On the conditions of circulation of goods within the WTO and the EAEU

The Decision of the Eurasian Intergovernmental Council No. 5 dated August 12, 2016 "On certain issues of import and circulation of goods in the Customs Territory of the EAEU in connection with the accession of the Republic of Kazakhstan to the WTO" provides that when moving goods from the List from the territory of the Republic of Kazakhstan to the territory of other EAEU member states, a paper copy of an electronic invoice is recognized as a shipping document-invoices certified by the seal of the territorial authority of state revenue. This ESF is accompanied by one of the following documents:

 

  1. a) a copy of the customs declaration certified by the seal of the territorial body of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan – when moving goods previously imported from third countries at the rates of the Single Customs Tariff of the Eurasian Economic Union
  2. b) the original certificate of origin of goods form ST-1, issued in accordance with the Rules for determining the country of origin of goods, which are an integral part of the part of the Agreement on the Rules for Determining the Country of Origin

goods in the Commonwealth of Independent States dated November 20, 2009, – when moving goods produced on the territory of the Republic of Kazakhstan;

 

  1. c) the original certificate of origin of goods in the form of ST-KZ issued in accordance with the legislation of the Republic of Kazakhstan, or its copy certified by the National Chamber of Entrepreneurs of the Republic of Kazakhstan "Atameken" – when moving goods produced in the territories of the free economic zone and free warehouses;

 

  1. d) a copy of the application for the import of goods and payment of indirect taxes in accordance with the Protocol on the Procedure for Collecting Indirect Taxes and the Mechanism for Controlling their Payment when Exporting and Importing Goods, performing Works, rendering services (Annex No. 18 to the Agreement) – when moving goods previously imported from other Member States.

 

The member States of the Eurasian Economic Union signed a Protocol on certain issues of import and circulation of goods in the Customs Territory of the EAEU on 16.10.2015 in Burabay (Burabay Agreement), ratified by the Law of the Republic of Kazakhstan dated December 09, 2015 and entered into force on January 11, 2016 (hereinafter the Protocol).

By paragraph 4 of the Protocol, the Republic of Kazakhstan ensures that the necessary measures are taken to prevent the export of goods specified in paragraph 3 of this article to the territory of other Member States.

By paragraph 7 of the Protocol, the Declarant, another person who has the right to own the relevant goods, the carrier of goods included in the list and transported from the territory of the Republic of Kazakhstan to the territory of other Member States, are obliged to ensure compliance with the requirements for the movement of such goods established by this Protocol and in accordance with it, and are responsible for their violation in accordance with by the legislation of the Member State.

To date, the List of goods seized (hereinafter referred to as the List) consists of 3,700 items to which import customs duty rates lower than the EAEU ETT are applied. This List is updated annually.

The goods included in the List can be imported to Kazakhstan:

- or at reduced duty rates (WTO rates);

- or at the standard rates of customs duties (ETT of the EAEU).

If the goods were imported to Kazakhstan at reduced duty rates, then its export to the territory of other EAEU states is prohibited!

For non-compliance with the requirements for registration of shipping documents when exporting goods included in the List outside the territory of the Republic of Kazakhstan in violation of the system of accounting for the movement of goods, liability measures are provided in accordance with the legislation. Article 280-1 of the Administrative Code "Violation of the procedure for issuing invoices, as well as violation of the system of accounting for the movement of goods included in the List."

 

All the necessary information on the attribution of goods to the subject of goods from the List of exemptions is available on the official website of the State Revenue Committee at the link http://kgd.gov.kz in the "Information systems" tab - " ТН ВЭД Online".

Дата публикации
11 апреля 2022