Important Information for Manufacturers and Importers: Refund and Offset of Overpaid Recycling Fees
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Important Information for Manufacturers and Importers: Refund and Offset of Overpaid Recycling Fees

In accordance with subparagraph 4) of paragraph 1 of Article 389 of the Environmental Code of the Republic of Kazakhstan, the refund and/or offset of overpaid recycling fee amounts shall be carried out in accordance with the Rules of JSC “Zhasyl Damu”, approved by the decision of the Management Board of JSC “Zhasyl Damu” dated November 14, 2024.

Application deadline:
Applications for a refund or offset of overpaid amounts are accepted until March 1 of the year following the year in which the payment was made.
For example, if the payment was made in 2025, the application must be submitted no later than March 1, 2026 (inclusive).

Grounds for refund or offset:

  1. Erroneous payment of the recycling fee (in full or in part);

  2. Independent export (removal) of products or goods outside the Republic of Kazakhstan;

  3. Independent recycling of packaging waste (defective products, trimmings, expired products in packaging) by transferring them to entities engaged in waste recovery or recycling operations.

Application procedure:
To request a refund or offset of overpaid amounts, an application must be submitted along with supporting documents as specified in the Rules.
The application is submitted through the automated system e-otinish.kz using an electronic digital signature (EDS).

Attention!
Overpaid amounts must be confirmed no later than 30 calendar days before the deadline for submitting the corporate income tax declaration for the reporting period in which the recycling fee was paid.

You can find more details in the Rules for Refund and Offset of Overpaid Recycling Fees at the following link:
https://recycle.kz/storage/app/media/doc/Pravila-vozvrata-05.12.24.pdf