We need you to know the explanation of the procedure for applying the provisions of the Interim Agreement leading to the formation of a Free Trade Zone between the Eurasian Economic Union and its member states, on the one hand, and the Islamic Republic of Iran, on the other hand, dated May 17, 2018 (hereinafter - the Parties, the Interim Agreement), entered into force on October 27, 2019.
In accordance with Article 2.3 of the Interim Agreement, each Party in respect of the originating goods of the other Party provides treatment no less favourable than that established in accordance with its list of tariff obligations under Annex 1 of the Interim Agreement.
In this regard, the Board of the Eurasian Economic Commission (hereinafter - the EEC) adopted Decision No. 10 of 22 January 2019 "On preferential rates of import customs duties in respect of goods originating from the Islamic Republic of Iran and imported into the Customs Territory of the Eurasian Economic Union" (hereinafter - - the Decision of the Board of the EEC No. 10).
Thus, in order to obtain preferential tariff treatment for goods included in the List approved by the Decision of the EEC Board No. 10, it's necessary to declare information on the application of the tariff preference in the declaration for goods in the second section of column 36, within the framework of the Interim Agreement.
For the purpose of technical implementation of this possibility, the Decision of the Board of the Eurasian Economic Commission No. 174 of 8 October 2019 was adopted.
In this connection, you will be able to reflect your intentions to use the tariff preference under the Temporary Agreement by specifying the two-digit letter code "IR" in item 2 of column 36 of the goods declaration.
Besides, it is necessary to take into account the provisions of Article 6.15 of the Interim Agreement, according to which, in order to obtain preferential tariff treatment, you must submit to the customs authority of the importing Party a certificate of origin (Form ST-3) in accordance with the requirements of Section II of Chapter 6 of the Interim Agreement, reflecting the information about such a document in the 44 column of the declaration for goods under the code "06999" (the code is used until the relevant changes are made to the classifier of types of documents and information, approved by the Decision of the Customs Union Commission No. 378 of 20.09.2010). The
certificate of origin of the goods submitted to the customs authorities must be original, valid, executed in accordance with the form of Annex 3 to the Interim Agreement, as well as filled in in accordance with the requirements set out in Annex 3 to the Interim Agreement.
It should also be noted that in accordance with the Interim Agreement, preferential tariff treatment is granted for originating goods, provided that they are directly delivered from the territory of the exporting Party to the territory of the importing Party (Article 6.9 of the Interim Agreement).
If at the time of the customs declaration of goods there is no certificate of origin of the goods in the form of ST-3, the import duty is subject to payment at the rates of the Unified Customs Tariff of the Eurasian Economic Union , at which you can make a refund.
In addition, we inform you that in accordance with paragraph 8 of Article 6.17 of the Interim Agreement, without prejudice to paragraph 4 of Article 6.15 of this Agreement, in exceptional cases where the certificate of origin of the goods (form ST-3) was not issued before or on the date of import of the goods, it can be issued after the export of the goods, while the certificate is marked "ISSUED RETROACTIVELY".
The certificate of origin of the goods is valid for 12 months from the date of its issue and must be submitted to the customs authorities of the importing Party during this period, but not later than the date of filing the import customs declaration, except in the cases specified in paragraph 6 of this Article, where it is stated that if you do not have a certificate of origin of the goods at the time of import, the importing Party shall levy customs duties at the rates provided for under the most-favoured-nation regime, or, if applicable, requires the submission of security for the payment of such fees.
In such a case, you may claim preferential tariff treatment and refund the import customs duties paid or return the security for payment of such duties within 12 months from the date of registration of the customs declaration in accordance with the domestic legislation of the importing Party, provided that all the requirements of Article 6.22 of this Agreement are met.
TRO SRD for East Kazakhstan region
For the attention of participants of foreign economic activity
We bring to your attention the explanations on the Rules for Determining the Origin of Goods Imported into the Customs territory of the Eurasian Economic Union (non-preferential rules for determining the origin of goods), approved by the Decision of the Economic Commission for Europe No. 49 of July 13, 2018.
