Importing Agricultural Machinery Parts into Kazakhstan: Duties and Regulations

Import duties on agricultural machinery parts in Kazakhstan depend primarily on the product’s 10-digit CN FEA EAEU code. Imports from outside the Eurasian Economic Union (EAEU) are generally subject to the EAEU Common Customs Tariff, while taxable imports are also subject to Kazakhstan’s import VAT. The final cost depends on the product classification, customs value, country of origin, and any applicable tariff or regulatory measures.

For B2B importers, checking these requirements before shipment is essential to avoid incorrect duty calculations, customs delays, and documentation issues.

Import Duties on Agricultural Machinery Parts in Kazakhstan

Kazakhstan applies the EAEU Common Customs Tariff to imports from outside the EAEU. However, there is no single customs-duty rate for all agricultural machinery parts.

The applicable rate is determined by the product’s classification under the CN FEA EAEU (Commodity Nomenclature of Foreign Economic Activity of the EAEU). Kazakhstan’s customs authorities can verify the classification declared by an importer and reclassify goods where the declared code is incorrect.

This means a buyer should not estimate duty simply by describing a product as an “agricultural machinery part.” The classification can vary according to the part’s characteristics, function, material, design, and intended use.

Import Cost at a Glance

Requirement	What the importer should check
Customs duty	Applicable EAEU tariff for the 10-digit CN FEA EAEU code
Import VAT	The standard rate is 16% for taxable imports in 2026
Classification	Exact product-specific CN FEA EAEU code
Customs value	Documentation supporting the declared customs value
Origin	Country-of-origin rules and supporting documents
Conformity	Applicable EAEU technical regulations
Customs documents	Invoice, contract, packing list, transport documents and other required records

How Is Customs Duty Calculated?

For an ad valorem tariff, the basic calculation is

Customs Duty = Customs Value × Applicable Duty Rate

The applicable rate depends on the relevant CN FEA EAEU classification and tariff treatment. Some tariff lines may use specific or combined methods rather than a simple percentage.

For this reason, importers should establish the exact customs classification before calculating the landed cost. The EAEU tariff framework contains the applicable commodity nomenclature and customs tariff rates.

What Makes Up the Import Cost?

For budgeting purposes, the overall import cost can be viewed as:

Landed Import Cost = Customs Value + Customs Duty + Import VAT + Applicable Customs/Other Charges

The actual calculation depends on the shipment, customs procedure and applicable tax and tariff rules.

What Is the Import VAT Rate in Kazakhstan?

The standard VAT rate for taxable imports is 16% from January 1, 2026. Kazakhstan’s State Revenue Committee confirms that the 16% rate applies to taxable turnover and taxable imports, subject to specific reduced-rate categories established by law.

Import VAT should therefore be considered separately from customs duty when calculating the total cost of importing agricultural machinery parts.

Why Is CN FEA EAEU Classification Important?

Correct classification is one of the most important steps in the customs process.

The importer or declarant must classify goods according to the CN FEA EAEU, and customs authorities have the right to verify the declared classification. If an incorrect code is identified, customs can make its own classification decision.

For agricultural machinery parts, classification should be supported by accurate technical information, including:

• Product name and detailed description
• Manufacturer’s part number
• Function and intended application
• Material and construction
• Technical specifications
• Product drawings or catalog information, where relevant
• Information establishing whether the item is a dedicated spare part

A precise product description is particularly important when visually similar components have different functions or tariff classifications.

Importing From Outside the EAEU vs. an EAEU Member

The customs treatment differs depending on whether agricultural machinery parts are imported from outside the EAEU or moved between EAEU member states:

• Imports from outside the EAEU: Generally subject to the EAEU Common Customs Tariff, applicable import taxes, and relevant customs procedures.
• Goods moving within the EAEU: Follow a different framework for intra-EAEU trade and indirect taxation.
• Country of origin: Must be established separately from the country of shipment because origin can affect preferential tariff treatment and other trade measures.
• For non-EAEU suppliers: Importers should apply the rules governing imports from third countries rather than assuming that intra-EAEU trade rules apply.

Does Country of Origin Affect Import Duty?

Yes. Country of origin can affect the tariff treatment of imported goods.

Certain goods may qualify for preferential tariff treatment when the applicable origin requirements are met. Importers claiming preferential treatment must have the required evidence of origin.

Therefore, businesses should confirm:

1. Where the parts originate.
2. Whether a preferential arrangement applies.
3. Whether the shipment meets the relevant origin criteria.
4. Which origin document or evidence is required.

Do not assume that shipping a product from a particular country automatically establishes preferential origin.

What Documents Are Required to Import Agricultural Machinery Parts?

The exact documentation depends on the product, customs procedure and applicable regulatory requirements. Common documents can include:

• Commercial invoice
• Foreign trade contract
• Packing list
• Transport or shipping documents
• Product specifications or technical documentation
• Documents supporting customs value
• Proof or certificate of origin, where applicable
• Conformity documents, where required
• Permits or other documents required under applicable restrictions

The information across these documents should be consistent, particularly the product description, quantity, value, and identification details.

How to Import Agricultural Machinery Parts into Kazakhstan

A practical import process is:

1. Identify the product: Prepare the exact product description, specifications, part number, function, and intended use.
2. Determine the CN FEA EAEU code: Classify the part using the applicable 10-digit commodity code.
3. Check the customs duty: Verify the EAEU tariff rate and any applicable tariff preference or trade measure.
4. Establish customs value and origin: Prepare documents supporting the declared value and country of origin.
5. Check technical requirements: Determine whether the product requires conformity documentation or other regulatory approvals.
6. Prepare customs documents: Ensure the invoice, contract, packing list, transport documents, and technical information are accurate and consistent.
7. Submit the customs declaration: Declare the goods using the required classification, value, origin, and supporting information.
8. Pay applicable customs payments: Pay customs duty, import VAT, and any other applicable charges.
9. Complete customs clearance: Once the required conditions and payments are satisfied, the goods can be released under the applicable customs procedure.

Pre-Shipment Checklist for Importers

Before shipping agricultural machinery parts to Kazakhstan, verify:

Conclusion

Importing agricultural machinery parts into Kazakhstan requires accurate CN FEA EAEU classification, customs valuation, origin documentation, duty calculation, and regulatory checks. For taxable imports, the standard VAT rate is 16% in 2026. B2B importers can reduce avoidable customs issues by verifying the tariff code, applicable technical requirements, and required documentation before the goods are shipped.

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