When the Import of Goods Is Considered “Commercial” Rather Than Personal

The Department of State Revenues of the Mangystau Region explains the current rules for distinguishing between the import of goods by individuals for personal use and for commercial (entrepreneurial) purposes.

What Is Considered Goods for Personal Use

According to the Customs Code of the EAEU (Article 256) and the legislation of the Republic of Kazakhstan, goods for personal use are goods intended for the personal, family, household, and other needs of individuals that are not related to entrepreneurial activity.

Customs authorities determine the purpose of goods based on:

• the declaration of the individual (orally or by submitting a passenger customs declaration);
• the nature and quantity of the goods;
• the frequency of border crossings and/or the movement of goods by this person or in their name.

Even if the value and weight fall within duty-free limits, the customs authority has the right to recognize a consignment as commercial if the nature, quantity of identical goods, or the frequency of movement indicate entrepreneurial purposes. In this case, the general procedure for customs clearance applies (with payment of duties, taxes, and compliance with all restrictions).

Import from EAEU Countries: New Criteria from 1 January 2026

From 1 January 2026, Order of the Minister of Finance of the Republic of Kazakhstan No. 690 dated 11 November 2025 is in force. It establishes clear criteria under which the import of goods by individuals from the territory of EAEU member states (Russia, Belarus, Armenia, Kyrgyzstan) is recognized as being carried out for entrepreneurial purposes.

It is sufficient to exceed any one of the two criteria:

1. Value criterion

The total value of goods imported during a calendar year exceeds 360 MRP.
In 2026, the MRP is 4,325 tenge, so the threshold is 1,557,000 tenge.

2. Quantitative criterion (within one year per person):

• fur products (including headwear) — more than 1 item of the same name;
• mobile phones — more than 2 units;
• tablets — more than 2 units;
• desktop and portable computers with accessories — more than 2 units;
• jewelry — more than 5 items;
• bicycles — more than 1 unit;
• baby strollers — more than 2 units;
• vehicles (including in unassembled form) — more than 1 unit.

Important: The criteria do not apply to used goods that are necessary during the journey or at the destination, provided there are signs of wear (scratches, dents, traces of washing, etc.) and the absence of tags, labels, stickers, and original packaging.

What to Do If the Import Is Recognized as Entrepreneurial

An individual is required to:

• register as an individual entrepreneur;
• prepare the accompanying documents and submit to the state revenue authorities an application for the import of goods and payment of indirect taxes (Form 328.00);
• pay VAT in the prescribed manner.

Import from Third Countries (Outside the EAEU)

The rules of the EAEU apply (Decision of the Council of the Eurasian Economic Commission No. 107 dated 20 December 2017).

Duty-free allowances (provided the goods are recognized as for personal use):

• by air — up to 10,000 euros and 50 kg;
• by land transport or on foot — up to 500 euros and 25 kg;
• by international postal items or by carrier — up to 200 euros and 31 kg.

If the allowances are exceeded, a combined customs payment is charged: 30% of the excess value (but not less than 4 euros per 1 kg) for baggage, and 15% (but not less than 2 euros per 1 kg) for postal items.

Certain categories of goods cannot under any circumstances be classified as goods for personal use (Annex No. 6 to Decision No. 107). These include, in particular, sturgeon caviar in quantities of more than 250 g, fish and crustaceans of more than 5 kg, alcohol above the established limits, and a number of other items.

Practical Recommendations

1. Declare goods honestly and be prepared to confirm that they are intended for personal needs.
2. Keep receipts and documents confirming the value and purpose of the purchase.
3. Avoid regularly importing identical goods in quantities that clearly exceed the household needs of the family.
4. When planning regular or large purchases, assess in advance the advisability of registering as an individual entrepreneur.
5. In disputed cases, contact the customs authorities or the Department of State Revenues for clarification.

Compliance with the established criteria helps avoid additional assessment of customs payments, fines, and administrative liability.