- For imports into Kazakhstan from EAEU countries (Russia, Belarus, Armenia, Kyrgyzstan), “entrepreneurial” import rules apply from 1 January 2026 if either the annual value exceeds 360 MRP (KZT 1,557,000 in 2026) or quantity limits are exceeded for certain goods.
- Quantity thresholds that trigger business import treatment include, per person per year: more than 1 fur item of the same type, more than 2 mobile phones, more than 2 tablets, more than 2 desktop/laptop computers with accessories, more than 5 pieces of jewelry, more than 1 bicycle, more than 2 strollers, or more than 1 vehicle (including disassembled).
- Used personal items needed for travel or destination use are excluded from these criteria if they show signs of use and lack tags/labels/packaging.
- If EAEU imports are treated as commercial, the individual becomes liable for import VAT, must register as an individual entrepreneur, prepare supporting documents, file form 328.00, and pay VAT by the 20th day of the month following the month the goods are accepted onto the books.
- For goods imported from non-EAEU countries, 2026 duty-free allowances depend on the EAEU rules on value and weight for baggage/parcels; amounts above the allowance are subject to customs payments.
Source: uchet.kz
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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