Goods that are moved between the states of the Eurasian Economic Union and fall under the traceability mechanism are accompanied by a goods accompanying invoice (GAI). Below, we discuss what this means in practice for Kazakhstani businesses, who it affects, and how to organize work without mistakes.
What is happening
For goods included in the list of traceable items within the EAEU, the issuance of GAI becomes a mandatory element of the movement of goods. GAI is an electronic document that records the fact of the movement of goods and links it to the participants in the transaction, the details of the goods, and subsequent operations. For traceable items, the invoice allows regulatory authorities to see the path of the goods from import or production to final sale.
The essence of the traceability mechanism is that each batch of goods has a "digital footprint": information about it is transmitted to the information system and compared with the data from declarations, invoices, and subsequent sales. GAI in this chain serves as a document confirming the legality of the turnover and the correctness of the declared information.
Who is affected
The requirement primarily affects:
- importers and exporters who import or export traceable goods within mutual trade of the EAEU;
- wholesale and retail organizations that resell such goods within the country;
- manufacturers if the produced or used products are included in the list of traceable items.
If your assortment includes categories of goods for which traceability has been introduced, the issuance of GAI ceases to be a voluntary step and becomes part of the regular document flow for each operation with such goods.
What to do
To work with GAI for traceable goods without failures, follow this procedure:
1. Check your nomenclature. Compare goods by HS codes with the current list of traceable items and determine which operations will require GAI.
2. Prepare access to the electronic system. The issuance of GAI is done electronically, so ensure that responsible employees have a valid electronic digital signature and access to the relevant information system.
3. Set up product accounting data. Correct names, units of measurement, quantities, and batch details are the basis for ensuring that the information in GAI matches other documents without discrepancies.
4. Issue GAI for each movement operation. Write out the invoice upon import, movement, and sale of traceable goods, confirm it, and monitor the status of the document.
5. Store and reconcile documents. Regularly compare GAI data with accounting and warehouse records to timely identify discrepancies.
Pay special attention to staff training: most errors are related not to the system itself, but to incorrect data entry about the goods and untimely confirmation of invoices.
How to avoid typical mistakes
Most often, problems arise due to discrepancies between GAI data and the actual movement of goods, incorrectly specified batch details, as well as untimely issuance of invoices. Maintain an internal regulation: who and at what moment issues GAI, who confirms it, and who is responsible for reconciliation. Such order reduces the risk of claims and simplifies interaction with regulatory authorities.
Frequently asked questions
What is GAI and why is it needed for traceable goods? — It is an electronic accompanying invoice for goods. For traceable items, it confirms the legality of the movement of goods and links it to data about the batch and participants in the transaction.
For which goods is GAI required? — For those included in the list of goods subject to traceability within the EAEU. You need to compare your assortment by HS codes with the current list.
In what form is GAI issued? — In electronic form through the relevant information system, using the electronic digital signature of the responsible person.
Who is obliged to issue GAI? — Participants in the turnover of traceable goods: importers, exporters, wholesale and retail sellers, as well as manufacturers working with such goods.
What to do in case of discrepancies in data? — Compare GAI data with accounting and warehouse records, identify the cause of the discrepancy, and enter correct data, preventing further movement of goods with erroneous details.
Sources
- Issuance of GAI for goods subject to traceability within the EAEU — KGD · all news (center + regions)