JOINT RESOLUTION AND ORDER

On Amendments to the Joint Resolution of the Board of the National Bank of the Republic of Kazakhstan dated September 29, 2023 No. 78 and the Order of the Deputy Prime Minister - Minister of Finance of the Republic of Kazakhstan dated October 4, 2023 No. 1054

"On Approval of the Rules for Carrying Out Export-Import Currency Control in the Republic of Kazakhstan"

The Board of the National Bank of the Republic of Kazakhstan RESOLVES and the Minister of Finance of the Republic of Kazakhstan ORDERS:

1. Make the following amendments to the Joint Resolution of the Board of the National Bank of the Republic of Kazakhstan dated September 29, 2023 No. 78 and the Order of the Deputy Prime Minister - Minister of Finance of the Republic of Kazakhstan dated October 4, 2023 No. 1054 "On Approval of the Rules for Carrying Out Export-Import Currency Control in the Republic of Kazakhstan" (registered in the Registry of State Registration of Normative Legal Acts No. 33512):

rephrase the first paragraph of paragraph 5 as follows:

"5. Suspend the action from January 1, 2025, to March 1, 2026:";

in the Rules for Carrying Out Export-Import Currency Control in the Republic of Kazakhstan, approved by the aforementioned joint resolution and order:

rephrase paragraph 6 as follows:

"6. The provision of information specified in the Rules by the National Bank (its territorial branch), the state revenue body (its territorial subdivision), or the authorized bank (its branch) is carried out electronically through the integration of information systems, using a guaranteed information delivery system with cryptographic protection means ensuring the confidentiality and authenticity of transmitted data, and/or by using information systems in compliance with electronic digital signature confirmation procedures.

The provision of information specified in the Rules by the National Bank (its branch) is permitted by downloading from the National Bank's information system for export-import currency control in compliance with information security procedures.

The provision of information specified in the Rules by the state revenue body is permitted by using the National Bank's information system by uploading to the National Bank's information system for export-import currency control in compliance with information security procedures.

The provision of information by an authorized bank (its branch) on paper is permitted in cases of impossibility of providing information electronically for technical reasons. In such cases, information previously submitted on paper must be sent electronically within 3 (three) working days from the date the technical reasons are eliminated.

The National Bank (its territorial branches), the state revenue body (its territorial subdivisions), and authorized banks (their branches) ensure the confidentiality and preservation of information received in accordance with the Rules.";

rephrase the second part of paragraph 14 as follows:

"The authorized bank (its branch) analyzes the terms of the currency contract for export or import, including all amendments and/or additions to it, in accordance with internal control rules developed in accordance with the requirements of the Law of the Republic of Kazakhstan 'On Countering the Legalization (Money Laundering) of Proceeds Obtained by Criminal Means, Terrorism Financing, and Financing of Proliferation of Weapons of Mass Destruction' (hereinafter - the AML/CFT Law), as well as if the transaction falls under the types and criteria specified in the Rules for Carrying Out Currency Operations in the Republic of Kazakhstan, approved by the Resolution of the Board of the National Bank dated March 30, 2019 No. 40 (registered in the Registry of State Registration of Normative Legal Acts under No. 18512).";

rephrase paragraph 17 as follows:

"17. Information and/or documents, including additional agreements to the currency contract for export or import, confirming circumstances affecting the terms and conditions of performance of obligations by the parties to the currency contract for export or import, are submitted by the exporter or importer to the authorized bank, which is the registration bank, or to the territorial branch of the National Bank, which is the registration bank, no later than the last day of the month of expiry of the repatriation term, in which the amount of unexecuted obligations of the non-resident to the exporter or importer exceeded 50,000 (fifty thousand) US dollars in equivalent.";

rephrase sub-items 2) and 3) of the first part of paragraph 37 as follows:

"2) regarding statements on the import of goods and payment of indirect taxes under the currency contract for import with a registration number according to the form specified in Appendix 8 to the Rules;

3) regarding electronic invoices under the currency contract for export with a registration number according to the form specified in Appendix 9 to the Rules.";

rephrase sub-items 2) and 3) of the first part of paragraph 38 as follows:

"2) regarding statements on the import of goods and payment of indirect taxes under the currency contract for import with a registration number according to the form specified in Appendix 8 to the Rules, - within 1 (one) working day after the day of receipt of information about changes in the statements on the import of goods;

3) regarding electronic invoices under the currency contract for export with a registration number according to the form specified in Appendix 9 to the Rules - within 1 (one) working day after the day of receipt of information about changes in electronic invoices.";

rephrase paragraph 50 as follows:

"50. The territorial subdivision of the state revenue body, after completing the inspection conducted in accordance with Article 20-1 of the Law on Currency Regulation and Currency Control, in case of establishing a violation of the Rules regarding the fulfillment of the repatriation requirement, including the timely submission of information and/or documents affecting the terms and conditions of fulfilling the repatriation requirement, as well as the timely application for the assignment of a registration number to the currency contract for export or import, considers the issue of the presence of signs of violations in the actions (inaction) of the exporter or importer for which liability is provided in accordance with the legislation of the Republic of Kazakhstan and, if necessary, forwards to other currency control bodies within their competence.";

rephrase Appendix 2 in accordance with Appendix 1 to these joint resolution and order;

rephrase Appendix 8 in accordance with Appendix 2 to these joint resolution and order;

rephrase Appendix 9 in accordance with Appendix 3 to these joint resolution and order.

