TEMPORARY IMPORT AND EXPORT OF GOODS WITHIN THE EAEU: WHAT DO TAXPAYERS NEED TO KNOW?
The Department of State Revenue for the Karaganda region informs about the procedure for submitting notifications for temporary import and export of goods within the framework of the Eurasian Economic Union (hereinafter referred to as the EAEU).
What is temporary import and export?
Temporary import/export within the EAEU is a customs procedure that provides for the movement of goods between the EAEU member States for a limited period without payment of customs duties and taxes, with the obligation to subsequently re—export or return them without changing the properties and characteristics of the goods.
, Who is required to submit the notification?
In order to implement the provisions of the Tax Code of the Republic of Kazakhstan, namely Article 514, the taxpayer is obliged to notify the state revenue authorities during the temporary import or export of goods within the EAEU.
In what form is the notification submitted?
The notification of the import and export of goods is submitted in the form 016.00.
The introduction of this notification form is aimed at achieving the following objectives:
Increase transparency and strengthen control over the movement of goods;
🔹 reducing the share of the shadow economy in the import and export of goods within the EAEU;
Ensuring that taxpayers comply with the established requirements for the form and timing of notification submission.
How and where is the notification submitted?
The taxpayer submits an electronic notification in the prescribed form to the state revenue authority at his location.
What is the deadline for submitting the notification?
The deadline for submitting the notification is 20 business days.:
📍 Upon import of goods — from the date of import of goods into the territory of the Republic of Kazakhstan from the territory of the EAEU Member States.
📍 Upon export of goods — from the date of export of goods from the territory of the Republic of Kazakhstan to the territory of the EAEU Member States.
❗️ We draw the taxpayers' attention!
In case of temporary import or export of goods within the EAEU, it is necessary to submit a timely notification in the form 016.00, observing the established procedure and deadlines.
Compliance with the requirements of tax legislation helps to ensure transparency in the movement of goods and reduce the risks of violations.
The Department of State Revenue for the Karaganda region urges taxpayers to be responsible for fulfilling their tax obligations and to submit timely reports and notifications provided for by law.
