The Eurasian Economic Commission’s Board has approved changes to the procedure for amending the declaration for goods.

The adopted changes prioritize the amendments to the declaration in electronic form, as well as allow the customs authority to issue a decision on such amendments in the form of an electronic document. As a result, the entire document flow when amending the declaration becomes predominantly electronic.

Besides, for the Republic of Kazakhstan, the list of cases in which the declaration can be amended after the release of goods has been supplemented with a new situation: this is now possible if, after the release of goods, the taxpayer declares the application of the VAT offset method. This supplement was made to enable Kazakhstani participants of foreign economic activities to refund or offset previously paid taxes after the goods have already been released.