of October 14, 2025 No. 435
About approval of the list of household appliances and (or) devices of consumer electronics, and also their components which turnovers on realization are exempted from the value added tax
According to the subitem 40) article 474 of the Tax Code of the Republic of Kazakhstan PRIKAZYVAYU:
1. Approve the enclosed List of household appliances and (or) devices of consumer electronics, and also their components which turnovers on realization are exempted from the value added tax.
2. To provide to committee of the industry of the Industry ministry and construction of the Republic of Kazakhstan in the procedure established by the legislation:
1) the direction of this order in electronic form in the Kazakh and Russian languages within five working days from the date of its signing in the Republican state company on the right of economic maintaining "Institute of the legislation and legal information of the Republic of Kazakhstan" the Ministries of Justice of the Republic of Kazakhstan for inclusion in Reference control bank of regulatory legal acts of the Republic of Kazakhstan;
2) placement of this order on Internet resource of the Industry ministry and construction of the Republic of Kazakhstan.
3. To impose control of execution of this order on the supervising vice-Minister of Industry and construction of the Republic of Kazakhstan.
4. This order becomes effective since January 1, 2026 and is subject to official publication.
Minister
E.Nagaspayev
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It is approved Ministry of Finance of the Republic of Kazakhstan |
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It is approved Ministry of national economy of the Republic of Kazakhstan |
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It is approved Ministry of Justice of the Republic of Kazakhstan |
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Approved by the Order of the Minister of Industry and construction of the Republic of Kazakhstan of October 14, 2025 , No. 435
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№ |
Name |
Commodity code on CN FEA EEU |
|
1 |
Furnaces are heating, furnaces heating and cooking and furnaces for cooking (including furnaces with auxiliary coppers of central heating), deep fryers, braziers, torches for plates, heaters for warming up of food both similar household devices not electric, and their parts, from ferrous metals: devices for preparation and heating of food: only on gas or on gas and other types of fuel: with oven, including separate ovens |
7321 11 1000 |
|
2 |
Furnaces are heating, furnaces heating and cooking and furnaces for cooking (including furnaces with auxiliary coppers of central heating), deep fryers, braziers, torches for plates, heaters for warming up of food both similar household devices not electric, and their parts, from ferrous metals: devices for preparation and heating of food: only on gas or on gas and other types of fuel: others |
7321 11 9000 |
|
3 |
Coppers of central heating, except coppers of goods item 8402: coppers: others |
8403 10 9000 |
|
4 |
Pumps air or vacuum, air or gas compressors and fans; ventilating or recirculation exhaust caps or cases with the fan, with filters or without filters; gas-tight cases of biological safety with filters or without filters: caps or fume cupboards which largest horizontal size is no more than 120 cm: with a smallest horizontal size no more than 100 cm, with a vertical size no more than 130 cm, with a rated voltage no more than 250 in, with a productivity no more than 1500 m3/h, with zhiroulavlivayushchy element or the place for its installation, with seat for connection of air duct |
8414 60 0001 |
|
5 |
Pumps air or vacuum, air or gas compressors and fans; ventilating or recirculation exhaust caps or cases with the fan, with filters or without filters; gas-tight cases of biological safety with filters or without filters: caps or fume cupboards which largest horizontal size is no more than 120 cm: others |
8414 60 0008 |
|
6 |
The installations for air conditioning equipped with the fan with the engine and devices for change of temperature and humidity of air including conditioners in which humidity cannot separately be regulated: window, wall, ceiling or floor type, in the single case or "Split system": "Split system" |
8415 10 9000 |
|
7 |
The installations for air conditioning equipped with the fan with the engine and devices for change of temperature and humidity of air including conditioners in which humidity cannot separately be regulated: parts: others |
8415 90 0009 |
|
8 |
Refrigerators, deep freezes and other refrigeration or freezing equipment electric or other types; thermal pumps, except installations for air conditioning of goods item 8415: the combined refrigerators deep freezes with separate external doors or boxes, or their combinations: only with separate external doors: in reservoir more than 340 l: refrigerators deep freezes household |
8418 10 2001 |
|
9 |
Refrigerators, deep freezes and other refrigeration or freezing equipment electric or other types; thermal pumps, except installations for air conditioning of goods item 8415: the combined refrigerators deep freezes with separate external doors or boxes, or their combinations: only with separate external doors: others: refrigerators deep freezes household |
8418 10 8001 |
|
10 |
Refrigerators, deep freezes and other refrigeration or freezing equipment electric or other types; thermal pumps, except installations for air conditioning of goods item 8415: refrigerators household: compression: in reservoir more than 340 l |
8418 21 1000 |
|
11 |
Refrigerators, deep freezes and other refrigeration or freezing equipment electric or other types; thermal pumps, except installations for air conditioning of goods item 8415: refrigerators household: compression: others: other, reservoir: no more than 250 l |
8418 21 9100 |
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