Import and export taxes in Kyrgyzstan

1. Tariffs

Tariffs are a tax imposed by Kyrgyzstan on imported goods, based on the customs duty-paid price. The tariff rate varies according to the different categories of goods, generally between 10% and 30%.

2. Value-added tax

Value-added tax is a tax imposed by Kyrgyzstan on goods and services sold in Kyrgyzstan. The value-added tax rate is 12%. After paying tariffs, imported goods are also subject to value-added tax.

3. Consumption tax

Consumption tax is a tax imposed by Kyrgyzstan on certain specific goods, such as tobacco, alcohol and gasoline. The rate of consumption tax varies according to the different categories of goods.

4. Tax threshold

For imported goods, Kyrgyzstan Customs stipulates a duty-free amount. If the duty-paid price of the imported goods is lower than the duty-free amount, no tariff and value-added tax are required. The current duty-free amount is 1,500 euros.

Here are some specific tax examples:

The duty-paid price of an imported laptop is $1,000. According to the customs tariff rate table, the laptop is subject to a 10% tariff. Therefore, the tariff is $100. In addition, the laptop is subject to a 12% VAT, which is $120.
The duty-paid price of a box of imported cigarettes is 500 euros. According to Kyrgyzstan Excise Tax Law, the excise tax rate for cigarettes is 50%. Therefore, the excise tax is 250 euros. Since the duty-paid price of the box of cigarettes exceeds the tax-free amount, customs duties and VAT are also required. Assuming the tariff rate is 10%, the tariff is 50 euros; the VAT is 60 euros.