Kazakhstan, Russia and Belarus has a common customs area.
When importing goods and vehicles to Kazakhstan, the following is charged:
- customs duty;
- customs charges for customs clearance at a rate of 65 Euros for the base sheet of Cargo Customs Declaration and 25 Euros for each extra sheet of the Cargo Customs Declaration;
- value-added tax at 12% of taxable imports (the amount of taxable imports includes the customs good value and the amounts of taxes and other compulsory payments to the budget when importing the goods, exclusive of VAT;
- excise tax for some types of the goods.
According to the common customs tariff of the CU, the rates ofimport customs dutiesvary between 0% and 80%.
Common Customs Code of the CU establishes different customs regimes and some of them provide full or partial exemption from customs duties.
The rate of duty-free goods for personal use conveyed across the customs border of the Customs Union.
In accordance with the Agreement on the movement by individuals of goods for personal use across the customs border of the Customs Union and customs operations connected with their production (St.-Petersburg, June 18, 2010), regulations to bring goods for personal use, conveyed by individuals across the customs border are established, with the exemption from customs duties, customs value of which does not exceed an amount equivalent to 1.500 euros (10 000 euros for air transport), and the total weight not exceeding 50 kg, while for the referring of goods to the goods for personal use the nature and quantity of goods, as well as the frequency of crossing of an individual and (or) movement of goods across the customs border of the Customs Union are taken into account.
In the case of excess of cost or weight standards on goods for personal use payment of customs duties and taxes with CR (customs receipt) is made, at the rate of 30 per cent, but not less than 4 euros per kilo in excess.
In the case of not-referring of goods to the goods for personal use the regulations of the Agreement do not apply, i.e. generally established rules of customs legislation are applied to such goods.
Import/export of currency, securities, bills and checks:
- within the customs area of the CU – it is performed without any restrictions and customs declaration.
- simultaneous import/export to/from the customs territory of the Customs Union of cash and (or) traveler's checks for a total amount exceeding the equivalent of 10 thousand US dollars, these cash and (or) traveler's checks are subject to customs declaration in writing by filing the passenger customs declaration for the entire amount of imported cash and (or) traveler's checks.