An ATV is one of the rare cases where the state's share of the import bill in Kazakhstan turns out smaller than buyers expect. A new Can-Am Outlander or Renegade pays 5% duty, no recycling fee is charged on it and there is no excise. But that advantage depends on landing in exactly the right customs code, and for some models it is not guaranteed. Below we cover what drives the rate, how a used machine is assessed, which certificate is required and who registers an ATV in Kazakhstan.

Code 8703 21 109 1: where the 5% comes from

The EAEU Common Customs Tariff has a dedicated line for ATVs. Subheading 8703 21 109 1 describes a four-wheeled all-terrain motor vehicle with a motorcycle-type (saddle) seat, handlebar steering of the front wheels, off-road tyres and a transmission with reverse. For a new machine with an engine up to 1,000 cc the rate is 5% of customs value. The neighbouring line 8703 21 109 9 "other" for the same displacement is already 15% (EAEU CCT, Chapter 87).

Note 7 to Chapter 87 defines the terms. "All-terrain" means not intended for public roads. "Off-road tyres" are tyres with a nominal pressure of no more than 100 kPa and a lug tread. Production Outlander and Renegade models with a saddle and handlebar fit that description. Every ATV in our stock has an engine under 1,000 cc: 650 and 999 cc on the Outlander, 649 and 976 cc on the Renegade.

There is one exception worth knowing in advance. The Outlander MAX 6x6 has six wheels, while the preferential line refers to "four-wheeled" vehicles. Whether a 6x6 lands at 5% or 15% is for customs to decide. We budget for both rates and confirm the code when we prepare the estimate.

Payment table

Payment2026 rateSource
EAEU CN FEA code8703 21 109 1 (new, up to 1,000 cc)EAEU CCT, Ch. 87
Import duty5% new; used: 20% but not less than €0.36/cc, and €1.4/cc if older than 7 yearsEAEU CCT, Ch. 87
VAT16%Tax Code of Kazakhstan, Art. 503
Excisenot charged: within 8703, excise applies only above 3,000 ccTax Code, Art. 537
Recycling feenot charged: ATVs are excluded from the M1 lineMethodology, Annex 4
Customs fee6 MCI = 25,950 tenge (MCI 2026 is 4,325 tenge)Resolution No. 171, MCI 2026
How a private buyer payscombined customs payment (CCP)EEC Decision No. 107

The recycling fee is the main difference from a passenger car. The calculation methodology as amended on 20.03.2026 explicitly excludes "ATVs, all-terrain vehicles, snowmobiles, side-by-sides and tricycles" from the M1 line (Annex 4 to the Methodology). For a car with an engine up to 1,000 cc this fee would run to dozens of MCI. For an ATV it is zero.

New or used: where engine size comes in

For a new ATV the duty is calculated on value alone; displacement does not affect it. Displacement starts to matter on used machines. For used vehicles up to 1,000 cc the tariff has three lines. Machines aged 5 to 7 years and "other" used machines pay 20% but not less than €0.36 per cc. Machines older than 7 years pay €1.4 per cc. The first two lines refer to "cars" and the third to "other", so customs decides at release which line a particular used ATV falls under.

As a guide, here is plain arithmetic for a 999 cc engine. The floor under the 20% rate works out at €359.64. The specific duty for a machine older than 7 years is €1,398.60, regardless of its price. That is why an old ATV with a big engine can cost more at customs than its market value would suggest.

A private individual importing an ATV for personal use does not get the "single rate" that applies to passenger cars. EEC Council Decision No. 107 explicitly lists ATVs among the vehicles subject to the combined customs payment: CCT duty plus national VAT, paid as one sum (Decision No. 107, Table 2).

Certification: TR CU 010/2011, not the vehicle regulation

An ATV is not certified under the wheeled-vehicle regulation. It goes through TR CU 010/2011 "On the safety of machinery and equipment". Annex 3 to that regulation lists all-terrain vehicles and snowmobiles among products subject to mandatory certification. The supporting standards are GOST 32571-2013 "Small wheeled all-terrain vehicles" (identical to EN 15997, the European ATV safety standard) and GOST R 52008-2003 (TR CU 010/2011). Annex 3 will be reissued in a new version from 01.04.2028. Imports in 2026–2027 fall under the current list.

The emergency call system (ERA-GLONASS, the SOS button) that is mandatory for passenger cars does not apply to ATVs. The requirement covers categories M and N only (TR CU 018/2011, cl. 13.1).

Who registers an ATV

Kazakh law has a speed-based fork here. The Ministry of Agriculture rules class ATVs with a maximum design speed of 50 km/h or less as "special off-road machines". These are registered by local executive bodies, i.e. the registration points of the akimats (Machine registration rules). All other ATVs are registered under Art. 64 of the Law "On Road Traffic" by the authorised body, i.e. the police, with documents accepted at a specialised Public Service Centre (spetsTsON). In addition, Art. 1 of the Law treats three- and four-wheeled vehicles with an unladen mass of up to 400 kg as motorcycles (Law "On Road Traffic").

We take the design speed of a production Outlander or Renegade from the manufacturer's documents for the specific machine. It decides where the owner goes, and we tell you before purchase. The youth Renegade 70 and 110 EFI with speed limiters are a separate case, and we check them against the documents too.

Licence: ATVs fall under subcategory "B1". Under Art. 73 of the same law, a category "B" licence also covers "B1". A category "A" licence covers it for machines with a motorcycle-style seating position or motorcycle-type handlebars, and an ATV with a saddle and handlebar is one of them.

Which Can-Am suits Kazakh conditions

According to IUCN, the five ecological zones of the steppe cover about 59% of Kazakhstan's territory (IUCN, Kazakh steppe). That means open country, long runs and ground that turns to mud in spring and autumn. From our stock, the following fit those conditions:

  • Work and farming: Outlander PRO HD7 and PRO HD5 with a work-tuned CVT and low range, and the Outlander XT 850 with a 3,500 lb winch.
  • Riding two-up: the Outlander MAX XT 1000R with two-seat layout.
  • Hunting: the Outlander PRO Hunting Edition HD7 with winch and extra protection.
  • Mud and water crossings: the Outlander X mr 1000R with snorkels and 30″ tyres.
  • Sport riding: Renegade 650 and 1000R, and the Renegade X xc for cross-country.

Every unit is a new machine from the Canadian market, with no US auctions and no damage history. For more on choosing a trim, see our guide how to choose an ATV from Canada; the full list is in the ATV catalogue.

Shipping and the general procedure

We route sea containers from Canada along the Trans-Caspian corridor: the ports of Poti or Batumi in Georgia, then across Azerbaijan and by ferry over the Caspian to Aktau or Kuryk (Middle Corridor). We name the specific line and timing when we calculate for your city. Several ATVs can share one container; see our shipping terms.

The general rules for Kazakhstan are the same for all vehicles: 16% VAT under the new Tax Code, the 6 MCI fee and declaration at the point of release. They are covered in detail in our article on importing a car from Canada to Kazakhstan. For an ATV, only the specifics listed above apply on top of them.

What we calculate before you buy

We do not publish vehicle prices: the total depends on the specific machine, the exchange rate on the day of declaration and the route. We prepare the ATV estimate in advance. It covers the code and duty rate, VAT, the fee, delivery to your city and where registration will take place. Send an enquiry or get a rough idea with the calculator.

Rates are current as of October 2026 and may change. The final calculation is made on the date the declaration is filed.