Some provisions for the export and import of goods into the territory of the Republic of Kazakhstan

Trade turnover between Russia and Kazakhstan

In 2021, trade turnover between Russia and Kazakhstan
amounted to $19,065,108,341, decreasing by 2.84% ($556,730,822) compared to 2021.

Russian exports to Kazakhstan in 2021

amounted to $14,030,982,182, decreasing by 0.14% ($19,864,306) compared to 2021.

Russian imports from Kazakhstan in 2021

amounted to $5,034,126,159, a decrease of 9.64% ($536,866,516) compared to 2021.

Trade balance between Russia and Kazakhstan in 2020

there was a positive amount of USD 8,996,856,023. Compared to 2021, the positive balance increased by 6.10% ($517,002,210).

Kazakhstan’s share in Russia’s foreign trade turnover in 2020

amounted to 3.3576% versus 2.9438% in 2021. In terms of share in Russian trade turnover in 2021, Kazakhstan took 10th place (in 2019 – also 10th place).

Kazakhstan's share in Russian exports in 2021

amounted to 4.1710% versus 3.3235% in 2021. In terms of share in Russian exports in 2021, Kazakhstan took 7th place (in 2019 – 8th place).

Kazakhstan's share in Russian imports in 2021

amounted to 2.1752% versus 2.2852% in 2021. In terms of share in Russian imports in 2021, Kazakhstan took 10th place (in 2019 – 9th place).

Answer of the Chairman of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan dated July 18, 2019 to the question dated July 9, 2019 No. 557836

The State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan (hereinafter referred to as the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan), having considered your question, received on the blog of the Chairman of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan reports the following. The collection of indirect taxes and the mechanism for monitoring their payment when exporting and importing goods are carried out in accordance with Appendix No. 18 to the Treaty on the Eurasian Economic Union (hereinafter referred to as the EAEU) dated May 29, 2014 (hereinafter referred to as Appendix 18).

According to paragraph 2 of Appendix No. 18, import of goods is the import of goods by taxpayers (payers) into the territory of one Member State from the territory of another Member State.

In accordance with paragraph 13.1 of Appendix No. 18, if goods are purchased on the basis of an agreement (contract) between a taxpayer of one Member State and a taxpayer of another Member State, the payment of indirect taxes is carried out by the taxpayer of the Member State into whose territory the goods were imported - the owner of the goods or, if provided for by the legislation of a Member State, by a commission agent, attorney or agent.

According to subparagraph 2) of paragraph 1 of Article 438 of the Tax Code, VAT payers in the EAEU are persons importing goods into the territory of the Republic of Kazakhstan from the territory of the EAEU member states, incl. individual. The criteria for classifying goods as imported for business purposes were approved by Order of the Minister of Finance of the Republic of Kazakhstan dated February 1, 2021 No. 104.

In accordance with paragraph 2 of Article 454 of the Tax Code, if goods are purchased by a taxpayer of the Republic of Kazakhstan on the basis of an agreement (contract) with a taxpayer of another EAEU member state and the goods are imported from the territory of a third EAEU member state, VAT is paid by the taxpayer of the Republic of Kazakhstan, into the territory into which the goods were imported - the owner of the goods.

According to paragraph 2 of Article 456 of the Tax Code, when importing goods, including goods that are products of processing of customer-supplied raw materials, into the territory of the Republic of Kazakhstan from the territory of the EAEU member states, the taxpayer is obliged to submit a declaration on indirect taxes on imported goods to the tax authority at the place of location (residence). goods, including under leasing agreements (contracts), on paper and in electronic form or only in electronic form no later than the 20th day of the month following the tax period, unless otherwise established by this paragraph.

Simultaneously with the declaration of indirect taxes on imported goods, the taxpayer submits to the tax authority the documents specified in subparagraphs 1) - paragraph 2 of Article 456, incl. application(s) for the import of goods and payment of indirect taxes on paper (in four copies) and in electronic form or only in electronic form.

At the same time, we inform you that the Rules for filling out and submitting tax reporting “Application for the import of goods and payment of indirect taxes (form 328.00)” were approved by order of the Minister of Finance of the Republic of Kazakhstan dated February 12, 2021 No. 166.

Thus, in the case of import of goods from the territory of a member state of the EAEU to the territory of the Republic of Kazakhstan, when the cost of goods exceeds for a calendar year 12 times the minimum wage established by the law of the Republic of Kazakhstan on the republican budget and in force on January 1 of the corresponding financial year, The importer (individual) has an obligation to submit a declaration on indirect taxes on imported goods and an application for the import of goods and payment of indirect taxes.
Chairman of the State Revenue of the Ministry of Finance of the Republic of Kazakhstan Sultangaziev M.E.

Export from Russia to Kazakhstan

In the structure of Russian exports to Kazakhstan in 2021 (and in 2019), the main share of supplies fell on the following types of goods:

• Machinery, equipment and vehicles (HS codes 84-90) - 25.44% of the total volume of Russian exports to Kazakhstan (in 2019 - 25.21%);
• Chemical industry products (HS codes 28-40) - 15.25% of the total volume of Russian exports to Kazakhstan (in 2021 - 14.94%);
• Food products and agricultural raw materials (HS codes 01-24) - 14.67% of the total volume of Russian exports to Kazakhstan (in 2019 - 12.84%);
• Metals and products made from them (HS codes 72-83) - 14.25% of the total volume of Russian exports to Kazakhstan (in 2021 - 16.34%);
• Mineral products (HS codes 25-27) - 12.78% of the total volume of Russian exports to Kazakhstan (in 2021 - 14.45%);
• Wood and pulp and paper products (HS codes 44-49) - 4.33% of the total volume of Russian exports to Kazakhstan (in 2021 - 4.62%);
• Precious metals and stones (HS code 71) - 3.40% of the total volume of Russian exports to Kazakhstan (in 2021 - 2.08%);
• Textiles and footwear (HS codes 50-67) - 3.18% of the total volume of Russian exports to Kazakhstan (in 2021 - 2.92%).

