--- title: "Can an individual entrepreneur under a special tax regime import goods?" country: KZ lang: en author: Сапа Т.И. (https://buhgpt.kz/authors/sapa-ti) date: 2026-10-13 canonical: https://buhgpt.kz/suraqtar/mozhet-li-ip-na-snr-vozit-import-en source: BuhGPT --- # Can an individual entrepreneur under a special tax regime import goods? > **TL;DR:** In 2026, an individual entrepreneur under a special tax regime may import goods if they comply with the conditions of their special tax regime and the requirements applicable to the specific goods. At the same time, taxable imports constitute a separate object of VAT taxation --- In 2026, an individual entrepreneur under a special tax regime may import goods if they comply with the conditions of their special tax regime and the requirements applicable to the specific goods. At the same time, taxable imports constitute a separate object of VAT taxation (Article 448 of the Tax Code of the Republic of Kazakhstan), while exemptions apply only to the categories of goods and conditions provided for by the Code (Articles 479 and 525 of the Tax Code of the Republic of Kazakhstan). What is important to understand about imports under a special tax regime The application of a special tax regime does not in itself exclude tax obligations arising upon the importation of goods. For VAT purposes, the Code separately identifies two objects of taxation: taxable turnover and taxable imports (Article 448 of the Tax Code of the Republic of Kazakhstan). Therefore, an accountant must not assess the tax consequences of importation solely under the taxation rules governing the subsequent sale of the goods. - VAT on turnover relates to a taxpayer’s taxable turnover. - VAT upon importation relates to taxable imports as a separate object of taxation (Article 448 of the Tax Code of the Republic of Kazakhstan). Before delivery, it is necessary to determine whether the importation constitutes taxable imports or falls under one of the exemptions. The list of exempt imports is established by the Code and applies not by virtue of using a special tax regime, but when the specific goods and transaction meet the stipulated conditions (Article 479 of the Tax Code of the Republic of Kazakhstan). Separate exemption cases are provided for imports from EAEU member states (Article 525 of the Tax Code of the Republic of Kazakhstan). For example, Article 479 of the Tax Code of the Republic of Kazakhstan exempts from VAT the importation of certain expressly specified categories: banknotes and coins, certain raw materials for the production of currency, goods within the duty-free import limits for individuals, goods for diplomatic and equivalent missions, as well as goods placed under a customs procedure that provides for exemption from taxes. The existence of such grounds must be supported by the documents and conditions specified for the relevant category (Article 479 of the Tax Code of the Republic of Kazakhstan). Imports from EAEU countries and third countries: what is the difference? The clearance procedure depends on where the goods are imported from. An accountant must first determine the direction of importation, the goods and the grounds for their movement, and then apply the appropriate documentation and taxation procedure. Imports from EAEU countries are supplies from Russia, Belarus, Armenia and Kyrgyzstan. The Tax Code separately regulates VAT exemptions for such imports. In particular, certain goods listed by reference to Article 479 of the Tax Code of the Republic of Kazakhstan, as well as goods imported as part of warranty service under an agreement or contract, may be exempt (Article 525 of the Tax Code of the Republic of Kazakhstan). For warranty service, the grounds for exemption are confirmed by an agreement or contract providing for such service, shipping documents, a claim and a defect report confirmed by the parties to the agreement (Article 525 of the Tax Code of the Republic of Kazakhstan). The intended purpose of the goods or the entrepreneur’s explanation alone is insufficient to apply this provision: the accountant must collect the specifically prescribed set of documents. Imports from third countries are supplies, for example, from China, Türkiye or European countries that are not EAEU members. When assessing VAT, the general list of exempt imports must be taken into account. Among other things, it includes goods subject to customs declaration and placed under a customs procedure that provides for exemption from taxes (Article 479 of the Tax Code of the Republic of Kazakhstan). Consequently, the mere fact of importation from a particular country does not confirm an exemption. What matters is the category of goods, the procedure applied, the purpose of importation and the documents expressly required by the relevant provision. If the goods do not fall under exempt imports, their importation is treated as taxable imports under Article 448 of the Tax Code of the Republic of Kazakhstan. In both cases, the accountant should ensure that the information in the agreement, shipping documents and other documents corresponds to the actual