2024 Kazakhstan Regulatory - duty and VAT free threshold
Up until the 31st of March 2024 , the Council of the Eurasian Economic Commission (EEC) had approved a temporary increase of the duty and import VAT free (exemption) threshold , for foreign* online purchases of Business to Consumer (B2C) shipments from Rest of World to Kazakhstan, from€ 200 to € 1,000 per shipment.
As of the 1st of April 2024 , this increased threshold is going back to its original state , and will be reduced back to € 200 per shipment , with duty and import VAT being assessed again for B2C shipments for personal use with a goods value above € 200 per shipment .
* In general, companies outside of Kazakhstan. Please note that in case of imports into KZ from EAEU countries (Armenia, Belarus, Kazakhstan, Kyrgyzstan and Russia), no customs duties are assessed.
Duty with different good values:
Time | Good Value below €200 | Good Value €200 - 1,000 | Good value above €1,000 |
|---|---|---|---|
Until 31st March 2024 | Exempted | Exempted | Levied |
As of 1st April 2024 | Exempted | Levied | Levied |
VAT with different good values:
Time | Good Value below €200 | Good Value €200 - 1,000 | Good value above €1,000 |
|---|---|---|---|
Until 31st March 2024 | Exempted | Exempted | Levied |
As of 1st April 2024 | Exempted | Levied | Levied |
Shippers from Rest of World to Kazakhstan will need to:
- Understand the updated duty and import VAT threshold, and review if it is applicable for their business.
- Update their systems when they are offering an ‘ full landed cost ’ to their customers, to ensure that the total price on the sellers' website must reflect the duty and VAT threshold changes.
Duty charge calculation specific to Kazakhstan
The duties charged in Kazakhstan is based on the higher value of 2 calculation outcomes:
- Cost of the goods minus the duty threshold, multiplied by the duty rate
- Weight of the goods , multiplied by € 2 per kilogram.
Please see below example * :
Goods Value | Goods Weight | ||
Goods Value | € 450 | Goods weight | 2 KG |
Duty Threshold | € 200 | - | - |
Value for customs purposes | € 250 | Value for customs purposes | - |
Duty Rate | € 250.*15%= € 37.5 | Duty Rate | 2 KG * € 2 = € 4 |
Customs whill charge the highest outcome of the 2 calcualtions, € 37.5 in this example. | |||
*The calculation of import VAT remains as is: the total of goods value + Insurance cost + Freight cost + Other costs ( e.g. Royalties) + Import Customs duties multiplied
by the applicable import VAT rate.