What Happened
The Board of the Eurasian Economic Commission adopted the decision dated August 25, 2026, No. 113, regarding the application of import customs duty rates for goods originating from the United Arab Emirates and imported into the customs territory of the Eurasian Economic Union.
The decision pertains to the customs-tariff regulation of the EAEU — that is, the rules and rates at which goods originating from the UAE will be allowed into the common market of the Union. Such documents from the Commission have a supranational character: they are effective simultaneously in all member states of the EAEU, including Kazakhstan, and do not require a duplicating national act for implementation.
Who It Concerns
The document is primarily important for participants in foreign economic activity who import goods from the UAE or plan such supplies. This concerns:
- importers and trading companies purchasing goods of Emirati origin;
- manufacturers using raw materials, components, and equipment from the UAE;
- customs representatives (brokers) who process declarations for goods and calculate payments;
- logistics and warehousing operators servicing deliveries in this direction.
For businesses in Kazakhstan, this means that when importing goods from the UAE, they need to focus on the rules established at the Union level, rather than solely on national practices. The final amount of customs payments depends on the product code according to the unified Commodity Nomenclature for Foreign Economic Activity of the EAEU and on the correctly confirmed country of origin.
Why Product Origin Matters
A key point of any tariff regime tied to a specific country is the confirmation of origin. Whether a product is recognized as originating from the UAE determines which duty rate will be applied upon release.
Therefore, importers should check in advance:
- the correctness of the EAEU HS code for each product — it affects both the rate and the list of necessary documents;
- documents of origin (certificates, declarations), their form, and correctness of execution;
- the compliance of actual delivery conditions with those stated in the accompanying documents and contract.
Errors in this data are a common cause of additional payments and disputes with customs authorities.
What Foreign Economic Activity Participants Should Do
To apply the new rules correctly and without risks, it makes sense to establish a clear course of action.
1. Study the text of the decision of the EEC Board No. 113 in its entirety, including annexes and lists of goods, if any — this is where the specific conditions for applying rates are contained.
2. Compare your commodity nomenclature with the classification according to the EAEU HS and determine whether your goods fall under the document's action.
3. Check the documents of origin for each shipment and ensure they are properly executed.
4. Recalculate the planned cost of import taking into account the applicable rates to assess the impact on price and margin in advance.
5. Coordinate the approach with the customs representative and, if necessary, obtain a preliminary decision on classification or product origin.
This algorithm reduces the likelihood of errors during declaration and helps avoid unexpected additional payments after the goods are released.
Timelines and Procedure for Entry into Force
The decisions of the EEC Board are published and come into force in accordance with the law of the Union. The date of entry into force and transitional provisions are indicated in the text of the document itself, so it is essential to refer to it when planning specific deliveries. It is recommended to monitor the official publication of the decision and clarify the applicable version on the date of submission of the declaration.
Frequently Asked Questions
Which goods does the decision apply to? — It concerns goods originating from the United Arab Emirates and imported into the customs territory of the EAEU; specific categories and conditions are defined in the text of the EEC Board decision No. 113 and the classification according to the EAEU HS.
Does the document automatically apply in Kazakhstan? — Yes, the decisions of the EEC Board have a supranational character and are applied simultaneously in all member states of the Union, including Kazakhstan, without the adoption of a separate national act.
How to confirm that the product originates from the UAE? — Origin is confirmed by documents provided for by the EAEU law (certificates and declarations of origin); their form and requirements should be clarified concerning the specific shipment and product code.
What happens in case of incorrect determination of origin or product code? — Errors may lead to the application of a different rate, additional customs payments, and disputes with customs authorities, so classification and documents should be checked in advance.
Where to find accurate rates and conditions? — All specific rates, lists, and timelines should be taken directly from the official text of the EEC Board decision dated August 25, 2026, No. 113, and its annexes.
Sources
- On the application of import customs duty rates for goods originating from the United Arab Emirates and imported into the customs territory of the Eurasian Economic Union — Adilet · EAEU / Customs Union (Decision of the Board of the Eurasian Economic Commission dated August 25, 2026, No. 113).