What Excise Duty Rate Applies to Cognac in 2026
Cognac is classified as an alcoholic beverage under commodity heading 2208 of the EAEU CN FEA. In 2026, the excise duty rate should be determined using the rate table row for the relevant type of goods and EAEU CN FEA code. The prescribed unit of measurement and the volume of anhydrous, i.e. 100 percent, alcohol must also be taken into account (Article 537 of the Tax Code of the RK).
In the official excerpt, the table in Article 537 is incomplete: the row for alcoholic beverages with an alcohol concentration of less than 80 percent by volume ends before the rate is specified. Therefore, it would be incorrect to state a specific amount of excise duty on cognac based on this excerpt. The value from the complete current version of the rate table in Article 537 of the Tax Code of the RK must be used for the calculation.
The main practical conclusion for an accountant is that, before calculating excise duty in 2026, it is necessary to open the complete current version of Article 537, find the row corresponding to the type of cognac and its EAEU CN FEA code, and check the specified unit of measurement. The rate may then be entered into the calculation or accounting system.
How Excise Duty Rates Are Established in Kazakhstan
Excise duty rates are established as an absolute amount per unit of measurement of goods in physical terms. For alcoholic products, the rate is approved in this manner or based on the volume of anhydrous, i.e. 100 percent, alcohol they contain (Article 537 of the Tax Code of the RK).
This distinction is fundamental. If the rate is established per volume of finished products, the calculation uses the quantity of goods in the unit of measurement specified in the table. If the rate depends on the anhydrous alcohol content, the number of bottles or liters of the beverage alone is insufficient: the strength of the product and the corresponding volume of 100 percent alcohol must be taken into account.
Therefore, the words “cognac” or “alcoholic products” are not the only factors relevant when selecting the rate. The accountant should compare several characteristics at once:
- the exact product name stated in the source and accompanying documents;
- the EAEU CN FEA code;
- the physical volume of the consignment;
- the strength of the beverage;
- the unit of measurement specified in the rate table;
- the date of the taxable transaction;
- the nature of the transaction — sale, transfer, or import of goods.
If the commercial name of the goods in the documents does not exactly match the wording in the table, the rate cannot be selected solely based on the name on the label. The EAEU CN FEA code, the description of the type of excisable goods, and their characteristics should be matched against the relevant row of the current table in Article 537 of the Tax Code of the RK.
How to Calculate Excise Duty and Verify the Accounting Records
The amount of excise duty is calculated by applying the prescribed rate to the tax base (Article 546 of the Tax Code of the RK). The specific procedure for calculating excise duty on cognac depends on the unit for which the rate is established: either the volume of the product or the volume of anhydrous alcohol it contains.
A working check can conveniently be performed as follows:
- Record the transaction date and use the version of the Tax Code of the RK effective on that date.
- Confirm the type of product and the EAEU CN FEA code from the documents.
- Find the corresponding row in the complete table in Article 537 of the Tax Code of the RK.
- Check the rate and the unit of measurement specified next to it.
- Convert the actual volume of the goods into that unit.
- If the rate depends on anhydrous alcohol, take into account the strength of the beverage based on the manufacturer’s information and product documents.
- Apply the rate to the tax base and compare the result with the data in the accounting system, tax return, and source documents.
Particular attention should be paid to transactions occurring at the boundaries of tax periods. The rate applicable to the relevant taxable transaction should be used for the calculation. Previously recorded transactions cannot automatically be recalculated using a different rate without grounds provided by law.
For “Accounting for Kazakhstan,” the current release series is 3.0.74.x. After updating the information base, the accountant should check the rate, unit of measurement, effective period of the setting, and the result of a test calculation. The software version itself does not replace verification of the applied rate against the current table in Article 537 of the Tax Code of the RK.
Deadlines and Documents for Imports
When importing cognac, the rate is also selected based on the type of excisable goods, the EAEU CN FEA code, and the corresponding row in the table in Article 537 of the Tax Code of the RK. The table also covers imported excisable goods, and, where a combined rate applies, the physical volume of imported goods and the ad valorem component prescribed by the provision are taken into account (Article 537 of the Tax Code of the RK).
The procedure and deadline for payment upon import depend on the direction of import and the applicable regime. The relevant clearance and payment rules apply to supplies from EAEU member states and imports from states that are not members of the EAEU. The payment deadline cannot be determined solely from the article on excise duty rates because Article 537 of the Tax Code of the RK governs the amount of the rate and the method by which it is established.
Documents confirming the classification and characteristics of the products should be retained to substantiate the calculation: the contract, invoice, delivery note, information on the EAEU CN FEA code, volume, and strength, import documents, as well as the calculation of the tax base and excise duty amount. The information in the documents should make it possible to match the goods to the selected row of the table and reconstruct the calculation.
Frequently Asked Questions
What is the exact excise duty rate on cognac in 2026? — In the provided official excerpt, the table row for alcoholic beverages under commodity heading 2208 ends before the rate is specified. The calculation must use the value from the corresponding row of the complete current version of Article 537 of the Tax Code of the RK, taking into account the product code and unit of measurement.
Can the 2025 excise duty rate on cognac be applied? — For a transaction in 2026, the rate prescribed for the relevant goods by the current version of the Tax Code of the RK applies. The previous year’s value cannot be carried over without comparing it against the 2026 table.
Does the calculation depend on the strength of the cognac? — For alcoholic products, the rate may be established based on the volume of anhydrous alcohol. It is therefore necessary to check how the rate is established in the relevant row of the table and, if it is linked to anhydrous alcohol, take the strength of the beverage into account (Article 537 of the Tax Code of the RK).
Is updating 1C sufficient to ensure the calculation is correct? — No. After installing the current release 3.0.74.x, the rate, unit of measurement, effective period, and result of a test calculation based on the source documents should be checked.
How is the deadline for paying excise duty on imported cognac determined? — The deadline depends on the direction of import and the applicable clearance procedure. Article 537 of the Tax Code of the RK establishes the rates, rather than a general excise duty payment deadline for every import scenario.