of December 28, 2007 No. 1317
About the Customs tariff and the Commodity nomenclature of foreign economic activity of the Republic of Kazakhstan
For the purpose of systematization of rates of customs duties and ensuring their compliance to the principles and rules of the World Trade Organization the Government of the Republic of Kazakhstan DECIDES:
1. Approve the enclosed Customs tariff and the Commodity nomenclature of foreign economic activity of the Republic of Kazakhstan.
2. Establish:
1) rates of the import customs duties applied on a temporary basis according to decisions of the Government of the Republic of Kazakhstan according to appendix 1 to the Customs tariff and the Commodity nomenclature of foreign economic activity of the Republic of Kazakhstan;
2) rates of the import customs duties applied on the basis of the name of goods according to appendix 2 to the Customs tariff and the Commodity nomenclature of foreign economic activity of the Republic of Kazakhstan;
3) rates of the export customs duties applied on a temporary basis according to decisions of the Government of the Republic of Kazakhstan according to appendix 3 to the Customs tariff and the Commodity nomenclature of foreign economic activity of the Republic of Kazakhstan;
3. Approve enclosed:
1) the list of the developing states using national preferential system of the Republic of Kazakhstan;
2) the list of the least developed states using national preferential system of the Republic of Kazakhstan;
3) the inventory to which the prefential treatment extends, occurring and the developing and least developed states imported on the territory of the Republic of Kazakhstan from.
4. Establish:
1) that concerning goods to which the prefential treatment extends, occurring and the developing states users imported on the territory of the Republic of Kazakhstan from the national preferential system of the Republic of Kazakhstan, applies rates of customs duties in the amount of 75 percent from specified in the Customs tariff and the Commodity nomenclature of foreign economic activity of the Republic of Kazakhstan and appendices to the Customs tariff and the Commodity nomenclature of the external economic Republic of Kazakhstan;
2) that goods to which the prefential treatment extends, occurring and imported on the territory of the Republic of Kazakhstan from the least developed states users by national preferential system of the Republic of Kazakhstan, are exempted from taxation by customs duties.
5. Determine that change and approval of customs duties are made depending on performance indicators of foreign trade, world market conjuncture and according to the international agreements ratified by the Republic of Kazakhstan.
Requests for review of rates of customs duties go to the Ministry of the industry and trade of the Republic of Kazakhstan of the established forms according to appendices 1 and 2 to this resolution.
6. To customs authorities of the Republic of Kazakhstan in cases, the stipulated in Item 2 presents of the resolution to perform customs clearance and collection of customs duties during the importing and commodity exportation at the rates of customs duties according to appendices to the Customs tariff and the Commodity nomenclature of foreign economic activity of the Republic of Kazakhstan.
7. To the Ministry of Foreign Affairs of the Republic of Kazakhstan in two weeks to notify the Secretariat of Integration Committee of Eurasian economic community on the measures of regulation of foreign trade activity taken by the Government of the Republic of Kazakhstan.
8. Recognize invalid some decisions of the Government of the Republic of Kazakhstan according to appendix 3 to this resolution.
9. This resolution becomes effective after thirty calendar days from the date of the first official publication.
Prime Minister
Republic of Kazakhstan K. Masimov
CUSTOMS TARIFF OF THE REPUBLIC OF KAZAKHSTAN (GROUP 01-24)
CUSTOMS TARIFF OF THE REPUBLIC OF KAZAKHSTAN (GROUP 25-43)
CUSTOMS TARIFF OF THE REPUBLIC OF KAZAKHSTAN (GROUP 44-63)
CUSTOMS TARIFF OF THE REPUBLIC OF KAZAKHSTAN (GROUP 64-83)
CUSTOMS TARIFF OF THE REPUBLIC OF KAZAKHSTAN (GROUP 84-97)
Approved by the order of the Government of the Republic of Kazakhstan of December 28, 2007 No. 1317
Basic rules of interpretation of the Commodity nomenclature of foreign economic activity of the Republic of Kazakhstan
Classification of goods in the Commodity nomenclature of foreign economic activity of the Republic of Kazakhstan (further - the Commodity Nomenclature of Foreign Economic Activity of RK) is performed by the following rules:
1. Names of Sections, groups and subgroups are provided only for usability of the Commodity Nomenclature of Foreign Economic Activity of RK; for the legal purposes classification of goods in the Commodity Nomenclature of Foreign Economic Activity of RK is performed proceeding from texts of goods items and the corresponding notes to Sections or groups and if such texts do not provide other, according to following provisions:
2. a) any reference in the name of goods item to any goods shall be considered and as the reference to such goods in incomplete or incomplete type provided that, being provided, in incomplete or incomplete type, these goods have the main property of complete or complete goods, and also shall be considered as the reference to the complete or complete goods (or classified in the considered goods item as complete or complete owing to this Rule) presented in not collected or sorted form;
b) any reference in the name of goods item to any material or substance shall be considered and as the reference to mixes or compounds of this material or substance with other materials or substances. Any reference to goods from certain material or substance shall be considered and as the reference to the goods fully or partially consisting of this material or substance. Classification of the goods consisting more than of one material or substance is performed according to Rule 3 provisions.
