IOR Services in Kazakhstan

Yes, for qualifying commercial equipment shipments. One Union Solutions provides the Importer of Record (IOR) Service role directly through its own country-specific operating structure. We do not outsource the IOR  Service role to an unrelated local importer. We share local company details during qualified onboarding, where that is appropriate. They are not published on this page. Whether we accept the shipment, and the cost and timing, depend on that shipment.

A foreign seller should not treat Kazakhstan as a market where a freight forwarder, a consignee (the party named to receive the goods) or a customs broker can automatically solve who may import. Under the EAEU customs rules, the legal checkpoint is the declarant. For ordinary commercial imports this is normally a person of an EAEU Member State, with limited exceptions. One Union Solutions check first lines up the seller, the buyer, the consignee, the eligible declarant and the customs representative. It then checks the live filing route, the 16% base VAT, EAEU tariff treatment and model-level approvals for electrical, radio, encrypted or medical equipment. You get a written accept, conditional-accept or decline decision before the goods leave. This is not a general promise of clearance, cost or timing. Do not book collection until the declarant, the filing account, the product approvals, the customs value and the tax route are clear enough.  Customs Code of the Eurasian Economic Union,  KEDEN unified customs-clearance information system,  Goods customs clearance public service

An IOR Service check is most useful before you lock a purchase order, an Incoterm (the sales delivery term) or a pickup date. IOR Service support is most useful when the importer decision is the missing part of an otherwise viable shipment. Companies usually ask us to review a Kazakhstan IOR Service route in these cases:

• Foreign seller under DDP – The seller carries delivery duties under Delivered Duty Paid but does not have an eligible Kazakhstan / EAEU declarant structure.
• Enterprise technology deployment – Servers, switches, appliances and connected models create different conformity, radio or encryption branches.
• Buyer will not import – The buyer or end user cannot, or will not, act as declarant, or the parties need a clearer split of roles.
• Demos, repairs or replacements – The movement needs a temporary, re-import, RMA (return or repair) or valuation decision before the goods leave.
• EAEU-origin movement – The deal uses Kazakhstan indirect-tax administration and may need Form 328.00 rather than a third-country customs route.
• SEZ or free-zone project – The parties must check the zone, the participant, the approved use and the customs procedure before they rely on any preference.

An IOR Service is not a way around a banned product, a missing product approval, a wrong value, an unsupported HS code or a restricted party. Every shipment still goes through an acceptance review.

“Importer of Record Service” is a business name. The customs documents must still name the legal declarant, any person represented, the customs representative and the other commercial parties correctly. The label on a sales contract, purchase order or Incoterm does not settle who is the importer. On this page, IOR Service is the business name for the party we accept to take the importer position for an approved shipment. The assessment should name each role separately.

• Importer of Record Service  (commercial term) – The service setup that puts an eligible importer / declarant structure, filings and shipment duties in place. It is not a separate statutory role title in the customs code. The party must still meet Kazakhstan / EAEU rules on who can be the declarant.
• Declarant – The person that declares the goods and carries the customs-law duties attached to the declaration. Eligibility is the first legal checkpoint.
• Customs representative / broker – A registered person that does customs work for another party. The broker does not automatically replace the declarant or the importer.
• Consignee – The delivery recipient shown in transport or commercial documents. Being the consignee alone does not settle who may be the declarant. Align these roles on purpose.
• Buyer / end user – The commercial purchaser or the person who will use the goods. Either may matter for product permits, end-use screening and tax evidence. Neither is automatically the declarant.
• Freight forwarder – Coordinates transport and logistics. Moving the freight is separate from importer and declarant responsibility. Control of transport does not, by itself, make that party the importer.
• DDP seller – A seller using Delivered Duty Paid may pay the agreed delivery costs under the contract. DDP does not override Kazakhstan / EAEU declarant rules.
• One Union Solutions – Provides the IOR Service function through its own country-specific operating structure, subject to qualified onboarding and shipment review. Local company details are shared during qualified onboarding. They are not published on this page.

Official sources: EAEU Customs Code, Kazakhstan customs regulation and the register of customs representatives.

Do not ship until the Kazakhstan route is written down. Each stage produces a decision before the next stage is locked. This stops role, classification, regulator and tax assumptions from being found only after the goods have left. Each later service step can be approved, given conditions, held or declined before we accept the shipment.

Send only the minimum information needed to decide whether a Kazakhstan route can work. Send the public first-step information before the goods are booked for collection. The first step should be easy and should not expose sensitive shipment documents in a public form. Sensitive model lists, values, certificates, end-user records and files move to a controlled second-stage workflow after we qualify the request. One Union Solutions will screen the route, name the minimum secure second-stage documents and return an accept, conditional-accept or decline decision with the next actions. The check focuses on declarant eligibility, the filing route, classification, customs value, the duty / VAT route and product approvals. One Union Solutions may use the first-step information to assess and respond to the request under the privacy policy. First-stage contact is through the site contact page. Sending an enquiry does not accept, dispatch or represent a shipment as cleared.