Non-preferential rules for determining the origin of goods are applied for the purposes of applying customs tariff regulation measures (except for the purposes of granting tariff preferences), applying non-tariff regulation measures and protecting the internal market, establishing requirements for marking the origin of goods, conducting state (municipal) purchases, maintaining statistics on foreign trade in goods, and are used in the framework of non-preferential trade of the Member States of the Union with third countries when importing goods into the customs territory of the Union.
In accordance with paragraph 20 of the non-preferential rules for determining the origin of goods, it is confirmed by one of the following documents on the origin of goods
We bring to your attention the clarifications on the Rules for Determining the Origin of Goods Imported into the Customs Territory of the Eurasian Economic Union (non-preferential rules for determining the origin of goods), approved by the Decision of Economic Commission for Europe No. 49 of July 13, 2018.
Non-preferential rules for determining the origin of goods are applied for the purposes of applying customs tariff regulation measures (except for the purposes of granting tariff preferences), applying non-tariff regulation measures and protecting the internal market, establishing requirements for marking the origin of goods, conducting state (municipal) purchases, maintaining statistics on foreign trade in goods, and are used in the framework of non-preferential trade of the Member States of the Union with third countries when importing goods into the customs territory of the Union.
In accordance with paragraph 20 of the non-preferential rules for determining the origin of goods, it is confirmed by one of the following documents on the origin of goods:
At the same time, the cases when the origin of the goods is confirmed by the declaration of origin of the goods, and when by the certificate of origin of the goods, are established by paragraphs 23-25 of the non-preferential rules for determining the origin of the goods.
Thus, according to paragraph 25 of the non-preferential rules for determining the origin of goods, when importing goods similar to those for which internal market protection measures are applied in the Union, its origin must be confirmed by a certificate of origin of the goods, except in cases where the protective measure is met (for example, an anti-dumping duty is paid), or the total customs value of the similar goods does not exceed the amount equivalent to 150 US dollars.
Paragraph 14 of the non-preferential rules for determining the origin of goods establishes that similar goods are goods classified by the same code of the unified Commodity Nomenclature of foreign Economic Activity of the Eurasian Economic Union and having the same description as goods in respect of which internal market protection measures are applied.
Paragraph 8 of the Requirements for the certificate of origin of goods (Annex to the Non-preferential rules for determining the origin of goods) states that "if a certificate used in the framework of preferential trade is used as a document of origin of goods, the column for service marks in such a certificate must contain the mark "for non-preferential purposes", "for non-preferential purposes" or "à desfinsnonpréférentielles".
For this case, the document confirming the origin of the goods may be a certificate of origin used in the framework of preferential trade, but with a mandatory mark in the standard column used for official marks ("Forofficialuse", "Remarks"), most often found in certificates of origin of various forms of goods, confirming that such a certificate was issued" for non-preferential purposes " (in English, French or Russian).
In addition, the Annex to the Preferential rules for determining the origin (hereinafter referred to as the Annex to the Rules) approves the requirements for the certificate of origin of goods, according to which the certificate must contain the following information:
1) the name of the country of origin of the goods;
2) certificate number, name of the authorized body that issued the certificate;
3) name and address of the exporter and / or manufacturer;
4) the name of the destination country or the name and address of the consignee;
5) a description of the product that allows you to identify it;
6) gross weight and (or) other quantitative characteristics of the product;
7) details of the document of origin of the goods issued in the country of origin of the goods (if the certificate is issued by the country of export of the goods);
8) information about the certification of the certificate (the seal of the authorized body that issued the certificate, the signature of the official of this authorized body, the date of issue of the certificate).
It is allowed to specify additional information.
Thus:
It should be noted that Annex 8 to the Decision of the Customs Union Commission of September 20, 2010 No. 378 "On classifiers used for filling out customs declarations" establishes that non-preferential certificates of origin of goods of the general form are indicated under the code "06014".
For preferential forms of certificates, the following codes apply:
- "06011" - Certificate of origin of goods, form-ST-1;
- "06013" - Declaration-certificate of origin of goods, form A;
- "06017" - Certificate of origin of the product, form ST-2;
- "06018" - Certificate of origin of the product, form EAV;
- "06016" - Declaration of origin of goods;
- "06999" – certificate of origin of a different form ("original", etc.).
