The agreement between the Government of the Kyrgyz Republic and the Government of the Republic of Kazakhstan on the principles of collection of the excise tax during the exporting and commodity import

of June 11, 1997

The government of the Kyrgyz Republic and the Government of the Republic of Kazakhstan, the hereinafter referred to as Contracting Parties, aiming at development of trade and economic cooperation between the Kyrgyz Republic and the Republic of Kazakhstan on the basis of equality and mutual advantage, being guided by the commonly accepted regulations and rules of international trade, agreed as follows:

Article 1. The principle of collection when exporting

1. One Contracting Party will not assess with the excise tax the goods exported to other Contracting Party.

2. It is excluded by the Protocol of November 2, 2000

Article 2. The principle of collection when importing

1. The goods imported on the territory of one Contracting Party exported from the territory of other Contracting Party are assessed with the excise tax in the country of the importer according to its legislation.

Collection of the excise tax is performed by customs authorities in case of commodity import on customs area of the Agreeing import Party.

2. The excise tax on imported goods is levied according to the legislation of Contracting Parties.

Article 2-1. Control of movement of goods and payment of the excise tax

For the purpose of application of provisions of this agreement and ensuring completeness of collection of the excise tax in case of commodity import, and also in order to avoid pseudo-export, competent authorities of Contracting Parties will be developed and will enact the mechanism of control of movement of goods through customs borders of the states of Contracting Parties and payment of the excise tax.

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info