As of April 1, 2026, amendments directly affecting importers trading with Eurasian Economic Union (EAEU) member states have come into force in Kazakhstan. The State Revenue Committee (SRC) has introduced minimum price levels (MPL) for a number of goods imported from EAEU countries. This measure is aimed at curbing widespread tax evasion schemes and protecting fair competition.
Why Minimum Prices Were Introduced
When analyzing the value of imported goods, tax authorities uncovered numerous cases of significant understatement of prices. In some documents, the value of products was tens of times lower than their actual market price. Such manipulations allowed dishonest importers to substantially reduce their tax base, leading to:
direct losses to the state budget;
unfair competitive advantages over domestic producers;
distortion of mutual trade statistics among EAEU member states.
How the New Mechanism Works
Minimum price levels are set based on average producer prices obtained from statistical authorities for the three months preceding the calculation period, as well as on an analysis of the average value of goods imported from EAEU countries. The list of goods subject to the new regime is approved by Order of the Acting Minister of Finance dated October 31, 2025.
The register of minimum prices will be revised and published on the official website of the SRC of Kazakhstan on a quarterly basis — no later than March 15, June 15, September 15 and December 15.
How This Affects Businesses
Importers will no longer be able to understate customs value to reduce their tax liabilities. Even if the documented price is lower than the established minimum, tax must be calculated based on the minimum level. Discounts and special offers will no longer allow importers to reduce tax liabilities below the established threshold.
Key Risks for Importers
Additional tax assessments — if the declared value is below the MPL, tax will be calculated based on the minimum price.
Inability to use dumping prices as a competitive tool.
Need to revise the tax and financial model of the business in light of the new rules.
What Businesses Should Do
To avoid tax risks and additional assessments, companies importing goods from EAEU countries are advised to:
audit their import activities and the prices applied;
check whether the goods they import fall under the new rules;
adjust their pricing and tax planning if necessary;
consult with professionals to develop a compliant strategy.
How Acsour Can Help
Acsour experts are ready to:
advise on the new rules for calculating taxes on imports from EAEU countries;
audit your import operations for compliance with SRC requirements;
support interaction with tax authorities;
provide full tax support for foreign economic activity.
Contact us — we will help you navigate the new rules and structure your import operations without tax risks.