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

Article 471. Confirmation of export of excisable goods

1. Documents confirming the export of excisable goods are as follows:

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

2) a goods declaration or a copy thereof, certified by a customs body, bearing the mark of the customs body that released excisable goods under the customs export procedure.

In case of export of excisable goods under the customs export procedure through the trunk pipeline system or under the procedure for incomplete periodic declaration, the export is confirmed by full declaration of goods bearing the mark of the customs body that carried out the customs declaration procedure;

3) copies of shipping documents bearing the mark of a customs body located at a checkpoint at the customs border of the Eurasian Economic Union.

In case of export of excisable goods under the customs export procedure through the trunk pipeline system, a certificate of goods’ acceptance and delivery is presented instead of copies of shipping documents;

4) payment documents and a bank statement confirming actual receipt of earnings from the sale of excisable goods to the taxpayer’s bank accounts in the Republic of Kazakhstan, opened in accordance with the legislation of the Republic of Kazakhstan.

2. When exporting excisable goods to the member states of the Commonwealth of Independent States (except for the member states of the Eurasian Economic Union), with which the Republic of Kazakhstan concluded international treaties providing for the exemption of the export of excisable goods from excise duty, an additional document confirming the export of excisable goods is a goods declaration registered in the country of import of excisable goods,which were exported from the customs territory of the Republic of Kazakhstan under the customs export procedure.

3. When exporting excisable goods to the territory of a member state of the Eurasian Economic Union, in order to confirm the validity of exemption from excise duties in accordance with paragraph 3 of Article 464 of this Code, a taxpayer shall submit to the tax authority at the location the documents, specified in Article 447 of this Code, except for those specified in subparagraph 4) of paragraph 1 of Article 447 of this Code, along with an excise duty declaration.

In this case, a taxpayer has the right to submit these documents, except for the excise duty declaration, to the tax authority within one hundred and eighty calendar days of the transaction date.

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 export of excisable 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 subparagraph 2) of paragraph 1 of this article;

5. If the export sale of excisable goods in accordance with paragraphs 1, 2 and 3 of this article is not confirmed, such a sale shall be subject to excise duty in accordance with the procedure established by this Section for the sale of excisable goods in the territory of the Republic of Kazakhstan.

6. In case of confirmation of the export sale of excisable goods after expiration of the time limits set by paragraph 3 of this article, the amounts of excise duties, paid in accordance with paragraph 5 of this article, shall be offset and returned in accordance with Articles 101 and 102 of this Code.

At the same time, the paid amount of a penalty accrued in connection with a failure to confirm the export sale of excisable goods to the territory of a member state of the Eurasian Economic Union is not subject to return.