The largest increase in Russian exports to Kazakhstan in 2021 compared to 2021 was recorded for the following product groups:

• Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metals, and products made from them; bijouterie; coins (HS code 71) - increase by USD 183,866,754;
• Ores, slag and ash (HS code 26) - increase by USD 48,501,048.

The largest reduction in Russian exports to Kazakhstan in 2021 compared to 2021 was recorded for the following product groups:

• Mineral fuel, oil and their distillation products; bituminous substances; mineral waxes (HS code 27) - reduction by USD 312,422,780;
• Ferrous metal products (HS code 73) - reduction by USD 212,377,360;
• Ferrous metals (HS code 72) - reduction by USD 104,455,696;
• Railway locomotives or tram motor cars, rolling stock and parts thereof; track equipment and devices for railways or tramways and parts thereof; mechanical (including electromechanical) signaling equipment of all types (HS code 86) - reduction by USD 62,715,176;
• Inorganic chemical products; inorganic or organic compounds of precious metals, rare earth metals, radioactive elements or isotopes (HS code 28) - reduction by USD 61,823,102.

Russian exports to Kazakhstan in 2021 by product groups

Temporary import into the Republic of Kazakhstan: terms of import and payment of customs duties and taxes

If it is necessary to temporarily use foreign goods in the customs territory of the Union, it is advisable to use the customs procedure of temporary import (admission)

.

Temporary import (admission)

- this is a customs procedure applied to foreign goods, according to which such goods are temporarily located and used in the customs territory of the Union, subject to the conditions for placing the goods under this customs procedure and their use in accordance with such a customs procedure, with partial payment of import customs duties , taxes and without paying special, anti-dumping, countervailing duties or without paying import customs duties, taxes and without paying special, anti-dumping, countervailing duties.

Goods placed under the customs procedure of temporary import (admission) ( temporarily imported goods

), retain the status of foreign goods.

Categories of goods, the temporary presence and use of which on the customs territory of the Union in accordance with the customs procedure of temporary import (admission) are allowed without payment of import customs duties and taxes, the conditions for such temporary stay and use, as well as the deadlines for such temporary stay and use are determined by the Union Commission and (or) international treaties of the Union member states with third parties.

The customs procedure for temporary import (admission) does not apply to the following categories of goods:

1) food products, drinks, including alcohol, tobacco and tobacco products, raw materials and semi-finished products, consumables and samples, except for cases of their import into the customs territory of the Union in single copies for advertising and (or) demonstration purposes or as exhibition exhibits or industrial designs;

2) waste, including industrial waste;

3) goods prohibited for import into the customs territory of the Union.

It is allowed to use the customs procedure of temporary import (admission) to suspend the customs procedure for processing in the customs territory by placing under this customs procedure products of processing of goods previously placed under the customs procedure for processing in the customs territory.

Conditions for placing goods under the customs procedure

The conditions for placing goods under the customs procedure of temporary import (admission) are:

1) the possibility of identifying goods placed under the customs procedure of temporary import (admission), upon their subsequent placement under the customs procedure in order to complete the validity of this customs procedure. Identification of goods is not required in cases where, in accordance with international treaties of the Union member states with a third party, replacement of temporarily imported goods is allowed;

2) partial payment of import customs duties and taxes, except for the case when the temporary presence and use of goods in the customs territory of the Union in accordance with the customs procedure of temporary import (admission) are allowed without payment of import customs duties and taxes;

3) compliance with the conditions for the temporary stay and use of goods in accordance with the customs procedure for temporary import (admission) without payment of customs duties and taxes, if such conditions are determined by the Union Commission and (or) provided for by international treaties of the Union member states with a third party;

4) compliance with prohibitions and restrictions.

The conditions for the use of goods in accordance with the customs procedure for temporary import (admission) are:

1) compliance with the validity period of the customs procedure for temporary import (admission), established by the customs authority;

2) compliance with restrictions on the possession and use of temporarily imported goods;

3) partial payment of import customs duties and taxes, except for the case when the temporary presence and use of goods in the customs territory of the Union in accordance with the customs procedure of temporary import (admission) are allowed without payment of import customs duties and taxes;

4) compliance with the conditions for the temporary stay and use of goods in accordance with the customs procedure for temporary import (admission) without payment of customs duties and taxes determined by the Union Commission and (or) provided for by an international agreement between the Union member states and a third party.

Validity period of the customs procedure

The validity period of the customs procedure for temporary import (admission) cannot exceed 2 years from the date of placement of goods under the customs procedure for temporary import (admission) or the period determined by the Union Commission.

For certain categories of goods, depending on the purpose of their import into the customs territory of the Union, the Commission has the right to determine a shorter or longer period than 2 years for the customs procedure of temporary import (admission).

When placing goods under the customs procedure of temporary import (admission), the customs authority, based on the declaration of the declarant, based on the purposes and circumstances of the import of goods into the customs territory of the Union, establishes the validity period of this customs procedure, which cannot exceed 2 years, or the period determined by the Union Commission.

