ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of October 24, 2025 No. 623

About approval of Rules of functioning of the mechanism of traceability of goods

According to Item 6 of article 180 of the Tax Code of the Republic of Kazakhstan and the Agreement on the mechanism of traceability of the goods imported on customs area of the Eurasian Economic Union, PRIKAZYVAYU made in the city of Astana on May 29, 2019:

1. Approve the enclosed Rules of functioning of the mechanism of traceability of goods.

2. Recognize invalid:

1) the order of the acting minister of finance of the Republic of Kazakhstan of January 27, 2022 No. 88 "About approval of Rules of functioning of the mechanism of traceability of goods" (it is registered in the Register of state registration of regulatory legal acts at No. 26670);

2) the order of the Deputy prime minister - the Minister of Finance of the Republic of Kazakhstan of November 29, 2022 No. 1207 "About modification of the order of the acting minister of finance of the Republic of Kazakhstan of January 27, 2022 No. 88 "About approval of Rules of functioning of the mechanism of traceability of goods"" (it is registered in the Register of state registration of regulatory legal acts at No. 30856).

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) and 2) of this Item.

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

Approved by the Order of the Minister of Finance of the Republic of Kazakhstan of October 24, 2025 No. 623

Rules of functioning of the mechanism of traceability of goods

Chapter 1. General provisions

1. These rules of functioning of the mechanism of traceability of goods (further - Rules) are developed according to Item 6 of article 180 of the Tax Code of the Republic of Kazakhstan (further - the Tax code) and the Agreement on the mechanism of traceability of the goods imported on customs area of the Eurasian Economic Union, made in the city of Astana on May 29, 2019 (further - the Agreement) and determine procedure for functioning of the mechanism of traceability of goods.

2. In Rules the following basic concepts are used:

1) retail trade - the type of trading activity connected with acquisition and sales of goods for their use in the personal, family, house and other purposes which are not connected with implementation of business activity;

2) virtual warehouse - the module of information system of electronic invoices (further - IS ESF) intended for control of movement of goods in the automatic mode;

3) traceability - the organization of accounting of the goods which are subject to traceability and the transactions connected with turnover of such goods with use of national systems of traceability for the purpose of implementation of the Agreement;

4) the traceability mechanism - the system functioning on the basis of exchange of data from national systems of traceability and providing traceability for the purpose of control of turnover of goods;

5) the goods which are subject to traceability - traceability is performed concerning included in the list approved by the Eurasian economic commission (further - ECE), the following goods imported on customs area of the Eurasian Economic Union (further - EEU):

the goods detained by customs authorities according to Chapter 52 of the Code of the Republic of Kazakhstan "About customs regulation in the Republic of Kazakhstan" and which were not demanded at the scheduled time by persons having powers concerning such goods;

the goods which are not placed under customs procedure of release for internal consumption on which collection on account of payment of customs duties, taxes, the special, anti-dumping, compensatory duties is by a court decision turned;

the goods which are not placed under customs procedure of release for internal consumption which are confiscated or turned into property (income) of the state by different way;

the goods placed under customs procedure of release for internal consumption;

6) realization - shipment and (or) transfer of goods or other property, performance of works, rendering services with sales objective, exchange, voluntary conveyance, cession of property under the agreement of leasing, and also transfer of the pledged goods to the pawnbroker in case of non-execution by the debtor of the obligation provided with pledge;

7) turnover of goods - release of the goods which are subject to traceability, according to customs procedure of release for internal consumption, sales of goods, subject to traceability, on customs area of EEU, their movement from the territory of one state member of EEU of the territory of other state member of EEU in connection with realization and in the cases determined by ECE according to item 4 of article 4 of the Agreement;

8) person - the physical person including registered as the individual entrepreneur, the legal entity, and also the organization not being the legal entity;

9) the accompanying document of national system of traceability - the invoice which is written out according to the procedure and in the form approved by authorized body according to Item 2 of article 207 of the Tax Code.

Chapter 2. Procedure for functioning of the mechanism of traceability of goods

3. National system of traceability in the Republic of Kazakhstan is IS ESF which provides accounting and storage of data on the goods which are subject to traceability and the transactions connected with turnover of such goods with use of national system of traceability, including the system intended for storage of data from national system of traceability according to the Agreement.

4. Traceability is performed concerning the goods which are subject to traceability.

5. Goods to which action of these rules does not extend are determined by Item 5 of article 2 of the Agreement.

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