Importing from China to Kazakhstan: Customs, VAT and EAC in 2026

China, Russia and Italy were Kazakhstan's top trading partners in 2024, far ahead of the United States, which ranked seventh that year; the country is described as a rising logistics hub between China, South Asia, Russia and Europe (trade.gov, market overview, accessed September 27, 2026).

Product-category statistics could not be confirmed against a primary source during this research: check wits.worldbank.org. As a general indication, the relationship combines machinery and materials linked to Belt and Road infrastructure projects, the strategy announced by China's president in Astana in September 2013, and consumer goods sold online, a channel subject to VAT for the foreign seller since 2022 (trade.gov, customs duties, accessed September 27, 2026).

Kazakhstan adopted the Eurasian Economic Union's unified customs code in 2010 and removed its internal borders in 2011 (trade.gov, customs regulations, accessed September 27, 2026): once cleared through customs in Kazakhstan, Chinese goods then move freely to Russia, Belarus, Armenia and Kyrgyzstan.

Sorva found no official source confirming a free trade agreement between China and Kazakhstan or the Eurasian Economic Union: unconfirmed point. A public overview of bilateral relations lists cooperation agreements without tariff reduction (a pipeline agreement in 1997, a strategic partnership in 2005, upgraded in 2024 to a permanent comprehensive partnership) and puts bilateral trade at 24 billion dollars in 2022, up 34.1% year on year, with a target of 35 billion by 2030 (online encyclopedia, China-Kazakhstan relations, accessed September 27, 2026, to cross-check with Chinese or Kazakh customs). Absent a confirmed preferential agreement, trade follows the WTO's MFN regime (Kazakhstan a member since 2015, trade.gov, accessed September 27, 2026).

The Khorgos crossing, Altynkol on the Kazakh side, opened on December 22, 2012, with a target of 15, then 30 million tonnes of freight per year; 41-tonne gantry cranes transfer containers there between Chinese and Kazakh trains, which run on different gauges, with the line connecting Kazakhstan to the Chinese port of Lianyungang (online encyclopedia, Khorgos article, accessed September 27, 2026). These figures, announced at the opening, remain targets, not measured traffic.

Within the Eurasian Economic Union, a good pays customs duty only once, on entry, then moves freely between member countries. For a Chinese good, the third-country duty ranges from 0% to 40% depending on the tariff line, with preferential quotas on poultry and beef (trade.gov, customs regulations, accessed September 27, 2026). In 2023, Kazakhstan's average MFN tariff stood at 5.6% across all products, under WTO ceilings of 6.2% for industry and 18.2% for agriculture, commitments made upon its accession in 2015 (trade.gov, customs duties, accessed September 27, 2026). A third-party database puts the applied weighted average at 3.08% and the weighted MFN average at 5.20% (World Bank, WITS, Kazakhstan profile, accessed September 27, 2026), the difference coming from the weighting method.

Since January 1, 2026, import VAT is 16%, up from 12% before, under the new Tax Code, which also lowers the registration threshold to 40 million tenge (trade.gov, trade barriers, accessed September 27, 2026, a recent rule to reconfirm for each order). It is calculated on the customs value plus duties. Example for a shipment with a customs value of 20,000 dollars: at the indicative average rate of 5.6%, duty is 1,120 dollars, the VAT base becomes 21,120 dollars, and VAT at 16% comes to 3,379 dollars, or about 4,499 dollars before customs clearance fees.

All goods must be declared at approved border crossings: a summary notification within 24 hours, a full declaration within thirty days (trade.gov, import documentation, accessed September 27, 2026). Foreign operators do not deal directly with Kazakh customs: standard practice requires a locally licensed customs broker, a role held by the client or their freight forwarder, never Sorva.

Kazakhstan applies the Eurasian Economic Union's technical regulations, evidenced by the EAC, Eurasian Conformity, marking, mandatory before placing many product families on the market. Sorva could not obtain the current list from the Eurasian Economic Commission, unreachable as of September 27, 2026: to confirm with an accredited certification body.

A digital marking system has complemented this framework since 2018: fur, tobacco, footwear, pharmaceuticals, alcohol and, since July 2024, dairy products (trade.gov, trade barriers, accessed September 27, 2026). Restriction lists cited by carriers repeatedly include: antiques, hazardous chemicals, prescription drugs, weapons, precious metals and stones, radioactive materials, tobacco (trade.gov, prohibited and restricted items, updated March 10, 2026), an indicative list to check with a licensed customs broker.

Kazakhstan has no access to open sea: its coastline on the Caspian, a closed sea with no ocean outlet, requires transshipment by rail, road, or both. From Guangzhou, Shenzhen or Yantian, two approaches coexist: rail to Khorgos-Altynkol (online encyclopedia, Khorgos article, accessed September 27, 2026), or sea to a third-country port followed by rail via the Trans-Caspian corridor, known as the Middle Corridor, in regular service since March 4, 2025 (online encyclopedia, China-Kazakhstan relations, accessed September 27, 2026).

Sorva found no official transit time for this route: ask your freight forwarder. Air freight to Almaty or Astana remains the fastest option for an urgent shipment. For a first order, FOB from a southern Chinese port remains the safest choice, with the buyer keeping control of the forwarder and customs clearance. DDP remains inadvisable as long as the supplier is not registered as an importer in Kazakhstan.

Standard practice remains a deposit on order followed by a balance before shipment, paid to the Chinese company's business account, never a personal account. A change of bank details received by email should be verified with a direct phone call before any transfer: this type of fraud remains common in sourcing. The transaction passport required by Kazakh banks adds a contract check (trade.gov, import documentation, accessed September 27, 2026). The tenge's exchange rate is worth monitoring if the contract is not denominated in dollars.

A first order follows a precise sequence: specifications, supplier verification, an approved sample, a proforma invoice with incoterm, a purchase contract, the required commodity code and EAC markings, production monitoring, pre-shipment inspection, freight, then customs clearance through the licensed broker.

Sorva is a sourcing and trading house based in Guangzhou, in the Tianhe district, backed by a Chinese subsidiary, 广州索尔瓦商务咨询有限公司, whose registered business covers purchasing, resale and export of goods, and by a parent company in France. Our Chinese-speaking team finds and vets factories, arranges visits, samples and negotiation, has quality checked before loading, arranges freight to the chosen crossing point, and gathers the documents your local broker needs. We also support brand launches, online stores and trade show presence.

Sorva never acts as the official importer in Kazakhstan, does not handle customs clearance on site, and does not export vehicles itself without going through a licensed Chinese exporter: these roles remain with the client or their Kazakh broker. The base offer is invoiced in dollars, supplemented by region-specific options quoted on request.