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RESOLUTION OF THE CABINET OF MINISTERS OF THE KYRGYZ REPUBLIC

of April 14, 2022 No. 220

About accounting and goods control in the territory of the Kyrgyz Republic

(as amended on 25-03-2025)

For the purpose of implementation of the Agreement on the mechanism of traceability of the goods imported on customs area of the Eurasian Economic Union of May 29, 2019, and also strengthening of control of turnover of goods in the territory of the Kyrgyz Republic, including the oil products and goods which are subject to marking by means of identification according to Articles 51, 127 Tax codes of the Kyrgyz Republic, articles 13, of the 17th constitutional Law of the Kyrgyz Republic "About the Cabinet of Ministers of the Kyrgyz Republic" the Cabinet of Ministers of the Kyrgyz Republic decides:

1. Approve:

- Procedure for application and forming of electronic commodity transport waybill according to appendix 1;

- Regulations on accounting treatment and control of oil and oil products in the territory of the Kyrgyz Republic according to appendix 2;

- Technical requirements to electronic system of accounting and control of oil and oil products according to appendix 3;

- Procedure for application of the catalog of goods in the territory of the Kyrgyz Republic according to appendix 4.

1-1. The procedure for application of control seals on oil products affirms authorized tax authority.

Establish deadline of application of control seals on oil products in the territory of the Kyrgyz Republic on March 31, 2025.

2. Determine that the subject shall apply electronic commodity transport waybill according to the procedure, established by appendix 1 to this resolution:

1) since May 15, 2022 - concerning oil and oil products (except for oils lubricant and oils other under the TNVED 2710197100-2710199800) codes, the goods which are subject to marking by means of identification in the territory of the Kyrgyz Republic, and also the beer which is packed up and is not packed up, classified in goods item of the Commodity Nomenclature of Foreign Economic Activity of 2203;

2) since July 1, 2022 - concerning the goods included in the list approved by the Eurasian economic commission according to the Agreement on the mechanism of traceability of the goods imported on customs area of the Eurasian Economic Union;

3) ceased to be valid;

4) ceased to be valid;

5) since January 1, 2027 - concerning medicines and the medical products which are subject to digital marking according to the legislation of the Kyrgyz Republic.

3. Determine that the subject:

1) the documents having the right to create till April 1, 2026 in the Electronic Commodity Transport Waybill module without specifying of codes of identification (including codes of identification of group packagings) goods;

2) shall before the term of obligatory application of electronic commodity transport waybill concerning goods provide reduction of remaining balance of the specified goods in the module of electronic commodity transport waybill according to their actual remaining balance.

4. To the State Tax Service under the Ministry of Finance of the Kyrgyz Republic on system basis to carry out explanatory and information work among subjects of economic activity on application of electronic commodity transport waybill.

5. Recognize invalid:

- the order of the Government of the Kyrgyz Republic "About accounting and control of oil and oil products in the territory of the Kyrgyz Republic" of September 17, 2019 No. 482;

- Item 6 of the order of the Government of the Kyrgyz Republic "About measures for implementation of electronic system of fiskalization of tax procedures" of December 17, 2019 No. 691;

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