TRO SRD for EKR
For the attention of participants of foreign economic activity
We bring to your attention that on May 31, 2019, at a meeting of the Council of Heads of Government of the Commonwealth of Independent States, a Protocol was signed on amendments to the Agreement on the Procedure for Customs Clearance and Customs Control of Goods Transported between the States parties to the Agreement on the Establishment of a Free Trade Zone, dated October 8, 1999.
The new version contains the preamble to the Agreement, as well as articles 2, 3 and 6.
Article 6, in particular, establishes that the parties, if necessary, on the basis of bilateral agreements, create conditions at checkpoints at state (customs) borders for the implementation of joint customs control and customs operations.
For the attention of participants of foreign economic activity
We bring to your attention, that on May 31, 2019, at a meeting of the Council of Heads of Government of the Commonwealth of Independent States, a Protocol was signed on amendments to the Agreement on the Procedure for Customs Clearance and Customs Control of Goods Transported between the States parties to the Agreement on the Establishment of a Free Trade Zone, dated October 8, 1999.
The new version contains the preamble to the Agreement, as well as articles 2, 3 and 6. Article 6, in particular, establishes that the parties, if necessary, on the basis of bilateral agreements, create conditions at checkpoints at state (customs) borders for the implementation of joint customs control and customs operations..
The decision of the Economic Commission for Europe was published on the official website of the Eurasian Economic Union on July 26 this year https://docs.eaeunion.org/docs/ru-ru/01522528/clcd_26072019_125 and it shall enter into force after 30 calendar days from the date of its official publication.
For the attention of participants of foreign economic activity
In connection with the celebration of the Day of the Capital in the Republic of Kazakhstan, the admittance of persons, goods and vehicles through the checkpoint of the customs post "Bakhty" on July 6, 2019 will not be carried out. Working day is June 8, 2019.
For the attention of participants of foreign economic activity
We bring to your attention, that from 01 July 2019, the Order of the First Deputy Prime Minister-Minister of Finance of the Republic of Kazakhstan dated 30 May 2019 No. 514 "On certain issues of making preliminary decisions on the application of methods for determining the customs value of imported goods" will enter into force.
This Order was registered in the Ministry of Justice of the Republic of Kazakhstan on May 31, 2019, No. 1875.
For the attention of participants of foreign economic activity
We bring to your attention, that, that the Order of the First Deputy Prime Minister of the Republic of Kazakhstan - the Minister of Finance of the Republic of Kazakhstan dated 12 March 2019 No. 216 "On Amendments to the Order of the Minister of Finance of the Republic of Kazakhstan dated January 30, 2018 No. 87 "On approval of application forms provided for by the Code of the Republic of Kazakhstan dated 26 December 2017 "On customs regulation in the Republic of Kazakhstan" has entered into force.
This Order was registered in the Ministry of Justice of the Republic of Kazakhstan on 15 March 2019, No. 18396.
For the attention of taxpayers, participants of foreign economic activity
The Department of State Revenue for Ust-Kamenogorsk reports that as part of the restructuring of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan, export Control Departments were created in the territorial bodies, including in the SRD for East Kazakhstan Region.
The Department of Export Control of the SRD for the East Kazakhstan Region will control the movement across the State Border of the Republic of Kazakhstan, which does not coincide with the customs border of the Eurasian Economic Union, of products subject to export control, ensuring the fulfillment of the obligations of the Republic of Kazakhstan adopted in the implementation of international treaties ratified by the Republic of Kazakhstan, on the issues of preventing the export of goods imported into the territory of the Republic of Kazakhstan from third countries, to which reduced duty rates are applied, and also the size of such rates (products from the list).
On the basis of the order of the SRC of the Ministry of Finance of the Republic of Kazakhstan dated October 11, 2018, officials of this Department were placed on October 22, 2018 at five automobile checkpoints "Aul", "Uba", "Zhezkent", "Baitanat" and "Koyanbay" on the state border of the Republic of Kazakhstan with the Russian Federation.
