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

of October 31, 2025 No. 655

About approval of forms, Rules and terms of submission of the obligation about import (export) of products of conversion, and also its execution, conditions of conversion of goods

According to Items 6 and 7 of Article 523, Item 3 of article 539 of the Tax Code of the Republic of Kazakhstan PRIKAZYVAYU:

1. Approve:

1) Rules and terms of submission of the obligation about import (export) of products of conversion, and also its execution according to appendix 1 to this order;

2) obligation form of import of products of conversion according to appendix 2 to this order;

3) obligation form of export of products of conversion according to appendix 3 to this order;

4) Conditions of conversion of goods according to appendix 4 to this order.

2. Recognize invalid some orders of the Ministry of Finance of the Republic of Kazakhstan according to appendix 5 to this order.

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.

Appendix 1

to the Order i.o the Minister of Finance of the Republic of Kazakhstan of October 31, 2025 No. 655

Rules and terms of submission of the obligation about import (export) of products of conversion, and also its execution

Chapter 1. General provision

1. These rules and terms of submission of the obligation about import (export) of products of conversion, and also its execution (further - Rules) are developed according to Item 6 of Article 523 and Item 3 of article 539 of the Tax Code of the Republic of Kazakhstan (further - the Tax code) and determine procedure and terms of submission of the obligation about import of products of conversion by form, according to appendix 2 to this order (further - the obligation about import) and obligations about export of products of conversion in form, according to appendix 3 to this order (further - the obligation about export), and also their execution.

Chapter 2. Procedure for submission of the obligation about import of products of conversion, and also its execution

2. When exporting raw materials supplied by the customer for conversion from the territory of the Republic of Kazakhstan on the territory of other state member of the Eurasian Economic Union (further - EEU) the resident taxpayer of the Republic of Kazakhstan (further - the taxpayer) who performed export of such raw materials supplied by the customer represents to body of state revenues in the location the obligation about import no later than 20 (twentieth) following after month in which raw materials supplied by the customer are shipped.

If before the expiration of import of the products of conversion specified in the obligation about import, the supplementary agreement makes changes to the agreement (contract) on prolongation of term of conversion of raw materials supplied by the customer, on such changes the taxpayer by withdrawal of earlier provided obligation about import at the same time represents the new obligation about import before the expiration specified in the previous obligation.

At the same time the raw materials supplied by the customer conversion term specified in the obligation about import does not exceed 2 (two) years from shipping date of raw materials supplied by the customer.

The obligation about import is submitted on paper and electronically.

3. The obligation about import on paper:

1) it is represented in attendance procedure;

2) it is filled with ball or fountain pen, black or blue ink, header printing symbols or with use of the printer;

3) it is signed by the taxpayer or his authorized representative and assured by seal of the taxpayer (except for the legal entities belonging to subjects of private entrepreneurship);

4) it is represented in 2 (two) copies in body of state revenues in the location of the taxpayer who performed raw materials supplied by the customer export, one of which returns to the taxpayer or his authorized representative with mark of body of state revenues about acceptance).

When filling on paper obligations about import are not allowed corrections, erasures and blots.

4. The documents confirming raw materials supplied by the customer export are attached to the obligation about import:

the agreement (contract) based on which raw materials supplied by the customer export is performed;

shipping documents.

5. By results of obligation fulfillment about import the performance report of the obligation about import of products of conversion in form according to appendix 1 to these rules (further - the report on the obligation on import) in time no later than 20 (twentieth) following after month of the import of products of conversion specified in the obligation is submitted.

Obligation fulfillment about import is import of products of conversion of raw materials supplied by the customer to the territory of the Republic of Kazakhstan and (or) sales of products of conversion of raw materials supplied by the customer in terms, stipulated in Clause 524 Tax codes.

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