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ORDER OF THE GOVERNMENT OF THE REPUBLIC OF KAZAKHSTAN

of April 6, 2018 No. 173

About approval of rates of excises on gasoline (except for aviation), diesel fuel, gazokhol, benzanol, nefras, mix of light hydrocarbons and ecological fuel

(as amended on 28-04-2025)

According to the subitem 2) of item 4 of article 463 of the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget the Government of the Republic of Kazakhstan DECIDES:" (Tax code)"

1. Approve the enclosed rates of excises on gasoline (except for aviation), diesel fuel, gazokhol, benzanol, nefras, mix of light hydrocarbons and ecological fuel.

2. Recognize invalid some decisions of the Government of the Republic of Kazakhstan according to appendix to this resolution.

3. This resolution becomes effective since January 1, 2018 and is subject to official publication.

Prime Minister of the Republic of Kazakhstan

B. Sagintayev

Approved by the Order of the Government of the Republic of Kazakhstan of April 6, 2018 No. 173

Rates of excises on gasoline (except for aviation), diesel fuel, gazokhol, benzanol, nefras, mix of light hydrocarbons and ecological fuel

№ of payment order

Rates of excises on 1 ton (in tenge)

gasoline (except for aviation) (EAES2710 12 411 0 - 2710 12590 Commodity Nomenclature of Foreign Economic Activity code 0)

diesel fuel (code of the CN FEA EEU 2710 19 421 0 – 2710 19 425 0)

gazokhol, benzanol, nefras, mix of light hydrocarbons and ecological fuel (EAES2710 12 900 Commodity Nomenclature of Foreign Economic Activity code 9, 2906 21 000 0, 2710 12 250 9, 2710 12 900 8, 2710 12)

1

2

3

4

5

1.

Wholesale by producers of gasoline (except for aviation), diesel fuel, gazokhol, benzanol, nefras, mix of light hydrocarbons and self-produced ecological fuel

38134

35726

38134

2.

Wholesale of gasoline by physical persons and legal entities (except for aviation), diesel fuel, gazokhol, benzanol, nefras, mix of light hydrocarbons and ecological fuel

0

0

0

3.

Retail sale by producers of gasoline (except for aviation), diesel fuel, gazokhol, benzanol, nefras, mix of light hydrocarbons and ecological fuel, use for own production needs

38634

35786

38634

4.

Retail sale of gasoline by physical persons and legal entities (except for aviation), diesel fuel, gazokhol, benzanol, nefras, mix of light hydrocarbons and ecological fuel, use for own production needs

500

60

500

5.

Import

38134

35726

38134

6.

Transfer of the excise goods specified in the subitem 5) of article 462 of the Code of the Republic of Kazakhstan "About the taxes and other obligatory payments in the budget" (Tax code) which are raw materials supplied by the customer conversion product, except as specified the subsequent realization of the specified goods out of limits of the territory of the Republic of Kazakhstan

38134

35726

38134

7.

Transfer of the excise goods specified in the subitem 5) of article 462 of the Code of the Republic of Kazakhstan "About the taxes and other obligatory payments in the budget" (Tax code) which are raw materials supplied by the customer conversion product, in case of the subsequent realization of the specified goods out of limits of the territory of the Republic of Kazakhstan with submission of supporting documents, the stipulated in Article 471 Tax code

0

0

0

8.

Wholesale of benzanol by producers of the benzanol made by compounding of gasoline on which the excise, and bioethanol of national production is paid

0

0

3 000

1. In case of gasoline wholesale the Ai-92 and Ai-93 brands (except for aviation), gazokhola, benzanola, nefrasa, mixes of light hydrocarbons and self-produced ecological fuel, their import, and also by transfer of the specified excise goods which are raw materials supplied by the customer conversion product, except as specified the subsequent realization of the specified goods out of limits of the territory of the Republic of Kazakhstan at the price over 214584 tenges for ton the amount of excise is estimated on the following formula:

Ab = 38134 + (Tssr-214584) * 50%, where:

Ab – rate of excise, tenge for ton;

Tssr – the average wholesale price for month under report provided by the authorized body performing management in the field of public administration in spheres of the oil and gas, petrochemical industry in authorized body in the field of state regulation of turnover of oil products and biofuel.

2. In case of retail sale by producers of gasoline the Ai-92 and Ai-93 brands (except for aviation), gazokhola, benzanola, nefrasa, mixes of light hydrocarbons and ecological fuel, use for own production needs at the price over 214584 tenges for ton the amount of excise is estimated on the following formula:

Ab = 38634 + (Tssr-214584) * 50%, where:

Ab – rate of excises on wholesale of gasoline, tenge for ton;

Tssr – the average wholesale price for month under report provided by the authorized body performing management in the field of public administration in spheres of the oil and gas, petrochemical industry in authorized body in the field of state regulation of turnover of oil products and biofuel.

3. In case of wholesale of diesel fuel (summer, interseasonal) self-produced, its import, and also by transfer of the specified excise goods which are raw materials supplied by the customer conversion product, except as specified the subsequent realization of the specified goods out of limits of the territory of the Republic of Kazakhstan at the price over 284350 tenges for ton the amount of excise is estimated on the following formula:

Adt = 35726 + (Tssr-284350) * 50%, where:

Adt – rate of excises on wholesale of diesel fuel, tenge for ton;

Tssr – the average wholesale price for month under report provided by the authorized body performing management in the field of public administration in spheres of the oil and gas, petrochemical industry in authorized body in the field of state regulation of turnover of oil products and biofuel.

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