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

Article 395. Turnovers related to international carriage

Exempt from VAT are turnovers from the sale of works, services related to the carriage, which is international in accordance with Articles 387 and 448 of this Code, the place of sale of which is the Republic of Kazakhstan, such as:

loading, unloading, reloading (draining, loading, transferring of products to other main pipelines, transshipment to another mode of transport);

switching of rail cars to trolleys or wheel sets of a different wheel gauge when crossing the customs border of the member states of the Eurasian Economic Union;

forwarding of goods, including postal items, exported from the territory of the Republic of Kazakhstan, imported into the territory of the Republic of Kazakhstan, as well as cargo in transit;

services of an operator of rail cars (containers);

technical and air navigation services, for the sale of goods, works, services that are part of airport activities in accordance with the legislation of the Republic of Kazakhstan on the use of the airspace of the Republic of Kazakhstan and aviation activities;

seaport services for handling international voyages;

universal postal services;

services for mailing registered postal items.

For the purposes of this Section, services of an operator of rail cars (containers) are a set of services provided by it for the purposes of cargo transportation and provided by the operator of rail cars (containers) specified as a transportation participant in a carriage document, which are as follows:

1) drawing up a plan for the provision of rail cars (containers) for use and its approval by transportation participants;

2) provision of rail cars (containers) for use;

3) dispatching of laden and empty rail cars (containers) by centralized operational control and remote control over actual movement.

Footnote. Article 395 as amended by the Law of the Republic of Kazakhstan dated 21.12.2022 No. 165-VII (shall be enforced from 01.01.2023).