JOINT RESOLUTION OF BOARD OF NATIONAL BANK OF THE REPUBLIC OF KAZAKHSTAN AND ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of December 24, 2024 No. 83, on December 27, 2024 No. 886

About modification in joint the resolution of Board of National Bank of the Republic of Kazakhstan of September 29, 2023 No. 78 and the order of the Deputy prime minister - the Minister of Finance of the Republic of Kazakhstan of October 4, 2023 No. 1054 "About approval of Rules of implementation of export-import currency exchange control in the Republic of Kazakhstan"

The board of National Bank of the Republic of Kazakhstan DECIDES and the Minister of Finance of the Republic of Kazakhstan ORDERS:

1. Introduce in joint the resolution of Board of National Bank of the Republic of Kazakhstan of September 29, 2023 No. 78 and the order of the Deputy prime minister - the Minister of Finance of the Republic of Kazakhstan of October 4, 2023 No. 1054 "About approval of Rules of implementation of export-import currency exchange control in the Republic of Kazakhstan" (it is registered in the Register of state registration of regulatory legal acts No. 33512) the following changes:

state Item 5 in the following edition:

"5. Suspend from January 1, 2025 to January 1, 2026 action:

1) item 4 of Rules, having determined that during suspension this Item is effective in the following edition:

"4. Date of export or commodity import, works, services is:

1) when moving goods through customs border of the Eurasian Economic Union – the date of issue of goods specified in the declaration on goods, confirming the room of goods under the customs procedure considered in customs statistics of foreign trade as export or import, specified in information on movement of goods through customs border of the Eurasian Economic Union under the currency contract on export or import with accounting number in form according to appendix 16 to Rules;

2) when moving goods in customs area of the Eurasian Economic Union:

for import – the acceptance date on accounting of goods specified in the statement for commodity importation;

for export – the invoice date specified in the statement for commodity importation;

3) in the cases which are not specified in subitems 1) and 2) of this Item:

the date specified in the notification on temporary import (export) of goods or acceptance date on raw materials supplied by the customer accounting;

the date specified in the performance report of the obligation about import (export) of products of conversion;

date of issue of goods in the declaration on goods of foreign state, signing (acceptance) of the documents confirming transfer of goods, performance of works, rendering services including without the actual movement through customs border of the Eurasian Economic Union or movement from the territory (on the territory) the Republic of Kazakhstan on the territory (from the territory) other state member of the Eurasian Economic Union;

date of drawing of the invoice, invoice for actually transferred goods, the performed works, the rendered services or date of the statement of the electronic invoice for actually performed works, the rendered services;

start date of obligation fulfillment in accordance with the terms of the currency agreement on export or import which is not providing signing (acceptance) of the documents confirming performance of works, rendering services and drawing of the invoice, invoice for actually performed works the rendered services.";

2) the subitem 2) of Item 5 of Rules, having determined that during suspension this subitem is effective in the following edition:

"2) through customs border of the Eurasian Economic Union of the goods placed under one of the customs procedures considered in customs statistics of foreign trade of the Republic of Kazakhstan as the export or import specified in information on movement of goods through customs border of the Eurasian Economic Union under the currency contract on export or import with accounting number in form according to appendix 16 to Rules.";

3) parts two of Item 24 of Rules, having determined that during suspension this part is effective in the following edition:

"The National Bank within 5 (five) working days after day of receipt of this Item of Rules of request specified in part one sends to new bank of accounting registration information which is available in National Bank:

1) about movement of goods through customs border of the Eurasian Economic Union under the currency contract on export or import with accounting number in form according to appendix 16 to Rules;

2) about obligation fulfillment under the currency contract on export or import with accounting number in form according to appendix 7 to Rules;

3) according to the requested statement for commodity importation and payment of indirect taxes in form according to appendix 18 to Rules.";

4) Items 37, of 38 and 39 Rules, having determined that during suspension these Items are effective in the following edition:

"37. The body of state revenues till 5 (fifth) following for from even sends to National Bank information on movement of goods through customs border of the Eurasian Economic Union under the currency contract on export or import with accounting number in form according to appendix 16 to Rules monthly by accounting number of the currency agreement on export or import.

The National Bank within 1 (one) working day after day of obtaining from body of state revenues of information specified in part one of this Item of Rules sends it to authorized banks, the being banks of accounting registration, and to territorial branches of National Bank which are banks of accounting registration.

38. The authorized bank which is bank of accounting registration or the territorial branch of National Bank which is bank of accounting registration based on the copy of the application for commodity importation and the payment of indirect taxes received from the exporter or the importer sends to National Bank by means of information system electronic inquiry for receipt of information on the statement for commodity importation and payment of indirect taxes (further – electronic request) by form according to appendix 17 to Rules.

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