Kazakhstan · Horizon published 14 Oct 2026 · Source published 7 September 2026 · Reviewed 14 Oct 2026
Kazakhstan clarifies the VAT documentation route for medical-device imports
Kazakhstan has set out the documentary route used to apply the reduced VAT treatment for listed medicines and medical devices. The update gives manufacturers, authorised importers and healthcare distributors a concrete import-file agenda linking the product listing, registration or import authorisation, the legal operating role and customs documentation.
Verified facts
- Kazakhstan's Medical and Pharmaceutical Control Committee states that the prior targeted-use confirmation is no longer issued after amendments introduced through Government Resolution No. 542 of 30 July 2026.
- The Committee states that a 5 percent VAT rate applies to taxable turnover and imports of listed medicines and medical devices, rising to 10 percent from 1 January 2027, subject to the stated documentation conditions.
- For registered products, the listed documentation includes an appropriate pharmaceutical or medical activity licence or notification route and a registration certificate; for unregistered imports, the Committee refers to a permissive document under the relevant Ministry of Health order.
- The official notice directs applicants to the updated list in the Adilet legal-information system, which means the product-list check should remain dated and product-specific rather than inferred from a broad product category.
Horizon view
The change is commercially useful because it turns tax treatment into a defined product-and-document workflow. The relevant unit is not a generic medical-device shipment but a named product, classification, listing position, registration or import status, importer role, consignee, customs declaration and supporting evidence set.
Commercial implication and next step
Before quoting or shipping, build a Kazakhstan import-and-tax file for each SKU: device description and intended use; classification; current list position; manufacturer and importer identities; registration certificate or applicable import authorisation; activity licence or notification evidence; tariff and customs treatment; invoice, packing, transport and origin documents; broker instructions; VAT assumption and effective date; hospital, distributor or retail route; pricing, warranty, service, insurance and payment terms. Reconcile the final file with the importer, customs broker and current specialist advice before issuing a tax-inclusive price or clearance commitment.
What to verify before acting
The cited notices do not determine whether a specific device is listed, registered, admissible for import, correctly classified, eligible for a rate, reimbursed, procurable, saleable, distributable, cleared, insured, paid or contracted. Product-specific medical-device, tax, customs, clinical, procurement, consumer and legal confirmation remains necessary.
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