Article 479. Import exempt from Value Added Tax Tax Code of the Republic of Kazakhstan

Home / Codes / Article 479. Import exempt from Value Added Tax Tax Code of the Republic of Kazakhstan

 1. the following:

 1) banknotes and coins of national and foreign currency (except banknotes and coins of cultural and historical value), as well as securities;

 2) in the presence of confirmation of the National Bank on the purpose of imported raw materials for the production of monetary signs, raw materials for the production of monetary signs, carried out by the National Bank and its organizations;

 3) customs legislation of the EAEU and (or) customs legislation of the Republic of Kazakhstan, approved by the norms of duty-free import of goods carried out by individuals;

 4) persons belonging to the diplomatic and administrative-technical personnel of these representations, including family members living together, consular officials, including family members living together, for official use by diplomatic and equivalent representative offices of a foreign state accredited in the Republic of Kazakhstan, consular offices of a foreign state, as well as persons belonging to diplomatic and administrative-technical personnel of these representations, including family members living together, the import of goods imported for personal use by consular officers and exempt from Value Added Tax in accordance with international treaties ratified by the Republic of Kazakhstan is exempt from Value Added Tax.

 For the purpose of exemption from Value Added Tax, a confirmation of the importation of goods is provided by diplomatic or equivalent representative offices or consular offices;

 5) goods subject to customs declaration in accordance with the customs legislation of the EAEU and (or) the customs legislation of the Republic of Kazakhstan, placed under a customs procedure providing for exemption from paying taxes;

 6) import of equipment of space objects, surface space infrastructure facilities, the list of which is determined by the Government of the Republic of Kazakhstan, imported by participants in space activities, is exempt from Value Added Tax. The provisions of this subparagraph shall apply on the basis of confirmation by the authorized body in the field of space activity, the form of which is approved by the Government of the Republic of Kazakhstan that such space objects and equipment have been imported for the purposes of space activity.

 At the same time, when selling or otherwise transferring these goods to persons who are not involved in international cooperation in the field of exploration and use of outer space, including the provision of services for launching spacecraft, Value Added Tax is subject to payment in the manner and amounts determined by the customs legislation of the EAEU and (or) the customs legislation of the Republic of Kazakhstan, with the accrual of a penalty for paying value added tax on imported goods;

 7) investment gold imported by a National Bank, a second-tier bank or a legal entity-a professional participant in the securities market;

 8) import of items of religious purpose imported by religious associations registered with the Registration Authority is exempt from Value Added Tax.

 The list of these goods and the criteria for its formation are approved by the Government of the Republic of Kazakhstan;

 9) if the following conditions are met:

 in relation to vehicle manufacturers – if there is an agreement on the industrial assembly of motor vehicles or an agreement on the industrial assembly of vehicles with the authorized body in the field of state support for innovative activities;

 in relation to agricultural machinery manufacturers-if there is an agreement with the authorized body in the field of state support for innovative activities on the industrial assembly of agricultural machinery;

 regarding component manufacturers – if there is an agreement with the authorized body in the field of state support for innovative activities on the industrial assembly of components for vehicles and (or) agricultural machinery, Within the framework of a special investment contract concluded with the authorized body for the conclusion of special investment contracts, determined by the Government of the Republic of Kazakhstan, a legal entity shall provide raw materials and (or) materials as part of vehicles and (or) agricultural machinery placed under the customs procedure of a free warehouse or free customs zone of the Special Economic Zone "Qyzyljar", as well as their components;

 10) import of raw metals, scrap and waste of precious metals and raw materials containing precious metals, if:

 if they are brought by a legal entity included in the list of subjects of production of precious metals in accordance with the law of the Republic of Kazakhstan" on precious metals and precious stones";

 if they are used only during the production of refined gold for sale to the National Bank;

 11) simultaneously meet the following conditions:

 goods are included in the list of goods, the import of which is exempt from Value Added Tax, approved by the authorized body in the field of informatization in coordination with the central authorized body for state planning and the authorized body; part 1 of subparagraph 11 is valid until January 1, 2029

 if the import of goods is executed by documents in accordance with the customs legislation of the EAEU and (or) the customs legislation of the Republic of Kazakhstan;

 goods imported only for the purpose of use in the implementation of priority activities in the field of information and communication technologies according to the list approved by the authorized body in the field of informatization in coordination with the central authorized body for state planning, the authorized body in the field of technical regulation and the authorized body;

 12) goods imported by the operator in the field of official development assistance within the framework of the Official Development Assistance Program in accordance with the law of the Republic of Kazakhstan" on official development assistance";

 13) import of goods imported as humanitarian aid in accordance with the law of the Republic of Kazakhstan "on civil protection", with the exception of excisable ones, is exempt from Value Added Tax.

 For the purposes of exemption from Value Added Tax when importing goods specified in this subparagraph, the following is provided:

 accompanying documents containing information on the import of goods, indicating the purpose of import of goods on a gratuitous basis;

 a copy of an international treaty (if any) ratified by the Republic of Kazakhstan, within the framework of which the import of goods on a gratuitous basis is carried out;

 document of the sender of the goods certifying the shipment of the goods as humanitarian aid (including drawn up in a foreign language) or confirmation of the import of the goods as humanitarian aid by diplomatic or equivalent representative offices or consular institutions or international organizations or their representative offices, other organizations or their representative offices, indicating the purpose of import of the goods on a gratuitous basis;

 14) import of goods imported through states, governments of States, international organizations for the purpose of providing charitable assistance, technical assistance, with the exception of excisable ones, is exempt from Value Added Tax.

