Kazakhstan imports

Import duty & taxes when importing into Kazakhstan

Overview

Import duty and taxes are due when importing goods into Kazakhstan by a private individual or a commercial entity. These are calculated on the CIF value, i.e. the sum of the value of the imported goods and the cost of shipping and insurance. In addition to duty, imports are subject to Sales Tax, and Excise Duty.

Duty Rates

Kazakhstan applies duties and tariffs of the Eurasian Economic Union (EAEU) Common Customs Tariff. Duty rates vary between 0% and 100%, with an average rate of 7.8%.

The application of duty varies for personal and commercial imports.

Personal imports which CIF value and/or weight exceed €1000 and 31 kg (per calendar month) are subject to a flat tax of 30% but not less than €4/kg. This rate applies on the excess of the mentioned value and weight limits, not on the total value or weight. An exception to this rule are personal imports of indivisible goods, i.e. single items or sets of goods weighing more than 35kg (e.g. a refrigerator, a set of furniture). The importation of indivisible goods for personal use is subject to duty per the Common Customs Tariff.

Commercial imports are subject to duty per the Common Customs Tariff regardless of the import value.

Sales Tax

Imports into Kazakhstan are subject to a standard VAT rate of 12%, levied on the sum of the CIF value, duty and excise duty.

Minimum Threshold

Personal imports which CIF value and weight do not exceed €1000 and 31 kg per calendar month are free from duty and taxes.

There is no minimum threshold for commercial imports, i.e. they are subject to duty and VAT regardless of the import value and weight.