The validity period of the customs procedure for temporary import (admission), established by the customs authority, at the request of the person may be extended before the expiration of this period or no later than 1 month after its expiration within the validity period of this customs procedure (2 years) or the validity period of this customs procedure determined by the Commission Union.

When extending the validity period of the customs procedure for temporary importation (admission), established by the customs authority, after its expiration, the validity of such customs procedure is resumed from the date of termination of this customs procedure.

In case of repeated application of the customs procedure of temporary import (admission) in relation to foreign goods located in the customs territory of the Union, including when the declarants of these goods are different persons, the total validity period of the customs procedure of temporary import (admission) cannot exceed 2 years or the period determined by the Union Commission.

Temporarily imported goods must remain in an unchanged condition, except for changes due to natural wear and tear, as well as changes due to natural loss under normal conditions of transportation (shipment) and (or) storage.

It is allowed to carry out operations with temporarily imported goods necessary to ensure their safety, including repairs (with the exception of major repairs, modernization), maintenance and other operations necessary to maintain the goods in normal condition, provided that the goods are identified by the customs authority upon completion of the customs clearance. temporary import (admission) procedures.

It is permissible to conduct tests, research, testing, inspection, experiments or experiments with temporarily imported goods or their use in the course of tests, research, testing, inspection, experiments or experiments.

Temporarily imported goods must be in the actual possession and use of the declarant, with the exception of cases where their transfer to the possession and use of other persons is permitted.

The declarant may transfer for possession and use to other persons without the permission of the customs authority:

1) temporarily imported reusable (returnable) packaging intended for packaging and protecting goods imported into the customs territory of the Union;

2) temporarily imported goods for the purpose of their maintenance, repair (except for major repairs, modernization), storage, transportation (transportation);

3) temporarily imported goods for the purpose of testing, research, testing, inspection, experiments or experiments;

4) temporarily imported goods for other purposes in cases determined by the Union Commission and (or) provided for by international treaties of the Union member states with a third party.

In other cases, the declarant’s transfer of temporarily imported goods for the possession and use of other persons is permitted with the permission of the customs authority or in cases, in the manner and within the time frame determined by the Commission, after notification of the customs authority.

In order to obtain permission from the customs authority to transfer temporarily imported goods into the possession and use of other persons, the declarant of these goods submits to the customs authority where they were placed under the customs procedure an application indicating the reason for the transfer of temporarily imported goods to another person and information about this person .

The transfer of temporarily imported goods into the possession and use of other persons does not exempt the declarant of these goods from compliance with other conditions for the use of goods in accordance with the customs procedure for temporary import (admission), and also does not suspend or extend the period of temporary import.

It is allowed to use temporarily imported goods that are vehicles outside the customs territory of the Union if they are used as vehicles for international transportation. The use of temporarily imported goods that are vehicles as vehicles for international transportation outside the customs territory of the Union does not terminate or suspend the customs procedure of temporary import (admission).

In relation to goods placed (placed) under the customs procedure of temporary import (admission) with partial payment of import customs duties, taxes, import customs duties and taxes are payable for the period from the date of their placement under the customs procedure of temporary import (admission) to the day of its completion actions.

In relation to goods placed under the customs procedure of temporary import (admission) without payment of import customs duties and taxes, at the request of the declarant, partial payment of import customs duties and taxes is made for the period from the day specified in the declarant’s application to the day of completion of the customs procedure of temporary import (admission). A customs document is used as the declarant’s request—adjustment of the goods declaration.

In case of partial payment of import customs duties, taxes for each calendar month (full or partial) of the time period (period of application of partial payment of import customs duties, taxes

) are subject to payment of 3 percent calculated on the day of registration of the customs declaration submitted to place such goods under the customs procedure of temporary import (admission), and in relation to goods released before the submission of the declaration for goods - on the day of registration by the customs authority of the application for the release of goods before filing a declaration for goods, the amount of import customs duties and taxes that would be payable if the goods placed under the customs procedure of temporary import (admission) were placed under the customs procedure of release for domestic consumption.

If the customs procedure for temporary import (admission) is suspended, partial payment of import customs duties and taxes for the period of such suspension is not made. For the purposes of applying this paragraph, the period of suspension of the customs procedure is determined by the number of full calendar months during which the customs procedure of temporary importation (admission) is suspended.

In case of partial payment of import customs duties and taxes, the amount of import customs duties and taxes is paid at the choice of the declarant for the entire period of application of partial payment of import customs duties and taxes ( one-time payment of import customs duties and taxes

) or periodically (hereinafter in this chapter - periodic payment of import customs duties and taxes). When paying import customs duties and taxes periodically, such payment is made in the amount of 3 percent calculated on the day of registration of the customs declaration submitted to place such goods under the customs procedure of temporary import (admission), for at least 1 calendar month (full or incomplete). The frequency of payment of import customs duties and taxes is determined by the declarant in the goods declaration.

The total amount of import customs duties and taxes paid and (or) collected during the period of application of partial payment of import customs duties and taxes must not exceed that calculated on the day of registration of the customs declaration submitted to place such goods under the customs procedure of temporary import (admission), and in relation to goods, the release of which was made before the submission of the declaration for goods - on the day of registration by the customs authority of the application for the release of goods before the submission of the declaration for goods, the amount of import customs duties and taxes that would have been payable if the goods had been placed under the customs procedure of release for domestic consumption.