 For the purposes of exemption from Value Added Tax when importing goods specified in this subparagraph, the following is provided:

 accompanying document containing information on the import of goods, indicating the purpose of import of goods on a gratuitous basis;

 a copy of an international treaty (if any) ratified by the Republic of Kazakhstan, within the framework of which the import of goods on a gratuitous basis is carried out;

 a document drawn up by the sender of the goods confirming the fact of gratuitous transfer of goods, indicating the purpose of importing the goods on a gratuitous basis;

 a copy of the project (contract) for technical assistance of goods provided for execution;

 15) import of goods carried out at the expense of grants issued through states, governments of states and international organizations is exempt from Value Added Tax.

 For the purposes of exemption from Value Added Tax when importing goods specified in this subparagraph, the following is provided:

 a copy of the international treaty of the Republic of Kazakhstan (if any) concluded with a foreign state (or states) or an international organization;

 in case of granting a grant by an international organization without concluding an international agreement – confirmation of such an international organization on the import of goods at the expense of the grant provided by it;

 accompanying documents for the goods, containing information on the import of the goods and references to an international treaty (if any) ;

 confirmation of the beneficiary (grantee) about the imported goods;

16) simultaneously meet the following conditions:

 if the list of technological equipment, components and spare parts for it is established by the agreement on the processing of useful solid minerals concluded with the competent authority in the field of subsurface use;

 import of technological equipment, components and spare parts for it is carried out by documents provided for by the customs legislation of the EAEU and (or) the customs legislation of the Republic of Kazakhstan;

 the import of technological equipment, components and spare parts for it within the framework of the agreement on the processing of useful Solid Minerals is exempt from Value Added Tax if the payer of Value Added Tax uses imported technological equipment, components and spare parts for it within the limitation period of claims for it.

 When importing technological equipment and components for IT, exemption from Value Added Tax is granted for the duration of the agreement on the processing of useful solid minerals, but not more than five years from the date of registration of the agreement on the processing of useful solid minerals;

 17) import of medicines within the guaranteed volume of free medical care and compulsory medical insurance, as well as for the treatment of orphan and socially significant diseases, is exempt from Value Added Tax.

 The list of medicines specified in this subparagraph, as well as the procedure for applying exemption from Value Added Tax when importing them, is established by the Government of the Republic of Kazakhstan;

 18) import of fuel and lubricants used by the aircraft when performing air transportation is exempt from Value Added Tax.

 For the goods specified in this paragraph, instead of accompanying documents for the goods, a confirmation of the import of the goods by diplomatic or equivalent representative offices or consular institutions is provided, indicating the purpose of the goods imported on a gratuitous basis.

 The goods specified in this paragraph are used for the purposes for which exemption from Value Added Tax is granted in accordance with them. If the specified goods are used for other purposes, the value added tax on imported goods is subject to payment with the accrual of penalties from the date established for payment of Value Added Tax on imported goods in the manner and in the amount determined by the customs legislation of the EAEU and (or) the customs legislation of the Republic of Kazakhstan upon their import.

 2. a legal entity that has concluded a special investment contract with the authorized body for concluding special investment contracts, determined by the Government of the Republic of Kazakhstan, subject to the following conditions::

 1) if the goods are placed under the customs procedure of a free customs zone or a free warehouse;

 2) if the customs procedure of a free customs zone or free warehouse ends with the customs procedure of removal for domestic consumption;

 3) when importing goods containing finished products produced on the territory of a special economic zone or free warehouse, if the identification of goods containing finished products is carried out in accordance with the customs legislation of the Republic of Kazakhstan.

Code of the Republic of Kazakhstan dated July 18, 2025 No. 214-VIII kr

President

Republic of Kazakhstan

Constitution Law Code Standard Decree Order Decision Resolution Lawyer Almaty Lawyer Legal service Legal advice Civil Criminal Administrative cases Disputes Defense Arbitration Law Company Kazakhstan Law Firm Court Cases

______________________________

To recognize as invalid the Code of the Republic of Kazakhstan (tax code) of December 25, 2017 "on taxes and other mandatory payments to the budget" from January 1, 2026 in connection with the entry into force of the tax code of the Republic of Kazakhstan dated July 18, 2025 No. 214-VIII.

Article 479. Tax base of imported excisable goods code of the Republic of Kazakhstan on taxes and other mandatory payments to the budget (tax code)

The tax base for excisable goods imported into the territory of the Republic of Kazakhstan is determined as the volume, quantity of imported excisable goods in kind.

On taxes and other mandatory payments to the budget (tax code) on customs regulation On Subsoil and subsoil use administrative procedural and procedural on Public Health and the health system Ecology social code Civil Criminal Procedure commentary (commentary) on the criminal Criminal Code normative resolution of the Supreme Court, Republic of Kazakhstan

Refund of value added tax (VAT) to exporters

Refund of value added tax (VAT) to exporters In any financial model, especially for large enterprises, a lot of attention is paid to cash flow, of which VAT refund is a part....