How to Import Cars from China to Kazakhstan (2026): Duty, VAT, Recycling Fee & Process
The rules changed hard in 2025–26: the EV duty-free quota is gone and VAT rose to 16%. Here is the current landed-cost math, document list, and step-by-step process for dealers importing from China.
Importing a car from China to Kazakhstan in 2026 means budgeting for four things: the customs duty (0% on electric vehicles under WTO terms, 15% on combustion cars for companies), 16% VAT from January 2026, the recycling fee (утильсбор), and — for combustion engines — excise. The single biggest change dealers miss is that Kazakhstan's duty-and-VAT-free EV quota was exhausted in October 2025, so an electric car no longer clears free. This guide breaks down the real landed cost, the documents you need, and the route from a Chinese port to Almaty.
What Changed in 2025–26
Kazakhstan spent two years as one of the most attractive EV import markets in the region — a quota let the first 15,000 electric vehicles in at 0% duty and 0% VAT. That window is now closed:
- The 15,000-unit EV quota was exhausted around 15 October 2025. After it, VAT applies to electric vehicle imports.
- VAT rose to 16% from 1 January 2026 across vehicle categories (it was 12%).
- The 0% customs tariff on EVs still applies under Kazakhstan's WTO commitments — but only if the vehicle stays in Kazakhstan.
That last point is the trap most guides skip.

The "Kazakhstan-Only" Rule on 0%-Tariff Cars
A vehicle brought in at the 0% WTO tariff cannot be re-exported to other EAEU countries (Russia, Belarus, Armenia, Kyrgyzstan), and this clause is strictly enforced. If your plan was to clear cars cheaply in Kazakhstan and move them to Russia, that backdoor is closed. Import for the Kazakhstan market, not as a transit hack.
The Four Cost Components
| Cost | Electric vehicle (BEV) | Combustion car (company import) |
|---|---|---|
| Customs duty | 0% (WTO, stays in KZ) | 15% ad valorem |
| VAT (from Jan 2026) | 16% | 16% |
| Recycling fee (утильсбор) | 50 MRP × EV coefficient | 50 MRP × coefficient (by engine volume & age) |
| Excise | Exempt | By engine displacement (cm³) |
MRP is Kazakhstan's Monthly Calculation Index, reset annually — confirm the current-year value before you price, because the recycling fee moves with it. Individuals importing for personal use pay a combined customs payment (СТП) calculated per cm³ of engine volume instead of the company duty structure.
Worked Example — Landed Cost of a BEV
Take a Deepal S05 (battery-electric compact SUV) at an FOB China price around $19,200:
| Line item | Approx. (USD) |
|---|---|
| FOB China | 19,200 |
| Ocean/rail freight + insurance to KZ | ~2,000 |
| Customs duty (0%, BEV under WTO) | 0 |
| VAT 16% (on CIF + duty) | ~3,390 |
| Recycling fee (EV coefficient) | confirm current MRP |
| Indicative landed, before recycling fee | ~24,600 |
A combustion equivalent like the Changan CS55 Plus (~$14,500 FOB) carries the 15% duty and engine-based excise on top, so run the math per powertrain — the cheaper FOB doesn't always win once duty and excise are added. Not sure which powertrain fits Kazakhstan's climate and charging reality? See our guide on which powertrain to import for your market.
Step-by-Step Process
1. Confirm the model and powertrain for the Kazakhstan market, and get a firm FOB/CIF quote.
2. Sign the contract and pay the deposit (T/T 30% is standard; L/C at sight accepted).
3. Pre-shipment inspection — every unit is inspected, photographed and documented before loading.
4. Ship via the Khorgos land border or block train to Almaty / Aktau — the block-train route is usually the most economical for Central Asia and avoids sea freight entirely.
5. Customs clearance in Kazakhstan — declare, pay duty (0% BEV / 15% ICE), 16% VAT, recycling fee and any excise; register the vehicle.
6. Delivery to your city.
We handle the China-side export and documentation; a local broker or your own team handles Kazakhstan clearance, and we can recommend partners.

Documents You Need
- Commercial Invoice and Packing List
- Bill of Lading / rail waybill (CMR for truck)
- Certificate of Origin
- Export declaration (China side)
- Certificate of Conformity / EAC where required
- Vehicle passport / SBKTS for registration in Kazakhstan

Common Traps
- Assuming EVs still clear free. The quota is gone; budget 16% VAT.
- Planning to re-export to Russia. The 0%-tariff Kazakhstan-only clause blocks it.
- Forgetting the recycling fee. It's tied to the current MRP and engine/age coefficient — confirm it before quoting a retail price.
- Using an old customs calculator. Rates changed in October 2025 and January 2026; verify against current figures for your exact model and date.
Confirm Before You Order
Duty, VAT and the recycling fee in Kazakhstan changed twice in the last year and can change again on government timelines. Treat this guide as orientation, not a final quote — confirm current rates for your specific model and import date before finalizing. We track the numbers for our active Kazakhstan buyers and will flag anything relevant with your quote.
Sources & further reading: U.S. International Trade Administration — Kazakhstan Import Tariffs · PwC Tax Summaries — Kazakhstan, Other Taxes. Always confirm current figures with Kazakhstan customs (КГД) or a licensed broker before ordering.
Article FAQ
Common questions
Do electric cars still clear duty-free in Kazakhstan in 2026?
Can I import a car cheaply into Kazakhstan and move it to Russia?
What is the recycling fee (утильсбор) and how is it calculated?
What is the cheapest way to ship a car from China to Kazakhstan?
Which Chinese models are best for Kazakhstan?
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