2. The Balance of Payments Department of the National Bank of the Republic of Kazakhstan is tasked with ensuring, in the order established by the legislation of the Republic of Kazakhstan:

1) together with the Legal Department of the National Bank of the Republic of Kazakhstan, the state registration of these joint resolution and order in the Ministry of Justice of the Republic of Kazakhstan;

2) the placement of these joint resolution and order on the official Internet resource of the National Bank of the Republic of Kazakhstan after their official publication;

3) within ten working days after the state registration of these joint resolution and order, the submission to the Legal Department of the National Bank of the Republic of Kazakhstan of information on the execution of the measure specified in sub-item 2) of this paragraph.

3. Control over the execution of these joint resolution and order is entrusted to the supervising Deputy Chairman of the National Bank of the Republic of Kazakhstan and the Vice-Minister of Finance of the Republic of Kazakhstan.

4. These joint resolution and order are subject to official publication and enter into force from January 1, 2026.

Position		Full Name

Position		Full Name

CONSOLIDATED

Bureau of National Statistics

Agency for Strategic Planning and Reforms

Republic of Kazakhstan

Appendix 1 to the joint resolution and order

Appendix 2

to Rules for carrying out

export-import

currency control in

the Republic of Kazakhstan

Form

designed

for collecting administrative

data

Submitted to: National Bank of the Republic of Kazakhstan

The form designed for collecting administrative data on a gratuitous basis is posted on the Internet resource: www.nationalbank.kz

Name of the administrative form: information on goods declarations under the currency contract for export or import with a registration number

Index of the form designed for collecting administrative data on a gratuitous basis: XMCO_1

Frequency: daily

Reporting period: for "_" ______ 20 year

Circle of persons submitting the form designed for collecting administrative data on a gratuitous basis: state revenue body

Deadline for submitting the form designed for collecting administrative data on a gratuitous basis: daily, within 1 (one) working day after the day the goods are placed under a customs procedure accounted for in the repatriation control

Business Identification Number: ______

Collection method: in electronic form

Details of the registration number of the currency contract for export or import		Sign of export or import	Details of the currency contract for export or import		Details of the person responsible for financial settlement
Number	Date	Number	Date	BIN/IIN	Name or Full Name
1	2	3	4	5	6	7

continuation of the table

Details of the sender/exporter		Details of the recipient		Details of the declarant		Sign - legal entity or individual entrepreneur
BIN/ IIN	Name or Full Name	BIN/ IIN	Name or Full Name	IIN/ BIN	Name or Full Name
8	9	10	11	12	13	14

continuation of the table

Goods Declaration Number	Item Number in Goods Declaration	Customs Procedure Specified in Goods Declaration	Previous Customs Procedure	Goods Amount per Invoice	Date of Release of Goods Declaration	Status of Goods Declaration
15	16	17	18	19	20	21

continuation of the table

Date of Change of Goods Declaration Status	Goods Value				Nature of Transaction Code	Code of Foreign Economic Transaction
Statistical	Invoice	Delivery Currency	Exchange Rate
22	23	24	25	26	27	28

continuation of the table

Code of the Commodity Nomenclature of Foreign Economic Activity	Code of Goods Declaration Features	Previous Document	Country of Goods Dispatch		Country of Goods Origin
Name	Code
29	30	31	32	33	34

continuation of the table

Country of Goods Destination		Country of Registration of Transport Vehicle at Departure/Arrival	Country of Registration of Active Transport Vehicle at the Border	Type of Transport at the Border	Type of Transport within the Country	Delivery Terms	Gross Weight (kg)	Net Weight (kg)
Name	Code
35	36	37	38	39	40	41	42	43

Name ______ Address______

Phone ______

Email Address ______

Executor ______

surname, name, and patronymic (if any) signature, phone

Head or Person Acting on His Behalf

---

surname, name, and patronymic (if any) signature, phone

Date "____" ______ 20__ year

Note: The form is filled out in accordance with the explanation for filling out the form designed for collecting administrative data on a gratuitous basis "Information on Goods Declarations under the Currency Contract for Export or Import with a Registration Number."

Appendix

to the form designed

for collecting administrative

data on a gratuitous basis "Information on Goods Declarations

under the Currency Contract for Export or Import

with a Registration Number"

Explanation for Filling Out the Form Designed for Collecting Administrative Data on a Gratuitous Basis

Information on Goods Declarations under the Currency Contract for Export or Import with a Registration Number

(index - XMCO_1, frequency - daily)

Chapter 1. General Provisions

1. This explanation defines the requirements for filling out the form designed for collecting administrative data on a gratuitous basis "Information on Goods Declarations under the Currency Contract for Export or Import with a Registration Number" (hereinafter - Form).

