Kazakhstan customs import and export taxes and fees
Tax rate
1.Kazakhstan's import tariffs are usually adjusted once a year. The ad valorem tax rate for most imported products is between 0-15%, and the weighted average tax rate is 8.6%. However, the specific tax rate will vary depending on factors such as the type of goods, the country of origin, and trade agreements.
2. For example, some high-tariff products such as canned fish and shrimp, sugar, and cooked meat may have tariff rates much higher than the average. For exports, Kazakhstan implements an incentive policy. Except for specific goods (such as weapons, ammunition, fur of certain animals, and scrap metal), most goods are exempt from export tariffs.
Collection method:
Kazakhstan Customs uses three methods to collect tariffs: ad valorem tax, specific tax, and mixed tax. Ad valorem tax is calculated based on the value of the goods, specific tax is calculated based on the quantity or weight of the goods, and mixed tax is a combination of the two.
Value-added tax
Tax rate: Kazakhstan's value-added tax rate is 12%
Value-added tax is a tax levied on the value-added part of goods and services. At the import
stage, value-added tax is usually levied together with tariffs.
Standard Tax Threshold
Restrictions on duty-free import of goods for personal use:
Since January 1, 2020, Kazakhstan has imposed restrictions on duty-free import of goods for
"personal use". Specifically, the threshold for duty-free import of land and sea transport goods
for personal use into the territory of the Eurasian Economic Union member states has been
reduced to 200 euros, and the total weight should not exceed 31 kilograms. Goods exceeding this
limit are subject to customs duties and VAT.
Other tax thresholds
For general trade imports, Kazakhstan does not have a clear concept of "tax thresholds". The collection of customs duties and VAT is calculated based on the actual value, quantity and tax rate of the goods, rather than based on a fixed threshold amount or quantity.
