Import and export of goods and services with Kazakhstan — a bilingual EN/RU contract for the bank in 15 minutes. EAEU: no customs declaration, but 173-FZ currency control applies
Parties, documents and specifics for every deal scheme
Four contract types — for any deal structure with a Kazakh partner within the EAEU
A Russian company imports oil and petroleum products, metals, grain, chemical products, or construction materials from Kazakhstan.
A Russian company supplies industrial equipment, food products, vehicles, pharmaceuticals, or consumer goods to Kazakhstan.
A Russian company receives IT services, logistics, engineering, or consulting from a Kazakh company.
A Russian company provides IT development, engineering, training, or consulting to a Kazakh client.
Kazakhstan is an EAEU member: trade is simplified, but currency control and reporting still apply
Within the EAEU, goods move between Russia and Kazakhstan without customs declaration or duties. However, a statistical reporting form must be filed with the FCS regardless of the deal value. Bank currency control under 173-FZ applies in full.
EAEU · FCS · 173-FZThe main legal forms are TOO (Limited Liability Partnership, equivalent to an LLC) and AO (Joint-Stock Company). You can verify a counterparty through the egov.kz portal or the Kazakhstan Stock Exchange (KASE) — include the BIN (Business Identification Number) in the contract.
TOO · AO · BINThe parties choose the currency themselves: Russian rubles (RUB), tenge (KZT) or another currency. Specify the currency your bank supports.
RUB · KZT · currencyExports of goods to Kazakhstan are subject to a 0% VAT rate (zero rate upon confirmation of export). For imports of services, VAT is paid in the country recognised as the place of supply (paras. 28–29 of the Protocol): for consulting, engineering and IT services this is the buyer's country. The procedure for paying indirect taxes is governed by the Protocol to the EAEU Treaty.
0% VAT · EAEUAnswers to the most common questions about contracts with a Kazakh company
Fill in the form, pay online — and download right away. The file is accepted by banks and customs.
Kazakhstan has been a member of the Eurasian Economic Union (EAEU) since its founding in 2015. Within the EAEU, goods move between Russia and Kazakhstan without customs duties or declarations. However, this does not mean regulatory requirements disappear entirely: currency control under 173-FZ applies in full, and a statistical reporting form is required with the FCS for every shipment, regardless of the amount.
Every Kazakh legal entity has a BIN (Business Identification Number) — a 12-digit code, equivalent to the Russian OGRN. Individual entrepreneurs use an IIN (Individual Identification Number). Include the counterparty's BIN in the contract — this is mandatory for identifying the party. You can verify a company's status through egov.kz or kompra.kz.
Exports of goods from Russia to Kazakhstan are subject to a 0% VAT rate, provided the fact of export is confirmed (an application for the import of goods from the Kazakh buyer). For services, the rules of the Protocol on the Procedure for Levying Indirect Taxes to the EAEU Treaty apply — the VAT rate depends on the place of supply of the service.
Kazakhstan shares more than 7,500 km of border with Russia. Key logistics hubs: Orenburg, Omsk, Novosibirsk, Astrakhan on the Russian side; Uralsk, Petropavlovsk, Pavlodar, Atyrau on the Kazakh side.
Imports from Kazakhstan: oil and petroleum products, coal, uranium and uranium compounds, non-ferrous metals (copper, aluminum, zinc), grain and flour, chemical products. Exports to Kazakhstan: industrial equipment and machinery, vehicles and spare parts, food products, medicines, construction materials.