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Introduction of the traceability mechanism for goods imported into the EAEU customs territory
Starting from 1 September 2026, a supranational EAEU traceability mechanism will be introduced (previously, only national mechanisms were in place - SNT (accompanying waybills), Virtual Warehouse, and ESF (electronic invoices)). Taxpayers dealing with goods included in the approved list (34 CN FEA (Commodity Nomenclature of Foreign Economic Activity) codes) will be required to issue ESFs based on accompanying waybills generated through the "Virtual Warehouse" module. The full list is available on the State Revenue Committee's website at https://kgd.gov.kz/.