ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of February 1, 2018 No. 104

About approval of criteria of reference of goods, including excisable, to the goods imported by physical persons from the territory of state members of the Eurasian Economic Union for the purpose of business activity

According to the subitem 2) of Article 438 and Item 2 of article 461 of the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code) I ORDER:

1. Approve the following criteria of reference of goods, including excisable, to the goods imported by physical persons from the territory of state members of the Eurasian Economic Union (further – EEU) for the purpose of business activity:

1) commodity importation from the territory of state members of EEU on the territory of the Republic of Kazakhstan which cost exceeds for calendar year the 12-fold minimum size of the salary established by the law of the Republic of Kazakhstan on the republican budget and operating for January 1 of the corresponding financial year if other is not provided by the subitem 2) of this Item;

2) commodity importation during 1 (one) to physical person from the territory of state members of EEU in the following quantity:

products from fur, including headdresses – more than 1 (one) subject of one name per capita;

the mobile phone – more than 2 (two) units per capita;

the tablet – more than 2 (two) units per capita;

the desktop, portable (portable) computer and belongings to it – more than 2 (two) units per capita;

jewelry – more than 5 (five) objects per capita;

the bicycle – more than 1 (one) unit per capita;

baby carriage – more than 2 (two) units per capita;

vehicles, including in not collected type – more than 1 (one) unit.

Criteria are not applied to the goods which were in the use and necessary along the line and (or) the destination and under condition:

uses along the line and (or) the destination, including taking into account seasonality, purpose of visit, mode of transport;

availability of signs of depreciation, including scratches, dents, other mechanical damages, washing;

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