CUSTOMS DUTIES: UZBEKISTAN TO KAZAKHSTAN

Overview of Customs Duties from Uzbekistan to Kazakhstan

Trade between Uzbekistan and Kazakhstan is facilitated through the Eurasian Economic Union (EAEU) framework, which establishes a customs union with unified tariff policies. When exporting goods from Uzbekistan to Kazakhstan, exporters must comply with EAEU regulations and Kazakhstan's customs procedures. Kazakhstan has made significant progress in trade liberalization since joining the WTO in 2015, implementing a modern tariff system with an average Most Favored Nation (MFN) applied rate of 5.6 percent as of 2023. Understanding the applicable duty rates, documentation requirements, and regulatory framework is essential for smooth cross-border trade operations.

General Duty Rates and Tariff Information

Kazakhstan's tariff structure reflects its WTO commitments and EAEU membership. The following table provides guidance on typical duty rates for common product categories:

Product Category	Typical Duty Rate	Notes
Machinery and Equipment	Zero tariff (1,900+ lines)	Many machinery items are duty-free under WTO commitments
Pharmaceuticals	Zero tariff	Included in duty-free product lines
Livestock	Zero tariff	Subject to EAEU tariff-rate quotas (TRQs)
Agricultural Products (Average)	6 percent	Reduced from 16.7 percent; WTO-bound at 18.2 percent
Industrial Goods (Average)	5.6 percent (MFN rate)	WTO-bound rates capped at 6.2 percent
Poultry and Beef	Varies by HS code	Subject to EAEU tariff-rate quotas; contact experts for specific rates
Pork Products	Varies by HS code	Excluded from EAEU TRQ restrictions
Other Products	Varies by HS code	Consult Customs Info Database for specific HS codes

For precise duty calculations on specific products, utilize Kazakhstan's Customs Info Database tariff look-up tool or contact trade experts, as rates vary significantly by Harmonized System (HS) code classification.

Required Documentation

• Commercial Invoice – Detailed invoice showing product description, quantity, unit price, and total value
• Packing List – Itemized list of goods with packaging details and weights
• Bill of Lading or Airway Bill – Proof of shipment and transportation
• Certificate of Origin – Documentation confirming the country of origin (EAEU form preferred)
• Export Declaration – Completed in accordance with Uzbekistan's customs requirements
• Import Declaration – Required by Kazakhstan customs authorities
• Product-Specific Certificates – Quality, safety, or compliance certificates as applicable
• Insurance Documentation – If goods are insured during transit
• Licenses or Permits – For restricted or controlled goods

Important Regulations and Restrictions

• EAEU Tariff-Rate Quotas: Poultry and beef imports are subject to TRQs under EAEU regulations. Kazakhstan introduced clearer allocation rules in 2017 to enhance transparency.
• Labeling and Marking Requirements: All goods must comply with Kazakhstan's labeling standards, including product information in Russian and Kazakh languages where applicable.
• Prohibited and Restricted Items: Certain goods may be prohibited or restricted. Verify product eligibility before shipment.
• VAT Obligations: While primarily affecting e-commerce, foreign suppliers should be aware of Kazakhstan's VAT registration requirements implemented in 2022.
• Customs Valuation: Duties are calculated based on CIF (Cost, Insurance, and Freight) value or transaction value under WTO guidelines.

Trade Agreements and Preferential Access

As members of the Eurasian Economic Union (EAEU), both Uzbekistan and Kazakhstan benefit from preferential trade terms. The EAEU customs union eliminates tariffs on trade between member states and establishes a common external tariff. Kazakhstan's WTO membership since 2015 has resulted in substantial tariff reductions, with nearly 1,900 tariff lines now subject to zero duties. These agreements facilitate smoother trade operations and lower costs for compliant exporters. Exporters should ensure proper documentation of EAEU origin to maximize preferential treatment and minimize duty assessments.

For current and detailed information, consult Kazakhstan's official customs authority or contact international trade specialists familiar with EAEU regulations.