Kazakhstan is preparing a new customs framework for cross-border e-commerce.
In July 2026, Kazakhstan adopted amendments introducing a separate customs regime for goods purchased through foreign online platforms. The reform forms part of a wider Eurasian Economic Union initiative and is expected to change how online purchases are declared, cleared and delivered to customers in Kazakhstan.
The new rules are not yet in force. Their implementation was originally expected in 2026, but the launch was postponed pending completion of the necessary procedures at EAEU level. For foreign marketplaces, online sellers and logistics companies, however, the direction of regulation is already clear.
Under the new framework, goods purchased by individuals through foreign online platforms will be treated as a separate category of e-commerce goods. This is an important change: at present, many online purchases are processed under the broader rules applicable to goods imported by individuals for personal use, whereas the reform creates a more specialized system designed specifically for cross-border online trade.
For foreign sellers, this means that e-commerce will increasingly have its own customs compliance process, rather than being treated simply as another form of parcel delivery.
One of the key elements of the reform is the introduction of a new regulated participant — the e-commerce operator. These operators will be involved in delivery, storage and customs clearance of online purchases and will play an important role in submitting the new e-commerce customs declaration.
For consumers, the process may remain relatively simple, for platforms and sellers, however, the new system creates a more structured relationship with local logistics and customs partners. Foreign businesses should therefore understand who will be responsible for customs declaration, who will act as carrier or warehouse operator, and who will bear responsibility if customs information is incomplete or incorrect.
The EAEU has maintained the duty-free threshold of EUR 200 for cross-border e-commerce purchases. Where the value exceeds this threshold, the new framework provides for a customs duty of 5% of the full purchase value, subject to a minimum of EUR 1 per kilogram, with VAT applying separately under Kazakhstan’s domestic tax rules.
For sellers, this is not only a customs issue — it may also affect the final price paid by customers. Marketplaces and online stores should therefore consider how customs duties, VAT and logistics costs are reflected in pricing, checkout information and customer terms.
The reform also introduces more flexibility in logistics. Foreign sellers will still be able to deliver goods directly to individual customers, but the new framework also allows goods to be imported in advance and stored under customs control before they are sold to the final customer. This model may be attractive for Chinese platforms and brands with stable sales volumes in Kazakhstan, as it can shorten delivery times and make local fulfilment more efficient.
At the same time, it creates an additional commercial risk, since goods may be imported before a final customer has placed an order, meaning part of the inventory may remain unsold or move more slowly than expected. Businesses considering this model should therefore assess expected demand, storage costs, customs treatment and the allocation of responsibilities between the seller, warehouse operator and e-commerce operator before moving stock into Kazakhstan.
The new system will also make accurate transaction data more important, as product descriptions, values, purchaser details and shipment information will need to move efficiently between the seller, platform, logistics provider and customs operator. For high-volume sellers, customs compliance will therefore become partly a data-management issue.
Businesses should review whether their systems can provide accurate and consistent information for electronic customs declarations, especially where large numbers of low-value orders are processed every day.
Foreign companies do not need to wait until the new regime formally enters into force. Businesses already selling into Kazakhstan should review their logistics structure, identify who will be responsible for customs clearance, and check whether contracts clearly allocate responsibility for duties, taxes, incorrect declarations, restricted goods and customs delays. Companies considering local fulfilment should also compare direct cross-border delivery with warehouse-based solutions.
For Chinese e-commerce companies in particular, Kazakhstan remains a nearby and increasingly digital consumer market. But as the regulatory framework becomes more formal, successful market entry will depend not only on online sales, but also on the customs, logistics and contractual structure behind them.
Sources
https://prg.kz/m/amp/document/31973094
https://www.gov.kz/memleket/entities/kgd/press/news/details/1251426
https://www.gov.kz/memleket/entities/kgd/press/news/details/1164263
https://www.gov.kz/memleket/entities/kgd/press/news/details/797176?lang=ru
Kazakhstan is preparing a new customs framework for cross-border e-commerce. In July 2026, Kazakhstan adopted amendments introducing a separate customs regime for goods purchased through foreign online platforms. The reform forms part of a wider Eurasian Economic Union initiative and is expected to change how online purchases are declared, cleared and delivered to customers in
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