2. The form is developed in accordance with Article 9 of the Law of the Republic of Kazakhstan "On Currency Regulation and Currency Control."

3. The form is submitted by the state revenue body daily, within 1 (one) working day after the day the goods are placed under a customs procedure accounted for in the repatriation control.

Chapter 2. Filling Out the Form

4. In column 1, the registration number of the currency contract for export or import (column 44 of the goods declaration) is indicated.

5. In column 2, the date of assignment of the registration number to the currency contract for export or import (column 44 of the goods declaration) is indicated.

6. In column 3, the following signs are indicated:

"1" - if the currency contract is for export;

"2" - if the currency contract is for import.

7. In column 4, the number (if any) of the currency contract for export or import (column 44 of the goods declaration) is indicated.

8. In column 5, the date of the currency contract for export or import (column 44 of the goods declaration) is indicated.

9. In column 6, the Business Identification Number (hereinafter - BIN) or Individual Identification Number (hereinafter - IIN) of the person responsible for financial settlement (column 9 of the goods declaration) is indicated.

10. In column 7, the name or surname, name, and patronymic (if any) (hereinafter - Full Name) of the person responsible for financial settlement (column 9 of the goods declaration) is indicated.

11. In column 8, the BIN/IIN of the sender/exporter (column 2 of the goods declaration) is indicated.

12. In column 9, the name or Full Name of the sender/exporter (column 2 of the goods declaration) is indicated.

13. In column 10, the BIN/IIN information of the goods recipient (column 8 of the goods declaration) is indicated.

14. In column 11, the name or Full Name information of the goods recipient (column 8 of the goods declaration) is indicated.

15. In column 12, the BIN/IIN information of the declarant (column 14 of the goods declaration) is indicated.

16. In column 13, the name or Full Name information of the declarant (column 14 of the goods declaration) is indicated.

17. In column 14, the sign "1" is indicated if the exporter or importer is a legal entity (its branch), and the sign "2" is indicated if the exporter or importer is an individual entrepreneur.

18. In column 15, the registration number of the goods declaration (letter column of the goods declaration) is indicated.

19. In column 16, the sequential number of the item in the goods declaration (column 32 of the goods declaration) is indicated.

20. Column 17 is filled out by indicating the numerical designation of the customs procedure according to the classifier used by the territorial subdivisions of the state revenue body for the purpose of declaring goods transported across the customs border of the Eurasian Economic Union (second sub-column of column 1 of the goods declaration).

21. In column 18, the numerical designation of the previous customs procedure is indicated according to the classifier of types of customs procedures, if the declared goods were previously placed under another customs procedure, except for the customs procedure of customs transit (column 37 of the goods declaration).

22. In column 19, the total amount of goods per invoice (column 22 of the goods declaration) is indicated.

23. In column 20, the date of the decision of the state revenue body on release (including conditional release) of the goods declaration is indicated.

24. In column 21, the status of the goods declaration (released, recalled, release denied, conditionally released, adjusted) is indicated.

25. In column 22, the date of change of the status of the goods declaration is indicated.

26. In column 23, the statistical value of the goods is indicated in units of United States dollars (column 46 of the goods declaration).

27. In column 24, the invoice value of the goods is indicated in units of the delivery currency (column 42 of the goods declaration).

28. In column 25, the letter designation of the delivery currency according to the national classifier NK RK 07 ISO 4217 "Codes for the Presentation of Currencies and Funds" is indicated.

29. In column 26, the exchange rate used to recalculate into the invoice value and indicated in the goods declaration is indicated.

30. In column 27, the nature of transaction code (column 24 of the goods declaration) is indicated.

31. In column 28, the code of foreign economic transaction features (column 24 of the goods declaration) is indicated.

32. In column 29, the code of the commodity nomenclature of foreign economic activity according to the customs legislation of the Republic of Kazakhstan is indicated.

33. In column 30, the code of goods declaration features (column 7 of the goods declaration) is indicated.

34. In column 31, the previous document (column 40 of the goods declaration) is indicated.

35. In column 32, the name of the country of goods dispatch (column 15 of the goods declaration) is indicated.

36. In column 33, the code of the country of goods dispatch (column 15a of the goods declaration) is indicated.

37. In column 34, the country of goods origin (column 16 of the goods declaration) is indicated.

38. In column 35, the name of the country of goods destination (column 17 of the goods declaration) is indicated.

39. In column 36, the code of the country of goods destination (column 17a of the goods declaration) is indicated.

40. In column 37, the country of registration of the transport vehicle at departure/arrival from the second sub-column (column 18 of the goods declaration) is indicated.

41. In column 38, the country of registration of the active transport vehicle at the border from the second sub-column (column 21 of the goods declaration) is indicated.

