EAEU: New Rules for Confirming the Origin of Goods from November 15, 2026 - FCHAIN

EAEU: New Rules for Confirming the Origin of Goods from November 15, 2026

From November 15, 2026, new rules for examining and determining the country of origin of goods intended for public procurement within the Eurasian Economic Union (EAEU) will come into force in Kazakhstan. The changes were approved by Order No. 545 of the Acting Minister of Industry and Construction of the Republic of Kazakhstan, dated October 30, 2026. Under the new requirements, the National Chamber of Entrepreneurs (NCE) will conduct examinations and issue certificates confirming the origin of industrial products. The procedure includes verification of production facilities, technological processes, accounting and tax documentation, as well as mandatory on-site inspections of manufacturing facilities. The new rules apply to individual entrepreneurs and legal entities producing goods, materials, or components in Kazakhstan.

 

Why Is a Certificate of Origin Examination Required?

A certificate of origin examination confirms that the manufacturing process meets the EAEU requirements under which industrial products are recognized as originating from a member state of the Union. The conditions for determining the origin of certain categories of goods are established by Decision No. 105 of the Council of the Eurasian Economic Commission, dated November 23, 2020. The certificate confirms compliance with the required manufacturing and technological operations when products are included in the Eurasian Register of Industrial Goods. Key features of the certificate:

1. It is issued for an unlimited quantity of manufactured products.
2. It remains valid for two years from the date of issuance, provided that all applicable requirements continue to be met.
3. It may become invalid before its expiration date if the manufacturing process no longer complies with EAEU requirements.
4. It is issued electronically and may also be provided in paper form upon the applicant’s request.

 

Application Procedure for the Examination

To obtain the certificate, manufacturers must submit an application through the NCE digital system using an electronic digital signature (EDS). The application must be submitted to the territorial office of the Chamber at the location of the manufacturing facility. In cases specified by the rules, applicants may apply to the nearest territorial office. The examination is conducted under an agreement between the applicant and the NCE. After registration of the application, authorized specialists review the submitted documents, inspect the manufacturing facilities, and assess whether the products comply with the established requirements. Following the examination, an electronic certificate is issued, or a formal refusal is provided with an explanation of the reasons.

 

Documents Required from Manufacturers

To undergo the examination, companies must prepare documents confirming their business registration, availability of manufacturing resources, and compliance of technological processes with the applicable requirements. The main list includes:

1. Registration documents: information on the registration of a legal entity or individual entrepreneur, articles of association, documents confirming the appointment of the company director, and the director’s identity document.
2. Tax documents: a VAT registration certificate, if the applicant is registered for VAT.
3. Documents for manufacturing premises: proof of ownership or a lease agreement with a term of at least two years, together with confirmation of registration of the encumbrance.
4. Employee information: a certificate confirming the number of employees and a list of production, support, engineering, and technical personnel.
5. Equipment information: a list of manufacturing equipment and, where required, measuring and testing equipment and inventory.
6. Technical documentation: a description of the manufacturing process, design and technological documents, and a list of applicable standards and technical regulations.
7. Product documentation: conformity assessment documents or a product identification report if mandatory conformity assessment is not required.
8. Raw materials and components: a list of materials used in production, indicating their country of origin and supporting documents.

Depending on the product category, additional documents may be required to confirm rights to technical documentation and software, as well as the availability of a service center, laboratory, or design and technology department.

 

Verification of Accounting and Tax Documentation

During the examination, particular attention will be paid to the accuracy of accounting records, tax reporting, and information about the company’s employees.

 

Tax Reporting and Employee Information

To confirm the number of employees, manufacturers must provide the following tax returns:

1. Form 200.00, including Appendices 200.01–200.04 for the previous quarter.
2. Appendix 200.05 for the previous calendar year.
3. Form 910.00 for the previous six-month period, applicable to taxpayers using the special tax regime based on a simplified declaration.

If employee information differs from the data reported in tax returns, employment contracts must be provided. In certain cases, documents confirming mandatory payments on individuals’ income for the previous three months may serve as supporting evidence.

 

Confirmation of Equipment Availability

If manufacturing equipment is owned by the company, a detailed breakdown of the “Property, Plant and Equipment” balance sheet item must be submitted as of the latest reporting date of the previous financial year, signed by the company’s chief executive. For leased equipment, a lease or usage agreement and an acceptance and transfer certificate are required.

