Includes information on average tariff rates and types that U.S. firms should be aware of when exporting to the market.
Last Published: 9/21/2018

From January 2015, the Customs Union (CU) between Russia, Kazakhstan and Belarus was further integrated into the Eurasian Economic Union’s (EEU) legal framework and was enlarged to include Kyrgyzstan and Armenia. As a result, the average import tariff rate almost doubled and has reached 9.2%. Member countries opened their markets to each other, exposing domestic producers to more competition and forcing Kazakhstan to raise their customs duties to non CU-members, which led to price hikes on goods coming from outside of the union.
 
Currently, about 85% of tariffs are harmonized, although all tariff lines must be harmonized by 2025. The tariff lines cover pharmaceuticals, medical equipment, aluminum foil, rail wagons, and prefabricated buildings.  In addition, a CU Party can increase tariffs for up to six months on selected goods without the consent of the other CU Parties.  Agricultural combines and tractors will be exempt from customs duties if the import is financed through state programs.
 
The full Customs Union schedule can be found (in 6 official languages, including English) at the websites of the Eurasian Economic Commission and at the Kazakhstan Customs Control Agency.
 
Kazakhstan charges a 12% value-added tax (VAT) which is paid on top of all customs duties and excise taxes at the time of customs clearance.  Taxpayers need to have a VAT registration in Kazakhstan if their turnover during the calendar year exceeds $320,000.  Penalties for non-payment on VAT are up to 50% of turnover.  The country also provides a refund of import duties and taxes when the imported goods are processed in Kazakhstan and exported within two years after importation.  The processing operations that qualify for drawback include manufacturing and assembly operations and repairs.

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Kazakhstan Tariff Rate Quotas Import Duties