💠 The State Revenue Committee MF RK informs participants of foreign economic activity on the procedure for making mandatory payments during the customs clearance of vehicles.
In accordance with current legislation, the following payments are due when importing vehicles into the territory of the Republic of Kazakhstan:
Customs duty for customs declaration — in the amount of 6 monthly calculation indices (Resolution of the Government of the Republic of Kazakhstan) dated 05.04.18 № 171.)
Import customs duty - determined in accordance with the Unified Customs Tariff of the Eurasian Economic Union. The duty rate depends on the manufacture year, volume, and type of engine, and can vary from 0% to 18%, or be set at a fixed amount depending on the measurement unit (Decision of the EEC Council dated 14.09.21 № 80).
💠 Excise tax is payable in respect of passenger and other motor vehicles intended mainly for transporting people with an engine capacity of more than 3,000 cubic meters. The excise tax rate is 100 tenge per 1 cubic meter. cm. (paragraph 4 of art.463 of the Tax Code).
Value added tax (VAT) — 12 % from taxable imports (Tax Code RK).
Additionally, we inform you that reduced import customs duties may be applied to vehicles as part of the Republic of Kazakhstan's obligations upon joining the World Trade Organization.
For more information and consultations, you can contact the territorial state revenue authorities or visit the Committee's official website.: https://kgd.gov.kz.