Tax Service updates list of imported goods with risk indicators: 918 items affected by VAT

The updated list of goods with risk indicators approved by the State Tax Service governs the administration of value added tax (VAT) on the import of products from EAEU member states.

Key changes and affected product groups

The changes affect a wide range of goods, including live animals, meat and fish products, as well as dairy products, vegetables, fruits and confectionery. Alcoholic beverages also appear on the list.

How the VAT tax base is determined

For each of the 918 commodity items, the list specifies the corresponding EAEU HS code, the unit of measurement and the amount of the VAT tax base. In the Kyrgyz Republic, the VAT tax base is the taxable value of the supply of goods, works and services, as well as the taxable value of goods imported from EAEU countries.

• Taxable value of the supply of goods, works and services (under Article 265 of the Tax Code of the Kyrgyz Republic)
• Taxable value of imported goods (under Article 267 of the Tax Code of the Kyrgyz Republic), including goods imported from EAEU member states

Examples of goods on the list

The list provides information on the amount of the VAT tax base for the import of products such as avocados, cocoa, grapes, asparagus and eggs.