Regarding the application of the excise tax rate on alcoholic beverages, the following is reported.
In accordance with Group 22 of the Unified Customs Tariff of the Eurasian Economic Union, approved by the Decision of the Eurasian Economic Commission No. 80 dated September 14, 2021 "On Approval of the Unified Commodity Nomenclature of Foreign Economic Activity of the Eurasian Economic Union and the Unified Customs Tariff of the Eurasian Economic Union", the EAEU HS code 2205 includes the name of the item "Vermouth and grape natural wines other with the addition of vegetable or aromatic substances", and to the EAEU HS code 2206 00 – "Other fermented beverages (for example, cider, pear cider, honey drink, sake); mixtures of fermented beverages and mixtures of fermented beverages and soft drinks, not elsewhere specified or included."
In accordance with paragraph 5 of Article 5 of the Law of the Republic of Kazakhstan "On State regulation of the production and turnover of ethyl alcohol and alcoholic beverages", wine is alcoholic products that are made from wine in bulk (wine materials), with a volume fraction of ethyl alcohol of no more than twenty-two percent.
According to line 7 of paragraph 4 of Article 463 of the Tax Code, the excise tax rate (according to the EAEU HS code of 2205, 2206 00 and 2208) for alcoholic beverages (except cognac, brandy, wines, wine in bulk, brewing products) is determined in the amount of 2550 tenge / liter of 100% alcohol.
In accordance with subparagraph 1) paragraph 1 of Article 464 of the Tax Code, the sale of excisable goods is subject to excise duty.
In this case, the date of the transaction in all cases is the day of shipment (transfer) of excisable goods to the recipient (paragraph 1 of Article 465 of the Tax Code).
Thus, from January 1, 2022, when selling alcoholic beverages under the EAEU HS code 2205, 2206 are subject to excise duty at the rate of 2550 tenge /liter of 100% alcohol.
At the same time, when importing excisable goods, the amount of excise duty is subject to clarification and the excise duty rate effective on the date of import of excisable goods is applied (paragraph 2 of Article 479 of the Tax Code).