Upon completion or termination of the customs procedure for temporary import (admission), the amounts of import customs duties and taxes paid and (or) collected during the period of application of partial payment of import customs duties and taxes are not subject to refund (offset).

Completion of the customs procedure

Before the expiration of the customs procedure for temporary importation (admission), established by the customs authority, this customs procedure ends:

1) placing temporarily imported goods under the customs procedure of re-export;

2) recognition by customs authorities of the fact of destruction and (or) irretrievable loss of temporarily imported goods due to an accident or force majeure, or the fact of irretrievable loss of these goods as a result of natural loss under normal conditions of transportation (shipment) and (or) storage;

3) the occurrence of circumstances prior to which the goods are under customs control.

Before the expiration of the customs procedure for temporary importation (admission), established by the customs authority, this customs procedure can be completed:

1) placing temporarily imported goods under customs procedures applicable to foreign goods, with the exception of the customs procedure of customs transit;

2) the resumption of the customs procedure for processing in the customs territory, the operation of which was suspended;

3) placing temporarily imported goods under the customs procedure of customs transit, if these goods are placed under this customs procedure for transportation (transportation) through the customs territory of the Union from the territory of the Union member state, the customs authority of which released the goods when they were placed under the customs procedure of temporary import (admission) to the territory of another member state of the Union.

Before the expiration of the customs procedure for temporary importation (admission), the validity of this customs procedure may be suspended in the event that temporarily imported goods are placed under the customs procedure of a customs warehouse, the customs procedure for processing on the customs territory, or under a special customs procedure.

Temporarily imported goods may be placed under the customs procedure of re-export or under another customs procedure in one or more consignments.

Upon expiration of the customs procedure for temporary importation (admission), established by the customs authority, the customs procedure is terminated.

The cases, conditions and procedure for completing the customs procedure for temporary import (admission) on the territory of a member state of the Union other than the member state of the Union whose customs authority placed such goods under the customs procedure for temporary import (admission) are determined by the Union Commission.

Payment of customs duties and taxes

The provisions governing the emergence and termination of the obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties in relation to goods placed (placed) under the customs procedure of temporary import (admission), the deadline for their payment and calculation are given in Article 225.

DGD for Astana

Odaktyn kedendik aumagyna sheteldik tauarlardy uakytsha koldanu kerek bolgan zhagdayda uakytsha akelu (zhiberu)

kedendik rasimin qoldangan zhon.

Uakytsha akelu (zhiberu) –

bұl tauarlar keden odagynyn kedendik aumagynd uaqytsha ornalaskan zane wasps kedendik rasimge tauarlardy ornalasty shartaryn saikes paidalanylatyn sheteldik tauarlarga katysty koldanylatyn kedendik pəsіm zhәne olardy kedendik bazhdards, salyktards ishіnara toleu arkyly zhane arnaya, dumpingke karsy, өtemaqy bazhdaryn tolemest nemese importtyk kedendik bazhdards, salyktards tolemestn zhene Arnays .

Uakytsha әkelu (zhiberu) kedendik rasimine ornalastyrylgan tauarlar (uakytsha әkelіngen tauarlar)

sheteldik tauarlar martebesin saktaydy.

Uakytsha akeludin (zhiberudin) kedendik rasimine sәikes uaqytsha akelu zhane (nemese) ukytsha akilu kedendik rasimine sajkes uaqytsha turatyn zhane pay dalanylatyn tauarlardyn kedendik bazhdar men saliktardy tolemesten, uakytsha turu zhane paidalanu sharttars, sonday-ak mundai uakytsha turatyn zheri men paidalanu merzimin Odak Commissions ayqyndaida zhene (non-messe) Odakka mushe memleketterdіn ushіnshі tulgalarymen halykaralyk sharttar zhasasada.

Uakytsha әkelu (zhiberu) kedendik rasіmi tauarlardyn mynadai sanitaryna koldanylmaidy:

1). ұyimdaryn, shikizat pen zhartylay fabricatardy, shygys materialdaryn zhane ulgilerdi kosa alganda, tamaq onimderin, susyndardy;

2) onerkasiptik kosa alganda kaldyktar;

3) Odaktyn keden aumagyna keluge tiyim salyngan tauarlar.

Keden aumagynda kayta ondeudin kedendik rəsіmin uakytsha əkeludіn (zhiberudin) kedendik rəsіmin kedendik aumakta kayta onddeudіn kedendik rəsі mіmen buryn tauarlardy kayta ondeu onimderin os kedendik rəsimmen ornalasty arkyl kedendik aumakta toktata turuga zhol beriledi.

Tauarlardy kedendik rasimge ornalastyru sharttary

Tauarlardy uakytsha akeludin (zhiberudin) kedendik rasimimen ornalastyru sharttary:

1). mmen ornalastyru kezinde aykyndau mүmkіndіgі. Odakka mүshe memleketterdіn khalykaralyk sharttaryna sәikes uakytsha әkelіngen tauarlardy ushіnshі tarappen almastyruga zhol beriletin zhagdaylarda tauarlardy sәikestendіru talap etilmade i;

2). qtardy toleudі қospaganda, kedendik akelu bazhdarynyn, saliktardyn ishinara tolenuіne zhol berilmeydi;

- rymen anyktalgan zhagdayda, kedendik bazhdardy, salyktardy tolemesten tauarlardy uakytsha akelu zhane paidalanu shartaryn saktauga;

4) tiyim salular men shekteulerdi saktau.

