ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of February 6, 2018 No. 131

About approval of form of the notification on import (export) of goods, Rules and terms of its representation

According to Item 7 of article 440 of the Code of the Republic of Kazakhstan of December 25, 2017 "About taxes and other obligatory payments in the budget" (Tax code) I ORDER:

1. Approve enclosed:

1) Rules and terms of submission of the notification on import (export) of goods according to appendix 1 to this order;

2) form of the notification on import (export) of goods according to appendix 2 to this order.

2. Declare invalid:

1) the order of the Minister of Finance of the Republic of Kazakhstan of January 15, 2015 No. 24 "About approval of Rules of submission of the notification on import (export) of goods" (registered in the Register of state registration of regulatory legal acts at No. 10284, published on March 5, 2015 in information system of law of Ad_let);

2) the order of the Minister of Finance of the Republic of Kazakhstan of December 11, 2015 No. 651 "About introduction of amendments to the order of the Minister of Finance of the Republic of Kazakhstan of January 15, 2015 No. 24 "About approval of Rules of submission of the notification on import (export) of goods" (registered in the Register of state registration of regulatory legal acts at No. 12703, published on January 26, 2016 in information system of law of Ad_let).

3. To committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan (Tengebayev A. M.) in the established legislative procedure to provide:

1) state registration of this order in the Ministry of Justice of the Republic of Kazakhstan;

2) within ten calendar days from the date of state registration of this order the direction it the copy in paper and

electronic type in the Kazakh and Russian languages in the Republican state company on the right of economic maintaining "The republican center of legal information" of the Ministry of Justice of the Republic of Kazakhstan for official publication and inclusion in Reference control bank of regulatory legal acts of the Republic of Kazakhstan;

3) placement of this order on Internet resource of the Ministry of Finance of the Republic of Kazakhstan;

4) within ten working days after state registration of this order in the Ministry of Justice of the Republic of Kazakhstan submission to Department of legal service of the Ministry of Finance of the Republic of Kazakhstan of data on execution of the actions provided by subitems 1), 2) and 3) of this Item.

4. This order becomes effective after ten calendar days after day of its first official publication.

Appendix 1

to the Order of the Minister of Finance of the Republic of Kazakhstan of February 6, 2018 No. 131

Rules and terms of submission of the notification on import (export) of goods

Chapter 1. General provisions

1. These rules of submission of the notification on import (export) of goods (further - Rules) are developed according to Item 7 of article 440 of the Code of the Republic of Kazakhstan of December 25, 2017 "About taxes and other obligatory payments in the budget" (Tax code) and determine procedure and terms of submission of the notification on import (export) of goods in the following cases:

in case of temporary import of goods on the territory of the Republic of Kazakhstan from the territory of state members of the Eurasian Economic Union which in subsequent will be exported from the territory of the Republic of Kazakhstan without change of properties and characteristics of the imported goods;

in case of temporary export of goods from the territory of the Republic of Kazakhstan on the territory of state members of the Eurasian Economic Union which in subsequent will be imported on the territory of the Republic of Kazakhstan without change of properties and characteristics of the exported goods;

when importing (export) of goods in connection with their transfer within one legal entity.

2. Provisions of these rules are applied in case of:

1) temporary import (export) of goods:

under agreements of property hiring (lease) of personal estate and vehicles;

on exhibitions and fairs;

2) import (export) of goods in connection with their transfer within one legal entity.

Chapter 2. Procedure and terms of submission of the notification

3. The notification is submitted in electronic form in form according to appendix 2 to this order.

4. The notification is submitted the taxpayer in body of state revenues in the location (residence) under each agreement (contract) based on which import (export) of goods, and to commodity code according to the single Commodity nomenclature of foreign economic activity of state members of the Eurasian Economic Union (further - the CN FEA EEU) separately is performed.

5. The notification is submitted within twenty working days:

from the date of import to the territory of the Republic of Kazakhstan from the territory of state members of the Eurasian Economic Union;

from the date of export from the territory of the Republic of Kazakhstan on the territory of state members of the Eurasian Economic Union.

The notification is submitted for each date of import (export) of goods.

Appendix 2

to the Order of the Minister of Finance of the Republic of Kazakhstan of February 6, 2018 No. 131

form

Notification on import (export) of goods

Note: The explanation after filling of form of the notification on import (export) of goods is given in appendix to form of filling of the notification on import (export) of goods.

Appendix

to the Form of the notification on import (export) of goods

The explanation on filling of form of the notification on import (export) of goods

1. In the notification the following data are reflected:

in line 1 it is specified - individual identification or business identification taxpayer number (further - IIN, BIN);

in line 2 the name or surname, name and middle name (is specified in case of its availability) person performing import (export) of goods.

For the legal entity are specified: the name according to constituent documents, for physical person - surname, name and middle name (in case of its availability) the taxpayer according to identity documents, for the individual entrepreneur - the name according to the certificate on state registration of the individual entrepreneur;

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