Kazakhstan Customs Import and Export Policy

【Customs taxes and fees】

Customs taxes and fees are uniformly formulated by the Eurasian Economic Union. In order to protect the interests of domestic production enterprises, Kazakhstan requires that the unified tax rate be aligned in stages, and has applied for a "transition period" for more than 400 commodities. In addition to the "transition period", Kazakhstan has also won a right: all imported machinery and equipment and raw and auxiliary materials used for foreign investment projects in Kazakhstan are exempt from import tariffs. Other customs taxes and fees (customs fees, etc.) are determined by the Kazakhstan government.

Import value-added tax and consumption tax are collected by tax authorities. At present, the import value-added tax rates of the five countries of Russia, Belarus, Kazakhstan, Armenia and Kyrgyzstan are: Russia - 20%; Belarus - 20%; Kazakhstan - 12%; Armenia - 20%; Kyrgyzstan - 12%. The consumption tax rate is levied according to the existing regulations of each country based on different commodities, and whether it will be unified in the future remains to be studied.

【Customs procedures】

Goods and means of transport shipped into Kazakhstan shall go through customs clearance procedures at the destination port; goods shipped out of Kazakhstan shall go through relevant procedures at the port of origin.