On taxes and other obligatory payments to the budget (Tax Code)

Article 462. The list of excisable goods

Unless otherwise established by this article, excisable goods are:

1) all types of alcohol;

2) alcohol products;

3) tobacco products;

4) heated tobacco products, nicotine-containing liquids for e-cigarettes;

5) gasoline (except for aviation), diesel fuel, gasohol, benzanol, nefras, light hydrocarbons mixture, ecological fuel;

6) motor vehicles for the transport of 10 or more people with an engine having a capacity greater than 3000 cc, except for minibuses, buses and trolleybuses;

cars and other motor vehicles for the transport of people with an engine having a capacity greater than 3000 cc (except for cars with hand control or a hand control adapter,specially designed for persons with disabilities);

motor vehicles on passenger car chassis with a cargo bed and a driver’s cabin separated from a cargo compartment by a rigid stationary partition, with an engine having a capacity greater than 3000 cc (except for cars with hand control or a hand control adapter, specially designed for persons with disabilities);

7) crude oil, gas liquid;

8) alcohol-containing medical products registered as medicinal products in accordance with the legislation of the Republic of Kazakhstan.

The authorized body for trade regulation approves an additional list of imported goods that will be subject to excise duties in the country of origin in the manner determined by the Government of the Republic of Kazakhstan.

The rates of excise duties on goods indicated in the additional list of imported goods, determined in accordance with part two of this article, are set by the Government of the Republic of Kazakhstan pursuant to proposals from the authorized body for trade regulation.

Footnote. Article 462 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 No. 382-VI (shall be enforced from 01.01.2022); dated 11.07.2022 No.135-VII (shall be enforced from 01.01.2022).