Dear taxpayers of the Republic of Kazakhstan,
According to the Order of the Minister of Finance of the Republic of Kazakhstan #1006 dated 14 October 2020 “On introducing amendments to the Order of the First Deputy Prime-Minister of the Republic of Kazakhstan – the Minister of Finance of the Republic of Kazakhstan No. 1424 dated 26 December 2019 “On approval of the List of goods subject to the obligation to issue ANs, as well as the Rules for issuing ANs and their circulation” (hereinafter – Order #1424) the deadlines for the introduction of accompanying notes in respect of goods (ANs) have been postponed.
The goods which are subject to the obligation to issue ANs and the deadlines for their introduction according to Order #1424, are listed below:
| No | Commodity | Start date for ANs issuing |
| 1. | Biofuel, the production and circulation of which is regulated by the Law of the RoK dated November 15, 2010 “On state regulation of the production and circulation of biofuel” | 1 January 2020 |
| 2. | Ethyl alcohol and (or) alcoholic products, the production and circulation of which is regulated by the Law of the RoK dated July 16, 1999 “On state regulation of the production and circulation of ethyl alcohol and alcoholic products” | 1 March 2021 |
| 3. | Certain types of petroleum products, the production and circulation of which is regulated by the Law of the RoK dated July 20, 2011 “On state regulation of the production and circulation of certain types of petroleum products” | 1 March 2021 |
| 4. | Tobacco products, the production and circulation of which is regulated by the Law of the RoK dated June 12, 2003 “On state regulation of the production and circulation of tobacco products” | 1 March 2021 |
| 5. | Goods the names and EAEU CN FEA[1] codes of which are included in the List of exceptions[2] (other than those specified in paragraph 9 of this List) | 1 July 2021 |
| 6. | Goods imported into the territory of the RoK from the territory of the EAEU member states | 1 March 2021 |
| 7. | Goods exported from the territory of the RoK to the territory of the EAEU member states | 1 March 2021 |
| 8. | Goods subject to labelling in accordance with international treaties and legislation of the RoK | 1 July 2021 |
| 9. | Goods the names and EAEU CN FEA codes of which are included in the List of exceptions, and for which electronic invoices are issued through the “Virtual warehouse” module of the information system of electronic invoices | 1 May 2021 |
We also would like to remind you that starting from 1 November 2020 a pilot project for ANs issuing is planned to be launched.
For the convenience of taxpayers, a Telegram chat has been created for the AN pilot project, where you can ask questions on this topic and receive answers from experts of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan.
To use the Telegram chat, you need to install Telegram application on your computer, the installation link can be started by clicking the link below. Or, using the “Telegram” application on your mobile phone, type “AN pilot”.
A link to the Telegram chat: https://t.me/import_export_cnt
[1] Commodity nomenclature of foreign economic activity of the EAEU.
[2] The list of goods for which the RoK, in accordance with the obligations assumed as a condition for joining the World Trade Organization, applies import customs duty rates that are lower than those of the EAEU Uniform Customs Tariff, approved in accordance with an international treaty to which the RoK is a party.
