ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of October 22, 2025 No. 616

About approval of form of the notification on import (export) of goods, Rules and terms of its submission to bodies of state revenues

According to Item 7 of article 514 of the Tax Code of the Republic of Kazakhstan PRIKAZYVAYU:

1. Approve:

1) Rules and terms of submission of the notification on import (export) of goods to bodies of state revenues according to appendix 1 to this order;

2) form of the notification on import (export) of goods according to appendix 2 to this order.

2. Declare invalid the order of the Minister of Finance of the Republic of Kazakhstan of February 6, 2018 No. 131 "About approval of form of the notification on import (export) of goods, Rules and terms of its representation" (it is registered in the Register of state registration of regulatory legal acts at No. 16406).

3. To provide to committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan in the procedure established by the legislation of the Republic of Kazakhstan:

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

2) placement of this order on Internet resource of the Ministry of Finance of the Republic of Kazakhstan after its official publication;

3) within ten working days after state registration of this order in the Ministry of Justice of the Republic of Kazakhstan submission to Department of legal service of the Ministry of Finance of the Republic of Kazakhstan of data on execution of the actions provided by subitems 1), 2) and 3) of this Item.

4. This order becomes effective since January 1, 2026 and is subject to official publication.

Appendix 1

to the Order Minister of Finance of the Republic of Kazakhstan of October 22, 2025 No. 616

Rules and terms of submission of the notification on import (export) of goods to bodies of state revenues

Chapter 1. General provisions

1. These rules of submission of the notification on import (export) of goods to bodies of state revenues (further - Rules) are developed according to Item 7 of article 514 of the Tax Code of the Republic of Kazakhstan and determine procedure and terms of submission of the notification on import (export) of goods (further - the notification) in the following cases:

in case of temporary import of goods on the territory of the Republic of Kazakhstan from the territory of state members of the Eurasian Economic Union which in subsequent will be exported from the territory of the Republic of Kazakhstan without change of properties and characteristics of the imported goods;

in case of temporary export of goods from the territory of the Republic of Kazakhstan on the territory of state members of the Eurasian Economic Union which in subsequent will be imported on the territory of the Republic of Kazakhstan without change of properties and characteristics of the exported goods;

when importing (export) of goods in connection with their transfer within one legal entity.

2. Provisions of these rules are applied in case of:

1) temporary import (export) of goods:

under agreements of property hiring (lease) of personal estate and vehicles;

on exhibitions and fairs;

2) import (export) of goods in connection with their transfer within one legal entity.

Chapter 2. Procedure and terms of submission of the notification on import (export) of goods to bodies of state revenues

3. The notification is submitted in electronic form in form according to appendix 2 to this order.

4. The notification is submitted the taxpayer in body of state revenues in the location (residence) under each agreement (contract) based on which import (export) of goods, and to commodity code according to the single Commodity nomenclature of foreign economic activity of state members of the Eurasian Economic Union separately is performed.

5. The notification is submitted within 20 (twenty) working days:

from the date of import to the territory of the Republic of Kazakhstan from the territory of state members of the Eurasian Economic Union;

from the date of export from the territory of the Republic of Kazakhstan on the territory of state members of the Eurasian Economic Union.

The notification is submitted for each date of import (export) of goods.

Appendix 2

to the Order of the Minister of Finance of the Republic of Kazakhstan of October 22, 2025 No. 616

form

Notification on import (export) of goods

Note: The explanation on filling of form of the notification on import (export) of goods is given in appendix to form of the notification on import (export) of goods.

Appendix

to form of the notification on import (export) of goods

The explanation on filling of form of the notification on import (export) of goods

1. In the notification on import (export) of goods (further - the notification) the following data are reflected:

in line 1 it is specified - individual identification or business identification taxpayer number (further - IIN, BIN);

in line 2 the name or surname, name and middle name (if it is specified in the identity document), performing import (export) of goods is specified.

For the legal entity are specified: the name according to constituent documents, for physical person - surname, name, middle name (if it is specified in the identity document) the taxpayer according to identity documents, for the individual entrepreneur - the name in compliance the notice of registration of the individual entrepreneur;

in line 3 "Movement of goods":

the cell 3 I is noted in case of commodity importation on the territory of the Republic of Kazakhstan from the territory of state members of the Eurasian Economic Union which in subsequent will be exported from the territory of the Republic of Kazakhstan or in case of commodity importation in connection with their transfer within one legal entity;

the cell 3 II is noted in case of commodity exportation from the territory of the Republic of Kazakhstan on the territory of state members of the Eurasian Economic Union which in subsequent will be imported in the territory of the Republic of Kazakhstan or in case of commodity exportation in connection with their transfer within one legal entity;

in line 4 "The basis for import (export) of goods":

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info