42. In column 39, the type of transport at the border (column 25 of the goods declaration) is indicated.

43. In column 40, the type of transport within the country (column 26 of the goods declaration) is indicated.

44. In column 41, the delivery terms (column 20 of the goods declaration) are indicated.

45. In column 42, the gross weight (kg) of the goods (column 35 of the goods declaration) is indicated.

46. In column 43, the net weight (kg) of the goods (column 38 of the goods declaration) is indicated.

47. Columns 2, 5, 20, and 22 are filled out by indicating eight digits in the following order: day, month, year.

48. When transferring columns 17 and 18 of the goods declaration, the following combinations of previous and subsequent customs procedures are taken into account:

No.	Name of Procedure	Procedure Code	Previous Procedure
1	Export	10	00, 21, 23, 51, 60, 77, 78, 91, 96
2	Processing outside the customs territory	21	00, 21, 23, 77, 78, 96
3	Temporary Export	23	00, 21, 23, 77, 78, 96
4	Re-export	31	00, 40, 51, 53, 70, 77, 78, 91, 93, 96
5	Release for Domestic Consumption	40	00, 21, 51, 53, 70, 77, 78, 91, 93, 96
6	Processing within the customs territory	51	00, 31, 51, 53, 70, 77, 78, 91, 93, 96
7	Temporary Import (Admission)	53	00, 51, 53, 70, 77, 78, 91, 93, 96
8	Re-import	60	00, 10, 21, 23, 77, 78
9	Customs Warehouse	70	00, 51, 53, 70, 77, 78, 91, 93, 96
10	Free Warehouse	77	00, 51, 53, 70, 77, 78, 91, 93, 96
11	Free Customs Zone	78	00, 51, 53, 70, 77, 78, 91, 93, 96
12	Processing for Domestic Consumption	91	00, 51, 53, 70, 77, 78, 91, 93, 96
13	Destruction	93	51, 53, 70, 77, 78, 91, 96
14	Duty-Free Trade	96	00, 51, 53, 70, 77, 78, 91, 96

When declaring goods with declaration features, goods declarations are submitted if column 7 "Reference Number" of the goods declaration indicates the following code of customs declaration features of the goods:

"PTD" (preliminary customs declaration);

"PDT" (periodic customs declaration);

"VTD" (Temporary (temporary periodic) customs declaration (temporary goods declaration));

"PVD" (temporary (temporary periodic) customs declaration (full goods declaration));

"OKT" (Features of customs declaration of goods transported across the customs border of the Eurasian Economic Union in unassembled or disassembled form, including in incomplete or unfinished form (goods declaration regarding a component));

"ZPK" (Features of customs declaration of goods transported across the customs border of the Eurasian Economic Union in unassembled or disassembled form, including in incomplete or unfinished form (goods declaration regarding the last component));

"VDT" (features of customs declaration of goods when released before the submission of a customs declaration);

"NTD" (Incomplete customs declaration);

"NVT" (Features of customs declaration of goods illegally brought into the customs territory of the Eurasian Economic Union).

Appendix 2

to the joint

resolution and

order

Appendix 8

to the Rules for carrying out

export-import

currency control in

the Republic of Kazakhstan

Form

designed

for collecting administrative

data

Submitted to: National Bank of the Republic of Kazakhstan

The form designed for collecting administrative data on a gratuitous basis is posted on the Internet resource: www.nationalbank.kz

Name of the administrative form: information on statements on the import of goods and payment of indirect taxes under the currency contract for import with a registration number

Index of the form designed for collecting administrative data on a gratuitous basis: XMCO_4

Frequency: daily

Reporting period: for "" ______ 20 year

Circle of persons submitting the form designed for collecting administrative data on a gratuitous basis: state revenue body

Deadline for submitting the form designed for collecting administrative data on a gratuitous basis: daily, within 1 (one) working day after the day of receipt of the statement on the import of goods and payment of indirect taxes under the currency contract for import with a registration number.

Business Identification Number:______

Collection method: in electronic form

Import currency contract registration number details		Goods import and indirect tax payment declaration details (hereinafter – goods import declaration)			Sign – import	Invoice		HS code	Goods value	Currency code	Date of goods recording
Number	Date
Number	Date	Number	Date	Status
1	2	3	4	5	6	7	8	9	10	11	12

continuation of the table

| | | | | | | | | | |
| --- | --- | --- | --- | --- | --- | --- | --- | --- |
| Import currency contract details from section 1 | | Importer details from section 1 | | Date of tax authority mark on indirect tax payment or exemption from VAT and/or excise duties | Non-resident details from section 1 | | | Import currency contract details from section 3 | |
| Name | Identification code (number) | Country code | | | | | | | |
| Number | Date | BIN/IIN | Name | | | | | Number | Date |
| 13 | 14 | 15 | 16 | 17 | 18 | 19 | 20 | 21 | 22 |
| | | | | | | | | | |

continuation of the table

Buyer, commissioner, attorney, agent details from section 3			Seller, consignor, principal, principal details from section 3			Details of new goods import declaration submitted in place of withdrawn one or due to change in price of imported goods			Item number in order	Reason for document generation (goods import declaration and indirect tax payment)
Name	Identification code (number)	Country code	Name	Identification code (number)	Country code	Number	Date	Status
23	24	25	26	27	28	29	30	31	32	33

Name ______ Address______

Phone ______

Email address ______

Executor ______

surname, first name, patronymic (if any) signature, phone

Head or person acting on his behalf

---

surname, first name, patronymic (if any) signature, phone

Date “____” ______ 20__ year

Note: The form is filled out in accordance with the explanation for filling out the form intended for the collection of administrative data on a gratuitous basis "Information on goods import declarations and indirect tax payments under an import currency contract with a registration number".