In addition to the above, we remind you that when importing goods to the territory of the Republic of Kazakhstan from the territory of the EAEU member States, the taxpayer must submit to the tax authority a Declaration on indirect taxes (f. 320.00) and an Application for the import of goods and payment of indirect taxes (f. 328.00) before the 20th day of the month following the tax period.
In addition, VAT on imported goods is also paid no later than the 20th day of the month following the tax period, at a rate of 12%.
Dear participants of foreign economic activity!
When importing goods to the territory of the Republic of Kazakhstan from the territory of the member states of the Eurasian Economic Union, the goods are subject to value-added tax at the rate of 12% of the total value of the goods, payment code 105115 (VAT on goods imported from the territory of the EAEU Member States). VAT is charged by the tax authorities of the Republic of Kazakhstan at the place of registration of the consignee of goods.
In this regard, you must submit to the tax authority at your place of residence a declaration (FN 320.00) for indirect taxes on imported goods, on paper or in electronic form, no later than the 20th day of the month following the tax period.
In addition, we remind you that you are required to pay VAT at your location (place of residence) no later than the 20th day of the month following the tax period.
At the same time with the declaration, you must submit to the tax authority a statement (FNO 328.00 statements) on the import of goods and payment of indirect taxes on paper (in 4 copies), or in electronic form. The application must be accompanied by the following documents confirming the import and payment of indirect taxes •
* bank statement confirming the actual payment of indirect taxes;
* agreements (contracts);
When submitting the declaration and application only in electronic form, these documents are not submitted.
In case of failure to submit the above-mentioned forms of tax reporting, their submission in violation of the deadline, taxpayers are brought to administrative responsibility in accordance with Article 272 of the Code of the Republic of Kazakhstan "On Administrative Offenses" (hereinafter-the Administrative Code of the Republic of Kazakhstan) in the form of a "warning", if the violation is repeated within a year, after the imposition of an administrative penalty ,a " fine in the amount of 15 to 75 monthly calculation indices (37875-189375 tenge)»
At the same time, in case of non – payment, incomplete payment or late payment of indirect taxes, individuals and legal entities are brought to administrative responsibility in the form of imposing a "fine in the amount of 10 to 50 monthly calculation indices (25250-126250 tenge)" on the basis of part 1 of Article 287 of the Administrative Code of the Republic of Kazakhstan.
Additional information is available on the website at: www. kgd.gov.kz In addition, the specified information can be obtained from the state revenue authorities at the location (residence).
For the attention of participants of foreign economic activity
Please note that on March 26, 2019, at a meeting of the Board of the Eurasian Economic Commission, the Board of the Eurasian Economic Commission adopted Decision No. 43 On the Application of an Anti - Dumping Measure by Introducing an Anti-Dumping Duty on Cast Aluminum Wheels Originating from the People's Republic of China and Imported into the Customs Territory of the Eurasian Economic Union (hereinafter referred to as the Decision of the Board of the EEC).
The anti-dumping measure was introduced for a period of April 28, 2024, inclusive by levying an anti-dumping duty on cast aluminum wheels imported into the customs territory of the Eurasian Economic Union, which are aluminum running wheels with a diameter of 13 to 20 inches, inclusive, with a maximum permissible load of no more than 1150 kg with a central hole diameter of up to 131 mm, originating from the People's Republic of China and classified by codes 8708 70 500 1 and 8708 70 500 9 of the EAEU Customs Code.
The decision of the EEC Board was published on the official website of the Eurasian Economic Union on March 29 this year. https://docs.eaeunion.org/docs/ru-ru/01418248/cncd_16072018_49 and comes into force after the expiration of
30 calendar days from the date of its official publication.
OCR of SRD for EKR
For the attention of participants of foreign economic activity !
Dear taxpayers submitting applications for the import of goods and payment of indirect taxes f. 328. 00 on goods imported from the territory of the EEU member States! Taking into account, a new version of f.328.00 is planned to be released this year, to select and fill out an application for 2019 in the Taxpayer's Office, it's necessary to select f.328.00 in 2018 section, due to the version of f. 328. 00 for 2018 and 2019 has not changed.