Import of goods is the import of goods into the customs territory of the Eurasian Economic Union (hereinafter referred to as the EAEU) carried out in accordance with the customs legislation of the EAEU and (or) the customs legislation of the Republic of Kazakhstan as well as the import of goods into the territory of the Republic of Kazakhstan from the territory of another EAEU member state The goods imported into the territory of the Republic of Kazakhstan are taxable imports within the EAEU When importing goods including goods that are processed raw materials into the territory of the Republic of Kazakhstan from the territory of the EAEU member states, the taxpayer is obliged to submit to the tax authority at the place of location (residence) an application for the import of goods and payment of indirect taxes including under leasing agreements (contracts) on paper and in electronic form or only in electronic form no later than the 20th of the month following the tax period The value added tax rate is 16 percent and is applied to the amount of taxable turnover and taxable imports in accordance with the Code of the Republic of Kazakhstan dated July 18, 2025 No. 214VIII SAM According to the Order of the Minister of Finance of the Republic of Kazakhstan dated December 26, 2019 No. 1424 for goods imported into the territory of the Republic of Kazakhstan from the territory of the EAEU member States, from April 1, 2023, accompanying invoices (hereinafter referred to as Bills of lading) must be issued After passing the PBX across the state border, taxpayers are required to confirm the SNT in the ESF IP When goods are imported from the territory of the EAEU member states, VAT is paid on the import of goods in accordance with KBK 105115 and an application for the import of goods and payment of indirect taxes is submitted in the form 328.00 Thus, value added tax payers are persons who import goods into the territory of the Republic of Kazakhstan in accordance with the customs legislation of the EAEU