Kazakhstan will introduce a 5% duty on goods valued over €200 purchased on marketplaces beyond the Eurasian Economic Union (EEU). The move follows a decision made by the presidents of EEU member states, as reported by Kazakhstan’s State Revenue Committee.
The corresponding amendments to the agreement on the EEU customs code were adopted in December 2023. In line with these changes, goods purchased by individuals on foreign online marketplaces are classified as e-commerce goods, which are subject to taxation at a unified rate of 5% on the goods’ value. At the same time, orders not exceeding the €200 duty-free import threshold are not subject to the duty. This may result in price increases for purchases on popular international marketplaces such as AliExpress, Temu, Taobao and Amazon.
A special operator for electronic trade will be responsible for declaring such goods on behalf of individuals. The amendments also introduce two delivery options: direct shipment from a foreign seller or delivery via a bonded warehouse within the country, which is supposed to boost the delivery times. These modifications to the agreement on the customs code will come into effect once all EEU member states ratify the corresponding protocol.
Earlier this year, MPs from Kazakhstan’s Aq Jol Democratic Party raised the issue of international marketplaces operating in Kazakhstan not paying the 12% value-added tax (VAT) on several occasions. In 2023, the total value of sales reached 505 billion tenge (approximately $987.7 million), with only 24.3 billion tenge ($47.5 million) paid in taxes — just 4.8% of the revenue. In response, Deputy Prime Minister Serik Zhumangarin stated that international online shops would be banned if they did not register as VAT payers. This measure is also an integral part of a draft of the new Tax Code. A 12% turnover tax — similar to VAT — on foreign corporations operating in the digital sector, known as the «Google tax,» was introduced in 2022.
