In accordance with subparagraph 5) of paragraph 1 of Article 479 of the Tax Code of the Republic of Kazakhstan, imports of goods subject to customs declaration in accordance with the customs legislation of the Eurasian Economic Union and (or) customs legislation of the Republic of Kazakhstan, placed under a customs procedure providing for tax exemption, are exempt from value added tax.
According to subparagraph 5) of paragraph 2 of Article 525 of the Tax Code of the Republic of Kazakhstan, a legal entity that has entered into a special investment contract has the right to apply exemption from value added tax when importing goods as part of finished products produced in a special economic zone or free warehouse, subject to the following conditions:
1) the goods are placed under the customs procedure of a free customs zone or a free warehouse;
2) the customs procedure of a free customs zone or a free warehouse is completed by the customs procedure of release for internal consumption;
3) the goods were identified as part of the finished products in accordance with the customs legislation of the Republic of Kazakhstan.
According to Article 18, paragraph 2 of "Decree of the President of the Republic of Kazakhstan dated June 17, 2010 No. 1004 "On signing the Agreement on free warehouses and the customs procedure of a free warehouse" and Article 1 "Protocol on the procedure for collecting indirect taxes and the mechanism for monitoring their payment when exporting and importing goods in the customs union of December 11, 2009," in the case of the sale of goods from the territory of one member state of the customs union to the territory of another member state of the customs union and their placement under the customs procedure of a free warehouse in the territory of another member state of the customs union, there is no obligation to submit an application for the import of goods and pay indirect taxes (f 328.00).
Instead, a certified copy of the customs declaration is submitted to the state body, according to which such goods are placed under the customs procedure of a free warehouse.
In accordance with paragraph 9 of the Order of the Acting Minister of Finance of the Republic of Kazakhstan dated November 3, 2025 No. 662 "On approval of the Rules for exemption from value added tax on imports of goods within the Eurasian Economic Union," exemption from payment of value added tax on imports of goods subject to customs declaration in accordance with the customs legislation of the Eurasian Economic Union and (or) the customs legislation of the Republic of Kazakhstan, with placement under the customs procedure providing for exemption from taxes, is carried out in the manner prescribed by the customs legislation of the Republic of Kazakhstan.
When importing goods from the territory of the EAEU, the declarant does not submit an application for the import of goods and the payment of indirect taxes, in connection with the filing of a customs declaration for goods.
In the case of the sale of goods exported from the territory of one Member State to the territory of another Member State, and placing them under the customs procedures of a free customs zone or a free warehouse on the territory of this other Member State, instead of an application to the tax authority of the first Member State, a copy of the customs declaration certified by the customs authority of another Member State shall be submitted, according to which such goods are placed under customs procedures of a free customs zone or a free warehouse.
Thus, when importing goods from the territory of the EAEU, with placement under a customs procedure providing for exemption from taxes, the obligation to pay VAT does not arise.