Side-by-sides are the least clear-cut category to clear of all the vehicles we ship to Kyrgyzstan. For ATVs, snowmobiles and motorcycles the rules are written out directly. For side-by-sides some answers have to be inferred from the tariff text and some confirmed for the specific vehicle. Below we set out honestly what is known for certain, where the risk lies and how we remove it before you pay for the vehicle.
SxS or ATV: a ten-point difference
An ATV and a side-by-side with the same Rotax engine up to 1,000 cc fall under the same EAEU CN subheading 8703 21 but on different lines. Line 8703 21 109 1 at 5% describes a vehicle with a motorcycle-type (saddle) seat and handlebar steering. A side-by-side has a steering wheel and car-type seats instead, so on our reading of the tariff text a new SxS goes under line 8703 21 109 9 "other" at 15% (EAEU CCT, ch. 87).
A caveat: we found no separate EEC classification decision on side-by-sides. Customs makes the final call on the code, so 15% is our working rate for the calculation, not a guaranteed outcome. If your tasks can be handled by an ATV, that is a noticeable saving on duty; how the 5% line works is covered in the article on Can-Am ATVs for Kyrgyzstan.
Charges in 2026
| Charge | 2026 rate | Source |
|---|---|---|
| CN code | 8703 21 109 9 (our reading, new up to 1,000 cc); used — 8703 21 909 x | EAEU CCT, ch. 87 |
| Duty | new — 15%; used — 20% but no less than €0.36/cc, over 7 years — €1.4/cc | EAEU CCT, ch. 87 |
| VAT | 12% | Tax Code KR, art. 254 |
| Excise | none: vehicles are not on the list of excisable goods | Tax Code KR, art. 334 |
| Recycling fee | none found on vehicle imports; checked on the clearance date | Economist.kg, 2024 |
| Customs fee | 0.4% of customs value; minimum 5, maximum 2,500 calculation indices | Cabinet Resolution KR No. 349 |
A side-by-side carries the same national charges as any vehicle imported into Kyrgyzstan: 12% VAT and the 0.4% fee, which the Customs Service confirmed in April 2025 (Economist.kg, 2025). There is no excise on vehicles in the country. We found no recycling fee on vehicle imports: in 2024 the Ministry of Natural Resources said none was provided for cars. For 2026 we check this item in every calculation.
A Defender with a cargo bed: a separate risk
Utility Can-Am Defender models carry a cargo box, and the PRO versions have a 6-foot bed. Customs may classify such a vehicle not under 8703 but under heading 8704, where goods vehicles are classified. The rate would then be different, and we cannot name it in advance. So for every Defender we agree the code before purchase, not after the vehicle arrives. For the Maverick and Commander this risk is lower but not zero: the final decision rests with customs.
New or used
A used side-by-side falls under the same lines 8703 21 909 as used ATVs: 20% of customs value but no less than €0.36 per cubic centimetre, and for vehicles over 7 years old — €1.4 per cubic centimetre. Customs decides which line applies to a specific vehicle. For a 976 cc engine the minimums are about €351 under the first formula and about €1,366 under the second. The duty gap between a new and a used SxS is smaller than for an ATV (15% versus 20%), but the specific rate for older vehicles can outweigh the saving on price.
Which Can-Am to choose for Kyrgyzstan
The country's average elevation is 2,630–2,750 metres depending on the estimate, and the Tian Shan and Pamir cover about 65% of its territory (UNDP; Country Studies). For these conditions we usually look at the following from our stock:
- Maverick Trail DPS 1000R — 976 cc V-Twin, 75 hp, a narrow 50-inch body. It gets through where a wide vehicle does not fit between rocks and trees.
- Maverick Sport — 976 cc, 100 hp, 60 inches wide in base form; 64-inch X rc versions with Smart-Lok and a 4,500 lb winch for rocky sections.
- Maverick X3 and Maverick R — 900 cc ACE Turbo (135 or 200 hp) and the 999T turbo with 240 hp. Sport machines for experienced drivers.
- Commander — 650 or 976 cc, with four-seat MAX versions and XT versions with a roof and winch.
- Defender DPS CAB HD10 — enclosed cab, 82 hp; the line also includes 6x6 and six-seat MAX versions. A work tool for farms, subject to the caveat on heading 8704.
Every engine on the list is within 1,000 cc. The full range is in the side-by-side catalogue, and a comparison of the Maverick lines is in the guide on Can-Am Maverick side-by-sides from Canada.
Certification, registration and private import
Which technical regulation a side-by-side is processed under — TR CU 010/2011 as a self-propelled machine or TR CU 018/2011 as a wheeled vehicle — has no clear answer in public sources. Nor is there one on registering side-by-sides in Kyrgyzstan: the 2018 amendments name quad bikes, tricycles, motorcycles and motor sledges but do not mention side-by-sides separately. We settle these two questions for the specific model before payment so the vehicle does not get stuck between customs and registration.
For a private buyer things are clear: EEC Council Decision No. 107 explicitly names all-terrain motor vehicles among goods subject to an aggregate customs payment (Decision No. 107). The passenger-car "single rate" does not apply — the same duty and the same VAT are paid as one payment. As an EAEU member, Kyrgyzstan calculates duty under the union's common tariff; the general clearance procedure is in the article on clearing a car from Canada in Kyrgyzstan.
Why we start with checks, not with the purchase
We buy only in Canada — new from BRP dealers or clean used, with no auction vehicles and nothing rebuilt after accidents. For a side-by-side the process is: first we agree the model and check the code, technical regulation and registration procedure, then we calculate an estimate with duty, VAT, fee and shipping, and only then do we buy the vehicle. Shipping goes by sea and then overland — via Georgian ports and the Trans-Caspian route or via Chinese ports; we confirm routing and timing when booking. We do not publish prices; send a request and we will start by checking the model you have chosen.
Rates are current as of October 2026 and may change. The final calculation is made on the date of clearance.