Document from CIS Legislation database © 2003-2022 SojuzPravoInform LLC

The document ceased to be valid since  August 6, 2015 according to Item 1 of the Order of the Government of the Republic of Kazakhstan of July 23, 2015 No. 573

ORDER OF THE GOVERNMENT OF THE REPUBLIC OF KAZAKHSTAN

of December 31, 2008 No. 1349

About marking (remarking) of separate types of excise goods accounting and control brands and excise stamps

(as amended on 05-03-2014)

According to article 653 of the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" the Government of the Republic of Kazakhstan DECIDES: (Tax code) of December 10, 2008

1. Approve the enclosed Rules of marking (remarking) of alcoholic products, except for wine material and beer, accounting and control brands and tobacco products by excise stamps.

2. The accounting and control brand on alcoholic products, except for wine material and beer, entered since April 15, 2007, is effective in form according to appendix 1 to this resolution before decision making on carrying out remarking of alcoholic products, except for wine material and beer, with accounting and control brands of new sample.

3. To the Tax Committee of the Ministry of Finance of the Republic of Kazakhstan to take the measures following from this resolution.

4. Recognize invalid some decisions of the Government of the Republic of Kazakhstan according to appendix 2 to this resolution.

5. This resolution becomes effective since January 1, 2009 and is subject to official publication.

Prime Minister of the Republic of Kazakhstan

K. Masimov

Approved by the Order of the Government of the Republic of Kazakhstan of December 31, 2008 No. 1349

Rules of marking (remarking) of alcoholic products, except for wine material and beer, accounting and control brands and tobacco products excise stamps

1. General provisions

1. These rules of marking (remarking) of alcoholic products, except for wine material and beer, accounting and control brands and tobacco products are developed by excise stamps according to the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code) of December 10, 2008 and determine procedure for marking (remarking) for alcoholic products, except for wine material and beer (further - alcoholic products), accounting and control brands and tobacco products excise stamps.

2. Procedure for marking of alcoholic products accounting and control brands and tobacco products excise stamps

2. Accounting and control brands the alcoholic products except wine material and beer poured in consumer pack according to regulating and technical documentation are subject to marking.

3. Excise stamps the tobacco products packed into consumer pack are subject to marking.

4. The accounting and control brand is pasted by the hologram in the lower direction on consumer pack so that when opening consumer pack integrity of accounting and control brand for the purpose of exception of its reuse was broken.

The accounting and control brand is densely pasted to consumer pack and provides its identification and reading of bar code information with the reader.

5. The excise stamp is placed as follows:

on soft pack of filtered cigarettes the text or the drawing on the excise stamp closing the upper plane of pack shall be oriented in the same direction, as the forward plane of pack and be located on the center (equally spaced from the right and left edge, forward and back wall);

on pack of filtered cigarettes with folding cover the excise stamp shall be located on the back plane of pack, close corner and pass to the side plane of pack;

on pack of non-filtered cigarettes the excise stamp shall be located on the back plane of pack vertically equally spaced from the left and right edge and cross the place of opening of pack;

on pack for cigarettes the text or the drawing on the excise stamp closing the upper plane of pack shall be oriented in the same direction, as the forward plane of pack and be located on the center (equally spaced from the right and left edge, forward and back wall);

on pack of other tobacco products the excise stamp shall be located on the center of back surface of pack (from the right and left edge, forward and back wall equally spaced).

Packaging of pack of tobacco products cellophane (if that is provided) shall be made over the excise stamp pasted on pack.

When opening pack the excise stamp on tobacco products shall be damaged.

When gluing excise stamps on tobacco products the glue which is not allowing to remove brand from goods without its damage and to reuse excise stamp shall be used. The glue applied to gluing of excise stamps shall be steady against high and low temperatures, various levels of humidity for exception of its drying and peeling from goods.

6. Producers of alcoholic products and tobacco products make gluing of accounting and control brands and excise stamps on the finished goods intended for realization in the territory of the Republic of Kazakhstan to the production address.

7. Competitive and rehabilitation managing directors in case of realization of property (assets) of the debtor make marking of alcoholic products or tobacco products accounting and control or excise stamps to the address of their storage.

8. Marking of alcoholic products or the tobacco products imported on the territory of the Republic of Kazakhstan by accounting and control brands or excise stamps is performed outside the territory of the Republic of Kazakhstan, except the cases specified in Item 9 of these rules.

9. Are not subject to obligatory marking by accounting and control brands alcoholic products and excise stamps - tobacco products according to item 4 of article 653 of the Tax Code:

1) exported out of limits of the Republic of Kazakhstan;

2) imported on the territory of the Republic of Kazakhstan by owners of duty-free shops, intended for the room under customs procedure of duty-free trade;

3) imported on customs area of custom union in customs procedures of temporary import (admission) and temporary export, including temporarily imported on the territory of the Republic of Kazakhstan from the territory of state members of custom union in the advertizing and (or) demonstration purposes in single copies;

4) moved through customs area of custom union in customs procedure of customs transit, including moved with transit through the territory of the Republic of Kazakhstan from state members of custom union;

5) imported (sent) on the territory of the Republic of Kazakhstan the physical person which reached 18-year age within no more than 3 liters of alcoholic products and beer, and also tobacco and tobacco products within no more than 200 cigarettes or 50 cigars (cigarillos) or 250 grams of tobacco, or the specified products in assortment in total weight no more than 250 grams.

Warning!!!

This is not a full text of document! Document shown in Demo mode!

If you have active License, please Login, or get License for Full Access.

With Full access you can get: full text of document, original text of document in Russian, attachments (if exist) and see History and Statistics of your work.

Get License for Full Access Now

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info

Effectively work with search system

Database include more 50000 documents. You can find needed documents using search system. For effective work you can mix any on documents parameters: country, documents type, date range, teams or tags.
More about search system

Get help

If you cannot find the required document, or you do not know where to begin, go to Help section.

In this section, we’ve tried to describe in detail the features and capabilities of the system, as well as the most effective techniques for working with the database.

You also may open the section Frequently asked questions. This section provides answers to questions set by users.

Search engine created by SojuzPravoInform LLC. UI/UX design by Intelliants.