Kazakhstan issued Order No. 11-1-4/83 on 18 February 2025, amending the previous Order No. 140 from 27 February 2018, which outlines the list of imported goods exempt from VAT under investment contracts.

The updated list has been expanded from 136 to 145 items, with several new goods added. These include:

  • Manganese ores and concentrates (HS 2602000000), including ferrous manganese ores with 20% or more manganese by weight.
  • Other non-metallic compounds with oxygen and other inorganic substances (HS 2811299000).
  • Various sulphides (HS 2830908500).
  • Chromates, dichromates, and peroxochromates (HS 2841500000).
  • Hydrogen peroxide, including those solidified with urea (HS 2847000000).
  • Oxalic acid and its derivatives (HS 2917110000).
  • Thiuram mono-, di-, and tetra-sulphides (HS 2930300000).
  • Hot-rolled iron or non-alloy steel rods (HS 721391).
  • Unwrought manganese powders (HS 8111001100).

The revised regulations will come into effect on 3 March 2025.

Earlier, The Kazakhstan government introduced proposed amendments to its Tax Code on 11 February 2025, aimed at reshaping the country’s VAT framework.