Kazakhstan and Uzbekistan…

These two markets often sit on the same quotation sheet, but the taxes are not collected the same way: Kazakhstan's recycling fee is a fixed МРП base multiplied by a coefficient, one tier decided outright; Uzbekistan's utilisation fee is read off a BRV table, with engine size and vehicle age each taking one dimension.

Kazakhstan's recycling fee follows the country of origin: for 1.0–2.0L from general origins the coefficient is 3.5, about 756875 KZT; from Russia or Belarus it is 136, about 29.4 million KZT. Uzbekistan looks at engine size and age: duty has been an ad valorem rate plus a fixed USD amount per cc since January 2026, the utilisation fee is banded by BRV, and crossing 3 years moves the car up a tier.

✓New, 1.0–2.0L, general origin

Kazakhstan coefficient 3.5, recycling fee about 756875 KZT, the lowest band on this route

!Same size, Russian or Belarusian origin

Coefficient 136, about 29.4 million KZT, an order of magnitude higher; a change of routing changes the band

!Uzbekistan, over 3 years old

The utilisation fee steps up and duty switches to the used band, both at once

×Right-hand drive

Neither country clears or registers it, and a conversion done abroad is not accepted

One car, two sets of books

Item	Kazakhstan	Uzbekistan	Where it differs
Customs duty	EAEU common tariff, by HS code and origin	Ad valorem plus a fixed amount per cc, banded by age and size	Kazakhstan reads origin, Uzbekistan reads size and age
VAT	12%, base includes duty	12%, base includes duty	Identical
Recycling and utilisation fee	50 МРП times a coefficient, 216250 KZT in 2026	Banded by BRV, size times age	Kazakhstan is a flat rate, Uzbekistan steps up at 3 years
Clearance charges	200000 KZT to convert a temporary registration	Clearance fee 2.5 BRV	Both are charges, not rates

All four sit under the same heading of import taxes, yet they are four separate lines on the declaration; change the rule behind any one and the landed price moves.

Kazakhstan: one recycling fee, split by country of origin

Kazakhstan is an EAEU member; duty follows the common tariff, applied by HS code and origin. The gap comes from the recycling fee: 50 МРП times a coefficient, with 50 МРП at 216250 KZT in 2026.

Order No. 54 was signed on 20 March 2026, amending Order No. 448 of 2 November 2021, registered with the Ministry of Justice on 3 April under number 38306, and in force from 8 May. For M1 vehicles of 1.0–2.0L from general origins the coefficient is 3.5, about 756875 KZT; the same size from Russia or Belarus carries 136, about 29.4 million KZT. The difference is not displacement, it is where the car comes from.

Only the 1.0–2.0L band has been verified; other bands carry separate coefficients, so do not extrapolate by ratio. VAT is 12%, sits alongside the recycling fee and cannot be offset against it.

Uzbekistan: duty changed method, the fee is read off a table

Since 1 January 2026 Uzbekistan levies duty as a combination: an ad valorem percentage plus a fixed USD amount per cc, banded by age and displacement. For HS 8703.21.10, a new car under 1000cc paid zero before 2026 and pays 15 USD plus 0.4 USD/cc from 2026; the used band at the same size is 30 USD plus 1.8 USD/cc.

The old bands are void; do not use them. For a specific HS code, check the current tariff at notarif.customs.uz.

VAT is 12%, on the duty-paid value plus duty. The utilisation fee is converted from BRV, published at 412000 UZS in August 2025, and steps up in bands by displacement and age; past 3 years it moves one tier higher, and below 2.0L that band runs into the low thousands of USD. BRV is reset each year, so use the current figure. The clearance fee is 2.5 BRV under Cabinet Resolution No. 55: a charge, not a rate.

✓Age first: petrol and diesel cars are admitted up to 7 years and Euro 5; electric cars carry neither limit
✓Then origin: Kazakhstan bands the fee by source country, and a change of routing changes the coefficient
✓Keep tax and charge apart: 200000 KZT and 2.5 BRV are charges, not rates
✓Check the tariff as it stands: Uzbekistan's duty changed in January 2026 and the old bands no longer apply

Where the difference sits

Take one 1.6L car, 4 years old, general origin, same CIF, different port of arrival. The gap comes in three places.

First, origin. Kazakhstan splits the recycling fee in two, and a Chinese origin falls in the 3.5 band at about 756875 KZT; Uzbekistan has no such dimension and reads only size and age.

Second, the fixed amount. Uzbekistan's duty carries a per-cc amount that rises with displacement, with a further band above 2.0L; Kazakhstan works mainly ad valorem.

Third, charges. Kazakhstan converts a temporary registration after 5 years for 200000 KZT, and that route no longer carries a recycling fee; Uzbekistan charges 2.5 BRV at clearance. Neither moves with the price of the car, so the cheaper the car, the heavier they weigh.

Fix the CIF

Price plus freight plus insurance, the same figure for both countries, so logistics is out of the comparison

Fill in tax by tax

Duty, VAT, recycling or utilisation fee, one to a line, never merged

List charges separately

200000 KZT and 2.5 BRV go outside the tax lines

Go back to origin and age

Kazakhstan reads origin, Uzbekistan reads age, and both change the band