Excise Duty
✓The List of Excisable Goods
✓Payers
✓Objects of taxation
✓Excise Duty Rates
✓Adjustment of Tax Base
✓Deduction from Tax
✓Taxation of import of excisable goods
The List of Excisable Goods
The following shall be recognised as excisable goods:
all types of alcohol
petrol (except for aviation
fuel), diesel fuel
alcohol products
Passenger cars (except for cars
with manual controls or manual
control adapters, specifically
designed for the disabled)
Beer with the volume contents
of ethyl alcohol not more than
0.5 per cent
crude oil, natural gas liquids
tobacco items
Payers
1) those that manufacture excisable goods in
the territory of the Republic of Kazakhstan;
2) those that import excisable goods into the
customs territory of the Republic of
Kazakhstan;
3) those that carry out whole-sale, retail trade
in petrol (except for aviation fuel) and
diesel fuel in the territory of the Republic of
Kazakhstan;
Payers
4) those that sell, confiscated, ownerless
excisable goods and also excisable goods
which were inherited by the state and
transferred into the ownership of the state free
of charge in the territory of the Republic of
Kazakhstan excisable goods provided excise
duty was not paid on such goods in the
territory of the Republic of Kazakhstan
previously in accordance with the Republic of
Kazakhstan legislation;
Payers
5) those that carry out sales of estate stocks
of excisable goods where on said goods the
excise duty in the territory of the Republic
of Kazakhstan was not paid previously in
accordance with the Republic of Kazakhstan
legislation;
6) Also, non-resident legal persons and their
structural units shall be payers of excise
duty
Shall not be recognised as payers:
The authorised state bodies which carry out
sale of confiscated, ownerless excisable goods
and excisable goods inherited by the state and
received into the ownership of the state free of
charge in the territory of the Republic of
Kazakhstan.
Excise Duty Rates
▪Rates of excise duties shall be established
as percentage (advalorem) of the price of the
goods and (or) as a certain amount per unit
of measurement (fixed) in a natural