Uakytsha akelu (tөzіmdіlik) kedendik rasimine saikes tauarlardy paydalanu sharttary:

1) keden organs belgilegen uakytsha әkelu (zhiberu) kedendik rasiminin koldanylu merziminin saktaluy;

2).

3). qtardy toleudі қospaganda, kedendik akelu bazhdarynyn, saliktardyn ishinara tolenuіne zhol berilmeydi;

4). qyndalatyn kedendik bazhdardy, salyktardy tolemesten tauarlardy uakytsha akelu zhane paidalanu shartaryn saktau.

Kedendik rasimnіn vile

Uakytsha akelu (zhberu) kedendik rasimіnіn merzim tauarlardy uakytsha ekela (zhberu) kedendik rasіmіne nemese Odak Commissions aykyndagan merzimge ornalastyrylgan kunne n bastap eki zhyldan aspauga tiis.

Tauarlardyn zhekelegen sanattars ushіn olardy Odaktyn kedendik aumagyna akelu maksattaryna bailanysty Commission uakytsha akelu (zhber) kedendik rasiminin 2 zhildan astam merzimin anaktau GA kukyly.

Tauarlardy uaqytsha akelu (zhiberu) kedendik rasimimen ornalastyru kezinde keden organs of declarant of the otіnіshі negіzіnd tauarlardy Odaktyn kedendik aumagyna akeludin maksattara men man-zhaylaryna negіzdelgen, wasps kedendik rasіmnің koldanylu merzimі 2 zhildan aspaytyn nemese Odak commissions belgіlegen merzim belgіleidі.

Keden organs belgilegen uaqytsha akilu (zhiberu) kedendik rasiminin koldanylu merciful wasps merzim ayaktalganga deyin tulganyn otinishi not kedendik rasiminin koldanylu merci ayaktalgannan kein bir aidan keshiktirilmey (2 zhyl) nemese Odak Commissions ayqyndagan os kedendik rasіmnіn merzіmі.

Keden organs belgilegen uaqytsha akelu (zhiberu) kedendik rasiminin koldanylu mersimin uzartu kezinde onyn koldanylu merzimi ayaktalgannan keyin kedendik rasiminin koldanyluy wasps kedend ik rasimnin toktatylgan kuninen bastap zhanartylada.

Uakytsha akelu (zhiberu) kedendik rasimin birneshe ret koldangan everywhere, now ishinde tauarlardyn declarants arturli tulgalar bolyp tabylatyn, sheteldik tauarlarga katysty u aqytsha әkelu (zhiberu) kedendik rassiminің complaints ұzaқtyғы Odak Commissions aktagan 2 zhildan aspaug tisіs,

Uakytsha әkelіngen tauarlar kalypty tozu sebebinen ozgeristerden baska, tasymaldaudyn (tasymaldaudyn) zhane / nemese saktaudyn kalypty zhagdayynda tabigi zhogaltu saldarynan more an ozgerіsterdі қospaganda өzgerіssіz kaluy tisіs.

Uakytsha әkelіngen tauarlarmen olardyn qauіpsіzdіgіn qamtamasyz etuge kazhetti, sony іshіnde zhondeuge (zhondeuge, zhantaruga, zhondeuge) zhane tauarlardy zhaksy zhaғdaida ұstaуға қажі өзге de operationslardy үргізуже, уақытша әkelу (жіБеру) kedendik rassimin ayaktagan kezde keden organs tauarlardy sәykestendirudi qamtamasyz etuge құқ yly.

Uakytsha akielingen tauarlarmen synaktar, zertteuler, testileu, tekseru zhurgizuge, tazhiribeler nemese experimenter zhurgizuge ne olardy sonaktar, zertteuler, testileu, tekseru, tazhiribeler nemese experimenter zhurgizu bar ysynda paidalanuga zhol beriledi.

Baska adamdarga ielik etuge zhane paydalanuga beriluge tiisti zhagdaylardy kospaganda uakkytsha akelingen tauarlar deklanantyn nakty ielenuinde zhane paydalanuynda boluy tisis.

Keden organynyn ruқsatynsyz declarant baska tұlgalardy ielenuga zґe paidalanuga rұқsat etuge kukyly:

1).

2).

3).

4). arastyrylgan.

Baska zhagdaylarda uaqytsha әkelіngen tauarlardy baska tұlғalardyң ieleіgіne ielenuge zhane paydalanuga beruge declaranttyn keden organynyn ruұsatymen nemese Commission ınětagan zhagdaylarda, tәrtіpp en keden organna khabarlagannan kein zhol beriledi.

Uakytsha әkelіngen tauarlardy baska tұlғalarғa ielenuge zәne paidalanuga take ushіn keden organnan rұқsat alu ushіn os tauarlardy declarant keden organna olarda kedendik rasimge ornalastyrylgan .

Uakytsha әkelіngen tauarlardy baska tulgalardyn yelenuіne zhane paydalanuga take os tauarlardy declarant uakkalu (zhiberu) kedendik rasimine sәikes tauarlardy paidalanuda ң өzge de sharttaryn saktaudan bosatpaydy zhane uakytsha akelu merzimіn toktata turmaidy nemese uzartady.

Uakytsha әkelіngen tauarlardy, eger olar halyqaralyk tasymaldaudyn kolik kuraldary retinde paydalanilsa, Odaktyn kedendik aumagynan thousand kolik kuraldaryna ruksat etiled i. Uakytsha әkelіngen tauarlardy, yagni kolik kuraldary bolyp tabylatyn, halykaralyk tasymaldaudyn kolik kuraldary retinde Odagynyn kedendik aumagynan thousand uakytsha akelu (zh Iberu) kedendik rasiminin zhumysyn toktatapaydy nemes toktata turmaidy.

