LETTER OF THE TAX COMMITTEE OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of April 6, 1998 No. 12-7-3-1/1238

Due to the arising questions the Tax Committee of the Ministry of Finance of the Republic of Kazakhstan explains the following.

According to the Agreement between the governments of the states of members of the CIS on the agreed principles of tax policy signed 13.03.92 the mutual deliveries of excise goods performed by the member countries of the CIS are made at the prices including excise, the income from which is enlisted in budgets of the states which established them.

Considering the above, import of excise goods from the countries of participants of the CIS, and also their further realization in the territory of the Republic of Kazakhstan are not assessed with excise. At the same time confirmation availability about payment of excise in the territory of the country of the exporter is necessary.

At the same time we report that according to the order of the Government of the Republic of Kazakhstan of 30.05.97 No. 907 "About rates of excises to the imported excise goods and regulations of transportation by physical persons through customs border of the Republic of Kazakhstan of excise goods which are not subject to taxation by excises" this procedure for taxation by excise does not extend to alcoholic products (including beer) and the tobacco products imported from the member countries of the CIS.

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