According to paragraph 2 of Article 518 of the Tax Code of the Republic of Kazakhstan, the minimum price level is determined by the authorized body for goods included in the list of certain types of goods in respect of which the minimum price level is applied, in accordance with the procedure for determining the minimum price level.
The list of certain types of goods for which the minimum price level is applied, as well as the procedure for determining the minimum price level, shall be approved by the authorized body in agreement with the authorized body in the field of trade regulation. The minimum price level is determined quarterly.
The authorized body since January 2026 is the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan.
The Committee for the period from October 01 to December 31, 2026 established the minimum prices for imported goods produced in Kazakhstan.
The list includes 76 product names, including:
- Hard wheat, other - 88 tenge per kg;
- Wheat flour from soft wheat and spelt - 160 tenge per kg;
- Other sunflower oils or their fractions in primary packages with a net volume of 10 liters or less - 650 tenge per kg;
- Sausages, dry or pasty, raw, from meat, meat offal or blood - 2,203 per kg;
- Pasta, other dried - 444 tenge per kg;
- Vodka with an alcohol concentration of 45.4 volume % or less, in vessels with a capacity of 2 liters or less - 1 201 per liter.
The list of goods not produced in Kazakhstan (imported) includes 13 items, including:
- Bananas, including plantains, fresh - 538 tenge per kg;
- Oranges are sweet, fresh - 431 tenge per kg;
- Tangerines fresh and dried - 457 tenge per kg;
- Persimmon fresh - 350 tenge per kg.
Clause 1 of Article 518 of the Tax Code provides that the amount of taxable imports of goods is determined on the basis of the cost of their acquisition.
When declaring the value of imported goods included in the list of certain types of goods for which the minimum price level is applied, below the established minimum price level, the taxpayer is obliged to pay tax, taking into account the difference in these amounts at the rate established by paragraph 1 of Article 503 of this Code, within the period provided for by Article 530 of this Code.
If the tax authority reveals non-compliance by the taxpayer with the requirement established by part six of this clause, the amount of the difference between the minimum price level and the amount of the declared value of imported goods included in the list of certain types of goods in respect of which the minimum price level is applied is credited to the personal account in accordance with the procedure for maintaining a personal account.
