As part of the automation and digitalization of tax administration processes, a pilot project was launched at the end of 2020 to introduce SNT for the import and export of goods from the EAEU countries (Order of the Deputy Prime Minister - Minister of Finance of the Republic of Kazakhstan dated 11/16/2020 No. 1104.)
From February 10, 2023, mandatory registration of SNT for the import and export of grain and individual types of grain crops.
To this end, the order of the Deputy Prime Minister - Minister of Finance of the Republic of Kazakhstan No. 1178 dated November 22, 2022 (hereinafter referred to as the Order) was signed.
for goods imported into the territory of the Republic of Kazakhstan from the territory of the member states of the Eurasian Economic Union, according to the codes of the Customs Code of the EAEU 1001990000, 1001912000, 1001190000, 1001919000, 1001110000, 1001911000, 0708100000, 0710210000, 0713101000, 0713109001, 0713109009, 0713200000, 0713400000, 1002100000, 1002900000, 1003100000, 1003900000, 1004100000, 1004900000, 1005109000, 1005900000, 1007109000, 1008100001, 1008100009, 1008900000, 1103119000, 1103192000, 1103199009, 1103202500, 1103203000, 1104290400, 1104290500, 1201100000, 1201900000, 1204001009, 1204009000, 1205101000, 1206009100, 1206009900, 1207600000, 1207992000, 1209210000, 1209298000, 2005400000, 2302109000, 2302301000, 2302309000, 2302400800, 2302409000, 2304000001, 2306300000, 2309903100, 2309909601, 3501105000, 5301210000, 5301290000 until February 10, 2023;
for goods exported from the territory of the Republic of Kazakhstan to the territory of the member states of the Eurasian Economic Union according to the HS codes of the EAEU 1001990000, 1001912000, 1001190000, 1001919000, 1001110000, 1001911000, 0708100000, 0710210000, 0713101000, 0713109001, 0713109009, 0713200000, 0713400000, 1002100000, 1002900000, 1003100000, 1003900000, 1004100000, 1004900000, 1005109000, 1005900000, 1007109000, 1008100001, 1008100009, 1008900000, 1103119000, 1103192000, 1103199009, 1103202500, 1103203000, 1104290400, 1104290500, 1201100000, 1201900000, 1204001009, 1204009000, 1205101000, 1206009100, 1206009900, 1207600000, 1207992000, 1209210000, 1209298000, 2005400000, 2302109000, 2302301000, 2302309000, 2302400800, 2302409000, 2304000001, 2306300000, 2309903100, 2309909601, 3501105000, 5301210000, 5301290000 until February 10, 2023.
For other commodity items, the mandatory registration of the SNT comes into force upon completion of the pilot project from April 1, 2023, at the same time, for export-import operations in mutual trade with the EAEU countries, the postponement of the mandatory registration of the SNT is not provided.
It should be noted that upon the entry into force of the mandatory registration of the SNT, administrative responsibility is provided for the failure to submit the SNT and the inconsistency of the information in the SNT with the cargo actually transported.
In accordance with article 283-1 of the Code of Administrative Offences, failure to submit or late submission of the SNT, mismatch of the name, inaccurate reflection of the quantity (volume) of goods in the SNT entails a fine of 5 to 30 monthly calculation indices, depending on the business entity.