G/RO/LDC/N/KAZ/1  
 
3 April  2018 
(18-2027) Page: 1/4 
Committee on Rules of Origin  Original: English  
 
NOTIFICATION OF PREF ERENTIAL RULES OF OR IGIN FOR  
LEAST DEVELOPED COUN TRIES  
KAZAKHSTAN  
The following communication, dated 16 March 2018 , is being circulated at the request of the 
delegation of Kazakhstan . 
 
_______________  
 
 
Paragraph 4.3 of the 2015 Ministerial Decision on preferential rules of origin for least developed 
countries (WT/L/917/Add.1) requires preference -granting Members to notify preferential rules of 
origin as per the established procedures1. In addition, as mandated by the Ministerial Decision, the 
Committee on Rules of Origin agreed, at its meeting of 2 March 2017, to a template for such 
notifications (G/RO/84).  
 
Following such requirements, the following notification has been received from Kazakhstan.  
 
A. BASIC INFORMATION  
 
1)  Notifying  member  Kazakhstan.  
2)  Date of entering into force of Rules 
of origin and any substantive  
modification thereof  1 July 2010 . 
http://www.eurasiancommission.org/ru/act/trade/dotp/comm
onSytem/Pages/normatBaza.aspx  
3)  Date of expiration of Rules of origin 
if applicable  No expiration date . 
4)  Title of the preferential scheme for 
which legislation on Rules of origin 
is applicable  The Generalized System of Preferences of Eurasian Economic 
Union . 
5)  Authority(ies) granting the 
preferential treatment  State Revenue Committee, Ministry of Finance of the Republic 
of Kazakhstan http://kgd.gov.kz/en . 
6)  National authorities in charge of 
Rules of origin administration  State Revenue Committee, Ministry of Finance of the Republic 
of Kazakhstan.  
http://kgd.gov.kz/en/content/contacts -1  
tel.: +7 (7172) 71  84 63  
 
  
                                                
1 The relevant notification requirements are contained in Paragraph 2(d) of Annex 1 of the Transparency 
Mechanism for Preferential Trade Arrangements (WT/L/806) and in Paragraph 4 of Annex II of the Agreement 
on Rules of Origin.  G/RO/LDC/N/KAZ/1  
 
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  B. INFORMATION ON RULES OF ORIGIN  
 
I.  BENEFICIARIES  
1)  List of Beneficiaries  Decision of the Customs Un ion Commission No. 130 of 
27 November 2009 . 
http://www.eurasiancommission.org/en/act/trade/dotp/com
monSytem/Documents/List%20of%20Countries -
beneficiares%2010.10 .2016.pdf  
2)  Eligibility  
 List of goods originating from developing and least 
developed countries – beneficiaries of the system of tariff 
preferences of the Customs Union . 
http://www.eurasiancommission.org/en/act/trade/dotp/com
monSytem/Documents/List%20of%20preferential%20goods
%20%28GSP%29. pdf  
Annex to the Agreement on Rules for Determining of Origin 
of Goods from Developing and Least Developed Countries, of 
12 December 2008 (hereinafter – Agreement)2. 
http://www.eurasiancommission.org/en/act/trade/dotp/com
monSytem/Documents/Rules%20of%20Origin%20for%20for
%20developing%20and%20least%20developed%20countrie
s.pdf 
 
II.  CRITERIA FOR DETERMINING SUBSTANTIAL TRANSFORMATION  
This information is laid down in Sections I -V of Rules for determining of origin of goods from 
developing and least developed countries, which is t he Annex to the Agreement.  
http://www.eurasiancommission.org/en/act/trade/dotp/commonSytem/Documents/Rules%2 0of%
20Origin%20for%20for%20developing%20and%20least%20developed%20countries.pdf  
1) General criteria, if applicable for all 
products  See Section I of the Annex to the Agreement .  
 (a) Definition of wholly obtained 
products  See Section II of the Annex to th e Agreement . 
 (b)  Describe the criteria for not -
wholly produced products  See Section III of the Annex to the Agreement . 
 (c)  Insert the formula for 
calculating ad valorem  
percentage  See Section III of the Annex to the Agreement . 
2) Product specific rules of origin where applicable:  
 (a)  Insert  the link where the 
complete list of product 
specific rules of origin can be 
found.  There is no list of product specific rules of origin.  
 (b)  Insert the formula for 
calculating ad valorem  
percentage, when applied for 
product specific rule  None. 
3) Definition of non -originating 
material and originating material, if 
any None. 
4) List of insufficient working process, 
if any  See Section IV of the Annex to the Agreement . 
5) Rules for application of cumulation 
and related procedures if any  See Section III of the Annex to the Agreement . 
6) Any other information that member 
deems necessary  See Section V and Section VI of the Annex to the 
Agreement . 
  
