Excise duties are imposed on goods produced in the territory of the Republic of Kazakhstan and imported in the territory of the Republic of Kazakhstan, specified in Article 462 of this Code.

Payers

      1. Payers of excise duties are individuals and legal entities that:

      1) produce excisable goods in the territory of the Republic of Kazakhstan;

      2) import excisable goods in the territory of the Republic of Kazakhstan;

      3) carry out wholesale, retail sale of gasoline (except for aviation fuel) and diesel fuel in the territory of the Republic of Kazakhstan;

      4) realize excisable goods, specified in subparagraphs 5)- 7) of part one of Article 462 of this Code, which were confiscated, are ownerless, were inherited by the state and transferred into state ownership free of charge in the territory of the Republic of Kazakhstan, and for which an excise duty in the territory of the Republic of Kazakhstan has not been paid in accordance with the legislation of the Republic of Kazakhstan;

      5) realize assets subject to excise duty, specified in Article 462 of this Code,and for which an excise duty in the territory of the Republic of Kazakhstan has not been paid in accordance with the legislation of the Republic of Kazakhstan;

      6) assemble (complete a set of) excisable goods, provided for by subparagraph 6) of part one of Article 462 of this Code.

      2. Payers of excise duties are also individuals importing excisable goods from the territory of the member states of the Eurasian Economic Union for business purposes.

      The criteria for classifying excisable goods as those imported for business purposes are established by the authorized body.

      3. Non-resident legal entities and their structural units are also payers of excise duties with account of the provisions of paragraph 1 of this article.

      4. Authorized state bodies realizing excisable goods, specified in subparagraphs 5), 6) and 7) part one of Article 462 of this Code, which were confiscated, are ownerless, were inherited by the state and transferred into state ownership free of charge, allocating material assets to and releasing them from the state material reserve in the territory of the Republic of Kazakhstan are not payers of excise duties.