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ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of December 9, 2015 No. 640

About approval of the Instruction on the organization of system of accounting of separate goods in case of their movement within mutual cross-border trade of state members of the Eurasian Economic Union

(as amended on 06-09-2021)

According to Item 11 of article 3 of the Protocol on some questions of import and the goods circulation on customs area of the Eurasian Economic Union ratified by the Law of the Republic of Kazakhstan, PRIKAZYVAYU:

1. Approve the enclosed Instruction on the organization of system of accounting of separate goods in case of their movement within mutual cross-border trade of state members of the Eurasian Economic Union.

2. To committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan (Ergozhin of E.) in the procedure established by the legislation to provide:

1) state registration of this order in the Ministry of Justice;

2) within ten calendar days after state registration of this order its direction for publication in periodic printing editions and information system of law of Ad_let, and also in the Republican state company on the right of economic maintaining "The republican center of legal information of the Ministry of Justice of the Republic of Kazakhstan" for placement in reference control bank of regulatory legal acts of the Republic of Kazakhstan;

3) placement of this order on Internet resource of the Ministry of Finance of the Republic of Kazakhstan.

3. This order becomes effective since December 15, 2015 and is subject to official publication.

Minister

B. Sultanov

Approved by the Order of the Minister of Finance of the Republic of Kazakhstan on December 9, 2015 No. 640

The instruction on the organization of system of accounting of separate goods in case of their movement within mutual cross-border trade of state members of the Eurasian Economic Union

Chapter 1. General provisions

1. This Instruction on the organization of system of accounting of separate goods in case of their movement within mutual cross-border trade of state members of the Eurasian Economic Union (further - the Instruction) is developed according to Item 11 of article 3 of the Protocol on some questions of import and the goods circulation on customs area of the Eurasian Economic Union (further - EEU) ratified by the Law of the Republic of Kazakhstan (further - the Protocol), and disaggregates implementation of accounting of movement of goods, code of the commodity nomenclature of foreign economic activity of the Eurasian Economic Union (further - the CN FEA EEU) and which name are included in the Inventory, imported on the territory of the Republic of Kazakhstan to which the lowered rates of duties, and also the sizes of such rates are applied.

Accounting is performed on the following goods:

included in the List, imported on the territory of the Republic of Kazakhstan from the third countries;

code of the CN FEA EEU and which name are included in the List, the EEU imported on the territory of the Republic of Kazakhstan from state members;

code of the CN FEA EEU and which name are included in the List, made in the territory of the Republic of Kazakhstan.

2. The concepts used in this Instruction:

1) the lowered duty rate - rate of import customs duty, lower in comparison with effective rate of import customs duty of the Common customs tariff of the Eurasian Economic Union (further - the CCT EEU), established at the maximum level of rate provided by obligations of the Republic of Kazakhstan in the World Trade Organization;

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