
Beryllium, chromium, hafnium, rhenium, thallium, cadmium, germanium, vanadium, gallium, indium and niobium (columbium), and articles thereof, including waste and scrap: |
|
244 |
8112928900 |
Beryllium, chromium, hafnium, rhenium, thallium, cadmium, germanium, vanadium, gallium, indium and niobium (columbium), and articles thereof, including waste and scrap: |
|
245 |
8112929101 |
Beryllium, chromium, hafnium, rhenium, thallium, cadmium, germanium, vanadium, gallium, indium and niobium (columbium), and articles thereof, including waste and scrap: |
|
246 |
8112929109 |
Beryllium, chromium, hafnium, rhenium, thallium, cadmium, germanium, vanadium, gallium, indium and niobium (columbium), and articles of these, including waste and scrap: |
|
247 |
8112929500 |
Beryllium, chromium, hafnium, rhenium, thallium, cadmium, germanium, vanadium, gallium, indium and niobium (columbium), and articles thereof, including waste and scrap: |
|
248 |
8112992000 |
Beryllium, chromium, hafnium, rhenium, thallium, cadmium, germanium, vanadium, gallium, indium and niobium (columbium), and articles thereof, including waste and scrap: |
|
249 |
8112994000 |
Beryllium, chromium, hafnium, rhenium, thallium, cadmium, germanium, vanadium, gallium, indium and niobium (columbium), and articles thereof, including waste and scrap: |
|
250 |
8112997001 |
Beryllium, chromium, hafnium, rhenium, thallium, cadmium, germanium, vanadium, gallium, indium and niobium (columbium), and articles thereof, including waste and scrap: |
|
251 |
8112997009 |