 

Confirmation of the Cost and Origin of Raw Materials

Manufacturers must provide a calculation of the cost of finished products based on the ex-works (EXW) price, separately indicating the cost of foreign raw materials and components. For materials purchased in Kazakhstan, the relevant electronic invoice numbers must be specified. For imported raw materials, documents confirming the transfer of ownership and a customs declaration from the Keden information system are required. Customs declarations are not required for raw materials imported from EAEU member states. Therefore, the completeness and accuracy of accounting and tax documentation are important conditions for successfully completing the examination.

 

How Are Manufacturing Facilities Inspected?

Following the preliminary review of the application and supporting documents, NCE representatives conduct an on-site inspection of the manufacturing facility. The manufacturer must be notified of the inspection date through the digital system at least two working days in advance. During the inspection, specialists:

1. Verify information about manufacturing equipment, including factory, serial, and inventory numbers.
2. Check equipment types, brands, and models against their markings or technical documentation.
3. Assess equipment functionality through demonstrations of manufacturing operations.
4. Verify the actual availability of manufacturing resources.
5. Photograph product samples and manufacturing premises.

If manufacturing operations are carried out at several locations, each facility must be inspected. An inspection report is prepared following the visit. If necessary, the NCE may engage an independent technical specialist.

 

Examination Timeframes

The new rules establish specific deadlines for reviewing applications and issuing examination results.

1. Up to 15 working days — completion of the examination after application registration.
2. Up to 5 working days — extension of the examination period if the application requires revision.
3. 3 working days — submission of missing documents by the applicant.
4. At least 2 working days in advance — notification of the manufacturer about the upcoming on-site inspection.
5. 2 working days — issuance of the examination certificate or a refusal decision after completion of the examination.
6. 5 working days — notification of changes in manufacturing technology or the country of origin of raw material suppliers.
7. 1 working day — issuance of a replacement copy of a lost certificate.
8. 5 working days — adoption of a decision to revoke the certificate.

The NCE will retain a copy of the issued certificate and the supporting documents used for its issuance for three years.

 

Grounds for Refusal and Revocation of the Certificate

An examination certificate may be refused if the manufacturer fails to meet EAEU requirements, submits inaccurate documentation, or if the on-site inspection does not confirm the declared manufacturing facilities, equipment, personnel, or technological operations. In the event of refusal, the applicant will receive a formal decision specifying the requirements that have not been met. An issued certificate may be revoked in the following circumstances:

1. Termination of the company’s operations or production of the relevant goods.
2. Changes in manufacturing technology or the country of the raw material supplier that affect the origin of the products.
3. Changes to EAEU manufacturing requirements.
4. Entry into force of a relevant court decision.
5. A request for revocation submitted by the applicant.

The certificate ceases to be valid from the date the revocation decision is made, and the manufacturer is notified accordingly.

 

Professional FChain Kazakhstan Services for Manufacturers

FChain Kazakhstan provides professional accounting, tax, and legal services to companies engaged in manufacturing and commercial activities in Kazakhstan. Comprehensive business support ensures proper accounting practices, preparation of the necessary documentation, and compliance with legal requirements relevant to confirming the origin of manufactured products.

Accounting and Tax Services — maintenance of accounting and tax records, preparation of financial and tax reports, and proper recording of transactions involving manufacturing equipment, raw materials, and components.

Accounting Recovery — restoration of accounting records and primary documentation to ensure the accuracy and reliability of a company’s financial information.

Payroll Services — professional calculation of salaries, taxes, and mandatory social contributions in accordance with Kazakhstan’s legislation.

Legal Support for Business — legal assistance to manufacturers in meeting regulatory requirements and preparing the necessary business documentation.

Legal Audit — review of corporate legal documents and internal procedures to assess compliance with applicable regulatory requirements.

Drafting Contracts — preparation and review of agreements for the lease of manufacturing premises and equipment, supply of raw materials, and other commercial arrangements.

The introduction of new rules for examining the origin of goods from November 15, 2026, increases the importance of accurate accounting records, properly prepared manufacturing documentation, and verification of actual technological processes. Reviewing documentation in advance and complying with the established requirements will allow manufacturers to reduce the risk of certificate refusal and ensure timely completion of the examination process.

 

New Salary and Contribution Requirements from 2027

Prepared by: Anel Kosmaganbetova

Assistant to the Director

FChain Kazakhstan

 📩almaty@f-chain.com
WhatsApp: +7 771 214 1820