{"id":52146,"date":"2026-06-29T12:54:05","date_gmt":"2026-06-29T09:54:05","guid":{"rendered":"https:\/\/kz.f-chain.com\/?p=52146"},"modified":"2026-06-29T12:54:05","modified_gmt":"2026-06-29T09:54:05","slug":"taxable-import-value-eaeu-kazakhstan","status":"publish","type":"post","link":"https:\/\/kz.f-chain.com\/en\/feautured-post\/taxable-import-value-eaeu-kazakhstan\/","title":{"rendered":"Taxable Import Value for the Import of Goods from EAEU Member States into Kazakhstan"},"content":{"rendered":"

Taxable Import Value for the Import of Goods from EAEU Member States into Kazakhstan<\/strong><\/h2>\n

When importing goods into the Republic of Kazakhstan from the member states of the Eurasian Economic Union (EAEU), taxpayers must correctly determine the taxable import value, as it serves as the basis for calculating Value Added Tax (VAT). The procedure is established by Article 518 of the Tax Code of the Republic of Kazakhstan.<\/p>\n

\u00a0<\/strong><\/p>\n

General Principle: Value of the Purchased Goods<\/strong><\/h3>\n

The taxable import value is determined based on the value of the purchased goods.<\/p>\n

The primary basis for determining the value is the transaction price payable for the goods under the terms of the contract.<\/p>\n

\u00a0<\/strong><\/p>\n

When Transportation and Other Expenses Are Separately Specified<\/strong><\/h3>\n

If the contract separately states:<\/p>\n

    \n
  1. the value of the goods;<\/li>\n
  2. transportation costs;<\/li>\n
  3. insurance costs;<\/li>\n
  4. other related expenses,<\/li>\n<\/ol>\n

    only the value of the goods is included in the taxable import value.<\/p>\n

    \u00a0<\/strong><\/p>\n

    When Expenses Are Not Separated<\/strong><\/h3>\n

    If the contract provides a single total amount without separately identifying transportation, insurance, or other related expenses, the entire contract value is treated as the taxable import value.<\/p>\n

    \u00a0<\/strong><\/p>\n

    Special Rules for Certain Categories of Goods<\/strong><\/h3>\n

    Minimum Price Level<\/strong><\/p>\n

    A minimum price mechanism applies to certain categories of goods.<\/p>\n

    If the declared value of the goods is below the established minimum price level, the taxpayer is required to calculate and pay VAT based on the minimum value by paying the tax on the difference.<\/p>\n

    Excisable Goods<\/strong><\/p>\n

    For excisable goods, the taxable import value additionally includes the amount of excise tax.<\/p>\n

    \u00a0<\/strong><\/p>\n

    Special Types of Contracts<\/strong><\/p>\n

    Special rules for determining the taxable import value apply to:<\/p>\n

      \n
    1. barter transactions;<\/li>\n
    2. loan agreements involving goods;<\/li>\n
    3. toll manufacturing (processing of customer-supplied raw materials);<\/li>\n
    4. financial leasing agreements.<\/li>\n<\/ol>\n

      These transactions are governed by specific provisions of the tax legislation.<\/p>\n

      \u00a0<\/strong><\/p>\n

      Adjustment of the Taxable Import Value During Tax Audits<\/strong><\/h3>\n

      The tax authorities are entitled to verify the correctness of the taxable import value and adjust it during tax audits, including the application of transfer pricing legislation.<\/p>\n

      In addition, if the value of imported goods increases after they have been recorded in the accounting records, for example due to amendments to the contract or additional invoices, the taxpayer must adjust the taxable import value and recalculate the relevant tax liabilities.<\/p>\n

      \u00a0<\/strong><\/p>\n

      Key Considerations for Businesses<\/strong><\/h3>\n

      When importing goods from EAEU member states, businesses are advised to:<\/p>\n

        \n
      1. carefully prepare supply contracts;<\/li>\n
      2. clearly separate the value of goods from additional expenses;<\/li>\n
      3. ensure compliance with minimum price requirements;<\/li>\n
      4. promptly adjust the tax base if the value of goods changes;<\/li>\n
      5. consider the specific tax rules applicable to certain transactions and excisable goods.<\/li>\n<\/ol>\n

        Correct determination of the taxable import value helps businesses avoid additional VAT assessments, penalties, fines, and disputes with the tax authorities.<\/p>\n

        \u00a0<\/strong><\/p>\n

        FChain Accounting and Legal Services<\/strong><\/h3>\n

        Importing goods from EAEU member states requires not only proper documentation but also the correct application of tax legislation. Errors in determining the taxable import value may result in additional VAT assessments, penalties, fines, and disputes with the tax authorities.<\/p>\n

        FChain provides comprehensive accounting and legal support to businesses, helping companies comply with legislative requirements and minimize tax risks.<\/p>\n

        Our services include:<\/p>\n