How to Calculate Import Duty and VAT on Goods from China to Kazakhstan (2026)

In short: when importing goods from China into Kazakhstan you pay an import customs duty (usually 0–15% of the customs value, depending on the HS/TN VED code), a customs declaration fee (6 MCI — 25,950 KZT in 2026) and 16% VAT. VAT is charged not on the price of the goods but on the sum of the customs value, the duty and the fee. The customs value is the price of the goods plus delivery up to the border of the Eurasian Economic Union (EAEU).

Step 1. Customs value

Kazakhstan is an EAEU member, so the EAEU Customs Code applies. Under Article 40, transport, loading and insurance costs up to the point of entry into the EAEU customs territory are added to the price of the goods — for goods from China that is the China–Kazakhstan border (Dostyk, Altynkol, Khorgos). If you buy EXW or FOB, freight up to the border must be added to the price. Transport within the EAEU can be excluded only if it is shown separately in the documents and supported by evidence; otherwise the full freight is usually included in the customs value.

Step 2. HS (TN VED) code and duty rate

The duty rate depends on the 10-digit EAEU TN VED (HS) code and comes from the EAEU Common Customs Tariff. Kazakhstan also has a special list of goods with rates below the common tariff, from its WTO accession commitments (EEC Council Decision No. 59). Goods imported at these reduced rates may not be resold to other EAEU countries. Since 12 October 2021, China no longer qualifies for the developing-country preference (a 25% reduction of the rate), so the full rate applies. Some codes also have a minimum amount in euros per kilogram — whichever amount is higher is paid.

Example rates for canned food (as of 20 Oct 2026): sweet corn 2005 80 000 0 — 10%, but not less than €0.03 per kg; beans 2005 51 000 0 — 10%, but not less than €0.05 per kg; peas 2005 40 000 0 — 8% in Kazakhstan (common tariff 10%); champignon mushrooms 2003 10 300 0 — 8% in Kazakhstan (common tariff 10%); tomato paste 2002 90 310 0 — 11%, but not less than €0.05 per kg; peaches in syrup 2008 70 — 10–11%; pears 2008 40 — 11%; pineapples 2008 20 — 6%.

Step 3. 16% VAT

From 1 January 2026 the VAT rate in Kazakhstan is 16%, including on imports. The base is the customs value plus the customs duty, the customs fee and excise (if the goods are excisable). Formula: VAT = (customs value + duty + fee) × 16%. A VAT-registered importer can offset import VAT, so for them it is mainly a cash-flow item rather than a final cost.

Worked example

Goods worth $40,000 (EXW, China), freight to the border $6,000, duty rate 10%, exchange rate 450 KZT per dollar. Customs value: 40,000 + 6,000 = $46,000. Duty: 46,000 × 10% = $4,600. Customs fee: 25,950 KZT ≈ $58. VAT: (46,000 + 4,600 + 58) × 16% ≈ $8,105. Total customs payments ≈ $12,763, i.e. about 32% of the EXW price. If you forget to add freight to the customs value, the estimate comes out roughly $1,650 below the real amount.

What else to budget for

Beyond taxes, the landed cost includes customs broker services, the temporary storage warehouse, documents and permits (for example an EAEU declaration or certificate of conformity), loading/unloading and bank charges. These do not increase the base for duty and VAT, but they can noticeably raise the final unit cost — especially for small shipments.

Rates and rules change, and the TN VED code determines the final amount, so confirm the classification with a customs broker before signing a contract. ChinaTrade calculates the full landed cost to Kazakhstan before you order — send us a product description and we will prepare the calculation.

Sources: EAEU Customs Code, Art. 40; Tax Code of Kazakhstan (16% VAT from 1 Jan 2026); EEC Council Decision No. 59 of 14 Oct 2015 (Kazakhstan's exemption list); EEC Council Decision No. 17 of 5 Mar 2021 (list of developing countries); EAEU Common Customs Tariff.