of November 10, 2025 No. 940
About approval of the list of the objects of religious appointment imported by the religious associations registered in the Republic of Kazakhstan which are exempted from the value added tax, and criteria of its forming
According to the subitem 8) of Item 1 of article 479 of the Tax Code of the Republic of Kazakhstan the Government of the Republic of Kazakhstan DECIDES:
1. Approve enclosed:
1) the list of the objects of religious appointment imported by the religious associations registered in the Republic of Kazakhstan which are exempted from the value added tax;
2) criteria of forming of the list of the objects of religious appointment imported by the religious associations registered in the Republic of Kazakhstan which are exempted from the value added tax.
1) the order of the Government of the Republic of Kazakhstan of April 6, 2018 No. 174 "About approval of the list and selection criteria of the objects of religious appointment imported by the religious associations registered in judicial authorities of the Republic of Kazakhstan which are exempted from the value added tax";
2) the order of the Government of the Republic of Kazakhstan of December 30, 2022 No. 1125 "About modification of the order of the Government of the Republic of Kazakhstan of April 6, 2018 No. 174 "About approval of the list and selection criteria of the objects of religious appointment imported by the religious associations registered in judicial authorities of the Republic of Kazakhstan which are exempted from the value added tax".
3. This resolution becomes effective since January 1, 2026 and is subject to official publication.
Prime Minister of the Republic of Kazakhstan
O. Bektenov
Approved by the Order of the Government of the Republic of Kazakhstan of November 10, 2025 , No. 940
|
Code of the CN FEA EEU |
Description of goods * |
|
from 9403 30 910 0 |
icon case, case altar |
|
from 9403 30 990 0 |
vestments on throne (altar), iconostasis (includes framework, set of icons, imperial and diaconal gate, icon cases hinged and floor, high place with seat, shade over throne), ambon with lattice on solea, altar, vestments on altar |
|
from 6304 91 000 0 of 6304 92 000 0 of 6304 93 000 0 of 6304 99 000 0 |
banners |
|
from 7114 from 8306 |
eucharistic set (includes liturgical vessels with religious symbolics, chalice, paten, asterisk, spear, spoon, tarel, tabernacle, pyx), font, salary on the gospel, panagia |
|
from 8306 10 000 0 |
bell or set of bells for church rings (liturgical appointment) |
|
from 4420 90 990 0 from 7114 from 8306 |
ark, staff (liturgical appointment) |
|
from 9403 10 580 9 |
table panikhidny |
|
from 7114 from 8306 |
prednosny cross, nakupolny cross, altar cross, nadaltarny cross, reliquary cross (cross engolpion), wreaths, reliquary |
|
from 7114 from 8306 |
candlestick church (altar, floor) |
|
from 8306 |
cancer, tomb |
|
from 9403 30 190 0 |
analogion |
|
from 9401 61 000 0 |
church throne |
|
from 9701 |
icon (the size it is at least 50*50) |
|
from 4418 29 000 0 |
imperial and (or) diaconal gate |
|
from 7114 from 8306 |
censer, incensory, ladanka |
* Note: objects of religious appointment are determined by the Commodity Nomenclature of Foreign Economic Activity code according to the decision of Council of the Eurasian economic commission of September 14, 2021 No. 80 "About approval of the single Commodity nomenclature of foreign economic activity of the Eurasian Economic Union and the Common customs tariff of the Eurasian Economic Union, and also about change and recognition voided some decisions of Council of the Eurasian economic commission" and description of goods.
Approved by the Order of the Government of the Republic of Kazakhstan of November 10, 2025 No. 940
Forming of the list of the objects of religious appointment imported by the religious associations registered in the Republic of Kazakhstan which import is exempted from the value added tax (further – subject) is performed according to the following criteria:
1) the subject is used in the cult building (construction) or the room for holding religious actions outside the cult building (construction) and in their territory;
2) the subject is intended for making of church service, religious practice, ceremonies or external, interior decor of the cult building (construction) or the room when holding religious actions outside the cult building (construction);
3) the subject belongs to the corresponding religion of religious consolidation;
4) the subject is acquired by the corresponding religious consolidation;
5) the cost of one subject exceeds one thousand monthly settlement indicators.
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