delivery. To apply an exemption, the documents must confirm the specific grounds relied upon by the individual entrepreneur. Which restrictions should be checked in advance? The cited provisions on objects of VAT taxation and exempt imports do not impose a separate prohibition on importing goods solely because an individual entrepreneur applies a special tax regime. However, eligibility to apply a specific special tax regime is assessed under the conditions of that regime, while the import procedure is determined by the characteristics of the goods and the transaction. - Determine which specific special tax regime the individual entrepreneur applies in 2026 and verify compliance with its conditions. - Compare the individual entrepreneur’s actual activities with the conditions of the selected regime: not only the purchase of goods abroad matters, but also their subsequent wholesale or retail sale or use in production. - Determine the goods, their intended purpose and the import procedure. This information is needed to assess the tax treatment of the imports and any possible exemption. - Check whether the goods fall under one of the categories of exempt imports under Article 479 of the Tax Code of the Republic of Kazakhstan and, for imports from the EAEU, also under Article 525 of the Tax Code of the Republic of Kazakhstan. - If excisable goods are imported, separately determine whether an excise duty exemption applies under Article 554 of the Tax Code of the Republic of Kazakhstan. An exemption cannot be applied to all imports of an individual entrepreneur by analogy with one qualifying category. Each ground has its own conditions. For example, a diplomatic exemption is linked to the recipient’s status and supporting documents, while an exemption under a particular customs procedure is linked to the goods actually being placed under a procedure that provides for tax exemption (Article 479 of the Tax Code of the Republic of Kazakhstan). Excisable goods are also subject to specific rather than general regulation. Only the listed categories are exempt from excise duty, including goods necessary for the operation of vehicles engaged in international transportation, goods rendered unusable due to damage before crossing the customs border, certain diplomatic supplies and goods under the prescribed customs procedures (Article 554 of the Tax Code of the Republic of Kazakhstan). Electronic documents: SNT, Tax Reporting Form 328.00 and Virtual Warehouse Electronic import documents should be prepared based on the applicable procedure and the actual delivery terms. The cited articles of the Tax Code define the objects of VAT taxation and exemption cases, but do not establish a universal rule under which every type of import is documented using the same set of electronic documents. When importing from the EAEU, the accountant must ensure that information about the supplier, buyer, agreement, goods, quantity and shipping documents is consistent across all applicable forms. If an SNT and an application for the importation of goods are prepared for the transaction, the information in them must correspond to the source documents and the goods actually received. The system message “Form 328 not found” does not in itself explain the reason for the discrepancy. The accountant should check the following in sequence: - whether the relevant electronic document has been generated and accepted; - whether the participants’ IIN or BIN and the dates and document numbers are specified correctly; - whether the information on product items, units of measurement and quantity matches; - whether the document is recorded in the information system and available for matching; - whether the message relates to another delivery or another period. Until discrepancies have been resolved, source information should not be amended arbitrarily solely for technical matching purposes. The electronic document data must correspond to the agreement, shipping documents and actual delivery. If a VAT exemption is claimed, the set of documents must additionally confirm the specific grounds for exemption under Article 479 or 525 of the Tax Code of the Republic of Kazakhstan. For goods imported as part of warranty service from an EAEU member state, it is especially important to have an agreement or contract containing a warranty provision, shipping documents, a claim and a defect report. These are the documents specified as proof of such importation (Article 525 of the Tax Code of the Republic of Kazakhstan). Step-by-step procedure for an individual entrepreneur’s accountant - Before the transaction. Record the applicable special tax regime, the nature of subsequent activities, the country of dispatch, and the name and intended purpose of the goods. - Taxation review. Determine whether the importation constitutes taxable imports under Article 448 of the Tax Code of the Republic of Kazakhstan or meets specific grounds for exemption under Article 479 or 525 of the Tax Code of the Republic of Kazakhstan. - Goods review. Determine whether the goods are excisable. If excise duty applies, check only the expressly provided