Uakytsha әkelu kedendik rәsіmіmen ornalastyrylgan (ornalastyrylgan) tauarlarga katysty kedendik әkelu bazhdaryn, salyktardy іshіnar tolеу arқылы importtқ kedendіk bazhdar, salyktar ua qytsha akelu (zhiberu) kedendik rasіmіmen ornalastyrylgan kunnen bastap onyon koldanylu vile ayaktalgan kunge deyinggi kesen ushіn tolenuge zhatada.

Kedendik akelu bazhdaryn, salyktardy tolemey uakytsha akelu (zhiberu) kedendik rasimimen ornalastyrylgan tauarlarga katysty declarants talaby boyynsha kedendik akelu bazhdaryn, salyktardy i Shinara toleu deklarantyn declarationsynda korsetilgen kunnen bastap uakytsha akeludin (zhiberudin) kedendik rasiminin ayaktalu kunin dein zuzhege asyrlady. Declarant steps - kedendik declarations tuzet.

Kedendik rasimge ornalastyru ushіn berilgen kedendik declaration turkeu kunine eseptelgen arbir kuntizbelik aydyn (tolik nemese tolyk emes) uaqyt kezen (kedendik akelu bazhdaryn, salyktardy ishinara teleudi koldanu vile)

Ushіn kedendik bazhardy, salyktardy ishinara toleu kezinde, akelu (zhiberu) turals zhane tauarlarga declaration berilgenge deyin shygarylgan tauarlarga katysty keden authorities declaration bergenge deyin tauarlardy shygaru turals otinishti tirkegen kuni, tauarlar uakytsha akeludin (zhiberudin) kedendik rasimimen ornalastyrylgan, eger tolenuge zhatatyn kedendik akelu bazhdary now .

Uakytsha akelu (zhiberu) kedendik rasimin toktata turu kezinde kedendik bazhardyn, saliktardyn ishinara telenui osinday toktata turu kezinne zhatpaydy. Wasps tarmakty koldanu ushin kedendik rәsimdi toktata tұru merzimi uakytsha әkelu (zhiberu) rәsimi toktatyla turgan tolyk kuntizbelik aylar sanyna sәikes aikyndalady.

Kedendik akelu bazhdaryn, salyktardy ishinara toleu zhagdayynda kedendik akelu bazhdaryn, salyktardyn somasyn kedendik akelu bazhdaryn, salyktardy ishinara toleudi (birzhol y kedendik akelu bazhdaryn, salyktardy toleudi) nemese kezen-kezenmen (budan ary - kedendik akelu bazhdaryn toleu merzimdi tolenu dep atalada) koldanudy declarant tandau kezinde tolenedi. alymdar, salyktar). Kedendik akelu bazhdaryn, saliktardy merzimdi tolegen zhagdayda mundai tolem uakytsha akeludin (zhberudin) kedendik rasimimen ornalastyru ushin berilgen tauarlardy tirk ey kunіne eseptelgen kedendik deklaratsiyany 3 percent molsherinde, kemіnd 1 kuntizbelik aidan (toll nemese іshіnar) tolenedi. Kedendik akelu bazhdaryn, salyktardy toleu merzimdi declarant tauarlardyn declarationsynda anqtalady.

Import of kedendik bazhards, salyktardy ishishina toleudі koldangan kezde tolengen zhane (nemese) zhinalgan kedendik әkelu bazhdaryn, salyqtardyң zhalpy somasy wasps tauarlardy uakytsha әkelud ің (жіперудін) kedendik rasіmіmen ornalastyru ushіn berilgen kedendik declarations tirkegen kunnen bastap eseptelmeydi, tauarlardyn declarationson tabys eter aldynda shygarylgan tauarlarga katysty keden authorities tauarlardy declaration bergenge deyin tauarlardy shygaru turals otinishti tirkegen kuni kedendik akelu bazhdaryn, eger tauarlar ishk tutynu ushіn shygarudyn kedendik rasіmi men ornalastyrylsa, tөlenuі tiіs.

Importtyk kedendik bazhdaryn, salyktardyn ishinara tolengeni turaly kedendik rasimnіn koldanylu merzimi іshіnde tolengen zhane (nemese) zhinalgan kedendik akelu bazhdaryn .

Kedendik rasimnіn ayaktaluy

Keden organs belgilegen uaqytsha akilu (zhiberu) kedendik rasiminin koldanylu merzimi ayaktalganga deyin wasps kedendik rasiminin koldanyluy:

1).

2) accident on the line nd tabigi zhogaltu saldarynan os tauardyn mәzhburli zhogaluy facts;

3).

Kaeden organs belgіlegen uakytsha akelu (zhiberu) kedendik rasiminin ayaktaluyna deyin os kedendik raskim ayaktaluy mumkin:

1).

2).

3). imge ornalastyryls, keden organs tauarlardy shygarudy zhuzege asyrgan keden odagyna mushe memlekettin aumagynan eger olar Odagynyn baska mushe-elin aumagyna uakytsha akelu (zhiberu ) kedendik rasimimen ornalastyrylsa.

