If the total cost of imported goods for a calendar year exceeds 360 times the monthly calculation index (360 MCI-1,557,000 tenge) established by the law on the republican budget and effective on January 1 of the corresponding fiscal year. The import of goods is recognized as carried out for the purposes of entrepreneurial activity if the imported goods exceed the permissible quantity per person.:
- Mobile phones - more than 2 pcs
- Tablets, laptops, PCs - more than 2 pcs
- Jewelry - more than 5 pieces
- Natural fur products - more than 1 piece
- Bicycles - more than 1 piece
- Baby strollers - more than 2 pieces
- Vehicles - more than 1 piece
If the criteria are exceeded, it is necessary to register an individual entrepreneur or LLP, submit an "Application for the import of goods and payment of indirect taxes" and pay VAT - 16% and, if necessary, excise duty.