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ORDER OF THE MINISTER FOR CULTURE AND SPORTS OF THE REPUBLIC OF KAZAKHSTAN

of March 14, 2023 No. 76

About approval of the list of works of art which import is exempted from the value added tax in case of their import by the non-state museums"

According to the subitem 21) article 399 of the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget (Tax code)" PRIKAZYVAYU:

1. Approve the list of works of art which import is exempted from the value added tax in case of their import by the non-state museums, according to appendix, to this order.

2. To provide to committee of culture of the Ministry of Culture and sport of the Republic of Kazakhstan in the procedure established by the legislation:

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

2) within three working days after enforcement of this order placement it on Internet resource of the Ministry of Culture and sport of the Republic of Kazakhstan;

3) within three working days after execution of the actions provided by this Item, submission to Department of legal service of the Ministry of Culture and sport of the Republic of Kazakhstan of data on execution of actions.

3. To impose control of execution of this order on the supervising vice-Minister for Culture and Sports of the Republic of Kazakhstan.

4. This order becomes effective after ten calendar days after day of its first official publication and is effective till January 1, 2026.

Minister for Culture and Sports of the Republic of Kazakhstan

A. Oralov

It is approved

Ministry of national economy of the Republic of Kazakhstan

 

Approved by the Order of the Minister for Culture and Sports of the Republic of Kazakhstan of March 14, 2023, No. 76

The list of works of art which import is exempted from the value added tax in case of their import by the non-state museums

Disaggregation of code of works of art according to the single Commodity nomenclature of foreign economic activity

Ten-digit code according to the single Commodity nomenclature of foreign economic activity

1.

Pictures, drawings and pastels, age more than 100 years

9701210000

2.

Mosaics age more than 100 years

9701220000

3.

The other finished products ornamented or more than 100 years decorated by hand, collages and similar decorative images, by age

9701290000

4.

Pictures, drawings and pastels, other

9701910000

5.

Mosaics other

9701920000

6.

The other finished products ornamented or decorated by hand, collages and similar decorative images other

9701990000

7.

Originals of engravings, prints and lithographs, age more than 100 years

9702100000

8.

Originals of engravings, prints and lithographs, other

9702900000

9.

Originals of sculptures and figurines from any materials, age more than 100 years

9703100000

10.

Originals of sculptures and figurines from any materials, other

9703900000

11.

Collections and objects of collecting of archeology, ethnography or history

9705100000

 

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