Since January 2016 reduced import tariff rates are applied under WTO Agreement

In 2015, the Republic of Kazakhstan became a full member of the World Trade Organization. Upon accession to the WTO, Kazakhstan has committed itself to reduce import duties on goods within the Common Customs Tariff of the Eurasian Economic Union.

However, the Republic of Kazakhstan must ensure traceability of goods imported to Kazakhstan for the reduction of import duties and to establish accounting system to prevent the export of such goods to the territory of other Member States of EAEU.

In this regard, NCE asks entrepreneurs when importing goods to the Republic of Kazakhstan to pay attention to the fact that:

1. if the product will be used only on the territory of Kazakhstan, the customs clearance of goods is possible at the rates of the WTO.

2. if the goods will be exported from the territory of Kazakhstan to the Member States of the Union, it is necessary to make clear goods at the rates CCT.

The condition for the export of goods included in the List, but which are imported at rates of CCT of EAEU is availability of shipping documents.

MF RK introduced changes to the regulatory framework of Kazakhstan providing for registration of two shipping documents: a customs declaration and the electronic invoice (hereinafter - EI) in mutual trade in the framework of the Eurasian Economic Union.

Reference:

Shipping documents are also required in following cases:

- The sale of goods included in the list of previously imported goods from third countries;

- Sale of goods imported into the territory of the Republic of Kazakhstan from the territory of the Member States of EAEU, FEACN code of EAEU and the names included in the List;

- sale of goods made in the Republic of Kazakhstan, FEACN code of EAEU and the names included in the List;

- Export of goods from the territory of the Republic of Kazakhstan to the territory of another Member State of EAEU in connection with the transfer of such goods within the same legal entity.

Goods from the List, subject to veterinary control (supervision), which were introduced into the territory of the Republic of Kazakhstan from third countries, and products made from them can move around the territory of the Customs Union only if the goods are imported according to the requirements in the field of veterinary and sanitary measures of EAEU and at current rates of CCT of EAEU.

If these products are imported under the requirements that are different from those in the field of veterinary and sanitary measures of EAEU, i.e. a certificate of EU-Kazakhstan format (13 veterinary certificates of EU-Kazakhstan format) in accordance with WTO rules, as well as products made from them can not move on the territory of other Member States.

In this regard, we pay attention to the following business rules for import / export of goods included in the List.

• Algorithm of actions of a businessman during import / export of goods from the List:

1. When importing goods from the List, one must complete a customs declaration indicating the rate at which the goods are imported (CCT or WTO);

2. The sale of goods from the list requires the issuance of an electronic invoice;

3. When exporting goods from the List, it is necessary to provide confirmation of territorial bodies of the State Revenue Committee of MF RK, paper copies of the customs declaration confirming import at the rates of CCT of EAEU and electronic invoices.

• When exporting goods from the List, but produced in Kazakhstan, one must have:

1. The certificate of origin of ST-1 form;

2. The presence of an electronic invoice;

3. Signature of territorial bodies of the State Revenue Committee of MF RK on the certificate ST-1 and EI.

• When importing goods subject to veterinary inspection, and in case of further exports to the EAEU or products made from them:

1. The import goods subject to veterinary control with the use of uniform veterinary certificates of EAEU;

2. In case of export of such goods if they are included in the list of exemptions to pay import duties  at the rates of CCT of EAEU;

3. For export of goods included in the list of (imported by EAEU Standards), you must have a veterinary certificate, as well as its presence in the unified automated control system (UACS).

Liabilities

However, we recall that when goods, included in the list were imported at the rates of the WTO and then exported from the territory of the Republic of Kazakhstan, this violation foresees measures of responsibility in accordance with the laws of the Member States of EAEU against the declarant or other persons entitled to possession of the relevant goods, the carrier of the goods.

In addition, we pay your attention to the fact the competent authorities of the Member States cooperate for verification of the legitimacy of the shipping documents.

In order to control the goods exported from Kazakhstan, the competent authorities of the parties get in touch with SRC of MF RK, which registers a query and searches EI by number and date of certification in the database. In each case in case of failure to find an EI in the system, the appropriate measures will be taken according to the law of the Member State on the territory of which the goods were imported from the List.

The list of exemptions

On 14^th of October 2015 was signed the decision of the Council of the Eurasian Economic Commission #59 “On the list of goods in respect of which the Republic of Kazakhstan in accordance with the commitments made as a condition of joining the WTO, applies rates of import customs duties, which are lower compared to the rates of Common Customs Tariff of EAEU".

 The list of exemptions consists of 1347 headings (58 commodity groups of all 97 commodity groups within FEACN, including agricultural products, textiles, vehicles, etc.), for which the rates of import customs duties are lower than the rates of CCT.

The list of goods entered into force on January 11 this year, according to which reduced rates of import customs duties are applied for these goods.

At present, NCE RK "Atameken" created the call-center on issues arising in the implementation of foreign trade activities in the WTO.

In this regard, please contact NCE RK "Atameken":

1. on the import / export of goods subject to veterinary control and supervision - B. S.Seysenov – 919 325.

2. transportation -M.A. Amrein – 919 300.

3. FEA on common issues in the WTO - the Department of Economic Integration – 919 373.

The flowchart for registration of shipping documents in the accounting system of the goods from the List can be found here.