Exemption from Customs Duties in Kazakhstan

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 how EAEU customs rules interact with Kazakhstani domestic investment incentives.

Investment contract customs exemption

Since 1 January 2026 customs relief under an investment contract comes through two routes. A Kazakhstani legal entity with a simplified investment contract (Entrepreneurial Code, Articles 283-3 and 283-5), for priority activities approved by the Government, is exempt from customs duties on imported technological equipment, components, spare parts, raw materials and materials, generally for up to 5 years. A special investment contract (Law on Industrial Policy, Article 42-1) gives customs relief to SEZ participants, owners of free warehouses and parties to industrial assembly agreements. The investment agreement under Article 283-1 does not list customs relief among its preferences. For contracts concluded before that date, customs relief depends on the terms of the individual 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 may be 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 the EAEU customs procedure of temporary importation, which gives full or partial conditional relief from import duties and taxes. The procedure lasts up to 2 years from placement unless the Eurasian Economic Commission sets a different term for the category of goods, and it may be extended only within that maximum (EAEU Customs Code, Arts. 220, 221(1), (2), (4)). 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 show at importation that the goods fall within the exemption granted by the contract and file the customs declaration with reference to the investment contract. We found no rule in the Entrepreneurial Code (Arts. 283-3, 283-5) requiring a separately approved import list, so check the contract and the Government's implementing rules for the documents customs will ask for. Bond Stone manages the customs clearance process for investment contract imports — coordinating between the investment contract documentation and the customs authority.