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ORDER OF THE MINISTER OF INDUSTRY AND CONSTRUCTION OF THE REPUBLIC OF KAZAKHSTAN

of October 15, 2025 No. 438

About approval of the list of vehicles and (or) agricultural machinery, and also their components which turnovers on realization are exempted from the value added tax

According to the subitem 29) article 474 of the Tax Code of the Republic of Kazakhstan, PRIKAZYVAYU:

1. Approve the enclosed list of vehicles and (or) agricultural machinery, and also their components which turnovers on realization are exempted from the value added tax.

2. To provide to committee of the industry of the Industry ministry and construction of the Republic of Kazakhstan in the procedure established by the legislation:

1) the direction of this order in electronic form in the Kazakh and Russian languages within five working days from the date of its signing in the Republican state company on the right of economic maintaining "Institute of the legislation and legal information of the Republic of Kazakhstan" the Ministries of Justice of the Republic of Kazakhstan for inclusion in Reference control bank of regulatory legal acts of the Republic of Kazakhstan;

2) placement of this order on Internet resource of the Industry ministry and construction of the Republic of Kazakhstan.

3. To impose control of execution of this order on the supervising vice-Minister of Industry and construction of the Republic of Kazakhstan.

4. This order becomes effective since January 1, 2026 and is subject to official publication.

Minister

E.Nagaspayev

It is approved

Ministry of Finance of the Republic of Kazakhstan

 

It is approved

Ministry of national economy of the Republic of Kazakhstan

 

 

Approved by the Order of the Minister of Industry and construction of the Republic of Kazakhstan of October 15, 2025 , No. 438

The list of vehicles and (or) agricultural machinery, and also their components which turnovers on realization are exempted from the value added tax

№ of payment order

Name

Commodity code on

CN FEA EEU

1

Mechanical devices (hand-operated or without it) for throwing, spraying or spraying of liquids or powders; the fire extinguishers charged or not charged; sprays and similar devices; steam-ejecting or sanding and similar throwing devices: sprays for agricultural industry or gardening: others; for agricultural industry or gardening

8424 49, 8424 82

2

Machines and devices for rise, movement, loading or unloading (for example, elevators, escalators, conveyors, ropeways) others: equipment other: the loading devices which are specially developed for use in agricultural industry: developed for hinge plate on agricultural tractors

8428 90 710 0

3

Bulldozers with not rotary and rotary dump, graders, schedulers, scrapers, power shovels, excavators, one-bucket loaders, trambovochny machines and road levellers, self-propelled

8429

4

Machines are agricultural, garden or forestry and landscape for preparation and processing of the soil; skating rinks for lawns or athletic fields

8432

5

Machines or mechanisms for cleaning or the thresh of crops, including press sorters, the press for packaging in piles of straw or hay; mowing machines or lawn-mowers; machines for cleaning, sorting or calibration of eggs, fruits or other agricultural products, except machines of goods item 8437

8433

6

The machines and mechanical devices having individual functions, in other place of this group not named or not included: others: others

8479 89 970 8

7

Tractors (except tractors of goods item 8709)

8701

8

The motor vehicles intended for transportation of 10 people or more including the driver

8702

9

Cars the automobile and other motor vehicles intended mainly for transportation of people (except motor vehicles of goods item 8702), including passenger-and-freight vans and racing cars

8703

10

Motor vehicles for transportation of goods

8704

11

Motor vehicles of special purpose (for example, emergency cargo vehicles, truck cranes, fire vehicles, autoconcrete mixers, cars for cleaning of roads, watering cars, auto repair shops, cars with x-ray installations), except the passengers used for transportation or freights

8705

12

The chassis with the established engines for motor vehicles of goods items 8701-8705

8706

13

Motorcycles (including mopeds) and bicycles with the established auxiliary engine, with carriages or without them; carriages

8711

14

Trail cars and semitrailer trucks; other not driverless vehicles; their parts

8716

15

Fasteners and fitment for vehicles or similar products from plastic and product from other materials of goods items 3901 - 3914

3926 30 000 0

16

Other, products other of plastic and product from other materials of goods items 3901-3914

3926 90 970 9

17

Tires and tires pneumatic rubber new

4011

18

Other coverings floor and rugs from the vulcanized rubber, except solid rubber

4016 91 000 0

19

Rearview mirrors for vehicles

7009 10 000

20

Internal combustion engines piston with ignition from compression (diesels or semi-diesels)

8408

21

The parts intended only or mainly for engines of goods item 8407 or 8408

8409

22

Irrigation systems of circular action and frontal action

8424 49 100 0

23

The sprays for agricultural industry or gardening intended for installation on tractors or for towing by tractors

8424 49 910 0

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