On approval of the List of raw materials and (or) materials, the import of which is exempt from value added tax under an investment contract

New Unofficial translation

Order of the Minister of Investments and Development of the Republic of Kazakhstan dated February 27, 2018 № 140. Registered with the Ministry of Justice of the Republic of Kazakhstan on April 10, 2018 № 16736.

      Unofficial translation

      In accordance with subparagraph 14) of paragraph 1 of Article 399 and subparagraph 3) of paragraph 2 of Article 451 of the Code of the Republic of Kazakhstan dated December 25, 2017 "On taxes and other mandatory payments to the budget" (Tax Code), I HEREBY ORDER:

      1. To approve the attached List of raw materials and (or) materials, the import of which is exempt from value added tax under an investment contract.

      2. To recognize as invalid the order of the Minister for Investments and Development of the Republic of Kazakhstan dated April 28, 2016 No. 408 "On approval of the List of raw materials and (or) materials, the import of which is exempt from value added tax under an investment contract" (registered in the Register of state registration of regulatory legal acts No. 13813, published on July 1, 2016 in the information and legal system "Adilet").

      3. The Committee for Industrial Development and Industrial Safety of the Ministry for Investments and Development of the Republic of Kazakhstan, in accordance with the procedure established by law, shall ensure:

      1) state registration of this order with the Ministry of Justice of the Republic of Kazakhstan;

      2) within ten calendar days from the date of state registration of this order, sending a copy of it on paper and in electronic form in the Kazakh and Russian languages to the Republican state enterprise on the right of economic management "Republican Center for Legal Information" for official publication and inclusion in the Reference control bank of regulatory legal acts of the Republic of Kazakhstan;

      3) within ten calendar days after the state registration of this order, sending a copy thereof for official publication in periodicals;

      4) placement of this order on the Internet resource of the Ministry for Investments and Development of the Republic of Kazakhstan;

      5) within ten working days after the state registration of this order with the Ministry of Justice of the Republic of Kazakhstan, submitting to the Legal department of the Ministry for Investments and Development of the Republic of Kazakhstan the information on implementation of measures in accordance with subparagraphs 1), 2), 3) and 4) of this paragraph.

      4. Control over the implementation of this order shall be assigned to the supervising Vice-Minister for investments and development of the Republic of Kazakhstan.

      5. This order shall come into effect upon expiry of ten calendar days after the date of its first official publication.

      Minister for Investments and Development

      of the Republic of Kazakhstan Zh. Kasymbek

      "AGREED"

      Minister of Finance of the Republic of Kazakhstan

      ___________________B. Sultanov

      February 28, 2018

      "AGREED"

      Minister of National Economy

      of the Republic of Kazakhstan

      ___________________T. Suleimenov

      March 13, 2018

  Approved
  by the order
  of the Minister for Investments and
  Development of the Republic of Kazakhstan dated February 27, 2018 No. 140

List of raw materials and (or) materials, the import of which is exempt from value added tax under an investment contract

Name

Codes of CN FEA EAEU*

1

Linseed oil and its other fractions for technical or industrial use, except for the manufacture of products used for human consumption

1515191000

2

Chlorite

2530100000

3

Kieserite, epsomite (natural magnesium sulfates)

2530200000

4

Shale bitumens

2714100000

5

Noble (inert) gases (except argon)

280429

6

Inorganic acids, except hydrofluoric acid (fluoric)

281119

7

Boron oxides; boric acids

281000

8

Artificial corundum

281810

9

Iodides and iodoxides

2827600000

10

Bromides

2827510000

11

Bromoxides

2827590000

12

Fluorides; fluorosilicates, fluoroaluminates and other complex fluorine salts

2826

13

Epoxides, epoxy alcohols, epoxy phenols, other epoxy ethers and their halogenated, sulphonated, nitrated or nitrosated derivatives

2910

14

Amino compounds containing an oxygen-containing functional group, except lysine and glutamic acid

2922

15

Triethanolamine and its salts

2922150000

16

Artificial graphite; (colloidal or semi-colloidal graphite; graphite-based products)

3801100000

17

Ready-to-use culture media for growing microorganisms

3821000000

18

Other amino-aldehyde resins in other primary forms

3909390000

19

New pneumatic rubber tires for vehicles and machinery used in construction, mining or industry

4011800000

20

New pneumatic rubber tires for agricultural or forestry vehicles and machinery

4011700000

21

Sack kraft paper, creped or corrugated, embossed or not embossed, perforated or not, in rolls or sheets

480840001

22

Other uncoated cardboard, with a weight of 1 square meter not exceeding 150 grams

4805910000

23

Paper and cardboard-base for roofing cardboard

4805500000

24

Creped, corrugated or embossed kraft paper (except sack paper)