Appendix

to form, intended for

the collection of administrative data on a gratuitous basis

"Information on goods import declarations

and indirect tax payments

under an import currency contract

with a registration number"

Explanation for filling out the form intended for the collection of administrative data on a gratuitous basis

Information on goods import declarations and indirect tax payments

under an import currency contract with a registration number

(index – XMCO_4, frequency – daily)

Chapter 1. General Provisions

1. This explanation defines the requirements for filling out the form intended for the collection of administrative data on a gratuitous basis "Information on goods import declarations and indirect tax payments under an import currency contract with a registration number" (hereinafter – Form).

2. The Form is developed in accordance with Article 9 of the Law of the Republic of Kazakhstan "On Currency Regulation and Currency Control".

Chapter 2. Filling out the Form

3. Column 1 indicates the registration number of the import currency contract.

4. Column 2 indicates the date of assignment of the registration number to the import currency contract.

5. Column 3 indicates the registration number of the goods import declaration.

6. Column 4 indicates the date of assignment of the registration number to the goods import declaration.

7. Column 5 indicates the status of the goods import declaration.

8. Column 6 indicates the direction of goods:

"2" – import.

9. Column 7 indicates the invoice number.

10. Column 8 indicates the date of the invoice.

11. Column 9 indicates the HS code of foreign economic activity according to the customs legislation of the Republic of Kazakhstan.

12. Column 10 indicates the value of the goods based on information from the invoice or transport (goods accompanying) documents or from any other document confirming the purchase or sale of goods.

13. Column 11 indicates the three-digit numeric currency code according to the currency classifier provided for in Appendix 23 to the Decision of the Customs Union Commission "On classifiers used for filling out customs documents", approved on September 20, 2010 No. 378 (hereinafter – Decision of the CUC No. 378).

14. Column 12 indicates the date of recording the goods by the importer or non-resident.

15. Column 13 indicates the number (if any) of the contract (agreement) from section 1 of the goods import declaration.

16. Column 14 indicates the date of the contract (agreement) from section 1 of the goods import declaration.

17. Column 15 indicates the business identification number (hereinafter – BIN) or individual identification number (hereinafter – IIN) of the importer from section 1 of the goods import declaration.

18. Column 16 indicates the name of the importer from section 1 of the goods import declaration.

19. Column 17 indicates the date of the tax authority mark on the payment of indirect taxes or exemption from VAT and/or excise duties.

20. In columns 18, 19 and 20, respectively, the name, identification code (number) of the non-resident from section 1 of the goods import declaration, and the alphabetic code of the non-resident's country according to the world countries classifier provided for in Appendix 22 to Decision of the CUC No. 378 are indicated.

21. Column 21 indicates the number (if any) of the contract (agreement) from section 3 of the goods import declaration.

22. Column 22 indicates the date of the contract (agreement) from section 3 of the goods import declaration.

23. In columns 23, 24 and 25, respectively, the name, identification code (number), and alphabetic country code of the buyer, commissioner, attorney, agent from section 3 of the goods import declaration are indicated.

24. In columns 26, 27 and 28, respectively, the name, identification code (number), and alphabetic country code of the seller, consignor, principal, principal from section 3 of the goods import declaration are indicated.

25. In columns 29, 30 and 31, the number, date and status of the new goods import declaration submitted in place of the withdrawn one or due to a change in the price of imported goods are indicated.

26. Column 32 indicates the item number in order.

27. Column 33 indicates the reason for the generation of the document (goods import declaration and indirect tax payment), namely, withdrawal due to replacement or deletion.

28. Columns 2, 4, 8, 12, 14, 17, 22 and 30 are filled by indicating eight digits in the following order: day, month, year.

Appendix 3

to joint

resolution and order

Appendix 9

to Rules for the implementation of

export-import

currency control in

the Republic of Kazakhstan

Form intended for the collection of administrative data

Submitted to: National Bank of the Republic of Kazakhstan

The form intended for the collection of administrative data on a gratuitous basis is posted on the internet resource: www.nationalbank.kz

Name of the administrative form: information on electronic invoices under an export currency contract with a registration number

Index of the form intended for the collection of administrative data on a gratuitous basis: XMCO_5

Frequency: daily

Reporting period: for "__" ____20 year

Circle of persons submitting the form intended for the collection of administrative data on a gratuitous basis: state revenue body

Deadline for submitting the form intended for the collection of administrative data on a gratuitous basis: daily, within 1 (one) working day after the day of receipt of electronic invoices under an export currency contract with a registration number

