In accordance with paragraph 2 of Article 444 of the code of the Republic of Kazakhstan" on taxes and other mandatory payments to the budget " (hereinafter referred to as the tax code), in relation to certain types of imported goods, the minimum price level (hereinafter referred to as the MPL) is applied in accordance with the procedure determined by the authorized body in the field of regulation of trade activities. The list of certain types of goods used in MPL is approved by the Government of the Republic of Kazakhstan. Rules for fixing the minimum level of prices for certain types of goods imported from the territory of the EEU member states to the territory of the Republic of Kazakhstan in accordance with the order of the Minister of trade and integration of the Republic of Kazakhstan dated November 16, 2021 No. 594-od, the list of goods used in MPL was approved, which includes ethyl alcohol with an alcohol concentration of less than 80% and ethyl alcohol with an alcohol concentration of 80% or more, cognac, vodka.
Reference: from January 1, 2025, MPL also applies to wheat, sunflower oil, eggs, yeast and flour.