4808400009

25

Paper and cardboard coated, impregnated or laminated with polymeric materials (except adhesives), bleached, with a weight of 1 square meter exceeding 150 grams in rolls or sheets

481151000

26

Cotton yarn from uncombed fibres, not put up for retail sale

5205

27

Cotton fabrics with a surface density exceeding 200 grams per square metre, from yarns of different colours (except denim fabric), for technical and industrial use

5209490000

28

Jute and other textile fibers, other than flax, common hemp and ramie, processed but not spun

5303900000

29

Yarn from jute or other textile bast fibers, yarn from other textile vegetable fibers and paper yarn, multi-twisted (twisted) or single-twisted

5307200000

30

High-tenacity filament threads of polyesters, not put up for retail sale

5402200009

31

Bundle of synthetic fibers made of aramids

5501100001

32

Synthetic fibers, not carded, combed or otherwise prepared for spinning, others

5503900000

33

Yarn of artificial fibers (other than sewing thread, not put up for retail sale

5510

34

Friction materials for brakes, clutches and similar articles in unmounted condition

6813

35

Tapes, rovings, yarns and chopped strands of glass fiber

701919

36

Glass fiber products made of non-textile fibers, in bulk or in flake form

701939000

37

Fabrics (including narrow fabrics) made of fiberglass

7019590000

38

Gaskets and windings for insulation of fiberglass pipes

7019900002

39

Unalloyed cast iron with low phosphorus content, with Mn (manganese) content less than 0.1

7201109000

40

Ferrovanadium

7202920000

41

Ferroniobium

7202930000

42

Aluzinc rolled products of less than 600 mm width

721250

43

Aluzinc rolled products of more than 600 mm

721061000

44

Hot rolled flat products of non-alloy steel without further processing of less than 600 mm width

7211190000

45

Cold finished rolled products and strip products of non-alloy steel containing more than 0.6% carbon by weight

721123

46

Finished rolled strip products of non-alloy steel containing less than 0.25% carbon by weight

7210

47

Tinned non-alloy steel wire containing at least 0.6% carbon by weight

7217309000

48

Cold-rolled flat products of corrosion-resistant steel without further processing, at least 600 mm width

7219

49

Cold-rolled flat products of less than 600 mm width, uncoated, made of stainless steel

7220908009

50

Hot-rolled rods in freely wound coils made of stainless steel

722100

51

Flat rolled products of silicon electric steel of a width of at least 600 millimetres

722519

52

Flat rolled products of other hot-rolled alloy steel without further processing of a width of at least 600 millimetres

722550

53

Flat rolled products of silicon electric steel of a width of less than 600 millimetres

722619

54

Other rods of other alloy steel, stamped, hot-rolled, hot-drawn, hot-pressed, but without further processing (including twisted after rolling), not included in other groups

722810

55

Hollow rods for drilling operations

7228800000

56

Welded sections and sheet pile structures made of steel

7301100000

57

Angular sections (channels, I-beams and wide-flange I-beams with a height of at least 80 millimeters, hot-rolled)

7216690000

58

Cold-drawn or cold-rolled round pipes made of carbon steel

730451

59

Cold-drawn or cold-rolled pipes, rolled in a cold state, of round section, made of alloy steel

730451

60

Seamless thin-walled corrosion-resistant pipes

7304

61

Welded gas pipeline pipes with an outside diameter exceeding 406.4 millimetres, steel

7305

62

Welded casing and bore pipes for drilling oil and gas wells with an outside diameter not exceeding 406.4 millimetres, steel

7304240005

63

Other pipes and tubes with open seams or riveted or similarly connected, with an outside diameter not exceeding 406.4 millimetres, steel

7306

64

Cast pipe fittings

730711

65

Pipe fittings made of malleable cast iron

730719

66

Railings for balconies, loggias, flights and landings of stairs made of aluminum

761090

67

Chains with welded links, except for flat-link chains with spacers, made of ferrous metals

7315

68

Screws made of stainless steel with a slot and cross slot

7318155100

69

Screws made of stainless steel with a hexagonal head

7318156100

70

Rivets made of ferrous metals, including partially hollow ones, except for tubular or bifurcated rivets for general purposes

731823000

71

Spiral springs of steel, including torsion springs and coil springs, of steel, cold worked, except spiral springs working in compression and tension

732020

72

Bent springs of steel wire

7320909008

73

Copper products, not included in other groups

7419

74

Cemented copper, except powders

7401000000

75

Rods, bars and profiles of copper alloys based on copper and nickel and zinc (nickel silver)

7407211000

76

Rods, bars and profiles made of copper alloys based on copper and nickel (cupronickel)

