On taxes and other obligatory payments to the budget (Tax Code)

Article 479. Tax base of imported excisable goods

With respect to excisable goods imported in the territory of the Republic of Kazakhstan, the tax base is defined as the volume, quantity of imported excisable goods in kind.
Article 480. Time limits for the payment of an excise duty on imported excisable goods

1. Excise duties on excisable goods imported from the territory of states that are not members of the Eurasian Economic Union shall be paid on the day determined by the customs legislation of the Eurasian Economic Union and (or) the customs legislation of the Republic of Kazakhstan for the payment of customs payments, except for the cases provided for in paragraph 2 of this article, in the manner determined by the authorized body.

2. Excise tax on imported excisable goods subject to labeling in accordance with Article 172 of this Code is paid before receipt of identification means, accounting and control marks.

When importing excisable goods indicated in part one of this paragraph, it is necessary to specify the amount of an excise duty and apply the excise rate effective as of the date of import of excisable goods.

3. Excise duties on excisable goods (except for marked excisable goods) imported from the territory of the member states of the Eurasian Economic Union shall be paid on or before the 20^th day of the month following the month of recognition of the imported excisable goods in accounting records.

Excise duties on the marked excisable goods are paid within the time limits specified in paragraph 2 of this article.

4. If excisable goods, imported in the territory of the Republic of Kazakhstan without the payment of excise duties in accordance with the legislation of the Republic of Kazakhstan, are used for purposes other than those in connection with which the exemption is granted or another payment procedure is applied, these excisable goods shall be subject to excise duties in the manner and at the excise duty rates established by Articles 463 and 479 of this Code and by the Government of the Republic of Kazakhstan.

Footnote. Article 480 as amended by the Law of the Republic of Kazakhstan dated 20.12.2021 No. 85-VII (shall be enforced from 01.01.2022).