The excise tax on imported excisable goods subject to labeling in accordance with Article 175 of the Tax Code is paid before receiving means of identification, accounting and control stamps.

When importing excisable goods specified in part one of paragraph 2, the amount of excise duty is subject to clarification and the excise duty rate effective on the date of import of excisable goods is applied.

Source : https://www.gov.kz/memleket/entities/kgd-astana/press/news/details/1224651?lang=ru