Unless otherwise provided by Article 536 of the Tax Code of the Republic of Kazakhstan, the following goods are subject to excise tax:
-all types of alcohol (ethyl alcohol and other spirits);
-alcoholic beverages;
-tobacco products;
-heated tobacco products;
-gasoline (except aviation gasoline), diesel fuel, gasohol, benzanol, petroleum solvent (nefras), light hydrocarbon mixtures, and eco-friendly fuel;
-motor vehicles designed to carry 10 or more passengers with an engine displacement exceeding 3,000 cubic centimeters, except minibuses, buses, and trolleybuses;
-passenger cars and other motor vehicles designed for the transport of persons with an engine displacement exceeding 3,000 cubic centimeters (except vehicles with manual controls or hand-control adaptations specially designed for persons with disabilities);
-motor vehicles built on a passenger car chassis with a cargo platform and a driver's cab separated from the cargo compartment by a rigid permanent partition, with an engine displacement exceeding 3,000 cubic centimeters (except vehicles with manual controls or hand-control adaptations specially designed for persons with disabilities);
-crude oil and gas condensate;
-alcohol-containing medicinal products registered as medicines in accordance with the legislation of the Republic of Kazakhstan;
-energy drinks;
-passenger cars with an acquisition value equal to or exceeding 18,000 times the Monthly Calculation Index (MCI) effective as of 1 January of the relevant financial year;
-vessels with an acquisition value equal to or exceeding 24,000 times the Monthly Calculation Index (MCI) effective as of 1 January of the relevant financial year;
-aircraft with an acquisition value equal to or exceeding 24,000 times the Monthly Calculation Index (MCI) effective as of 1 January of the relevant financial year.
The authorized body responsible for the regulation of trade activities shall determine an additional list of imported goods that will be subject to excise taxation based on their country of origin, in accordance with the procedure established by the Government of the Republic of Kazakhstan.
