On amendments to the objectives and duties of the customs authorities on the classification of goods

State Revenue Department for the East Kazakhstan region informs that subparagraph 20-1) of Article 12 of the Code of the Republic of Kazakhstan "On Customs Regulation in the Republic of Kazakhstan" dated 26 December 2017 No. 123-VI  LRK has been supplemented and grants the customs authorities functions to classify goods within the flow of goods between the EEU member states.

Thus, since January 2021, the state revenue authorities have been delegated with the responsibility of the function to classify goods when importing goods from third countries and when importing goods from the EEU countries.

At the moment, classification of goods from the EEU countries is carried out in accordance with the Procedure for Interaction of territorial state Revenue Bodies to ensure the legality exemption from 

value-added taxes and the application of value-added tax payment by credit method for goods imported into the territory of the Republic of Kazakhstan from the territory of the EEU member States (hereinafter the Procedure), approved by the Order of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan No. 353 dated 31 July 2018.

Over the period of this Procedure, the tariff regulation department of the State Revenue Department for East Kazakhstan region classified 110,214 goods (including from August to December 2018– 5 198 goods, 2019   – 30 095 goods, 2020  – 50 822 goods, from January to May 2021   – 24 099 goods).

 

TRD of  SRD for the East Kazakhstan region