1. Identify the transaction route: You send seller, buyer, consignee, end user, origin, dispatch country, Incoterm and intended procedure. Main risk: assuming DDP, consignee status or a broker appointment automatically creates an eligible importer. Output: a first party and route map.
2. Classify the exact product: You send the model / SKU list, datasheets, functions, composition, photos, power / radio details and intended use. Main risk: using a family-level HS code or a generic description for different models. Output: a first HS and product-scope list, plus a ruling recommendation where needed.
3. Map approvals and restrictions: You send existing EAEU certificates / declarations, radio details, encryption functions, medical status and controlled-goods information. Main risk: treating a CE mark (European conformity mark), a global test report or an unrelated certificate as enough. Output: a model-level permit / conformity gap list.
4. Confirm customs and tax route: You send values, currency, freight / insurance, origin evidence, the relationship between the parties, and whether this is a third-country or EAEU movement. Main risk: quoting a fixed duty / VAT result without the current code, origin, procedure and payer facts. Output: customs-value, duty and VAT treatment assumptions for review.
5. Lock the filing plan: You send the final invoice, packing list, transport documents, authorizations, translations and supporting evidence. Main risk: sending the goods while the KEDEN / ASTANA-1 account route or the right to file is still open. Output: a declaration-ready document and responsibility checklist.
6. Accept, condition or decline: You send sanctions, party, end-user / end-use and destination screening information. Main risk: a prohibited, sanctioned, counterfeit, misdeclared or deliberately undervalued transaction. Output: a written IOR Service assessment decision and onboarding path.

For the first stage, send your full name, company and business email; destination country: Kazakhstan; a broad product category (IT / data-center equipment; telecom / radio equipment; medical device / diagnostic equipment; industrial / electrical equipment; parts, replacements or RMA; or other B2B equipment); a short shipment description covering product family, approximate quantity and intended use, without confidential documents or end-user data; an approximate target date and consent to be contacted; and the expected Incoterm if known (optional), for example DDP, DAP or FCA.

If the route can be supported, the secure second stage may ask for models / SKUs, datasheets, photos and technical characteristics; value, currency, freight / insurance and Incoterm; seller, buyer, consignee, end user and end-use details; certificates, declarations, permits and registrations; and radio, encryption, medical and other controlled-goods data.

What happens next: we review the product family, route and target date; we identify missing facts and product-regulator checks; qualified requests move to a secure second-stage document exchange; and you receive a written accept, conditional-accept or decline decision with the next actions. Assessment does not guarantee acceptance, approval, clearance, cost or timing. Request an IOR Assessment.

There is no one duty or tax rate for every Kazakhstan shipment. A landed-cost estimate should be built from the shipment facts, not from one blanket percentage. There is no safe single figure for “IT equipment” or “business equipment”. Kazakhstan uses the EAEU Commodity Nomenclature and Common Customs Tariff for third-country trade. What you pay depends on the current code, origin, customs value, procedure, preference, non-tariff measure and effective date. One Union Solutions does not publish one duty rate for every product.Preliminary decision on goods classification, Tariff  and Non-tariff Customs Regulation Department, Single list of goods subject to prohibitions or restrictions

Where classification is unclear or commercially important, the Kazakhstan preliminary-classification service can require model-level technical information, brand, article / modification data, photos or samples and translations. A ruling applies to its stated product and facts. It does not settle every permit or tax issue.  Preliminary decision on goods classification

Kazakhstan’s base VAT rate is 16% from 1 January 2026. The practical route differs between a customs import from a third country and an import from another EAEU Member State. Relevant EAEU movements use indirect-tax administration that includes Form 328.00. Exemptions, offsets, input-credit timing and the final taxpayer position depend on the shipment. Automatic VAT recovery is not promised. Registration and Value Added Tax (VAT),  VAT changes and innovations under the new Tax Code,  statement on import of goods and payment of indirect taxes

Free of charge is not zero value. Demo, repair, warranty and replacement goods still need a customs-value method you can defend, plus a supporting explanation. “No sale” does not mean “no customs value.” Customs Code of the Eurasian Economic Union

Ask for an estimate only after the model-level HS proposal, origin, customs value, route and product approvals are known. A calculator result is an estimate. It is not a ruling or a tax-recovery promise.

Official sources: preliminary decision on goods classification, VAT registration guidance and EAEU tariff and non-tariff regulation.