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

Article 448. Taxation of international carriage in the Eurasian Economic Union

1. Unless otherwise established by this article, international carriage in the Eurasian Economic Union is taxed in accordance with Article 387 of this Code.

2. Transportation of exported or imported goods through the system of main pipelines in the customs territory of the Eurasian Economic Union shall be considered international if the registration of transportation is carried out by documents confirming the transfer of exported or imported goods to the buyer or other persons carrying out further delivery of these goods to the buyer in the customs territory of the Eurasian Economic Union.

3. For the purposes of paragraph 2 of this article, supporting documents are as follows:

1) a copy of an application for the importation of goods and payment of indirect taxes, which an exporter receives from an importer of goods - in case of export;

2) a copy of an application for the importation of goods and payment of indirect taxes, which is received from a taxpayer that imported goods into the territory of the Republic of Kazakhstan - in case of import;

3) certificates for performed works, certificates of acceptance of goods from the seller or other persons who earlier delivered the said goods to the buyer or other persons carrying out subsequent delivery of these goods;

4) invoices.

4. The carriage of goods through the trunk pipeline system from the territory of one member state of the Eurasian Economic Union to the territory of the same or another member state of the Eurasian Economic Union through the territory of the Republic of Kazakhstan is considered international if the carriage is registered by the following documents:

1) certificates for performed works, rendered services, certificates of acceptance of goods from the seller or other persons who earlier delivered the said goods to the buyer or other persons carrying out subsequent delivery of these goods;

2) invoices.

Footnote. Article 448 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 No. 382-VI (shall be enforced from 01.01.2021).