Uakytsha akelu (zhiberu) kedendik rasimіnіn ayaktaluyna deyin uakytsha akelingen tauarlardy keden koimasynyn kedendik rasіmіmen, kedendik aumakta kayta onde at kedendik rasimmen nemes arnauly kedendik rasimmen ornalastyrgan kezde os kedendik rasimdeu totatyla turuy mumkin.

Uakytsha әkelіngen tauarlar kerі exporttyn kedendik rasimіmen nemes baska kedendik rasimmen bir nemes berneshe lot boyynsha ornalastyryluy mүmkin.

Keden organs uakytsha əkeludin (zhiberudin) kedendik rəsіmі ayaktalgannan kein kedendik rəsіm toktatylady.

Uakytsha әkelu (zhiberu) kedendik rassimen ornalastyrylgan keden organs Odagynyn mushe memleketіnen baska Uagdalasushy Memlekettіn baska aumaғynda uaqytsha akeludің (zhberudі n) kedendik rasiminin zhagdaylaryn, sharttars men tartibin Odak Commissions aykyndaida.

Kedendik bazhdary,
salyktardy toleu Uakytsha akelu kedendik rasimimen ornalastyrylgan tauarlarga katysty kedendik akelu bazhdaryn, salyktardy, arnai, dumpingke karsy, otemaky bazhda ryn toleu zhonindegi mindettemenin tuyndauyn zhane toktatyluyn rettaytin erezheler, olardy toleu merzimy zhane esepteu EEO Keden codexin 225-babynda keltirilgen.

Import of Russia from Kazakhstan

In the structure of Russian imports from Kazakhstan in 2021 (and in 2019), the main share of supplies fell on the following types of goods:

• Mineral products (HS codes 25-27) - 42.39% of the total volume of Russian imports from Kazakhstan (in 2021 - 40.41%);
• Metals and products made from them (HS codes 72-83) - 25.25% of the total volume of Russian imports from Kazakhstan (in 2021 - 28.33%);
• Chemical industry products (HS codes 28-40) - 15.82% of the total volume of Russian imports from Kazakhstan (in 2021 - 14.61%);
• Food products and agricultural raw materials (HS codes 01-24) - 7.65% of the total volume of Russian imports from Kazakhstan (in 2019 - 6.53%);
• Machinery, equipment and vehicles (HS codes 84-90) - 7.16% of the total volume of Russian imports from Kazakhstan (in 2019 - 8.43%).

The largest increase in Russian imports from Kazakhstan in 2021 compared to 2021 was recorded for the following product groups:

• Ores, slag and ash (HS code 26) - increase by USD 30,521,529;
• Inorganic chemical products; inorganic or organic compounds of precious metals, rare earth metals, radioactive elements or isotopes (HS code 28) - an increase of $21,297,480;
• Cereals (HS code 10) – increase by USD 17,142,711.

The largest reduction in Russian imports from Kazakhstan in 2020 compared to 2021 was recorded for the following product groups:

• Ferrous metals (HS code 72) - reduction by USD 187,063,409;
• Mineral fuel, oil and their distillation products; bituminous substances; mineral waxes (HS code 27) - reduction by USD 121,878,552;
• Nuclear reactors, boilers, equipment and mechanical devices; their parts (HS code 84) - reduction by USD 45,117,481;
• Aluminum and products made from it (HS code 76) - reduction by USD 43,817,915;
• Organic chemical compounds (HS code 29) - reduction by USD 38,085,427;
• Railway locomotives or tram motor cars, rolling stock and parts thereof; track equipment and devices for railways or tramways and parts thereof; mechanical (including electromechanical) signaling equipment of all types (HS code 86) - reduction by USD 33,958,541;
• Products made of ferrous metals (HS code 73) - reduction by USD 33,060,257;
• Salt; sulfur; earth and stone; plastering materials, lime and cement (HS code 25) - reduction by USD 25,604,924;
• Copper and products made from it (HS code 74) - reduction by USD 20,998,688;
• Zinc and products made from it (HS code 79) - reduction by USD 19,033,584;
• Electrical machines and equipment, their parts; sound recording and sound reproducing equipment, equipment for recording and reproducing television images and sound, their parts and accessories (HS code 85) - reduction by USD 17,757,019.

Imports of Russia from Kazakhstan in 2021 by product groups

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Five common mistakes when importing industrial equipment

Many entrepreneurs are interested in how to import industrial equipment into Kazakhstan correctly, quickly and at the lowest cost, what difficulties may arise and how can they be avoided?

We asked commercial director of transport and logistics Alikhan Saginaev to answer these questions

Reference: Saginaev Alikhan Yesengosovich, freelance advisor to the Chairman of the Board of NPP Atameken, commercial director.

Served in customs authorities: from inspector to Deputy Chairman of the Customs Service of Kazakhstan (2005), participated in the development of the country’s first Customs Code (1994), was the initiator and direct developer of many legal documents regulating foreign economic activity, worked in the state legal department Administration of the President of the Republic of Kazakhstan (1996,2000).

He is an expert on customs regulation, international trade and logistics, a member of the Advisory Committees of the Eurasian Economic Commission on customs regulation and entrepreneurship, independent director of JSC ICBC Khorgos.

Many years of experience in the international transportation services market allows us to make some generalizations and highlight several of the most common mistakes that can occur when purchasing and importing industrial equipment to Kazakhstan.

Let's name 5 of them, although this number is quite arbitrary, it will allow entrepreneurs to roughly assess and minimize their risks.

Why are we talking specifically about industrial equipment?

The fact is that this category of cargo has some peculiarities, both during transportation and during customs clearance, has a high cost, depends on delivery times, since this affects the timely installation of equipment and commissioning of the entire enterprise.

