Customs duty framework — EAEU common tariff

Kazakhstan is a member of the Eurasian Economic Union (EAEU) — imports into Kazakhstan are subject to the EAEU common customs tariff (CCT) rates agreed at the EAEU level. Kazakhstan cannot unilaterally set customs duty rates outside the CCT framework. Customs duty exemptions for investment purposes are therefore structured either through: EAEU-level exemptions for investment goods; SEZ free customs zone procedures; or domestic investment contract exemptions authorised under EAEU law. Bond Stone advises on navigating the interaction between EAEU customs rules and Kazakhstani domestic investment incentives.

Investment contract customs exemption

Investors holding ordinary investment project, Investment Priority Project, or Special Investment Project status under the Entrepreneurial Code are entitled to exemption from customs duties on: imported equipment; components and spare parts for the equipment; and raw materials and other production inputs not produced in Kazakhstan — for up to 5 years from the date of the investment contract. The exemption applies to goods included in the approved import list under the investment contract. Bond Stone prepares the import list and manages the customs exemption application as part of the investment contract process.

SEZ free customs zone procedure

Goods imported into a Special Economic Zone in Kazakhstan are placed under the free customs zone (FCZ) procedure — under which customs duties and VAT are suspended for the duration of the goods’ presence in the SEZ. Customs duties become payable only if the goods are released for free circulation outside the SEZ into the Kazakhstani domestic market. Bond Stone advises SEZ residents on FCZ procedure compliance and on structuring goods flows to optimise the customs duty suspension benefit.

Temporary importation relief

Equipment imported into Kazakhstan for use in an investment project may qualify for temporary importation relief under the Customs Code — suspending customs duties for the duration of the temporary importation period (up to 2 years, extendable). Temporary importation is used where the investor requires equipment for the construction phase of a project before the investment contract customs exemption is in place. Bond Stone advises on temporary importation eligibility and procedure.

EAEU goods — no customs duties

Goods originating in other EAEU member states (Russia, Belarus, Armenia, Kyrgyzstan) circulate freely within the EAEU without customs duties. For investors sourcing equipment or raw materials from EAEU member states, no customs duty planning is required — though VAT and other taxes may still apply on the supply. Bond Stone advises on EAEU goods origin rules and the documentation required to confirm EAEU origin for customs clearance purposes.

Customs duty exemption — application procedure

To access the investment contract customs exemption, the investor must: obtain approval of the investment contract import list by the Committee on Investments; submit the approved import list to the customs authority at the time of importation; and file the customs declaration with reference to the investment contract and import list. Bond Stone manages the customs clearance process for investment contract imports — coordinating between the investment contract documentation and the customs authority.

Investment Contract — Import List Preparation

Customs Exemption · Kazakhstan · Manufacturing

Preparing the approved import list for an investor’s investment contract — identifying qualifying equipment, components, and raw materials, coordinating Committee on Investments approval, and managing customs clearance for the first shipment.

SEZ FCZ Procedure — Goods Management

Customs Exemption · Kazakhstan · SEZ

Advising an SEZ resident on free customs zone procedure compliance — goods flow structuring to maximise FCZ suspension period, customs duty trigger analysis, and documentation for FCZ to domestic market transfers.

Temporary Importation — Construction Equipment

Customs Exemption · Kazakhstan · Construction

Advising an investor on temporary importation relief for construction equipment — eligibility assessment, temporary importation declaration, 2-year period management, and extension application procedure.

EAEU Goods Origin — Customs Clearance

Customs Exemption · Kazakhstan · EAEU

Advising on EAEU goods origin documentation for equipment sourced from Russia and Belarus — origin certificate requirements, customs declaration preparation, and duty-free importation confirmation.

Import List Amendment — Additional Equipment

Customs Exemption · Kazakhstan · Corporate

Advising an existing investment contract holder on amending the approved import list to add newly identified equipment — Committee on Investments amendment procedure and updated customs clearance documentation.

Customs Exemption Compliance — Audit

Customs Exemption · Kazakhstan · Compliance

Advising an investor on customs compliance during the investment contract exemption period — tracking exempted goods usage, post-importation monitoring, and preparation for customs authority review of investment contract customs exemption claims.