Regarding the issues concerning withdrawal from circulation of marking codes

The  State Revenue Department of East -Kazakhstan region reports the following.

In accordance with the resolution of the Government of the Republic of Kazakhstan dated September 10, 2020 No. 568 "on determining the list of goods subject to labeling":

filter cigarettes are subject to labelling from 1 October, 2020;

other types of tobacco products (tobacco sticks, cigars, cigarillos, etc.) are subject to labelling from April 1, 2021.

         Therefore, according to subparagraph 1) of paragraph 11 of the Rules for labeling and traceability of tobacco products (hereinafter - the Rules), approved by Order No. 927 of the Minister of Finance of the Republic of Kazakhstan dated September 28, 2020, turnover participants carrying out retail trade of tobacco products from the date of carrying out retail trade of labeled tobacco products, carry out their registration in the information system of labeling and traceability of goods (hereinafter -the IS LTG) from the date of the need to carry out activities related to the retail trade of tobacco products.

In addition, paragraph 55 of the Rules provides that a turnover participant carrying out retail trade of tobacco products withdraws them from circulation only based on a confirmed information on their acceptance in the IS LTG in one of the following ways:

1) scanning and recognition of the identification means applied to the packaging of the products sold by technical means coupled with the installed cash register machine.

2) submission to the IS LTG of a notice of withdrawal from circulation in accordance with Annex 8 to the Rules no later than 30 (thirty) calendar days from the date of selling (sale).     

At the same time, the withdrawal from the circulation of tobacco products in the IS LTG for the retail sale is carried out if one of the following reasons exists:

       1) based on the information specified in paragraph 56 of the Rules received from the operator of fiscal data;

2) based on the notice on withdrawal from circulation in accordance with Annex 8 to the Rules submitted to the IS LTG by a turnover participant carrying out retail trade of tobacco products;

      3) based on the information confirming the act of reception-transmission submitted to the IS LTG by a turnover participant carrying out retail trade of tobacco products, if there is an appropriate mark in the IS LTG on the consent of the turnover participant to the automatic outflow of the received tobacco products from circulation and the absence of information on the withdrawal from circulation specified in sub-paragraphs 1) or 2) of this paragraph the IS LTG.

For the foregoing reasons it is necessary to ensure the registration of their objects in the IS LTG and to carry out activities for the retail trade of tobacco products in compliance with the above rules.