Resolution of the Cabinet of Ministers of the Kyrgyz Republic "About measures for implementation of requirements of articles 268 and 297 of the Tax Code of the Kyrgyz Republic"

RESOLUTION OF THE CABINET OF MINISTERS OF THE KYRGYZ REPUBLIC

of September 2, 2026 No. 596

About measures for implementation of requirements of articles 268 and 297 of the Tax Code of the Kyrgyz Republic

For the purpose of realization of part 2 Articles 268, of Item 13 of part 1 of article 297 of the Tax Code of the Kyrgyz Republic, according to articles 13, of the 17th constitutional Law of the Kyrgyz Republic "About the Cabinet of Ministers of the Kyrgyz Republic" the Cabinet of Ministers of the Kyrgyz Republic decides:

1. Approve:

1) the List of medicines, tax-exempt on value added by delivery and import to the territory of the Kyrgyz Republic, according to appendix 1;

2) the List of medical products, tax-exempt on value added by delivery and import to the territory of the Kyrgyz Republic, according to appendix 2;

3) the List of the initial materials used in production of medicines and medical products tax-exempt on value added when importing on the territory of the Kyrgyz Republic, according to appendix 3.

2. To department of medicines and medical products under the Ministry of Health of the Kyrgyz Republic:

1) together with the State Tax Administration under the Cabinet of Ministers of the Kyrgyz Republic to provide till October 1, 2026 electronic interdepartmental interaction on transfer of details about import of medicines and medical products;

2) within three months from the date of entry into force of this resolution to provide marginal recalculation of retail and wholesale prices for medicines which prices are subject to regulation, taking into account the trade inventories which are earlier imported with the tax discharge on value added.

3. Recognize invalid:

1) the resolution of the Cabinet of Ministers of the Kyrgyz Republic "About measures for implementation of requirements of articles 268 and 297 of the Tax Code of the Kyrgyz Republic" of August 29, 2025 No. 539;

2) Item 5 of the resolution of the Cabinet of Ministers of the Kyrgyz Republic "About introduction of amendments to some resolutions of the Cabinet of Ministers of the Kyrgyz Republic in the field of the taxation" of December 18, 2025 No. 811.

4. This resolution becomes effective after fifteen days from the date of official publication.

Chairman of the Cabinet of Ministers of the Kyrgyz Republic

A.Kasymaliyev

Appendix 1

to the Resolution of the Cabinet of Ministers of the Kyrgyz Republic of September 2, 2026 No. 596

The list of medicines, tax-exempt on value added by delivery and import to the territory of the Kyrgyz Republic

