The rules for applying the minimum price level for certain types of goods imported from the territory of the EAEU member States to the territory of the Republic of Kazakhstan to determine the value of purchased goods were approved by Order No. 658 of the Minister of Finance of the Republic of Kazakhstan dated October 31, 2025.
The order will enter into force on January 1, 2026.
The minimum price level is the minimum price level for certain types of imported goods.
The MUC is determined annually in the period from:
- January 1 to March 31;
- April 1 to June 30;
- July 1 to September 30;
- October 1 to January 31.
If the value of the goods declared by the importer is lower than the established amount of the VAT, the VAT is calculated from the value provided by the VAT.
The IUC is used only for calculating VAT on import, not for sale.
The list is updated every quarter.