KAZAKHSTAN HAS UPDATED THE RULES FOR APPLYING FOR THE IMPORT OF GOODS FROM THE EAEU

KAZAKHSTAN HAS UPDATED THE RULES FOR APPLYING FOR THE IMPORT OF GOODS FROM THE EAEU
The updated rules for submitting an application for the import of goods and payment of indirect taxes (Form 328.00) will enter into force on November 20, 2026.
The relevant changes were approved by the order of the Acting Minister of Finance of the Republic of Kazakhstan dated November 2, 2026.
What will change?
Convenient submission methods
The application can now be submitted:
Through the "Taxpayer's Office";
Through digital services, including mobile applications of second-tier banks;
In the state revenue authorities at the location.
The application is submitted in electronic form or on paper with an electronic version.
Updated form 328.00
Appendix No. 2 has been introduced, providing additional information about imported goods.:
The product code according to the HS Code and the National Product Catalog (NTIN);
Product quantity and weight;
Currency agreement data;
Information about VAT payment in digital tenge.
The procedure for revoking an application has been improved
Recall procedures are provided in case of erroneous submission, full return of goods of inadequate quality or configuration, as well as the establishment of the absence of imports.
The decision on withdrawal requests submitted on paper and in electronic form is made within 3 working days.
Digitalization of public services
When submitting an application electronically, automated data verification, assignment of a registration number and receipt of the result in electronic format are provided.
Important!
The new rules are aimed at improving tax administration, developing electronic services and increasing transparency of import operations within the EAEU.
The Department of State Revenue for Kostanay region recommends that taxpayers take into account changes when registering the import of goods from the EAEU countries.