Customs
Import VAT
Value-added tax charged by customs on imported goods, calculated on the customs value plus duty and any excise.Import VAT is levied at the border on top of import duty, its base being the customs value plus the duty and any excise due. Rates differ across the EAEU: Russia applies 20% (10% for certain foods, medicines and children's goods), while Kazakhstan applies 12%; registered importers can usually reclaim the paid import VAT as input tax.
Frequently asked questions
- What is the import VAT rate in Russia and Kazakhstan?
- Russia charges 20% (10% on some essentials), and Kazakhstan charges 12% on the customs value plus duty and excise.
- Can import VAT be reclaimed?
- Yes — a VAT-registered importer can normally deduct the import VAT it paid at the border as input tax, subject to local rules.