The List of imported goods for which VAT is paid by the offset method includes goods, the production of which does not exist in the territory of the Republic of Kazakhstan, as well as goods that do not cover the needs of the Republic of Kazakhstan. Such goods include: equipment; agricultural machinery; freight rolling stock of motor transport; helicopters and airplanes; railway locomotives and cars; sea vessels; spare parts; pesticides; breeding animals and equipment for artificial insemination; live cattle.

The said List was supplemented with new groups of goods and some groups of goods were excluded.

Kazakhstan Tax Tax Code