E-commerce goods: new approaches to customs administration of internet purchases
18.02.2026 13:20:29 273
Certain changes will be introduced regarding internet purchases made by individuals on foreign marketplaces and delivered to them via international postal shipments or carriers.
What will change:
Such goods will no longer be classified as «goods for personal use», they will be placed into a separate category – «e-commerce goods».
All these goods will be subject to mandatory customs declaration by submitting a new type of declaration – «declaration for e-commerce goods».
However, individuals will not need to complete and submit such a declaration themselves. The entire customs declaration process will be carried out on their behalf by «e-commerce operators». That is, as before, an individual simply will either take the parcel at a pick-up point or has it delivered to him/her.
The changes will mainly affect those buyers whose goods exceed the duty-free import thresholds. Currently they pay customs duties and taxes at a flat rate of 15% for the amount exceeding the value limit of 200 euros (approximately 120 000 tenge at present), or no less than 2 euros per 1 kg if the parcel exceeds the weight threshold of 31 kg.
When the amendments to the customs legislation enter into force, the customs duty rate will change – 5% of the total value of the goods if the purchased goods exceed the duty-free value threshold, subject to a minimum of 1 euro per 1 kg. This means that the higher duty will be charged – either based on the value or weight of the goods. In addition, VAT at the rate of 16% will be payable.
Please note that the value threshold will remain the same – 200 euro and the weight threshold will be abolished. Therefore, if the value of a parcel does not exceed 200 euro - individuals will continue not paying any duties and fees.
All of the above customs operations will be handled by «e-commerce operators» – professional participants in this service market who are responsible for the delivery, storage, customs declaration and release of goods.
A new chapter will be introduced into the customs legislation in relation to e-commerce operators, establishing the conditions for inclusion in the register of such operators, their rights, obligations and liability, as well as the procedure for suspending their activities and removal from the register.
The above amendments to the EAEU Customs Code, signed by the Head of State, can be found in the «Adilet» information retrieval system at http://adilet.zan.kz/rus/docs/U2300000412. These amendments, as well as changes, and additions to the national legislation and relevant regulatory acts of the Eurasian Economic Commission will take effect following ratification of the Protocol on Amendments to the Treaty on the EAEU Customs Code. Currently, the Protocol has been ratified by all EAEU member-states except the Russian Federation.
Source : https://www.gov.kz/memleket/entities/kgd/press/news/details/1164263?lang=kk