of December 31, 2025 No. 1199
About approval of the list of imported goods on which the value added tax is paid by offsetting method, and rules of its forming
According to Item 1 of Article 508 and Item 1 of article 509 of the Tax Code of the Republic of Kazakhstan the Government of the Republic of Kazakhstan DECIDES:
1. Approve enclosed:
1) the list of imported goods on which the value added tax is paid by offsetting method;
2) Rules of forming of the list of imported goods by which the value added tax is paid by offsetting method.
2. 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 December 31, 2025 , No. 1199
|
1 |
2 |
3 |
|
№ of payment order |
Name |
Commodity nomenclature of foreign economic activity of the Eurasian Economic Union (code of the CN FEA EEU) |
|
1. |
Boxes of KLT *** |
from 3923 10 000 0 |
|
2. |
Bandage * |
from 4017 00 000 9 |
|
3. |
Millstones, stones grinding, circles the grinding and similar products without supporting framework intended for grinding, sharpening, polishing, adjustment or cutting from the agglomerated natural or artificial abrasives or from ceramics, assembled with details from other materials or without these details (except stones for offhand grinding or polishing and their parts from natural stone; the products without frame intended for sharpening from ceramic or silicate materials (skarifikator) used in pharmaceutical industry) |
from 6804 |
|
4. |
Pipes, tubes and profiles hollow, welded, round cross section, from iron or not alloyed steel, other, the outer diameter of no more 168,3 of mm, zinced **** |
7306 30 720 9 |
|
5. |
Racks for conveyor assembly line of household appliances; antistatic rack; storage pallet racks; half-internal racks; dynamic pallet half-internal rack; console rack; protective barrier *** |
from 7308 90 980 9 |
|
6. |
Metalwork from ferrous metals **** |
from 7308 90 980 9 |
|
7. |
Reservoirs, tanks, tanks and similar reservoirs, from ferrous metals, for any substances (except the compressed or liquefied gas) with a capacity more than 300 l, with facing or thermal insulation, or without them, but without mechanical or heattechnical equipment: for liquids: other, with a capacity no more than 100 000 liters |
7309 00 590 0 |
|
8. |
Reservoirs for the compressed or liquefied gas, from ferrous metals: with a capacity of 1000 l or more |
7311 00 990 0 |
|
9. |
Hooks and rings screw, supplied with carving, from ferrous metals **** |
7318 13 000 0 |
|
10. |
The equipment sanitary of ferrous metals (excepting its parts), intended for civil aviation |
7324 90 000 1 |
|
11. |
Products from ferrous metals others: overlay of line of fair group of provodkovy tables of fair cages and lines motalok of industrial equipment |
from 7326 90 980 7 |
|
12. |
Other pipes and tubes without carving from copper alloys **** |
7411 29 000 0 |
|
13. |
Other products copper or from ferrous metals with copper heads without carving **** |
7415 29 000 0 |
|
14. |
Products from copper others: bronze inserts (sliding bearings) for industrial equipment, scissors |
from 7419 80 000 0 |
|
15. |
Other profiles from aluminum alloys **** |
7604 29 900 0 |
|
16. |
Dynamometer key of indicator type with the arrow dial, for controlled inhaling of fixture *** |
from 8204 11 000 0 |
|
17. |
Equipments for transfer systems of the forming equipment; equipments for progressive (consecutive) stamping *** |
from 8207 30 100 0 |
|
18. |
Other pipes flexible of non-noble metals, with fitting or without them, from ferrous metals **** |
8307 10 000 9 |
|
19. |
Coppers steam or other steam-generating coppers **** |
8402 11 000 9, 8402 12 000 9, 8402 20 000 9, 8402 90 000 9 |
|
20. |
Parts for steam and other steam-generating coppers others: the copper utilizer caisson (cooling converter cap) * |
from 8402 90 000 9 |
|
21. |
Steam-generating coppers other, including combined: other **** |
8402 19 900 9 |
|
22. |
Coppers of central heating and their part **** |
8403 10 900 0, 8403 90 900 0 |
|
23. |
Coppers of central heating, except coppers of goods item 8402: others: |
8403 10 900 0 |
|
24. |
The service equipment for use with coppers of goods item 8402 or 8403 **** |
8404 10 000 0 |
|
25. |
Condensers for steam-and-water or other steam power plants **** |
8404 20 000 0 |
|
26. |
Gas generators or generators of water gas with cleaning installations or without them; gas generators atsitelenovy and similar gas generators with cleaning installations or without them |
8405 |
|
27. |
Turbines on water couple and other steam turbines |
8406 |
|
28. |
Turbines are hydraulic, wheels water and regulators to them: capacity no more than 1000 kW; turbines are hydraulic, wheels water and regulators to them: capacity more than 1000 kW, but no more than 10 000 kW; parts, including regulators ****; |
8410 11 000 0, 8410 12 000 0, 8410 90 000 |
|
29. |
Turbojets draft no more than 25 kN for civil aircrafts |
8411 11 000 1 |
|
30. |
Turbojets draft more than 25 kN, but no more than 44 kN for civil aircrafts |
8411 12 100 1 |
|
31. |
Hydraulic turbines and water wheels capacity more than 10 000 kW |
8410 13 000 0 |
|
32. |
Parts, including regulators |
8410 90 000 |
Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info
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