3. If owing to the Rule 2 (b) or for any other reasons is available, prima facie, possibility of reference of goods to two or more goods items, classification of such goods is performed as follows:
a) preference is given to that goods item which contains the most specific description of goods, in comparison with goods items with more general description. However when each of two or more goods items is related only to part of the materials or substances which are part of mix or multicomponent product or only to part of the goods provided in set for retail sale, these goods items shall be considered equivalent in relation to these goods even if one of them gives more complete or exact description of goods;
b) mixes, the multicomponent products consisting of different materials or made of different components and the goods provided in sets for retail sale which classification cannot be performed according to provisions of the Rule 3 (a) shall be classified by that material or component which give to these goods the main property provided that this criterion is applicable;
c) goods which classification cannot be performed according to provisions of the Rule 3 (a) or 3 (b) shall be classified in goods item, the last in ascending order of codes among goods items, equally acceptable for consideration in case of classification of these goods.
4. Goods which classification cannot be performed according to provisions of the above rules are classified in the goods item corresponding to the goods (close) to the most similar to the considered goods.
5. In addition to above-mentioned provisions the following rules shall be applied to named below goods:
a) covers and cases for cameras, musical instruments, guns, drawing accessories, necklaces, and also the similar container having the special form or adapted for placement of the corresponding product or set of products suitable for long-term use and provided together with products for which it is intended shall be classified together with the products packed into them if such type the container usually goes on sale together with these products. However this Rule is not applied to container which, forming whole with packed item, gives the last the main property;
b) according to provisions of the above-stated Rule 5 (a), the packaging materials and container delivered together with the goods which are in them shall be classified jointly if they such type which is usually used for packaging of these goods. However this provision is not obligatory if such packaging materials or container with all evidence are suitable for reuse.
6. For the legal purposes classification of goods in subline items of goods item shall be performed according to the names of subline items and notes concerning subline items, and also, mutatis mutandis, provisions of above-mentioned rules provided that only subline items at one level are comparable. For the purposes of this rule the corresponding notes can be also applied to Sections and groups if in context other is not stipulated.
Units of measure
+--------------------------------------------------------------------+ ¦Наименование единицы измерения ¦ Условное ¦ Коды единиц ¦ ¦ ¦ обозначение ¦ измерения ¦ +--------------------------------------------------------------------¦ ¦ Основная единица ¦ +--------------------------------------------------------------------¦ ¦Килограмм ¦Кг ¦ 166 ¦ +--------------------------------------------------------------------¦ ¦ Дополнительные единицы измерения ¦ +--------------------------------------------------------------------¦ ¦Грамм ¦Г ¦ 163 ¦ ¦Грамм делящихся изотопов ¦г Д/И ¦ 306 ¦ ¦Грузоподъемность в тоннах ¦т грп ¦ 185 ¦ ¦Квадратный метр ¦м2 ¦ 055 ¦ ¦Килограмм азота ¦кг N ¦ 861 ¦ ¦Килограмм гидроксида калия ¦кг КОН ¦ 859 ¦ ¦Килограмм гидроксида натрия ¦кг NaOH ¦ 863 ¦ ¦Килограмм оксида калия ¦кг К2О ¦ 852 ¦ ¦Килограмм пероксида водорода ¦кг Н2О2 ¦ 841 ¦ ¦Килограмм пятиокиси фосфора ¦кг P2O5 ¦ 865 ¦ ¦Килограмм сухого на 90 % вещества¦кг 90% с/в ¦ 845 ¦ ¦Килограмм урана ¦кг U ¦ 867 ¦ ¦Кубический метр ¦м3 ¦ ИЗ ¦ ¦Кюри ¦КИ ¦ 305 ¦ ¦Литр ¦Л ¦ 112 ¦ ¦Литр чистого (100%) спирта ¦л 100% спирта¦ 831 ¦ ¦Метр ¦М ¦ 006 ¦ ¦Метрический карат ¦ ¦ ¦ ¦(1 карат = 2 х 10-4 кг) ¦Кар ¦ 162 ¦ ¦Пара ¦Пар ¦ 715 ¦ ¦Сто штук ¦100 шт ¦ 797 ¦ ¦Тысяча штук ¦1 000 шт ¦ 798 ¦ ¦Штука ¦Шт ¦ 796 ¦ ¦1 000 киловатт-час ¦1 000 кВт-ч ¦ 246 ¦ ¦1 000 кубических метров ¦1 000 м3 ¦ 114 ¦ ¦1 000 литров ¦1 000 л ¦ 130 ¦ +--------------------------------------------------------------------+
Features of application of the specific and combined types of rates of customs duties
In case of calculation of the amounts of the customs duties collected at the specific rates established in euro for kilogram of mass of goods, or the combined rates from specific component in euro for kilogram of mass of goods as calculation base the mass of goods taking into account its primary package which is inseparable from goods before its consumption and in which the goods are represented for retail sale is used.
