I.O'S ORDER. MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of November 3, 2025 No. 662

About approval of Rules of tax exemption on commodity import value added within the Eurasian Economic Union

According to subitem part two 1) Item 2 of article 525 of the Tax Code of the Republic of Kazakhstan PRIKAZYVAYU:

1. Approve the enclosed Rules of tax exemption on commodity import value added within the Eurasian Economic Union.

2. Declare invalid:

1) the order of the Minister of Finance of the Republic of Kazakhstan of February 16, 2018 No. 204 "About approval of Rules of tax exemption on commodity import value added within the Eurasian Economic Union" (it is registered in the Register of state registration of regulatory legal acts at No. 16691).

2) the order of the Minister of Finance of the Republic of Kazakhstan of May 4, 2021 No. 426 "About introduction of amendments to the order of the Minister of Finance of the Republic of Kazakhstan of February 16, 2018 No. 204 "About approval of Rules of tax exemption on commodity import value added within the Eurasian Economic Union"" (it is registered in the Register of state registration of regulatory legal acts at No. 22691).

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 November 3, 2025 No. 662

Rules of tax exemption on commodity import value added within the Eurasian Economic Union

Chapter 1. General provisions

1. These rules of tax exemption on commodity import value added within the Eurasian Economic Union (further - Rules) are developed according to subitem part two 1) of Item 2 of article 525 of the Tax Code of the Republic of Kazakhstan (further - the Tax code) and determine procedure for tax exemption on commodity import value added within the Eurasian Economic Union (further - EEU), specified in subitems 1), 2), 4), 5), 6), 7), 8), 10), 11), 12), 13), 14), 15), 16), 17) and 18) Item 1 of article 479 of the Tax Code.

2. Commodity import on the territory of the Republic of Kazakhstan from the territory of state members of EEU is exempted from the value added tax in case of submission of the statement for commodity importation and payment of indirect taxes to body of state revenues with the relevant documents provided by these rules.

3. In these rules the following basic concepts are used:

1) the professional participant of the security market - the legal entity, branch of nonresident bank of the Republic of Kazakhstan performing the activities in the security market based on the license or according to the laws of the Republic of Kazakhstan;

2) objects of religious appointment are objects, products and attributes, held for use in case of departure of church services, making of religious practices and ceremonies, and also the containing elements of religious symbolics;

3) investment gold - the gold corresponding to the following conditions:

for gold coins:

such gold coins have no numismatical value;

purity of gold coins is equal or exceeds 900 thousand shares on 1 000 shares of lump (that there correspond to the 900th test, 900 per milles, 90,0 to percent or 21,6 of carat);

4) cultural historical values are the material and non-material values carried to cultural and historical according to Item 1 of article 32 of the Law of the Republic of Kazakhstan "About culture";

5) official aid to development - the help, it is non-paid or on preferential basis rendered by the Republic of Kazakhstan to the partner country for the purpose of assistance to social and economic development of the partner country and to growth in prosperity of her citizens;

6) body of state revenues - the state body which within the competence is performing ensuring receipts of taxes and payments in the budget, customs regulation in the Republic of Kazakhstan, powers according to the prevention, identification, suppression and disclosure of the administrative offenses carried by the legislation of the Republic of Kazakhstan to maintaining this body, and also which is carrying out other powers, stipulated by the legislation the Republic of Kazakhstan;

7) authorized body - the state body performing management in the sphere of ensuring receipts of taxes and other obligatory payments in the budget.

Chapter 2. Procedure for tax exemption on commodity import value added within the Eurasian Economic Union

4. When importing banknotes and coins of national and foreign currency (except the banknotes and coins representing cultural historical value), and also securities shipping documents are submitted.

5. When importing raw materials for production of bank notes performed by National Bank of the Republic of Kazakhstan (further - NB RK) and its branches, representations, departments and the republican state companies (further - the organizations), submit the following documents:

1) confirmation of NB RK about purpose of the imported raw materials for production of bank notes;

2) the obligation about target use of raw materials for production of bank notes in form according to appendix 1 to these rules.

6. In case of commodity import, except for excisable, imported through the states, the governments of the states, the international organizations according to the subitem 14) of Item 1 of article 479 of the Tax Code for the purpose of the charitable help, rendering technical assistance, for the purposes of tax exemption on value added are represented:

the shipping document containing information on commodity importation with indication of the commodity importation purpose on a grant basis;

the copy of the international treaty ratified by the Republic of Kazakhstan (in the presence) within which commodity importation on a grant basis is performed;

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