Import from the EAEU
The resolution clarifies the procedure for issuing tax registration certificates for importers of goods from EAEU countries. Tax authorities are now required to verify the actual place of activity of the importer and their warehouses within three working days upon first request, and within one day for subsequent requests.Grounds for refusing to issue such certificates have been established. These include failure to submit tax reports, outstanding indirect tax debts, application of preferential tax regimes, discrepancies in actual location, and absence of real estate for storing goods.
A mechanism for canceling certificates and blocking access to the automated accounting system has also been outlined. If three violations are recorded during the import of goods from the EAEU within a year, access may be blocked for one year.
Additionally, if individuals exceed the norms for importing goods "for personal use," mobile groups must relay information to tax authorities for the collection of indirect taxes.
Labeling of Beverages and Turnover of Stocks
The resolution provides for a phased introduction of excise regulation. Starting January 1, 2027, national beverages such as bozo, maksym, and zharm will be subject to labeling, provided that established technical conditions are met. From May 1, 2027, the requirements will also apply to restaurants selling their own beverages, including sweet and carbonated waters.During the six months following the introduction of labeling, the sale of unmarked excise goods is permitted. An exception is made for baby food classified under HS code 2202, which has a separate deadline if there is a state registration certificate.
Alcohol from the EAEU
Importers of alcoholic products subject to labeling are allowed to use a bank guarantee instead of a deposit payment. This guarantee must be issued by a Kyrgyz bank and remain valid for at least six months from the date of application for excise stamps.Oil, Fuel, and Gas Stations
To account for oil and petroleum products, a requirement has been introduced to provide monthly data on stocks, shipment volumes, and meter readings from fuel dispensers to the tax information system. Tax authorities have been given six months to implement this mechanism.Patents and Trade in Markets
The definition of trade under the patent system has also been updated; it now covers not only markets and small markets but also trading facilities located nearby. Restrictions on the maximum area of trading places, previously set at 10, 20, and 30 square meters, have been removed.Extension of the Deadline for One of the Decisions
Additionally, the resolution extends the deadline established by document No. 539 dated August 29, 2025, from September 30, 2025, to July 1, 2026.The Cabinet emphasizes that these measures are aimed at increasing trade transparency, enhancing import control, and boosting tax revenues to the republican budget.
