- Home
- Business consulting in Kazakhstan
- Kazakhstan
- Import and Export Support in Kazakhstan
Import and Export Support in Kazakhstan
We handle everything around a cross-border deal: the contract, its registration number, VAT, documents for the bank and repatriation deadlines. For Kazakhstan companies that import and export goods and services.
Import and export compliance in Kazakhstan means every cross-border deal passes through the contract, the bank, customs, the tax authority and currency control. Since March 1, 2026, the National Bank, the State Revenue Committee and banks reconcile registration numbers, customs declarations and e-invoices daily, so any mismatch between documents shows up almost at once. One error pulls others with it: a wrong payment term in the contract becomes an overdue repatriation, and a forgotten import application turns into extra VAT assessed.
We check the contract before signing, register it, calculate import VAT, assemble documents for the bank and track deadlines. The rules differ by country. Imports from the EAEU don't go through customs: you file an import application on form 328.00 and pay VAT to the tax authority. On goods from China and other third countries, 16% VAT is paid at customs. Your customs representative prepares the declaration, and we reconcile it with the contract and the books.
Who it is for
- Importers of goods from Russia and other EAEU countries
- Companies buying equipment and goods in China
- Exporters of Kazakhstan goods to the EAEU and third countries
- Kazakhstan LLPs that pay foreign companies for services
- Businesses whose bank is holding payments to suppliers
Requirements
- A contract above $50,000 needs a registration number before the first payment or shipment
- Imports from the EAEU: form 328.00 and the VAT are due by the 20th of the month after the goods are recorded on the books
- Imports from third countries: 16% VAT is paid at customs
- Exports are subject to 0% VAT, but the rate has to be supported by documents
- Payments to non-residents for services are subject to 20% withholding tax, or a treaty rate with a certificate of residence
- Documents from China have been certified with an apostille since November 7, 2023
What we do
- Check the contract before signing: subject, price and currency, delivery terms, payment and acceptance deadlines
- Obtain the registration number, register amendments and deregister the contract once it is performed
- Prepare import application 328.00, calculate VAT on EAEU imports and check whether an accompanying waybill is needed
- Reconcile customs declarations for third-country imports with the contract and its registration number
- Collect documents to support the 0% VAT rate on exports
- Calculate withholding tax on non-resident services and file the returns
- Prepare the contract, invoices, specifications and supply chain explanations for the bank before a payment
Key documents
- The foreign trade contract with annexes and specifications
- Invoices and shipping documents
- The customs declaration or import application 328.00
- Payment orders showing the registration number
- The counterparty's certificate of residence for service payments
- For exports to the EAEU, the import application stamped by the buyer country's tax authority
How it works
- Briefwhat you import or export, from where and to where, the amount, the counterparty and the paying bank
- Contract reviewwhether a registration number is needed, when VAT arises, what the repatriation deadline will be; edits before signing
- Registration before the first paymentregistration number, schedule and the document list for the deal
- Each deliverywe reconcile the payment order, the declaration or form 328.00 and the e-invoices, and answer the bank's requests
- Closing the contractwe confirm that the revenue came back or the goods arrived, and deregister the contract
Timeline
Ongoing support for each contract, from review before signing to deregistration once it is performed.
Timelines are approximate: government agencies, consulates and banks set them.
What to watch out for
- Failing to repatriate foreign currency revenue on time leads to a court-imposed fine of 20% of the amount
- Without the import application stamped by the buyer's tax authority, the 0% export VAT rate can't be supported, so the duty to send a copy is best written into the contract
- If you pay the withholding tax at your own expense, the reduced treaty rate doesn't apply
- Some Chinese banks return payments if they see Russia in the chain, so we assemble the deal file before paying
- Customs payments, broker services and bank fees are paid separately
FAQ
How much does it cost?
Our service fee is on request. Government fees, translations, insurance and other mandatory costs are paid separately; we send the full estimate before you sign.
What does import and export compliance in Kazakhstan cover?
Everything around a cross-border deal: contract review, the registration number and currency control, import VAT and support for the 0% export rate, documents for the bank and repatriation deadlines. The customs declaration is prepared by a customs representative, and we reconcile it with the contract and the books.
How is this different from a customs broker?
A broker prepares the declaration and pays customs charges on your behalf. We are responsible for the contract, the registration number, VAT, bank documents and repatriation, and we make sure the broker's data matches your books.
How is VAT paid on imports from the EAEU?
Through the tax authority, not customs. You file the import application on form 328.00 and pay 16% VAT by the 20th of the month after the month in which the goods were recorded on your books.
What is the VAT rate on exports from Kazakhstan?
0%, both to the EAEU and to third countries. For the EAEU, the rate is supported by the contract, shipping documents and the import application stamped by the buyer country's tax authority; for other countries, by the declaration with customs stamps.
Do imports from China need a registration number?
Yes, if the contract is worth more than $50,000 equivalent or has no stated amount. Your bank assigns the number before the first payment, including before any prepayment, so it is worth applying as soon as the contract is signed.
Why is my bank holding a payment to a supplier in China?
Most often the bank is checking the deal documents: the contract, the invoice, the registration number and the supply chain. We assemble the file in advance and check the payment route and the supplier bank's requirements before you pay.
Do you guarantee the result?
No. Decisions are made by government agencies, consulates and banks. We are responsible for preparing and checking documents, filing and support, and we tell you about the risks upfront.
Related programs
Let’s discuss your case
We will check whether the program fits your citizenship, income and family, and send an estimate with the full list of costs.