exemptions (Article 554 of the Tax Code of the Republic of Kazakhstan). - Agreement and documents. Reconcile information about the goods, quantity, price, delivery terms and purpose of importation. The documents must make it possible to identify the delivery and confirm the applicable tax grounds. - Importation. Prepare the documents required for the relevant direction and method of importation. Do not mix the rules for supplies from the EAEU with those for supplies from third countries. - Electronic matching. Compare the details in the electronic forms with the agreement and shipping documents and, in the event of a system error, check the status and content of each document. - Accounting for goods. Record receipt based on properly prepared documents and ensure consistency between source, electronic and accounting data. - Special tax regime compliance. Take into account the subsequent sale or use of the imported goods when complying with the conditions of the applicable special tax regime. If an exemption is linked to a particular category of goods or purpose of importation, the accountant must monitor compliance with that purpose. For example, Article 479 of the Tax Code of the Republic of Kazakhstan separately regulates goods for diplomatic missions, space objects and equipment, as well as goods under customs procedures providing for an exemption. These grounds cannot be extended to an ordinary commercial supply without satisfying the established conditions. Questions and answers Must an individual entrepreneur under a special tax regime register for VAT solely to import goods? — Article 448 of the Tax Code of the Republic of Kazakhstan defines taxable imports as a separate object of VAT taxation and does not link the mere existence of such an object to an individual entrepreneur’s application of the general tax regime. The tax consequences of importation must be determined separately from the conditions of the special tax regime and the status of the subsequent sale. Does VAT always arise upon importation? — Taxable imports are subject to VAT, but the Code provides exemptions for expressly listed categories and conditions (Articles 448 and 479 of the Tax Code of the Republic of Kazakhstan). Separate exemption cases for imports from the EAEU are established by Article 525 of the Tax Code of the Republic of Kazakhstan. Is it sufficient to state in the agreement that the goods are exempt from VAT? — No. The exemption applies when the goods and transaction meet the established conditions. Special supporting evidence is required in the stipulated cases. For example, warranty service involving imports from the EAEU requires an agreement or contract, shipping documents, a claim and a defect report (Article 525 of the Tax Code of the Republic of Kazakhstan). What should be done if the system displays “Form 328 not found” during a sale? — Check the status of the electronic document, the participants’ IIN or BIN, the delivery number and date, product items, quantity and availability of the document for matching. Information should be corrected based on the source documents and actual delivery. Does an individual entrepreneur under a special tax regime submit Form 328.00? — The applicability of the form is determined by the type and circumstances of importation from an EAEU member state, not merely by the name of the tax regime. The information in the form must correspond to the agreement, shipping documents and other delivery documents. Can the exemption be applied to any goods imported from the EAEU? — No. Article 525 of the Tax Code of the Republic of Kazakhstan exempts only the import categories specified therein. In particular, it refers to certain categories under Article 479 of the Tax Code of the Republic of Kazakhstan and provides an exemption for goods imported as part of warranty service supported by documents. Are all excisable goods exempt from excise duty if the individual entrepreneur applies a special tax regime? — No. An excise duty exemption applies only to the listed categories of imported excisable goods, provided that the established conditions are met (Article 554 of the Tax Code of the Republic of Kazakhstan). Can import trade be conducted under any special tax regime? — Eligibility to apply a specific special tax regime is determined by the conditions of that regime and the actual type of activity. The provisions on taxable and exempt imports regulate the taxation of importation but do not replace verification of the conditions of the selected special tax regime. Sources - Tax Code of the Republic of Kazakhstan, Article 448 “Objects of Taxation”. - Tax Code of the Republic of Kazakhstan, Article 479 “Imports Exempt from Value Added Tax”. - Tax Code of the Republic of Kazakhstan, Article 525 “Turnover and Imports Exempt from Value Added Tax in the Eurasian Economic Union”. - Tax Code of the Republic of Kazakhstan, Article 554 “Imports of Excisable Goods Exempt from Excise Duty”. - Law of the Republic of Kazakhstan “On Ratification of the Treaty on the Eurasian Economic Union”. --- _BuhGPT — ИИ-помощник для бухгалтеров Казахстана: https://buhgpt.kz_