                                                
2 The text of the Agreement was s ubmitted through notification G/RO/N/ 148/Rev.1 . 
 G/RO/LDC/N/KAZ/1  
 
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  III.   DOCUMENTARY REQUIREMENTS  
1) Certificate of origin and other proofs of origin  
 (a)  Requirement for certificate of 
origin and/or any other proof 
of origin, if any  See Section VI and Section VII of the Annex to the 
Agreement . 
 (b)  Authority to be designated 
for issuance  of certificate of 
origin  See Section VIII of the Annex to the Agreement . 
 (c)  Prescribed form of Certificate 
of origin and/or any other 
proof of origin  See Annex 1 to the Rules for determining of origin of goods 
from developing and least developed countries . 
 (d)  Any other procedures applied 
for certificate of origin 
and/or any other proof of 
origin, if any  None. 
2) Direct Shipment  
 (a)  Rules applicable for direct 
shipment, if any  See Section VI of the Annex to the Agreement . 
 (b)  Documentary requirement for 
proof of direct shipment 
including when the transport 
of consignment involves 
transit through one or more 
intermediate countries, if any  Generally Bill of Lading is used to prove the fulfilment of 
requirements for direct consign ment.  
 
IV.  VERIFICATION AND PENALTIES  
1)  Procedure for verification of proofs 
of origin  See Section VIII of the Annex to the Agreement .  
2)  Penalties for fraud and false 
declarations  See Article 551 of the Code of the Republic of Kazakhstan 
"On Administrative Offenses " (No. 235-V of 5 July 2014) . 
http://adilet.zan.kz/rus/docs/K1400000235#z0   
3)  Authorities and procedures for 
appeal in the case of dispute on 
verification  See Article 21. "Appeal (dispute) of decisions, actions 
(inactions) of customs bodies and /or their officials " of the 
Code of the Republic of Kazakhstan "On Customs Regulation in 
the Republic of Kazakhstan"(No. 123 -VI of 
26 December  2017). 
See Chapter 29. "Procedure on the cases of disputing 
decisions and actions (inactions) of the state bodies, local 
bodies, public associations, organizations, officials and civil 
officers " of the Code of the Republic of Kazakhstan "Civil 
Procedure Code of the Republic of Ka zakhstan" (No. 377 -V of 
31 October 2015) . 
http://adilet.zan.kz/rus/docs/K1700000123   
http://adilet.zan.kz/rus/docs/K1500000377   
4) Requirement for preserving the 
documents related to issuance of 
certificate of origin  The Agreement does not set forth such requirements though 
as a common rule in the Eurasian Economic Union the issuing 
authority shall keep the records used to issue the C ertificate 
for 3 years.  
5) Any other relevant information  None. 
 
  G/RO/LDC/N/KAZ/1  
 
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  V.  REFERENCE TEXTS  
(a) The legislative texts in one of the 
official WTO languages containing 
the preferential rules of origin 
applicable under a PTA granted 
under the Decision on Measures in 
Favour of Least -Developed 
Countries (Annex F of the Hong 
Kong Ministerial Declaration)  http://www.eurasiancommission.org/en/act/trade/dotp/com m
onSytem/Pages/normatBaza.aspx  
(b) The full text of the administrative 
regulations concerning modalities 
for issuance, acceptance, 
retrospective issuance and 
replacement of certificates of 
origin or any equivalent 
declarations to be made, including 
any re quirements  related to 
stamps to be used along with 
notification of stamps  
(c) The full text and related 
administrative regulations of the 
modalities for the proof of 
movement of the consignment of 
the goods from the beneficiary 
countries to preference -giving 
countries including transit through 
third countries  
(d) The full texts of the modalities of 
the verification procedures and 
related penalties  https://docs .eaeunion.org/docs/ru -
ru/01413569/itia_12042017   
http://adilet.zan.kz/rus/docs/K1700000123   
 
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