Unofficial translation
In accordance with the Law of the Republic of Kazakhstan dated September 29, 2014 No. 239-V ЗРК on the division of powers between levels of government see order of the Minister for Investment and Development of the Republic of Kazakhstan dated January 30, 2015 No. 99In accordance with Article 49 of the Law of the Republic of Kazakhstan dated December 10, 2008 "On enforcement of the Code of the Republic of Kazakhstan "On taxes and other obligatory payments to the budget" (Tax Code) and Article 8 of the Law of the Republic of Kazakhstan dated July 21, 2011 "On amendments and Additions to some legislative acts of the Republic of Kazakhstan on taxation" The Government of the Republic of Kazakhstan hereby DECREES AS FOLLOWS:
1. Approve the attached:
1) List of goods produced in the territory of free warehouse and sold by owner of free warehouse in the territory of the Republic of Kazakhstan, sales turnover of which are exempt from value added tax;
2) List of goods produced in the territory of free warehouse and sold from this territory to the rest of the territory of the Republic of Kazakhstan, sales turnover of which are exempt from value added tax.
2. Some decisions of the Government of the Republic of Kazakhstan shall be deemed to have lost force in accordance with the Appendix to this Decree.
3. This Decree shall be enforced from January 1, 2012.
The Prime Minister of the Republic of Kazakhstan | K. Massimov |
Approved by the Decree of the Government of the Republic of Kazakhstan No. 133 dated January 19, 2012 |
List of goods produced in the territory of free warehouse and sold by owner of free warehouse in the territory of the Republic of Kazakhstan, sales turnover of which are exempt from value added tax
No. | Name |
Codes of Customs Union Commodity Classification of Foreign Economic Activity |
|
1 | 2 | 3 | 4 |
1 |
Mechanical devices (with or without manual control) | from 8424 81 | 28.30.60 |
2 | Agricultural, horticultural or forestry machinery for soil preparation and cultivation, new |
from 8432 (except |
28.30.31 |
3 |
Machines or mechanisms for harvesting or |
from 8433 20, |
28.30.59 |
4 |
Machines for cleaning, sorting or | 8433 60 000 0 | 28.93.20 |
5 |
Machines for cleaning, sorting or | from 8437 | 28.93.20 |
6 |
Crawler tractors for | 8701 30 000 9 | 28.92.50 |
7 |
Tractors for agricultural works (except for |
from 8701 90 |
28.30.21 |
8 |
Motor vehicles, |
from 8702 (except | 29.10.30 |
9 |
Passenger cars and other motor vehicles |
from 8703 | 29.10.2 |
10 | Motor vehicles to transport of goods, new |
from 8704 |
28.92.29 |
11 |
Special-purpose motor vehicles (e.g. emergency vehicles, truck cranes, fire-fighting vehicles, concrete mixers, road cleaning vehicles, watering cars, car repair shops, | from 8705 |
29.10.5 |
Note: Commodity Nomenclature shall be determined by both code and name of product in accordance with codes of the Customs Union Commodity Nomenclature of Foreign Economic Activity and the Commodity Classification of Foreign Economic Activity (CCFEA).
Approved by the Decree of the Government of the Republic of Kazakhstan No. 133 dated January 19, 2012 |
List of goods produced in the territory of free warehouse and sold from this territory to the rest of the territory of the Republic of Kazakhstan, sales turnover of which are exempt from value added tax
No. | Name |
Codes of Customs Union Commodity Classification of Foreign Economic Activity | Codes of Commodity Classification of Foreign Economic Activity |
1 | 2 | 3 | 4 |
1 | Reservoirs, cisterns, tanks and similar tanks made of ferrous metals for any substances (except compressed or liquefied gas) with a capacity of more than 300 l, with or without cladding or thermal insulation, but without mechanical or heating equipment |
7309 00 100 0 | 25.29.11 |
2 | Other containers for compressed or liquefied gas of ferrous metals, with a capacity of 1000 l or more | 7311 00 990 0 | 25.29.12 |
3 | Ammunition containers | from 7326 90 980 | 25.99.29 |
4 |
Water boilers with superheater, not for marine equipment; |
8402 20 000 9 |
25.30.11 |
5 |
Ancillary equipment for use with boilers of heading |
8404 10 000 0 |
25.30.12 |
6 |
Spark ignition internal combustion engines with rotating |
from 8407 (except |
29.10.11 |
7 |
Compression ignition piston internal combustion |
from 8408 20, | 28.11.13 |
8 | Fuel, oil or coolant pumps for internal combustion engines, new | from 8413 30 | 28.13.11 |
9 | Dryers for agricultural products, new | 8419 31 000 0 | 28.93.16 |
10 | Distillation or rectification apparatus: other | 8419 40 000 9 | 28.29.11 |
11 | Heat exchangers | 8419 50 000 0 | 28.25.11 |
12 | Machinery, aggregates and equipment: other | 8419 89 989 0 | 25.29.60 |
13 | Parts: other | 8419 90 850 9 | 28.25.30 |
14 |
Mechanical devices (with or without manual control) | from 8424 81 | 28.30.60 |
15 | Other boring or sinking machines |
8430 41 000 | 28.92.12 |
16 | Other self-propelled machinery and mechanisms, not for underground work | 8430 50 000 9 |
29.10.59 |
17 | Parts, boring or sinking machines, subheadings 8430 41 or 8430 49 | 8431 43 000 0 | 28.92.61 |
18 |
Agricultural, horticultural or forestry machinery for soil |
from 8432 |
28.30.31 |
19 |
Machines or mechanisms for harvesting or threshing crops, |
from 8433 20, |
28.30.59 |
20 |
Machines for cleaning, sorting or grading eggs, | 8433 60 000 0 | 28.93.20 |
