ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of October 28, 2025 No. 628

About some questions connected with the tax statements "Statement for Commodity Importation and Payment of Indirect Taxes" (form 328.00)

According to part four of item 4 of Article 49, part three of Item 3 of Article 115, Item 7 of Article 530, Item 6 of Article 532 and Item 5 of article 549 of the Tax Code of the Republic of Kazakhstan and with the subitem 1) article 10 of the Law of the Republic of Kazakhstan "About the state services" PRIKAZYVAYU:

1. Approve:

1) form of tax statements "The statement for commodity importation and payment of indirect taxes (form 328.00)" with the explanation on its creation according to appendix 1 to this order;

2) Rules of submission of tax statements "The statement for commodity importation and payment of indirect taxes (form 328.00)" according to appendix 2 to this order;

3) Rules of rendering the state services "Reception of An Application about Commodity Importation and Payment of Indirect Taxes" according to appendix 3 to this order;

4) Rules of withdrawal of the statement for commodity importation and payment of indirect taxes according to appendix 4 to this order;

5) the application form about withdrawal of tax statements "The statement for commodity importation and payment of indirect taxes (form 328.00)" according to appendix 5 to this order;

6) Rules of confirmation by bodies of state revenues of the fact of the tax discharge on value added on the imported goods and excise on the imported excise goods from the territory of state members of the Eurasian Economic Union in the statement for commodity importation and payment of indirect taxes by putting down of the corresponding mark or motivated refusal in confirmation, and also case of confirmation by bodies of state revenues of the fact of the tax discharge on value added on the imported goods or motivated refusal in confirmation according to appendix 6 to this order;

7) form of motivated refusal in confirmation of the fact of payment of indirect taxes according to appendix 7 to this order;

8) form of the notification on confirmation of the fact of payment of indirect taxes according to appendix 8 to this order.

2. Recognize invalid some orders of the Minister of Finance of the Republic of Kazakhstan according to appendix 9 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 of the Minister of Finance of the Republic of Kazakhstan of October 28, 2025 No. 628 form 328.00

Statement for commodity importation and payment of indirect taxes

Page  

from  

Number Number Month Year 

05 No. of the agreement (contract) ______ Date of the agreement (contract) of __________ 20 ___.
No. of the _______, _______ specification date of the specification ____, ____
06 ___________________________________________________________________
    (name of the organization (First name, middle initial, last name individual entrepreneur)
country code, location (residence)
07 No. of the agreement (contract) ______ Date of the agreement (contract) of __________ 20 ___.
_______ specification No., _______ date of the specification ____, ____
(in case of the conclusion of the agreement of leasing in cell the mark X is specified,
in case of the conclusion of the agreement of conversion of raw materials supplied by the customer in cell
the mark X, in case of the conclusion of the agreement on purchase of goods is specified
at the physical person who is not the individual entrepreneur in cell
the mark X is specified)

continuation of the table

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