ORDER OF THE GOVERNMENT OF THE REPUBLIC OF KAZAKHSTAN

of April 20, 2018 No. 207

About approval of Rules of determination of the additional list of the imported goods which are subject to taxation by excises on country of source

According to article 462 of the Code of the Republic of Kazakhstan of December 25, 2017 "About taxes and other obligatory payments in the budget (Tax code)" the Government of the Republic of Kazakhstan DECIDES:

1. Approve the enclosed Rules of determination of the additional list of the imported goods which are subject to taxation by excises on country of source.

2. Declare invalid the order of the Government of the Republic of Kazakhstan of May 19, 2014 No. 507 "About approval of Rules of determination of the additional list of the imported goods which are subject to taxation by excises on country of source" (SAPP of the Republic of Kazakhstan, 2014, No. 34, the Art. 324).

3. This resolution becomes effective after ten calendar days after day of its first official publication.

Approved by the Order of the Government of the Republic of Kazakhstan of April 20, 2018 No. 207

Rules of determination of the additional list of the imported goods which are subject to taxation by excises on country of source

Chapter 1. General provisions

1. These rules of determination of the additional list of the imported goods which are subject to taxation by excises on country of source (further – Rules) are developed according to article 462 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 for determination of the additional list of the imported goods which are subject to taxation by excises on country of source.

2. In these rules the following concepts are used:

1) authorized body in the field of regulation of trading activity (further – authorized body) – the central executive body creating trade policy and performing management, and also cross-industry coordination in the sphere of trading activity;

2) goods – any, not withdrawn from circulation work product, held for sale or exchange;

3) uniform goods – the goods which are not identical in every respect, but having similar characteristics and consisting of similar components, made from the same materials that allows them to perform the same functions, as the estimated goods and to be with them commercially interchangeable.

Chapter 2. Procedure for determination of the additional list of the imported goods which are subject to taxation by excises on country of source

3. The authorized body creates the additional inventory, subject to taxation by excises on country of source, (further – the additional list) on the basis of data of the analysis of dynamics and structure of commodity import to the Republic of Kazakhstan following the results of half-year at the level of six signs of the Commodity nomenclature of foreign economic activity of the Eurasian Economic Union (further – the Commodity Nomenclature of Foreign Economic Activity of EurAsEC). In case of consideration of uniform goods import can be considered at the level of four signs Commodity Nomenclatures of Foreign Economic Activity of EurAsEC.

4. The additional list consists from:

1) goods with indication of the Commodity Nomenclatures of Foreign Economic Activity codes of EurAsEC at the level of six or four signs which are at the same time corresponding to the following criteria:

goods in which structure of import 10% and more from the total amount of import of the specified goods to the Republic of Kazakhstan for the considered period are the share of share of certain country at the same time the cost import volume from said countries shall exceed 10 thousand US dollars;

the goods showing import growth in volumes in kind (and/or in additional units of measure) in the considered period in comparison with the same period of last year;

2) names of the countries to which share of import 10% and more from the total amount of import of the specified goods to the Republic of Kazakhstan for the considered period fall.

5. When forming the additional list are considered economic feasibility of application of excise concerning import of specific goods and/or the obligation, following from the international treaties signed by the Republic of Kazakhstan.

6. The draft of the additional list goes for review to the interested state bodies of the Republic of Kazakhstan.

7. Following the results of coordination with the interested state bodies of the Republic of Kazakhstan the draft of the additional list is submitted for consideration of the Interdepartmental commission of the Republic of Kazakhstan concerning foreign trade policy and participation in the international economic organizations (further – the Interdepartmental commission).

8. The additional list affirms authorized body in the presence of the referral decision of the Interdepartmental commission.

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