7407290000

77

Wire made of refined copper with a maximum cross-sectional size of no more than 0.5 millimetres, except for cable or cord reinforced with wire, multi-core wire and cable

7408199000

78

Foil with a base made of copper alloys with a thickness of no more than 0.15 millimetres, excluding the base

7410220000

79

Pipes and tubes made of alloys based on copper and nickel (cupronickel) or alloys based on copper, nickel and zinc (nickel silver)

7411220000

80

Copper products not included in other groups

7419999000

81

Copper fittings for pipes and tubes (couplings, elbows, flanges, nipples)

7412

82

Untreated nickel

7502

83

Nickel powders and flakes, except nickel oxide agglomerates

7504000009

84

Nickel and nickel alloy rods and profiles

7505120009

85

Nickel alloy wire

7505220000

86

Plates, sheets, strips, tape and foil made of nickel alloys, except expanded metal sheets

7506200009

87

Pipes and tubes made of unalloyed nickel

750711000

88

Plates, sheets, strips and tape more than 0.2 mm thick made of unalloyed aluminum, painted, varnished or covered with plastic

7606111000

89

Plates, sheets, strips and tape more than 0.2 mm thick made of unalloyed aluminum

760611

90

Plates, sheets, strips and tape more than 0.2 mm thick made of aluminum alloys

760612

91

Aluminum foil of a thickness of not more than 0.2 mm (excluding the base) without further processing

7607

92

Aluminum foil of a thickness of not more than 0.2 mm (excluding base)

7607

93

Fittings for aluminum pipes and tubes (couplings, elbows, flanges)

7609000000

94

Other unprocessed lead

7801999000

95

Lead powders and flakes, except for powders and flakes intended for use as dyes and paints, insulated electric wire

7804200000

96

Lead plates, sheets, strips, tape and foil

7804190000

97

Zinc alloys
 

7901200000

98

Zinc powders and flakes

7903900000

99

Zinc plates, sheets, strips, tape and foil

7905000000

100

Tin rods, bars, profiles and wire

8003000000

101

Parts of padlocks and other locks, of non-precious metals

8301600009

102

Hooks, rings, eyelets

8308100000

103

Signboards with indicators, names, addresses and similar signs, numbers, letters and other symbols made of non-precious metals, except for products of commodity item 9405

8310000000

104

Internal combustion piston engines with compression ignition for marine propulsion of a power not exceeding 100 kilowatts

8408103900

105

Injection systems for automotive diesel internal combustion engines

8409

106

Parts of turbojet and turboprop engines

8411910008

107

Linear-acting hydraulic power engines and installations (cylinders)

841221

108

Rotary hydraulic motors

841229200

109

Other rotary volumetric pumps; hydraulic power pumps

841360

110

Compressors for refrigeration equipment with a capacity of not more than 0.4 kilowatts

8414302009

111

Centrifugal positive displacement multi-shaft compressors

841480

112

Special purpose mechanical machines and devices for metal processing

8479810000

113

Flue valves made of cast iron

8481

114

Electric motors and DC generators with a capacity of more than 375 kilowatts

8501200009

115

Other transformers, not included in other groups, with a capacity of not more than 1 kilovolt-ampere

8504312909

116

Other electric accumulators

8507108009

117

Other electric lamps and lighting devices

8539100009

118

Windscreen wipers, de-icers and anti-foggers for motorcycles or motor vehicles

851240000

119

Sound signaling devices for motorcycles or motor vehicles (except bicycles)

851230100

120

Carbon, composite or film fixed resistors

8533100000

121

Variable resistors, not included in other groups (including rheostats and potentiometers)

853340

122

Wire-wound variable resistors

853339

123

Automatic switches for voltages over 72.5 kilovolts

8535290000

124

Fusible fuses for voltages exceeding 1000 Volts

8535100000

125

Other automatic switches for voltages not exceeding 1000 volts

853620

126

Switches, others

853650

127

Other lampholders, plugs, sockets

853669

128

Other incandescent lamps, for voltage not exceeding 100 volts

8539299800

129

Carbon electrodes (except electrodes for electric furnaces)

8545909000

130

Ceramic electrical insulators

8546200000

131

Running wheels and their other parts and accessories

8708709909

132

Other brake linings

8708309909

133

Prisms, mirrors and other optical elements of any material

900190000

134

Instruments and apparatus for measuring electrical quantities without a recording device

903033

135

Other instruments, devices and machines; electronic

9031803200

136

Car seats

940120000

      * Notes: Explanation of abbreviations:

      CN FEA EAEU - Commodity nomenclature of foreign economic activity of the Eurasian Economic Union.

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