Rates of customs duties on the goods which are exported from the territory of the Republic of Kazakhstan
+--------------------------------------------------------------------+ ¦ Код ТН ВЭД ¦ Наименование позиции ¦Доп.¦Ставка пошлины (в¦ ¦ ¦ ¦ед. ¦процентах от та-¦ ¦ ¦ ¦изм.¦моженной стоимос-¦ ¦ ¦ ¦ ¦ти либо в евро) ¦ +-------------+-------------------------------+----+-----------------¦ ¦4101 ¦Необработанные шкуры крупного¦ ¦ ¦ ¦ ¦рогатого скота (включая буйво-¦ ¦ ¦ ¦ ¦лов) или животных семейства ло-¦ ¦ ¦ ¦ ¦шадиных (парные или соленые,¦ ¦ ¦ ¦ ¦сушеные, золеные, пикелеванные¦ ¦ ¦ ¦ ¦или консервированные другим¦ ¦ ¦ ¦ ¦способом, но не дубленые, не¦ ¦ ¦ ¦ ¦выделанные под пергамент или не¦ ¦ ¦ ¦ ¦подвергнутые дальнейшей обра-¦ ¦ ¦ ¦ ¦ботке), с волосяным покровом¦ ¦ ¦ ¦ ¦или без волосяного покрова,¦ ¦ ¦ ¦ ¦двоеные или недвоеные: ¦ ¦ ¦ ¦4101 20 ¦- целые шкуры, каждая массой не¦ ¦ ¦ ¦ ¦более 8 кг в сухом состоянии,¦ ¦ ¦ ¦ ¦10 кг в сухосоленом или 16 кг в¦ ¦ ¦ ¦ ¦парном, мокросоленом или ином¦ ¦ ¦ ¦ ¦консервированном виде: ¦ ¦ ¦ ¦4101 20 100 0¦- - парные ¦ шт ¦20, но не менее¦ ¦ ¦ ¦ ¦200 евро за 1000¦ ¦ ¦ ¦ ¦кг ¦ ¦4101 20 300 0¦- - мокросоленые ¦ шт ¦20, но не менее¦ ¦ ¦ ¦ ¦200 евро за 1000¦ ¦ ¦ ¦ ¦кг ¦ ¦4101 20 500 0¦- - сушеные или сухосоленые ¦ шт ¦20, но не менее¦ ¦ ¦ ¦ ¦200 евро за 1000¦ ¦ ¦ ¦ ¦кг ¦ ¦4101 20 900 0¦- - прочие ¦ шт ¦20, но не менее¦ ¦ ¦ ¦ ¦200 евро за 1000¦ ¦ ¦ ¦ ¦кг ¦ ¦4101 50 ¦- целые шкуры массой более 16¦ ¦ ¦ ¦ ¦кг: ¦ ¦ ¦ ¦4101 50 100 0¦- - парные ¦ шт ¦20, но не менее¦ ¦ ¦ ¦ ¦200 евро за 1000¦ ¦ ¦ ¦ ¦кг ¦ ¦4101 50 300 0¦- - мокросоленые ¦ шт ¦20, но не менее¦ ¦ ¦ ¦ ¦200 евро за 1000¦ ¦ ¦ ¦ ¦кг ¦ ¦4101 50 500 0¦- - сушеные или сухосоленые ¦ шт ¦20, но не менее¦ ¦ ¦ ¦ ¦200 евро за 1000¦ ¦ ¦ ¦ ¦кг ¦ ¦4101 50 900 0¦- - прочие ¦ шт ¦20, но не менее¦ ¦ ¦ ¦ ¦200 евро за 1000¦ ¦ ¦ ¦ ¦кг ¦ ¦4101 90 000 0¦- прочие, включая чепраки, по-¦ ¦20, но не менее¦ ¦ ¦лучепраки и полы ¦ - ¦200 евро за 1000¦ ¦ ¦ ¦ ¦кг ¦ ¦4102 ¦Необработанные шкуры овец или¦ ¦ ¦ ¦ ¦шкурки ягнят (парные или соле-¦ ¦ ¦ ¦ ¦ные, сушеные, золеные, пикеле-¦ ¦ ¦ ¦ ¦ванные или консервированные¦ ¦ ¦ ¦ ¦другим способом, но не дубле-¦ ¦ ¦ ¦ ¦ные, не выделанные под перга-¦ ¦ ¦ ¦ ¦мент или не подвергнутые даль-¦ ¦ ¦ ¦ ¦нейшей обработке), с шерстным¦ ¦ ¦ ¦ ¦покровом или без шерстного пок-¦ ¦ ¦ ¦ ¦рова, двоеные или недвоеные,¦ ¦ ¦ ¦ ¦кроме исключенных примечанием¦ ¦ ¦ ¦ ¦1в к данной группе: ¦ ¦ ¦ ¦4102 10 ¦- с шерстным покровом: ¦ ¦ ¦ ¦4102 10 100 0¦- - ягнят ¦ шт ¦20, но не менее¦ ¦ ¦ ¦ ¦200 евро за 1000¦ ¦ ¦ ¦ ¦кг ¦ ¦4102 10 900 0¦- - прочие ¦ шт ¦20, но не менее¦ ¦ ¦ ¦ ¦200 евро за 1000¦ ¦ ¦ ¦ ¦кг ¦ ¦ ¦- без шерстного покрова: ¦ ¦ ¦ ¦4102 21 000 0¦- - пикелеванные ¦ шт ¦20, но не менее¦ ¦ ¦ ¦ ¦200 евро за 1000¦ ¦ ¦ ¦ ¦кг ¦ ¦4102 29 000 0¦- - прочие ¦ шт ¦20, но не менее¦ ¦ ¦ ¦ ¦200 евро за 1000¦ ¦ ¦ ¦ ¦кг ¦ ¦4103 ¦Прочие необработанные шкуры¦ ¦ ¦ ¦ ¦(парные или соленые, сушеные,¦ ¦ ¦ ¦ ¦золеные, пикелеванные или кон-¦ ¦ ¦ ¦ ¦сервированные другим способом,¦ ¦ ¦ ¦ ¦но не дубленые, не выделанные¦ ¦ ¦ ¦ ¦под пергамент или не подвергну-¦ ¦ ¦ ¦ ¦тые дальнейшей обработке), с¦ ¦ ¦ ¦ ¦волосяным покровом или без во-¦ ¦ ¦ ¦ ¦лосяного покрова, двоеные или¦ ¦ ¦ ¦ ¦недвоеные, кроме исключенных¦ ¦ ¦ ¦ ¦примечанием 1б или 1в к данной¦ ¦ ¦ ¦ ¦группе: ¦ ¦ ¦ ¦4103 20 000 0¦- рептилий ¦ - ¦20, но не менее¦ ¦ ¦ ¦ ¦200 евро за 1000¦ ¦ ¦ ¦ ¦кг ¦ ¦4103 30 000 0¦- свиней ¦ шт ¦20, но не менее¦ ¦ ¦ ¦ ¦200 евро за 1000¦ ¦ ¦ ¦ ¦кг ¦ ¦4103 90 ¦- прочие: ¦ ¦ ¦ ¦4103 90 100 0¦- - коз или козлят ¦ шт ¦20, но не менее¦ ¦ ¦ ¦ ¦200 евро за 1000¦ ¦ ¦ ¦ ¦кг ¦
¦4103 90 900 0¦- - прочие ¦ - ¦20, но не менее¦ ¦ ¦ ¦ ¦200 евро за 1000¦ ¦ ¦ ¦ ¦кг ¦ ¦5101 ¦Шерсть, не подвергнутая кардо-¦ ¦ ¦ ¦ ¦или гребнечесанию: ¦ ¦ ¦ ¦ ¦- немытая, включая шерсть, мы-¦ ¦ ¦ ¦ ¦тую в руне: ¦ ¦ ¦ ¦5101 11 000 0¦- - шерсть стриженая ¦ - ¦10, но не менее¦ ¦ ¦ ¦ ¦50 евро за 1000¦ ¦ ¦ ¦ ¦кг ¦ ¦5101 19 000 0¦- - прочая ¦ - ¦10, но не менее¦ ¦ ¦ ¦ ¦50 евро за 1000¦ ¦ ¦ ¦ ¦кг ¦ ¦ ¦- мытая, некарбонизованная: ¦ ¦ ¦ ¦5101 21 000 0¦- - шерсть стриженая ¦ - ¦10, но не менее¦ ¦ ¦ ¦ ¦50 евро за 1000¦ ¦ ¦
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The document ceased to be valid according to the order of the Government RK of June 7, 2010 No. 520