21 |
Equipment for agriculture, horticulture, forestry, |
from 8436 |
28.30.84 |
22 |
Machines for cleaning, sorting or calibrating seeds, |
from 8437 | 28.93.20 |
23 | Washing machines, household or laundry machines, including machines equipped with a squeezing device | 8450 | 29.71.13 |
24 |
Transmission shafts (including camshafts and crankshafts) | 8483 10 | 28.15.22 |
25 | Sound recording or reproducing equipment |
8519 50 000 0 |
32.30.31 |
26 |
Video recording or video reproducing equipment, | 8521 10 | 32.30.31 |
27 |
Other video recording or reproducing equipment, | 8521 90 000 | 32.30.3 |
28 |
Reception equipment for radiotelephone, radiotelegraphy |
8527 91 110 0 | 32.30.44 |
29 |
Monitors and projectors that not including television | 8528 | 26.40.20 |
30 | Diesel electric locomotives | 8602 10 000 0 | 35.20.12 |
31 | Mobile location stations | from 8705 90 900 | 29.10.59 |
32 | Tanks and other combat self-propelled armored vehicles | 8710 00 000 0 | 30.40.10 |
33 |
New tracked tractors for agricultural work | 8701 30 000 9 | 28.92.50 |
34 | Tractors for agricultural work (except for tractors driven by a nearby driver) and tractors for forestry, wheeled, new |
from 8701 90 |
28.30.21 |
35 | Motor vehicles designed for transportation 10 or more people, including a driver, new |
from 8702 (except | 29.10.30 |
36 |
Passenger cars and other motor vehicles designed |
from 8703 (except | 29.10.2 |
37 | Motor vehicles for transportation of goods, new |
from 8704 (except |
28.92.29 |
38 | Special-purpose motor vehicles other than those used for transportation of passengers or goods (for example, emergency vehicles, truck cranes, fire trucks, concrete mixers, road cleaning vehicles, water-washing machines, car repair shops, cars with X-ray machines), new | from 8705 |
29.10.5 |
39 | Chassis with installed engines for motor vehicles of heading 8703, new | 8706 00 910 | 29.10.44 |
40 |
Trailers and semi-trailers self-loading or self-unloading | 8716 20 000 0 |
28.30.70 |
41 | Equipment for launch complexes for space rockets | 8805 10 100 0 | 28.99.39 |
42 | Artillery weapons (e.g. guns, howitzers and mortars) self-propelled | 9301 10 000 0 | 25.40.11 |
43 |
Missile launchers: flamethrowers, grenade launchers, | 9301 20 000 0 | 25.40.11 |
44 | Other military weapons except for missile launchers | 9301 90 000 0 | 25.40.11 |
45 |
Bombs, grenades, torpedoes, mines, missiles and similar means | 9306 90 100 0 | 25.40.13 |
46 | Other ammunition and parts thereof | 9306 90 900 0 | 25.40.13 |
Note: Commodity Nomenclature shall be determined by both code and name of product in accordance with codes of the Customs Union Commodity Nomenclature of Foreign Economic Activity and the Commodity Classification of Foreign Economic Activity (CCFEA).
Appendix to the Decree of the Government of the Republic of Kazakhstan No. 133 dated January 19, 2012 |
List of some decisions
of the Government of the Republic of Kazakhstan become invalid
1. Decree of the Government of the Republic of Kazakhstan No. 355 dated April 14, 2005 "On approval of the list of Kazakhstani goods, determined in accordance with the customs legislation of the Republic of Kazakhstan, produced in the territory on which the Free Warehouse customs regime operates and sold to the rest of the customs territory Of the Republic of Kazakhstan, the turnover, the sale of which are exempted from value added tax "(Collected Acts of the President and the Government of the Republic of Kazakhstan, 2005, No. 16, Article 193).
2.Decree of the Government of the Republic of Kazakhstan dated July 29, 2005 No. 791 "On amendments to the Decree of the Government of the Republic of Kazakhstan No. 355 dated April 14, 2005 " (Collected Acts of the President and the Government of the Republic of Kazakhstan, 2005 No. 31, Article 421).
3. Decree of the Government of the Republic of Kazakhstan dated May 25, 2006 No. 453 "On amendments to the Decree of the Government of the Republic of Kazakhstan No. 355 dated April 14, 2005 " (Collected Acts of the President and the Government of the Republic of Kazakhstan, 2006, No. 19, Article 185).
4. Subparagraph 3) of Paragraph 1 of the Decree of the Government of the Republic of Kazakhstan No. 221 dated March 5, 2008 "On Amendments and Additions to Some Decisions of the Government of the Republic of Kazakhstan" (Collected Acts of the President and the Government of the Republic of Kazakhstan, 2008, No. 12-13, Article 120).
5. Decree of the Government of the Republic of Kazakhstan No. 1301 dated December 30, 2008 "On Amendments to the Decree of the Government of the Republic of Kazakhstan No. 355 dated April 14, 2005 " (Collected Acts of the President and the Government of the Republic of Kazakhstan, 2008, No. 47, Article 528).
6. Decree of the Government of the Republic of Kazakhstan No. 637 dated May 6, 2009 "On Amendments to the Decree of the Government of the Republic of Kazakhstan No. 355 dated April 14, 2005 " (Collected Acts of the President and the Government of the Republic of Kazakhstan, 2009, No. 22-23, Art. 198).
7. Decree of the Government of the Republic of Kazakhstan No. 1178 dated November 9, 2010 "On criteria for conformity of goods during their production on the territory of a free warehouse in the customs procedure of a free warehouse and sale from this territory to the rest of the territory of the Republic of Kazakhstan".