Business identification number: ______

Collection method: in electronic form

Export currency contract registration number details		Electronic invoice details						Status of electronic invoice
3. Main		4. Corrected		5. Additional
Number	Date	Registration number	Date of issue	Registration number	Date of issue	Registration number	Date of issue
1	2	3.1	3.2	4.1	4.2	5.1	5.2	6

continuation of the table

| | | | | | | |
| --- | --- | --- | --- | --- | --- |
| Supplier details, including joint activity participants | | | | | | |
| BIN/IIN | BIN of the legal entity's structural subdivision | BIN of the reorganized entity | Full name/ Name of supplier of goods, works, services | Participation share | Supplier category | Number of SPA participants and/or JDA participants |
| 7 | 8 | 9 | 10 | 11 | 12 | 13 |
| | | | | | | |

continuation of the table

| | | | | | | |
| --- | --- | --- | --- | --- | --- |
| Buyer details, including joint activity participants | | | | | | |
| BIN/ IIN | BIN of the legal entity's structural subdivision | BIN of the reorganized entity | Name of recipient of goods, works, services | Participation share | Country code | Recipient category |
| 14 | 15 | 16 | 17 | 18 | 19 | 20 |
| | | | | | | |

continuation of the table

| | | | | | | | |
| --- | --- | --- | --- | --- | --- | --- |
| Contract (agreement) details | | | Payment terms under the contract | Delivery terms | Document confirming the supply of goods, works, services | | |
| Contract (agreement) for the supply of goods, works, services | Without a contract (agreement) for the supply of goods, works, services | Number | Date | Number | Date | | |
| 21 | 22 | 23 | 24 | 25 | 26 | 27 | 28 |
| | | | | | | | |

continuation of the table

| | | | | | | | |
| --- | --- | --- | --- | --- | --- | --- |
| Data on goods, works, services | | | | | | | |
| Currency code | Exchange rate | Sign of origin of goods, works, services | No. p/p | Name of goods, works, services | Name of goods in accordance with the goods declaration or goods import declaration and indirect tax payment | Value of goods, works, services without indirect taxes | Value of goods, works, services including indirect taxes |
| 29 | 30 | 31 | 32 | 33 | 34 | 35 | 36 |
| | | | | | | | |

continuation of the table

Data on goods, works, services
EAEU HS Code	Unit of measurement	Quantity (volume)	Price (tariff) per unit of goods, works, services without indirect taxes	No. of goods declaration, goods import declaration and indirect tax payment, accompanying waybill, CT-1 or CT-KZ
37	38	39	40	41

continuation of the table

| | | | | | | | |
| --- | --- | --- | --- | --- | --- | --- |
| Data on goods, works, services of joint activity participants | | | | | | | |
| BIN/ IIN | BIN of the legal entity's structural subdivision | No. p/p | Sign of origin of goods, works, services | Name of goods, works, services | Name of goods in accordance with the goods declaration or goods import declaration and indirect tax payment | Value of goods, works, services without indirect taxes | Value of goods, works, services including indirect taxes |
| 42 | 43 | 44 | 45 | 46 | 47 | 48 | 49 |

continuation of the table

Data on goods, works, services
EAEU HS Code	Unit of measurement	Quantity (volume)	Price (tariff) per unit of goods, works, services without indirect taxes	No. of goods declaration, goods import declaration and indirect tax payment, accompanying waybill, CT-1 or CT-KZ
50	51	52	53	54

continuation of the table

| | | | | | | | |
| --- | --- | --- | --- | --- | --- | --- |
| Attorney (operator) of the supplier details | | | | Attorney (operator) of the buyer details | | | |
| BIN | Name of attorney | Document | | BIN | Name of attorney | Document | |
| Number | Date | Number | Date | | | | |
| 55 | 56 | 57 | 58 | 59 | 60 | 61 | 62 |
| | | | | | | | |

Name ______ Address______

Phone ______

Email address ______

Executor ______

surname, first name, patronymic (if any) signature, phone

Head or person acting on his behalf

---

surname, first name, patronymic (if any) signature, phone

Date “____” ______ 20__ year

Note: The form is filled out in accordance with the explanation for filling out the form intended for the collection of administrative data on a gratuitous basis "Information on electronic invoices under an export currency contract with a registration number"

Appendix

to form, intended for

the collection of administrative data

on a gratuitous basis "Information on

electronic invoices under an export currency contract with a registration number"

Explanation for filling out the form intended for the collection of administrative data on a gratuitous basis

Information on electronic invoices under an export currency contract with a registration number

(index – XMCO_5, frequency – daily)

Chapter 1. General Provisions

1. This explanation defines the requirements for filling out the form intended for the collection of administrative data on a gratuitous basis "Information on electronic invoices under an export currency contract with a registration number" (hereinafter – Form).

2. The Form is developed in accordance with Article 9 of the Law of the Republic of Kazakhstan "On Currency Regulation and Currency Control".

Chapter 2. Filling out the Form

3. Column 1 indicates the registration number of the export currency contract.

4. Column 2 indicates the date of assignment of the registration number to the export currency contract.

5. Column 3 indicates the registration number of the electronic invoice (hereinafter – ESF), the date of registration and sending of the ESF to the recipient.

6. Column 4 is to be marked when issuing a corrected ESF. In this case, marking this row is done if column 5 "Additional" is not marked.

