ORDER OF THE GOVERNMENT OF THE REPUBLIC OF KAZAKHSTAN

of May 19, 2014 No. 507

About approval of Rules of determination of the additional list of the imported goods which are subject to taxation by excises on country of source

According to article 279 of the Code of the Republic of Kazakhstan of December 10, 2008 "About taxes and other obligatory payments in the budget" the Government of the Republic of Kazakhstan DECIDES:

1. Approve the enclosed Rules of determination of the additional list of the imported goods which are subject to taxation by excises on country of source.

2. This resolution becomes effective after ten calendar days after day of its first official publication.

Approved by the Order of the Government of the Republic of Kazakhstan of May 19, 2014 No. 507

Rules of determination of the additional list of the imported goods which are subject to taxation by excises on country of source

1. General provisions

1. These rules of determination of the additional list of the imported goods which are subject to taxation by excises on country of source (further - Rules) are developed according to article 279 of the Code of the Republic of Kazakhstan of December 10, 2008 "About taxes and other obligatory payments in the budget".

2. Rules establish procedure for determination of the additional list of the imported goods which are subject to taxation by excises on country of source.

3. The terms and determinations applied in these rules:

1) authorized body in the field of regulation of trading activity (further - authorized body) - the central executive body performing management and cross-industry coordination in the sphere of trading activity;

2) the additional list of imported goods (further - the additional list) - the inventory, imported to the Republic of Kazakhstan which are subject to taxation by excise, according to the tax legislation of the Republic of Kazakhstan;

3) goods - any personal estate, including vehicles (except for the vehicles used for international carriages of passengers and goods), moved through customs border of the Republic of Kazakhstan;

4) the country of goods' origin - the country in which the goods were completely made or subjected to sufficient processing (conversion).

4. The additional list of the imported goods which are subject to taxation by excises on country of source is determined by authorized body.

2. Procedure for determination of the additional list of the imported goods which are subject to taxation by excises on country of source

5. On the basis of data of customs statistics of foreign trade of customs authority of the Republic of Kazakhstan in quarterly authorized body the analysis of condition and dynamics of commodity import by the countries based on which, the commodity import growth in volumes, and also rates of their growth comes to light is carried out.

6. On the basis of analysis results, the authorized body constitutes the list of the most imported goods by the countries which share of import exceeds 30 percent from the total amount of import of these goods to the Republic of Kazakhstan from the third countries.

7. The authorized body approves with the interested state bodies of the Republic of Kazakhstan the list of the most imported goods for forming of the additional list.

8. Following the results of coordination with the interested state bodies of the Republic of Kazakhstan by authorized body the additional list of imported goods is created.

9. The offer on determination of the additional list of imported goods is submitted by authorized body for consideration of the Interdepartmental commission of the Republic of Kazakhstan concerning trade policy and participation in the international economic organizations.

10. The additional list of imported goods affirms authorized body taking into account the decision of the Interdepartmental commission of the Republic of Kazakhstan concerning trade policy and participation in the international economic organizations.

11. On the basis of data of customs statistics of foreign trade of customs authority of the Republic of Kazakhstan, the authorized body conducts quarterly monitoring on commodity import by the countries specified in the additional list.

12. The offer on inclusion of the imported goods in the additional list or on exception of the imported goods of the additional list is submitted by authorized body for consideration of the Interdepartmental commission of the Republic of Kazakhstan concerning trade policy and participation in the international economic organizations, according to the procedure established by Items 5 - 9 these rules.

13. Taking into account the decision of the Interdepartmental commission of the Republic of Kazakhstan concerning trade policy and participation in the international economic organizations the authorized body includes the imported goods in the additional list or excludes the imported goods from the additional list.

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