So let's start in order:

Mistake No. 1 - nuances when concluding a foreign trade contract.

It would seem that many specialized books, articles and recommendations have been written about errors in concluding contracts, and that there should not be any problems here. However, often contracts describe in detail the subject of the transaction, the terms of purchase and sale, and the responsibilities of the parties, but do not take into account important nuances related to logistics. Such nuances include international delivery conditions, which precisely determine the place of transfer of responsibility from the seller to the buyer. International rules "Incoterms", providing unambiguous interpretation of trade terms and representing standard terms of international sales contracts. Delivery conditions affect the determination of customs value and in the future, during customs clearance, may affect the speed of customs clearance.

Many entrepreneurs do not pay attention to these delivery conditions and formally indicate them in contracts, without particularly thinking about the possible consequences.

Another common mistake in contracts is the lack of detailed specifications for the supplied equipment. This point can also negatively affect customs clearance, when it becomes necessary to prove to customs authorities the validity of using a particular product code. If a detailed specification of equipment with quantity, units of measurement, and even better with codes in accordance with the Harmonized System is attached to the contract, this will significantly facilitate customs formalities. Let us remember that we are talking about industrial equipment, often unique and, perhaps, not previously imported into the country.

From here we move on to the second common mistake of importers.

Mistake No. 2 - incorrect classification of goods.

Entrepreneurs importing industrial equipment, as a rule, rarely encounter customs, since they are manufacturers and are not familiar with the peculiarities of customs legislation. When concluding a contract, they do not deeply study issues related to customs, and therefore what code of goods will be assigned during customs clearance does not concern them much.

But this is a serious omission, since customs duties are assessed based on the product code in accordance with the Commodity Nomenclature of Foreign Economic Activity (abbreviated TN FEA) and non-tariff regulation measures are applied (licensing, certification, various permits, etc.).

Thus, problems at customs often arise with the classification of complex and multifunctional equipment and parts of equipment.

The fact is that, according to customs legislation, only customs authorities have the right to determine the code of a product under the Commodity Nomenclature of Foreign Economic Activity, and their decision will be final. Practice shows that during judicial appeals, the courts almost always take the side of the customs authorities, since the classification of goods is a rather complex process and requires special knowledge and experience.

For information: the Eurasian Economic Commission (EEC) is vested with the authority to uniformly interpret the Commodity Nomenclature of Foreign Economic Activity in the Eurasian Economic Space (5 countries - Kazakhstan, Russia, Belarus, Armenia and Kyrgyzstan), and in the event of controversial situations, the final decision on classification is made by the World Customs Organization, headquarters - whose apartment is located in Brussels (Belgium).

As you can see, making a decision on the product code is not an easy procedure, therefore, for industrial equipment, we recommend that our clients obtain a preliminary decision from the customs authority in advance and avoid the following common mistake.

Mistake No. 3 - lack of permits and other supporting documents.

Many importers learn about the need to obtain permits only at the customs clearance stage, when the cargo is already in a temporary storage warehouse (TSW) and every day the cargo is there leads to additional financial costs.

This can be avoided if you start obtaining permits in advance, preferably even before importing equipment into the territory of the Customs Union.

Why even before import?

As a rule, industrial equipment is large and is imported in disassembled parts. Therefore, in order to register all equipment under a single code, a decision from the customs authority is necessary on its classification in unassembled or disassembled form, the import of which is expected in various consignments over a certain period of time.

An application for such a preliminary decision is submitted before the first consignment of goods is submitted for customs declaration.

Further, the concept of “non-tariff regulation” implies licensing, quotas and other measures of quantitative prohibitions and restrictions of an economic nature. For example, spare parts for industrial equipment are often included in the list of dual-use goods and are subject to export controls. If you do not obtain the necessary permits in advance, customs clearance of the cargo may be delayed.

Mistake No. 4 - underestimating customs value.

Some entrepreneurs, in order to reduce their costs during customs clearance, try to reduce the cost of equipment. Such “tax minimization” is a criminal offense and can subsequently lead to serious losses for the business. The fact is that at the registration stage, customs officers can accept the declared customs value, especially if the automated risk management control system (ARMS) did not work for this profile.

But this does not mean anything, since customs authorities can conduct a post-customs audit within 5 years after the release of goods and assess additional customs duties and taxes. Moreover, if there are sufficient grounds, criminal or administrative proceedings may be initiated on grounds of false declaration.

The customs authorities of Kazakhstan have international cooperation agreements with almost all customs administrations in the world, so identifying the fact of underestimation of customs value is not difficult, it is only a matter of time. So, if someone “advises” to reduce customs duties and taxes in this way, turn such a “consultant” out the door, since the business reputation and risks for your business are not commensurate with the benefits from lowering the cost.

Mistake No. 5 - not using the possibilities of legislation on preferences.

The legislation of Kazakhstan provides for various tax and customs benefits for business, which you need to be able to use correctly and apply in practice.

For example, if certain conditions are met, it is absolutely legal to obtain exemption from customs duties and VAT on imported goods. To do this, you can use the features of some customs regimes or receive investment preferences. It is difficult to give any general recipes here, since each case is individual and requires separate study, but the possibilities exist.

In order to avoid the mistakes stated above and not make others, to make the most of all available opportunities of domestic legislation, you should consult with professionals who have experience in this field, since the costs of such services are not comparable to the risks of losses when implementing large investment projects and construction of industrial facilities.