Consignment Note for Transportation in Kazakhstan in 2024: What is it and What are the Issuance Rules?

Transporting goods within the country involves a significant amount of documentation. To simplify the paperwork for certain groups of goods, Kazakhstan introduced a document known as the Consignment Note (СНТ) in 2020. This document also facilitates tax and customs administration procedures.

The abbreviation is simple: Consignment Note for Goods. What is it, and how does this innovation make accounting easier? How to issue a Consignment Note and who should send this document?

Features of the Consignment Note

The Consignment Note is issued only for a specific list of goods approved by the Ministry of Finance of the Republic of Kazakhstan. Another feature of the Consignment Note in Kazakhstan is that it is prepared exclusively online through the Electronic Invoicing System (EIS).

This document makes the movement of goods within the country as transparent as possible: regulatory authorities can track the goods at any stage, from importation into Kazakhstan to acquisition by the consumer. This is crucial for the country's economic development as it helps to curb the shadow market.

Furthermore, the Consignment Note is one of the key documents for customs. If the note is incorrectly prepared, the customs service has the right to detain the goods and fine the carrier.

What Goods Must Be Accompanied by a Consignment Note?

Supporting documents are prepared in three cases:

1. Goods are imported from or exported to EAEU countries.
2. Goods fall under the category of excisable or subject to labeling.
3. Goods are listed in the exemption list.

In particular, it is impossible to do without a Consignment Note if you work with goods such as biofuels, certain petroleum products (including gasoline, diesel, fuel oil), freezers, and refrigerators. Additionally, in Kazakhstan, the Consignment Note is mandatory for alcoholic products. 

Who Prepares the Document?

Both the seller and the buyer can issue the Consignment Note, depending on who operates within Kazakhstan. If it is an import (goods are brought into the country), the buyer handles the documentation. If it is an export (goods are sent out of the country), the seller is responsible for issuing the Consignment Note in 2024.

When Should the Document Be Prepared?

The timing for issuing the Consignment Note is very strict and depends on the situation:

• Goods are moved within Kazakhstan – the document is prepared immediately after shipment.
• Goods are imported from a non-EAEU country – preparation begins no later than the day after the goods are released
  for sale.
• Goods are imported from an EAEU country – the Consignment Note is prepared at least one day before the goods cross the border of Kazakhstan.
• Goods are exported – the Consignment Note must be prepared before the shipment begins.

How to Issue and Confirm a Consignment Note in Kazakhstan?

As previously mentioned, the entire procedure is carried out online through the EIS – filling out occurs in the "Virtual Warehouse" module. You can find and download a sample Consignment Note form for Kazakhstan on thematic websites if you need a paper example. Detailed guidelines are available on the official website of the State Revenue Committee.

How to Issue a Return Consignment Note on the Portal? It is not difficult.

The document can be filled out in two languages – Russian or Kazakh. It must be signed with an electronic signature (ECP).

By default, the "currency" of the Consignment Note is the tenge. However, there are exceptions:

1. An agreement on product sharing is concluded between the parties.
2. Export is carried out with VAT at a rate of 0%.
3. Goods turnover is carried out with VAT at 0%.

For import transactions, the currency can vary: either the tenge or the currency specified in the documentation.

The final step is to send the Consignment Note for confirmation to the recipient. When importing goods into Kazakhstan in 2024, the recipient has 20 days from the document's issuance date to confirm it. The recipient can either confirm or reject the form.

When is a Consignment Note Rejected? Among the most common reasons for rejection are incorrect data (e.g., the wrong border crossing point is specified). You can find out the exact reason for rejection from the State Revenue Committee.

Does Everyone Need to Confirm a Consignment Note? Confirmation can be avoided if the Consignment Note is issued for individuals (non-entrepreneurs). Also, buyers do not need to confirm the form when exporting goods (in this case, the foreign buyer simply does not have access to the Kazakh information system).

What to Do if There is an Error in the Consignment Note?

If an error or incorrect information is found in the issued document, the Consignment Note can be revoked. You have 5 days from the date of issuance to revoke and issue a corrected Consignment Note. Note that only the supplier (for exports) or the buyer (for imports) can revoke the Consignment Note.

Как выписать исправленную СНТ на импорт? Всё очень просто: нужно оформить новую накладную и отправить её.

How to Issue a Corrected Consignment Note for Imports? It is straightforward: a new Consignment Note must be issued and sent. How to Correct an Already Confirmed Consignment Note for Imports? Unfortunately, if the recipient has already confirmed the document, it cannot be annulled.

What Are the Penalties for Errors or Delays?

For late confirmation of the Consignment Note by the recipient, for errors in the document made by the sender, fines are provided. A fine can also be imposed for other violations, including not providing the document at all.

The maximum fine is 400 MCI (Monthly Calculation Index). Additionally, the company may face confiscation of the goods or the revenue from their sale. The amount depends on three factors: the type of violation, whether it is a first-time or repeated violation, and the size of the business (small, medium, or large). For example, for late submission of the Consignment Note, a small trading point will receive a fine of 5 MCI (if the company commits the same violation again, the fine doubles). If a large business fails to issue the Consignment Note a second time, it faces the maximum fine of 400 MCI.

The Consignment Note system is relatively new, having been in use for only three years. It is continuously being improved, which not only creates prospects for the country's economic development but also provides comfortable conditions for doing business.

This article has been translated from its original language using neural network-based translation technology.