How a foreign company can enter the EAEU market through Kazakhstan: what the union gives and what to check

"We will open a company in Kazakhstan and get the whole EAEU" is how the task is often put. That is only partly true. The union of Armenia, Belarus, Kazakhstan, Kyrgyzstan and Russia does create a common market of roughly 180 million people, but it removes only some barriers. Here is which ones, and what you must still do yourself.

What the common market gives

A common external tariff. Member states apply a shared customs tariff to third-country goods, so the duty generally does not depend on where goods enter the union. Companies choose Kazakhstan for logistics, costs and convenience, not for a "lower duty".

Movement of goods inside the union. Goods move between member states without customs declaration and control at internal borders, although sanitary, veterinary and phytosanitary checks remain. Deliveries from a member state to Kazakhstan usually carry no import duty, with exceptions.

Shared technical requirements. Where a union technical regulation applies, conformity assessment is recognised across the EAEU.

What the union does not remove

• Indirect taxes. Tax is paid in the country of receipt. Kazakhstan's VAT rate in 2026 is 16%, and imports from member states require form 328.00, generally by the 20th of the following month. Businesses not registered for VAT also pay it on import.
• Certification. Goods must meet the regulations; company registration alone is not enough. Where no union regulation exists, national rules apply.
• Local rules. Licences, labelling, advertising requirements and rules for certain services must be checked in each country. Tax presence in a neighbouring country is assessed separately too.
• Trade restrictions. Check export controls and sanctions risks for your products and partners, especially for work involving Russia and Belarus. This is a matter for specialists in your country and the country of supply.

Step-by-step plan

1. Identify the HS (TN VED) code. Duty, VAT, labelling and conformity requirements depend on it.
2. Compare logistics. Calculate the route to the end buyer, not only to Kazakhstan.
3. Choose a form of presence. An LLP suits an independent business. If the link to the parent company matters, compare a branch or representative office.
4. Calculate taxes. Base rates since 2026 are 16% VAT and 20% corporate income tax.
5. Prepare for the bank. Opening an account is at the bank's discretion, so allow time.
6. Decide on staff status. Negotiations fall under a business visa, while permanent employees need work documents. EAEU citizens need no work permit but still complete registration steps.

Common mistakes

Treating Kazakhstan as a "discount entrance" without checking the tariff. Ordering certification after signing the contract. Budgeting for VAT only at the last stage, which strains working capital. Expecting a Kazakh company to win customers in other countries automatically: the market is legally open, but sales must still be built market by market.

When Kazakhstan fits and when it does not

A base in Kazakhstan makes sense if your buyers are here or in neighbouring countries and the route and warehouse truly save money. It also helps when your team prefers Almaty or Astana. If nearly all sales go to another member state, compare registering there: Kazakhstan is not always the shortest path. Calculate the full cost of delivery, taxes, certification and staff first, then compare the options.

Where to begin

Start with one product and one market: check its code, requirements and route, and only then open a company. Visa Navigator helps with registration in Kazakhstan and migration documents for staff. We recommend confirming customs and tax matters with relevant specialists.

This material is for information only and does not constitute legal advice. Rules and practice change — verify the current requirements as of the date you apply.