When will the new rules come into force? The Protocol on Amendments to the Customs Code of the Eurasian Economic Union (EAEU) on Foreign electronic Commerce enters into force on the date of receipt by the Eurasian Economic Commission (EEC) of the last written notification from the member States on the completion of domestic procedures. The Republic of Kazakhstan completed the Protocol's ratification procedure in early October 2025.

However, in order to fully implement the new regulation, the Commission needs to adopt additional regulations, and the EAEU countries need to bring their national customs legislation into line with the Protocol. In particular, such a procedure should be carried out in the Republic of Kazakhstan. This work is still ongoing, and the exact date of entry into force of the new rules has not yet been determined.

E-commerce goods and who will declare them The new customs regulation applies only to goods that are purchased by individuals on foreign Internet sites, that is, in foreign online stores outside the EAEU countries. For example, from China, the United States, or the European Union.

If purchases are made on the Internet sites of the EAEU countries, such as Wildberries, Ozon and others, the new rules do not apply to them.

Goods that are currently being purchased on foreign Internet sites will be transferred from the category of goods for personal use sent by international mail or carriers to the category of "electronic commerce goods". It is expected that the transition to the new regulation will take place with minimal changes for the recipients of parcels, without significant inconvenience.

Although new concepts are being introduced – "e–commerce goods", a new type of customs declaration, a new duty and a new market participant - "e-commerce operator", for ordinary users, the process of receiving parcels will practically not change.

All customs formalities for the recipients will be performed by e–commerce operators - these are already familiar companies such as Kazpost JSC, DHL, FedEx and others. They will submit the necessary declarations and arrange parcels on behalf of individuals.

A pilot project is underway in Kazakhstan to test a new procedure for customs regulation of electronic commerce.

The aim of the project is to identify problematic issues and identify ways to solve them. Kazpost JSC and DHL Kazakhstan LLP, together with the State Revenue Committee, are participating in the project. It is noted that the application of the new type of declaration did not have a significant impact on the process of receiving parcels by individuals.

Payments when declaring e-commerce goods The Commission decided to maintain the same duty-free import threshold for e-commerce goods as for personal goods.

If the value of the goods does not exceed 200 euros, then customs duty and tax are not charged. If the value of the goods exceeds 200 euros, the customs duty will be 5% of the value of the goods. VAT in the amount of 12% is also payable.

Currently, if the threshold of 200 euros is exceeded, a duty is payable on goods for personal use at a single rate of 15% in excess of the cost limit, but not less than 2 euros per 1 kg of weight in excess of the weight limit. That is, now there is a duty–free threshold and a weight threshold of 31 kg for such goods.

As can be seen, there are no significant changes in the payment of payments, with the exception of the amount of the duty (5% and 15%) and the procedure for calculating it – from the full value of the goods or from a part exceeding the established threshold. In addition, the duty-free weight threshold will be abolished, as only a small proportion of goods purchased by individuals reach a weight of 31 kg. It should be noted that, according to Kazpost JSC, more than 90% of goods ordered by individuals on foreign Internet sites have a cost below 200 euros. Thus, the above changes will not affect the majority of buyers from Kazakhstan, as payments for goods under 200 euros are not required.

Source : https://www.gov.kz/memleket/entities/kgd-pavlodar/press/news/details/1096596?lang=kk