The Department of State Revenue for the Mangystau region informs participants in foreign economic activity about the procedure for making mandatory payments during customs clearance of vehicles.

In accordance with the current legislation, when importing vehicles into the territory of the Republic of Kazakhstan, the following payments are payable:

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 is determined in accordance with the Unified Customs Tariff of the Eurasian Economic Union. The duty rate depends on the year of manufacture, volume and type of engine and can vary from 0% to 18%, or be set at a fixed amount depending on the unit of measurement (Decision of the EEC Council dated 09/14/21 № 80).

Excise tax is paid in respect of passenger cars 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 (paragraph 4 of art.463 of the Tax Code).

Value added tax (VAT) — 12% of taxable imports (Tax Code of the Republic of Kazakhstan).

Additionally, we would like to inform you that reduced import customs duties may be applied to vehicles as part of the obligations of the Republic of Kazakhstan to join the World Trade Organization.

At the same time, vehicles registered at WTO rates cannot be exported outside the territory of the Republic of Kazakhstan.

The State Revenue Department urges participants in foreign economic activity to comply with the established requirements and pay mandatory payments on time when importing vehicles.

For more information and consultations, you can contact the territorial state revenue authorities or visit the official website of the State Revenue Committee: https://kgd.gov.kz.

(unofficial translation)

Source : https://www.gov.kz/memleket/entities/kgd-mangistau/press/news/details/1014309?lang=kk