Article 463. Excise duty rates
1. Excise duty rates are set in absolute terms per unit of measurement in physical terms.
1-1. The amount of excise tax on excisable goods for which combined tax rates are established (consisting of a fixed (specific) and ad valorem (as a percentage) tax rate) shall be calculated as the amount obtained by adding the amounts of excise calculated as the product of a fixed (specific) tax rate and the volume of sold (transferred, imported) excisable goods in physical terms, and as a percentage of the maximum retail price of such goods corresponding to the ad valorem (as a percentage) tax rate.
2. The rates of excise duties on alcohol products shall be approved in accordance with paragraph 1 of this article or depending on the volume of anhydrous (one hundred percent) alcohol in it.
3. For all types of alcohol and wine with bulk, excise rates are differentiated depending on the purposes of further use of alcohol and wines with bulk.
4. The amount of an excise duty is calculated using the following rates:
Note!
Lines 14, 15, 16, 18, 21 and 22 of the table of subparagraph 1) shall be suspended until 01.01.2024 in accordance with the Law of the Republic of Kazakhstan dated 25.12.2017 No. 121-VI.
Note!
In the table of subparagraph 1) amendments are provided for by the Law of the Republic of Kazakhstan dated 10.12.2020 No. 382-VI (shall be enforced from 01.01.2021).
Note!
Lines 14, 15, 16, 18, 21 and 22 of the table of subparagraph 1) are provided for with amendments by the Law of the Republic of Kazakhstan dated 11.07.2022 No. 135-VII (shall be enforced from 01.01.2023).
Note!
In the table of subparagraph 1) amendments are provided for by the Law of the Republic of Kazakhstan dated 21.12.2022 No. 165-VII (shall be enforced from 01.01.2024).
1) with regard to excisable goods specified in subparagraphs 1) - 4), 6), 7) and 8) of part one of Article 462 of this Code:
Item №
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Code of Commodity Nomenclature forForeign Economic Activity of the Eurasian Economic Union
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Types of excisable goods
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Excise duty rates (in tenge per unit of measurement)
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1
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2
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3
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4
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1.
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of 2207
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Undenatured ethyl alcohol with 80 or more volume percent of alcohol (except for undenatured ethyl alcohol realizable or used for production of alcohol products, medicinal and pharmaceutical products, supplied to state medical establishments within established quotas), ethyl alcohol and other denatured alcohols of any volume (except for denatured fuel ethyl alcohol (ethanol) (not colorless, dyed) for domestic consumption)
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600 tenge/liter
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2.
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of 2207
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Denatured fuel ethyl alcohol (ethanol) (not colorless, dyed for domestic consumption)
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1,0 tenge/liter
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3.
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From 2208
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Non-denatured ethyl alcohol, alcoholic tinctures and other alcoholic beverages with an alcohol concentration of less than 80% by volume (except for non-denatured ethyl alcohol sold or used for the production of alcoholic products, medical and pharmaceutical preparations, sold to state medical institutions within the established quotas)
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2550 tenge/liter 100% alcohol
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4.
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of 2207
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Undenatured ethyl alcohol with 80 or more volume percent of alcohol, realizable or used for production of alcohol products
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0 tenge/liter
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5.
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of 2208
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Undenatured ethyl alcohol, alcohol tinctures and other alcoholic beverages with less than 80 volume percent of alcohol, realizable or used for production of alcohol products
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75 tenge/liter 100% alcohol
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6.
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of 3003, 3004
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Alcohol-containing medicinal products registered as medicinal products in accordance with the legislation of the Republic of Kazakhstan
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500 tenge/liter
100% alcohol
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7.
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from 2205, 2206 00 and 2208
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Alcohol products (except for cognac, brandy, wine, wines with bulk, brewing products)
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2550 tenge/litre 100 % of alcohol
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8.
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2208
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Cognac, brandy
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250 tenge/liter 100% alcohol
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9.
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from 2204
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Wine
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35 tenge/litre
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10.
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from 2204
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Wine with bulk (except for the ethyl alcohol and alcoholic products sold or used for the production)
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170 tenge/litre
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11.
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from 2204
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Wine with bulk sold or used for the production of ethyl alcohol and alcohol products
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0 tenge/litre
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12.
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2203 00
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Brewery products
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79 tenge/litre
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13.
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2202 90 100 1
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Brewery products with volumetric ethyl alcohol content of not more than 0.5 percent
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0 tenge/litre
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14.
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of 2402
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Filtered cigarettes
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7500 tenge/1000 items
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15.
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of 2402
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Unfiltered cigarettes, papirosas
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7500 tenge/1000 items
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16.
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of 2402
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Cigarillos
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6225 tenge/
1000 items
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17.
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of 2402
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Cigars
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750 tenge/item
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18.
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From 2403
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pipe tobacco, smoking, chewing, sucking, sniffing, hookah and other, packed in consumer packaging and intended for final consumption, with the exception of pharmaceutical products containing nicotine
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10 560 tenge/kilogram
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19.
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of 2709 00
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Crude oil, gasliquid
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0 tenge/ton
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20.
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of 8702
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Motor vehicles designed to transport 10 or more people, with an engine having a capacity greater than 3000 cc., except for minibuses, buses and trolleybuses
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100 tenge/cc
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of 8703
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Cars and other motor vehicles, intended primarily for the transport of people, with an engine having a capacity greater than 3000 cc (except for cars with hand control or a hand control adapter, specially designed for persons with disabilities)
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of 8704
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Motor vehicles on passenger car chassis with a cargo bed and a driver’s cabin separated from a cargo compartment by a rigid stationary partition, with an engine having a capacity greater than 3000 cc (except for cars with hand control or a hand control adapter, specially designed for persons with disabilities)
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21.
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2403
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Products with heated tobacco (heated tobacco stick, heated tobacco capsule, etc.)
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11,750 tenge/1 kg of tobacco mixture
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22.
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3824
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Nicotine liquid in cartridges, reservoirs and other containers for use in electronic cigarettes
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8 tenge / milliliter of liquid
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2) the rates of excise duties on excisable goods, specified in subparagraph 5) of part one of Article 462 of this Code, shall be approved by the Government of the Republic of Kazakhstan.
Note.
The nomenclature of goods is identified by a code of the single Commodity Nomenclature for Foreign Economic Activity of the Eurasian Economic Union and (or) the name of the goods.
Footnote. Article 463 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 No. 382-VI (shall be enforced from 01.01.2021); dated 20.12.2021 No. 85-VII (shall be enforced from 01.01.2022).
Chapter 52. TAXATION OF EXCISABLE GOODS PRODUCED, REALIZABLE IN THE REPUBLIC OF KAZAKHSTAN
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