7. When marking column 6, rows 5.1 and 5.2 must be filled in, where the registration number and date of the annulled (corrected) ESF are indicated.

8. Column 6 is to be marked when issuing an additional ESF. In this case, marking this row is done if there is no mark in column 5 "Corrected".

9. In the case of issuing an additional ESF to a corrected ESF, the date of issue and the registration number of the corrected ESF to which the additional ESF is issued are indicated in columns 5.1 and 5.2.

10. Column 6 indicates the status of the ESF:

1) "Not viewed" – ESF issued in accordance with the requirements established by the Tax Code of the Republic of Kazakhstan (hereinafter – Tax Code), certified with an electronic digital signature, with an assigned unique registration number, but not viewed by the recipient of goods, works, services;

2) "Delivered" – ESF issued in accordance with the requirements established by the Tax Code, certified with an electronic digital signature, with an assigned unique registration number, viewed by the recipient of goods, works, services;

3) "Annulled" – ESF annulled by the supplier of goods, works, services, with mandatory issuance of a corrected ESF;

4) "Withdrawn" – ESF withdrawn by the supplier of goods, works, services;

5) "Draft" – partially filled, editable document not sent to the recipient of goods, works, services;

6) "Imported" – ESF uploaded to the ESF information system from the taxpayer's accounting systems, for which compliance with the requirements of the Tax Code has been checked, but not sent to the recipient of goods, works, services;

7) "Error" – ESF that did not pass the check for compliance with the Rules and not sent to the recipient of goods, works, services;

8) "Rejected" – ESF rejected by the recipient of goods, works, services.

11. Column 7 indicates the business identification number (hereinafter – BIN) or individual identification number (hereinafter – IIN) of the supplier of goods, works, services.

12. Column 8 indicates the BIN of the structural subdivision of the legal entity of the supplier of goods, works, services.

13. Column 9 indicates the BIN of the legal entity reorganized by merger, amalgamation, division when issuing a corrected or additional ESF.

14. Column 10 indicates the name of the supplier of goods, works, services issuing the ESF:

1) in respect of individual entrepreneurs or persons engaged in private practice who are suppliers of goods, works, services – surname, first name, patronymic (if any) and/or name of the taxpayer indicated in the certificate of registration for value-added tax;

2) in respect of legal entities (structural subdivisions of a legal entity) that are suppliers of goods, works, services – the name indicated in the certificate of state registration (re-registration) of the legal entity (certificate of accounting registration (re-registration) of the structural subdivision of the legal entity). In this case, in the part of indicating the organizational and legal form, it is possible to use abbreviations in accordance with customs, including business customs.

15. Column 11 reflects the participation share in joint activity in percentage terms. This row is filled in case of placing the mark "F" in column 12 "Supplier category".

16. Column 12 indicates the supplier category:

"E" – is a participant of a production sharing agreement;

"F" – participant of a joint activity agreement;

"G" – carries out export of goods in the customs procedure of goods export, carries out export of goods from the territory of the Republic of Kazakhstan to the territory of a member state of the Eurasian Economic Union;

"H" – is a taxpayer providing services for international transportation;

"I" – is a principal.

17. Column 13 reflects the number of participants of the agreement (contract) on production sharing or mining contract approved by the President of the Republic of Kazakhstan and/or participants of the joint activity agreement.

18. Columns 14 and 15 indicate the IIN or BIN of the recipient of goods, works, services, or the BIN of the structural subdivision of the legal entity of the recipient of goods, works, services (row is subject to filling). If the mark "F" is indicated in row 19 "Recipient category", this row is not mandatory for filling.

19. Column 16 indicates the BIN of the legal entity reorganized by merger, amalgamation, division when issuing a corrected or additional ESF.

20. Column 17 indicates the name of the recipient of goods, works, services.

21. Column 18 reflects the participation share in joint activity in percentage terms. This row is filled in case of placing the mark "D" in column 19 "Recipient category".

22. Column 19 indicates the alphabetic country code according to the world countries classifier provided for in Appendix 22 to the Decision of the Customs Union Commission "On classifiers used for filling out customs documents", approved on September 20, 2010 No. 378 (hereinafter – Decision of the CUC No. 378).

This row is subject to filling in case of goods export or due to transfer (movement) of goods beyond the territory of the Republic of Kazakhstan within one legal entity, in other cases "KZ" is automatically filled.

23. Column 20 indicates the recipient category:

"D" – if the recipient is a participant of a joint activity agreement;

"F" – if the recipient is a non-resident not registered for tax purposes in the Republic of Kazakhstan, or a structural subdivision of the supplier, to which the goods are exported to the territory of a member state of the Eurasian Economic Union due to their transfer within one legal entity;

"G" – if the recipient is a participant of a production sharing agreement; supplier under a contract for the supply of goods to a taxpayer who is a participant of a production sharing agreement;

"H" – if the recipient is a principal;

"I" – if the recipient is a physical person to whom goods are sold with mandatory provision of a cash register receipt or using equipment (device) intended for making payments using payment cards;

"J" – if the recipient of goods, works, services is a physical person.

