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

Article 386. Turnover from export sale of goods

1. Turnover from export sale of goods, except for turnover from the sale of the goods specified in Article 394 of this Code, is zero-rated.

The export of goods is exportation of goods from the customs territory of the Eurasian Economic Union in accordance with the customs legislation of the Eurasian Economic Union and (or) the customs legislation of the Republic of Kazakhstan.

2. Documents confirming the export of goods are:

1) an agreement (contract) on (for) the delivery of exported goods;

2) a copy of a goods declaration bearing marks of the customs body that released goods under the customs export procedure, and also a mark of the customs body of the Republic of Kazakhstan or the customs body of another member state of the Eurasian Economic Union located at a checkpoint at the customs border of the Eurasian Economic Union, except for the cases specified in subparagraphs 3) and 6) of this paragraph;

3) a copy of a full goods declaration bearing marks of the customs body that conducted the customs declaration procedure in the exportation of goods under the customs export procedure:

using the trunk pipeline system or power transmission lines;

using temporary customs declaration;

4) copies of shipping documents.

In case of exportation of goods under the customs export procedure using the trunk pipeline system or power transmission lines, a certificate of acceptance of goods is submitted instead of copies of shipping documents;

5) confirmation of the right to an intellectual property object, as well as its value, by the authorized state body for the protection of intellectual property rights - in case of exportation of an intellectual property object;

6) copies of goods declaration bearing marks of the customs authority releasing goods in the customs export procedure, as well as a mark of the customs authority located at the checkpoint of the special economic zone, the limits of which fully or partially coincide with the sections of the customs border of the Eurasian Economic Union;

7) a copy of goods declaration with amendments (additions) made after the end of the declared period for delivery of goods, containing information on actual quantity of goods exported, in case of export of goods under customs export procedure using periodic customs declaration.

3. In case of subsequent exportation of goods, earlier exported outside the customs territory of the Eurasian Economic Union under the customs procedure for processing outside the customs territory, or products of their processing, the export shall be confirmed in accordance with paragraph 2 of this article, and also by the following documents:

1) copies of a goods declaration, according to which the customs procedure for processing outside the customs territory is changed to the customs export procedure;

2) copies of a goods declaration issued under the customs procedure for processing outside the customs territory;

3) a copy of a goods declaration issued when importing goods into the territory of a foreign state under the customs procedure for processing in the customs territory (processing of goods for domestic consumption) certified by the customs body of the foreign state that carried out such a clearance procedure;

4) a copy of a goods declaration, according to which the customs procedure for processing for domestic consumption in the territory of a foreign state is changed to the customs procedure for release for domestic consumption in the territory of a foreign state or to the customs export procedure.

4. A goods declaration in the form of an electronic document, about which tax authorities have a notification in their information systems from customs bodies concerning actual exportation of goods, is also a document confirming the exportation of goods. If a goods declaration is in the form of an electronic document provided for in this paragraph, it is not required to submit documents specified in subparagraphs 2), 3) and 6) of paragraph 2 and subparagraphs 1) and 2) of paragraph 3 of this article.

Footnote. Article 386 as amended by the Law of the Republic of Kazakhstan dated 02.04.2019 No. 241-VI (enforcement see Article 2); dated 03.04.2019 No. 243-VI (shall be enforced upon expiry of ten calendar days after its first official publication); dated 20.12.2021 No. 85-VII (shall be enforced from 01.01.2022).