№	Codes of the commodity nomenclature of foreign economic activity of the Eurasian Economic Union (CN FEA EEU)		International Non-proprietary Name (INPN) of medicine	Codes of Anatomo - therapeutic and chemical classification (ATH)
1	3004 90 000 2 3004 90 000 8 2903 79 300 0	Halothane	Halotane	N01AB01
2	3004 90 000 2 3004 90 000 8	Izofluran	Isoflurane	N01AB06
3	2811 29 300 0	Nitrogen oxide for medical application	Nitrous oxide	N01AX13
4	2804 40 000 0 3004 90 000 2 3004 90 000 8	Oxygen for medical application	Oxygen	V03AN01
5	3004 90 000 2 3004 90 000 8	Sevofluran	Sevoflurane	N01AB08
6	3004 90 000 2 3004 90 000 8	Ketamine	Ketaminum	N01AX03
7	3004 90 000 2	Propofol	Propopholum	N01AX10
8	3004 90 000 2 3004 90 000 8	Bupivacaine	Bupivacaine	N01BB01
9	3004 90 000 2 3004 90 000 8	procaine	Procainum	N01BA02
10	3004 90 000 2 3004 90 000 8	Lidocaine	Lidocainum	N01BB02 C01BB01
11	3004 39 000 1 3004 39 000 8	Lidocaine + эпинефрин (adrenaline)	Lidocaine + epinephrine (adrenaline)	N01BB52
12	3004 49 000 8 3004 90 000 2	Atropine	Atropinum	S01FA01 A03BA01
13	3004 49 000 8	Morphine	Morphinum	N02AA01
14	3004 90 000 2 3004 90 000 8	Midazolam	Midazolamum	N05CD08
15	3004 90 000 6 3004 90 000 2	Acetylsalicylic acid	Acetylsalicylic acidum	N02BA01 B01AC06
16	3004 90 000 2 3004 90 000 8	Ibuprofen [a]	Ibuprofenum	M01AE01
17	3004 90 000 6 3004 90 000 2	Paracetamol	Paracetamolum	N02BE01
18	3004 90 000 2 3004 90 000 8	Diclofenac	Diclofenacum	M01AB05
19	3004 90 000 2	Fentanyl	Fentanylum	N01AH01 N02AB03
20	3004 90 000 2 3004 90 000 8	Tramadol	Tramadolum	N02AX02
21	2922 31 000 0	Methadone	Methadonum	(substance)
22	2922 31 000 0 3004 90 000 2 3004 90 000 8	Methadone	Methadonum	N07BC02
23	3004 90 000 2 3004 90 000 8	Trimeperidine	Trimeperidine	N01AH
24	3004 90 000 2 3004 90 000 8	Amitriptyline	Amitriptylinum	N06AA09
25	3004 90 000 2 3004 90 000 8	Diazepam	Diazepamum	N05BA01
26	3004 90 000 2 3004 90 000 8	Fluoxetine	Fluoxetinum	N06AB03
27	3004 49 000 8	Hyoscine butylbromide	Hyoscines butylbromidum	A03BB01
28	3004 90 000 2 3004 90 000 8	Hyoscine hydrobromide	Hyoscines hydrobromidum	A04AD01
29	3004 90 000 2 3004 90 000 8	Lactulose	Lactulosa	A06AD11
30	3004 90 000 2 3004 90 000 8	Senna	Senna	A06AB06
31	3004 90 000 2 3004 90 000 8	Loperamide	Loperamidum	A07DA03
32	3004 90 000 2 3004 90 000 8	Metoklopramid	Metoclopramidum	A03FA01
33	3004 90 000 2 3004 90 000 8	Ondansetron	Ondansetronum	A04AA01
34	3004 90 000 2 3004 90 000 8	Tsiklizin	Cyclizinum	R06AE03
35	3004 90 000 2 3004 90 000 8	Sodium docusate	Docusate sodium	A06AA02
36	3004 90 000 2 3004 90 000 8	Haloperidol	Haloperidolum	N05AD01
36	3004 90 000 2 3004 90 000 8	Haloperidol деканоат	Haloperidol decanoate	N05AD01
37	3004 32 000 8	Dexamethasone	Dexamethasonum	H02AB02 S01BA01
38	3004 39 000 1 3004 39 000 8 3004 90 000 2 3004 90 000 8	epinephrine	Epinephrinum	C01CA24 R03AA01 S01EA01 R01AA14
39	3004 90 000 2 3004 90 000 8 3004 32 000 8	Hydrocortisone	Hydrocortisonum	H02AB09 D07AA02
40	3004 90 000 2 3004 90 000 8	Loratadin	Loratadinum	R06AX13
41	3004 90 000 2 3004 90 000 8	Chloropyramine	Chloropyramine	R06AC03
42	3004 32 000 8	Prednisolonum	Prednisolonum	H02AB06 S01BA04 S01CB02 S02BA03 S03BA02
43	3004 90 000 2 3004 90 000 8	The coal activated	Activated charcoal	A07BA01
44	3004 90 000 2 3004 90 000 8	Atsetiltsistein	Acetylcysteinum	V03AB23
45	3004 90 000 2	Calcium gluconate	Calcium gluconate	B05XA19
46	3004 49 000 8	Nalokson	Naloxonum	V03AB15
47	3004 90 000 2 3004 90 000 8	Metiltioniniya chloride (methylene blue)	Methylthioninium chloride	V03AB17
48	3004 90 000 2 3004 90 000 8	Penitsillamin	Penicillaminum	M01CC01
49	3004 90 000 2 3004 90 000 8	Potassium hexacyanoferrate of iron (II) - 2H2O (Berlin blue)	Potassium ferric hexacyanoferrate (II) - 2H2O	V03AB31
50	3004 90 000 2 3004 90 000 8	Sodium nitrite	Sodium nitrite	V03AB08
51	3004 90 000 2 3004 90 000 8	Sodium thiosulphate	Sodium thiosulfate	V03AB06
52	3004 90 000 2 3004 90 000 8	Deferoksamin	Deferoxaminum	V03AC01
53	3004 90 000 2 3004 90 000 8	Dimerkaprol	Dimercaprolum	V03AB09
54	3004 90 000 2 3004 90 000 8	Calcium sodium эдетат	Sodium calcium edetate	V03AB03
55	3004 90 000 2 3004 90 000 8	Fomepizol	Fomepizolum	V03AB34
56	3004 90 000 2 3004 90 000 8	Carbamazepine	Carbamazepinum	N03AF01
57	3004 90 000 2 3004 90 000 8	Magnesium sulfate	Magnesium sulfate	B05XA05
58	3004 90 000 2 3004 90 000 8	Phenobarbital	Phenobarbitalum	N03AA02
59	3004 90 000 2 3004 90 000 8	Valproyevy acid	Acidum valproicum	N03AG01
60	3004 90 000 2 3004 90 000 8	Lamotridzhin	Lamotriginum	N03AX09
61	3004 90 000 2 3004 90 000 8	Levetiratsetam	Levetiracetam	N03AX14
62	3004 90 000 2 3004 90 000 8	Lorazepam	Lorazepam	N05BA06
63	3004 90 000 2 3004 90 000 8	Fenitoin	Phenytoin	N03AB02
64	3004 90 000 2 3004 90 000 8	Etosuksemid (этосуксимид)	Ethosuxemidum	N03AD01
65	3004 90 000 2 3004 90 000 8	Glatiramera acetate	Glatiramerum acetate	L03AX13
66	3004 90 000 2 3004 90 000 8 3002 15 000 0	Rituksimab	Rituximab	L01FA01
67	3004 90 000 2 3004 90 000 8	Miemangting	Memantinum	N06DX01
68	3004 90 000 2 3004 90 000 8	Levodopa + karbidopa	Levodopa + carbidopa	N04BA02
69	3004 90 000 2 3004 90 000 8	Trigeksifenidil	Trihexyphenidylum	N04AA01
70	3004 90 000 2 3004 90 000 8	Selegilin	Selegilinum	N04BD01
71	3004 90 000 2 3004 90 000 8	Albendazole	Albendazolum	P02CA03
72	3004 90 000 2 3004 90 000 8	Mebendazol	Mebendazolum	P02CA01

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