ORDER OF THE GOVERNMENT OF THE REPUBLIC OF KAZAKHSTAN

of September 9, 2010 No. 919

About approval of the inventory which temporary import on the territory of the Republic of Kazakhstan is exempted from the tax discharge on value added

According to article 276-15 of the Code of the Republic of Kazakhstan of December 10, 2008 "About taxes and other obligatory payments in the budget" the Government of the Republic of Kazakhstan DECIDES: (Tax code)

1. Approve the enclosed inventory which temporary import on the territory of the Republic of Kazakhstan is exempted from the tax discharge on value added.

2. This resolution becomes effective since July 1, 2010.

Approved by the order of the Government of the Republic of Kazakhstan of September 9, 2010, No. 919

The inventory which temporary import on the territory of the Republic of Kazakhstan is exempted from the tax discharge on value added

The goods included in the Single commodity nomenclature of foreign economic activity of custom union, which are temporarily imported on the territory of the Republic of Kazakhstan from the territory of state members of custom union are exempted from the tax discharge on value added, except for the following goods:

1) spare parts and components (in case they are not intended for temporarily imported vehicles), consumable materials and samples, raw materials, semifinished products, except for temporary import in the advertizing and (or) demonstration purposes in single copies;

2) foodstuff, drinks, including alcoholic and soft drinks, tobacco products, except for temporary import in the advertizing and (or) demonstration purposes in single copies;

3) industrial wastes;

4) precious and non-noble metals, except for products from them;

5) electric, thermal and other types of energy;

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