New rules on issue and circulation of accompanying notes in
respect of goods were published on 31 December 2019. These rules
are effective from 1 January 2020 except for certain provisions
which come into effect on 1 April 2020.
The accompanying note is recognised as an obligatory document
confirming dispatch of the following goods for the purposes of tax
and customs administration.
Effective 1 April 2020 the accompanying note shall be issued in
respect of the following goods:
- ethyl alcohol and/or alcohol
products;
- certain types of oil products;
- tobacco products;
- the goods which are subject to the
reduced customs duties rates under the WTO accession
conditions;
- the goods imported to
Kazakhstan/exported from Kazakhstan from the states/to the states
of the EAEU;
