Dear Taxpayers!
The State Revenue Committee reminds that, pursuant to Article 180 of the Tax Code of the Republic of Kazakhstan, the traceability of goods imported into the customs territory of the Eurasian Economic Union (EAEU) in accordance with an international treaty ratified by the Republic of Kazakhstan is ensured through the operation of a national traceability system that records goods subject to traceability and transactions related to their circulation.
The Rules for the Operation of the Goods Traceability Mechanism were approved by Order No. 623 of the Minister of Finance of the Republic of Kazakhstan dated October 24, 2025.
Taxpayers engaged in the circulation of goods subject to traceability are required to issue Electronic Invoices (EIs) based on Electronic Waybills (EWs) issued through the Virtual Warehouse module.
The List of Goods Subject to Traceability in accordance with the Agreement on the Mechanism for the Traceability of Goods Imported into the Customs Territory of the Eurasian Economic Union was approved by Decision No. 5 of the Council of the Eurasian Economic Commission dated January 26, 2026 (the list of goods is provided below).
The list of goods subject to traceability includes 34 Commodity Codes of the EAEU Commodity Nomenclature of Foreign Economic Activity (CN FEA EAEU).
The traceability mechanism for goods imported into the customs territory of the EAEU will become effective on September 1, 2026.
List of Goods Imported into the Customs Territory of the EAEU Subject to Traceability
|
CN FEA EAEU Code |
Description |
Unit of Measurement Used for Traceability |
|
8418 10 200 1 8418 10 800 1 8418 21 100 0 8418 21 510 0 8418 21 590 0 8418 21 910 0 8418 21 990 0 8418 29 000 0 8418 30 200 1 8418 30 800 1 8418 40 200 1 8418 40 800 1 |
Household refrigerators and freezers |
pcs |
|
8450 11 110 0 8450 11 190 0 8450 11 900 0 8450 12 000 0 8450 19 000 0 8450 20 000 0 |
Household or laundry-type washing machines, including machines equipped with a spin dryer |
pcs |
|
8528 71 110 0 8528 71 150 0 8528 71 190 0 8528 71 910 0 8528 71 990 0 8528 72 100 0 8528 72 200 1 8528 72 200 9 8528 72 300 1 8528 72 300 2 8528 72 300 3 8528 72 900 9 8528 72 400 0 8528 72 600 0 8528 72 800 0 8528 73 000 0 |
Reception apparatus for television, whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus |
pcs |