Taxes in Central Asia

VAT Customs duty

Kyrgyzstan 12% 20%(2017-2021)

Kazakhstan 12% For cars with a

production period
exceeding 10 years,
the customs duty
rate for customs
clearance of the car
is set at 15% of the
customs value of
the car.

Uzbekistan 15% You have to pay a

duty of 15% of the
customs value of a
new car and 30%
for a car older than
1 year.

Tajikistan 18%. 20-30% of the

value of the car.

"In Russia, the invoice cannot be understated, while in Kyrgyzstan there are no such
restrictions, therefore, the calculation for customs clearance is based on the amount
specified by the person importing the car. As a result - in Russia customs clearance will cost
100% more expensive than in the Kyrgyz Republic, in Kazakhstan - by about 50%. For
example, customs clearance of a BMW X5 2022-2023 year of manufacture in Kyrgyzstan will
cost $7-8 thousand, in Kazakhstan - already $10-12 thousand, and in Russia - $15-16
thousand. Because of this, car buyers bring cars through Kyrgyzstan, clear them on the
territory of the republic and send them to the Republic of Kazakhstan or the Russian
Federation on transit numbers", - said a domestic car dealer.

Market
Kyrgyzstan
For the whole year 2023, 184,789 cars were imported to Kyrgyzstan for a total
amount of $2 billion 766.8 million. This information is contained in the data of the
National Statistical Committee.

Russia has increased the utilization fee on cars customs cleared in Kyrgyzstan and
EAEU countries
Imports of cars to Kyrgyzstan in quantitative terms increased by 348% compared to
2022. 143,548 more cars were imported into the country.
The cars were mainly imported from China, South Korea, Russia, the USA, Japan
and Germany. In total, cars were imported from 61 countries
Uzbekistan
According to the CEIR study, there has been a steady growth in demand for used
cars, which amounted to 7.6%. At the same time, excitement for new domestic cars
grew by only 1%, while demand for electric cars fell by 7.8%.
Total car sales in the country since the beginning of the year exceeded 128 thousand
cars, which is 6% more than in the previous month. Especially active sales were
noted in Navoi, Fergana and Bukhara regions. For the year, the growth of passenger
car sales exceeded 8%
The secondary car market in Uzbekistan shows stable growth. Over 96 thousand used
cars were sold in January, which is 7.6% more than in the previous month and 4.4%
more than in January last year.

The direction of new foreign cars also showed positive dynamics, increasing by 5.7%
and reaching the mark of 3.47 thousand cars. The growth of the market of foreign
cars for the year amounted to more than 37%.
Source: https://upl.uz
Kazakhstan's car market in 2023 set an absolute record

Kazakhstan sold 198,686 new passenger cars and commercial vehicles in 2023,
which is 60.2% higher than a year ago. According to the "Kazakhstan Automobile
Union", this is the best result in the history of Kazakhstani authoritail.

In October 2023, the volume of sales of motor vehicles in Kazakhstan increased by

69%, as evidenced by the data of "Kazakstanң Avtokolik Odagy" (KAO). 17,115 cars
and light commercial vehicles and more than a thousand trucks and buses were sold.

In total for ten months of 2023, Kazakhstan dealers sold 156,288 cars.

In October, Chevrolet took the first place in the top 10 best-selling brands (3,821
cars). Hyundai dealers sold 3,428 cars, Kia - 2,386. Chery is in fourth position with
1,204 sold. Fifth place for two months in a row for Toyota with 1,184. Jac moved up
to sixth position with 793 sold. Haval is in seventh place with 786. Rounding out the
top ten are Jetour (620 units), Changan (543) and for the first time in the ranking
Omoda (351).

Among the models in October 2023, Chevrolet Cobalt (2,329), Hyundai Tucson - 975
cars, Hyundai Santa Fe - 915 cars lead the ranking. Then come Chevrolet Onix (841),
Chery Tiggo 2 (711), Kia Cerato (548), Toyota Camry (540), Kia Ceed (450), Hyundai
Elantra (415) and Kia Sportage (406).
At the end of ten months, Hyundai is the leader, almost 38.5 thousand, on the second
line - Chevrolet with the result of 35.8 sold cars, the third - Kia, sold almost 21
thousand cars. Also in the top five are Chery, which sold 9,620 cars, and Toyota - just
over 8 thousand units.