When dealing with clients in Kazakhstan, some are not entirely familiar with the local vehicle import policy. The following is our current, accurate assessment of local import policies based on the specific circumstances of our clients' vehicle imports:
Import Vehicle Policy
Kazakhstan, a member of the Eurasian Economic Union, implements a unified external tariff system. Most imported goods are subject to ad valorem tariffs ranging from approximately 0% to 15%, with a weighted average rate of approximately 8.6%. The import tariff for automobiles is generally 15%, but the total tax burden for individual importers can reach over 42%, including a 12% VAT, recycling tax, and various surcharges.
Import Restrictions: Effective December 1, 2024, vehicles less than three years old can only be imported by legal entities explicitly designated in the Vehicle Type Certificate (OTTC). Individuals cannot use the OTTC as a basis for importing new vehicles. Furthermore, individuals are limited to importing one vehicle per year from abroad. Individuals importing vehicles for personal use must present a Vehicle Structural Safety Certificate (SBKTS) and are not permitted to use them for commercial purposes.
Customs Clearance Procedures
Declaration Time: All goods entering Kazakhstan's customs territory must submit a simplified import declaration and notification of goods storage to the customs within 24 hours of arrival. Formal customs declaration documents can be submitted within 30 days of arrival.
Customs Declaration Entity: With the exception of personal effects, which undergo simplified procedures, customs declarations for general trade goods must be handled by Kazakh companies, including those registered in Kazakhstan or licensed customs brokers. Foreign companies must entrust a qualified local customs broker.
Required Documents: Permanent imports require a copy of the customs import and export registration certificate, the original and multiple copies of the import sales contract in Chinese and Russian, a copy of the bank-issued import transaction certificate, accompanying documents (waybill, invoice, packing list, etc.), the original certificate of origin (if applicable), a copy of the bank receipt for the prepayment of import taxes and fees, the original simplified declaration form, and a technical description (in Chinese and Russian and stamped with the official seal of the consignee). The documents required for temporary imports are essentially the same as those for permanent imports, but an import lease contract is required in place of a sales contract.
Customs clearance process: First, prepare and submit all necessary declaration documents. Customs will review the declaration materials and may require additional materials or further explanations. Then, pay the corresponding import taxes and fees. Customs will inspect the goods. If the inspection is qualified, Customs will sign and release the goods on the relevant documents. The consignee can collect the goods with the release notice.