24. Columns 21 and 22 indicate the number of the contract for the supply of goods, works, services and its date of conclusion.

If column 22 is filled, then columns 23 and 24 are not subject to filling.

24. Column 25 indicates the payment terms according to the contract for the supply of goods, works, services.

25. Column 26 indicates the three-letter alphabetic code in capital letters, Latin font in accordance with the delivery terms classifier provided for in Appendix 13 to Decision of the CUC No. 378, for international operations in accordance with customs, including business customs (Incoterms).

26. Columns 27 and 28 indicate the number and date of the document confirming the supply of goods, works, services.

27. Column 29 indicates the currency code in accordance with the currency classifier provided for in Appendix 23 to Decision of the CUC No. 378.

28. Column 30 indicates the official exchange rate established on the last working day preceding the date of the transaction on the sale of goods, works, services.

29. Column 31 is filled taking into account the following signs of origin of goods, works, services:

"1" – in case of sale of goods included in the List, as well as goods, the code Tariff Nomenclature of foreign economic activity of the Eurasian Economic Union (hereinafter – EAEU HS Code) and name of which are included in the List, imported into the territory of the Republic of Kazakhstan from the territories of member states of the Eurasian Economic Union;

"2" – in case of sale of goods not included in the List, as well as goods, the EAEU HS Code and name of which are not included in the List, imported into the territory of the Republic of Kazakhstan from member states of the Eurasian Economic Union;

"3" – in case of sale of goods, the EAEU HS Code and name of which are included in the List, produced on the territory of the Republic of Kazakhstan;

"4" – in case of sale of goods, the EAEU HS Code and name of which are not included in the List, produced on the territory of the Republic of Kazakhstan;

"5" – in the case of the sale of goods that do not fall under the indicators "1", "2", "3", "4";

"6" – in the case of the performance of works, provision of services.

For filling out column 31 under:

1) goods included in the List, goods imported into the territory of the Republic of Kazakhstan from the territories of states that are not members of the Eurasian Economic Union, to which reduced duty rates, as well as the sizes of such rates, may be applied, are understood;

2) goods whose EAEU TN VED code and name are included in the List, goods imported into the territory of the Republic of Kazakhstan from the territories of EAEU member states, as well as goods produced within the territory of the Republic of Kazakhstan, whose EAEU TN VED code and name are included in the List, are understood.

30. In column 32, the sequential number of the line for each name of goods, work, or service is indicated.

31. In column 33, the name of the goods sold, works performed, or services provided is indicated, corresponding to the name of the goods, works, or services used by the taxpayer in their accounting systems.

This line is subject to filling for goods, works, and services related to indicators "3", "4", "5", "6" in column 31 "Indicator of the origin of goods, works, services".

32. In column 34, the name of the goods reflected in column 30 of the main (additional) sheet of the goods declaration upon import from the territory of states that are not EAEU member states, or in column 2 of the application for the import of goods and payment of indirect taxes upon import from the territory of an EAEU member state, is indicated.

This line is subject to filling for goods related to indicators "1", "2" in column 31 "Indicator of the origin of goods, works, services".

33. In column 35, the cost of the total quantity (volume) of goods shipped (supplied) under the ESF, works performed, or services provided is indicated, excluding value-added tax (hereinafter – VAT) and excise duty.

34. In column 36, the cost of the total quantity of goods shipped (supplied) under the ESF, works performed, or services provided, including VAT and excise duty, is indicated.

35. In column 37, the EAEU TN VED code is indicated.

36. In column 38, the unit of measurement of the goods, work, or service is indicated.

37. In column 39, the quantity (volume) of goods sold is indicated.

38. In column 40, the price (tariff) of the goods, work performed, or service provided per unit of measurement under the contract (agreement), excluding VAT and excise duty, is indicated.

39. In column 41, the number of the goods declaration, application for the import of goods, accompanying invoice for goods, certificate for goods ST-1, or ST-KZ is indicated.

40. Columns 42 through 54 are filled for each participant in the joint activity agreement, and/or participant in the production sharing agreement, and/or supplier under the contract for the supply of goods to the taxpayer, who is a participant in the production sharing agreement, depending on their share of participation, determined in the joint activity agreement, and/or in the production sharing agreement, and/or in the contract for the supply of goods to the taxpayer, who is a participant in the production sharing agreement.

41. In columns 55 and 56, the BIN and name of the legal entity that is the attorney (operator) of the supplier under the power of attorney agreement, including for activities carried out within the framework of the production sharing agreement, are indicated.

42. In columns 57 and 58, the number and date of the power of attorney agreement, production sharing agreement, or other document defining the attorney (operator), whose BIN is indicated in column 55, are indicated.

43. In columns 59 and 60, the BIN and name of the legal entity that is the attorney (operator) of the buyer under the power of attorney agreement, including for activities carried out within the framework of the production sharing agreement, are indicated.

44. In columns 61 and 62, the number and date of the power of attorney agreement, production sharing agreement, or other document defining the attorney (operator), whose BIN is indicated in column 59, are indicated.