When importing an ATV into Kyrgyzstan, the budget is decided less by power or trim than by two questions: is the machine new or used, and does it fit the wording of the preferential tariff line? The answers determine whether duty is 5% of value or calculated under a different line. Here is how this works for the Can-Am Outlander and Renegade from our Canadian warehouses, and what else has to be settled before registration.
The preferential 5%: what the tariff actually says
A new ATV with an engine up to 1,000 cc is classified under EAEU CN subheading 8703 21 109 1. Its text describes a specific type of vehicle: a four-wheeled all-terrain motor vehicle with two- or four-wheel drive, a motorcycle-type (saddle) seat, handlebar steering of the front wheels, off-road tyres and reverse gear. The rate is 5% of customs value (EAEU CCT, ch. 87).
Two details from the same tariff matter in practice. A note to chapter 87 defines "all-terrain vehicles" as vehicles not intended for use on public roads. "Off-road tyres" are tyres with a nominal off-road pressure of no more than 100 kPa and a lug tread. The neighbouring line 8703 21 109 9 "other" carries 15% for new vehicles of the same displacement. So a classic ATV with a saddle and handlebar is charged three times less than a side-by-side with car-type seats.
New versus used
For used machines up to 1,000 cc the tariff moves to subheadings 8703 21 909: 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. These lines are worded as "cars more than … years since manufacture" and "other", so customs decides which line a particular used ATV goes under. For a 999 cc engine the minimum duty under the first formula is about €360 and under the second about €1,399, regardless of the vehicle's price.
| Charge | 2026 rate | Source |
|---|---|---|
| CN code | new: 8703 21 109 1; used: 8703 21 909 x | EAEU CCT, ch. 87 |
| Duty, new | 5% | EAEU CCT, ch. 87 |
| Duty, used | 20% but no less than €0.36/cc; over 7 years — €1.4/cc (customs decides the line) | 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 identified on vehicle imports; re-checked on the import date | Economist.kg, 2024 |
| Customs fee | 0.4% of customs value (min. 5, max. 2,500 calculation indices) | Cabinet Resolution KR No. 349 |
The takeaway for the buyer is simple: in Kyrgyzstan the gap between a new and a used ATV shows up not only in the purchase price but also in the duty. A new Outlander from a Canadian warehouse often turns out to be more sensible than a used machine that is cheaper going in but is charged at 20% or in euros per cubic centimetre.
The national part of the charges
On top of duty, Kyrgyzstan levies 12% VAT under the Tax Code and a customs fee of 0.4% of customs value; the Customs Service confirmed the same pair of rates in April 2025 (Economist.kg, 2025). There is no excise on ATVs: the list of excisable goods is limited to alcohol, tobacco, sugary drinks, nicotine products and fuel. Kyrgyzstan's recycling fee applies to oils, batteries, tyres and certain other goods; in 2024 the Ministry of Natural Resources said it was not provided for cars. We found no fee on vehicle imports for 2026 and check this item in every calculation.
Which Can-Am to choose for mountain terrain
About 93% of Kyrgyzstan lies above 1,000 metres (UNDP), so for an ATV pulling power, a winch and a low gear matter more here than top speed. From our stock, these fit such tasks:
- Outlander PRO HD7 — 650 cc single, 50 hp, a low working gear and a Visco-4Lok front differential lock. A work machine for farms and climbs.
- Outlander XT 1000R — 999 cc V-Twin, 101 hp, Visco-4Lok and a 3,500 lb winch. An all-rounder for long trips.
- Outlander X mr 1000R — snorkels and 30″ Swamp King XL tyres for mud and river crossings.
- Outlander MAX — two-seat versions from DPS 700 to Limited 1000R, if you ride two-up.
- Renegade — the sport line with 649 and 976 cc engines; for children — Renegade 70 EFI, 110 EFI and DS 250.
None of these engines exceeds 1,000 cc, so they all stay within subheading 8703 21. Other models are in the ATV catalogue, and the logic of choosing between work and sport machines is in the guide how to choose an ATV from Canada.
A caveat on 6×6
Our stock includes the Outlander MAX 6x6 DPS 650 and 6x6 XT 1000 with a dump bed. The preferential subheading's text describes "four-wheeled" vehicles, so we confirm the code and rate for the six-wheel version separately when calculating rather than carrying over the 5% automatically.
Certificate and registration
ATVs require mandatory certification under technical regulation TR CU 010/2011: the product list names swamp vehicles, and the supporting standards include GOST 32571-2013 "Small wheeled swamp vehicles", identical to the European ATV safety standard EN 15997, and GOST R 52008-2003 "Four-wheeled off-road motor vehicles" (TR CU 010/2011). An emergency call system is not required on an ATV — TR CU 018/2011 prescribes it only for categories M and N.
Registration of ATVs in Kyrgyzstan has been mandatory since July 2018, when amendments to the road traffic law added quad bikes, tricycles, mopeds and motor sledges to the list of registrable vehicles (24.kg, 2018). We confirm which documents registration will require before shipment and hand the set over together with the vehicle.
Private import and union rules
If an individual imports the ATV for personal use, there is no preferential passenger-car "single rate": EEC Council Decision No. 107 explicitly lists quad bikes among goods subject to an aggregate customs payment (Decision No. 107). The same tariff duty and the same VAT are paid, just as a single payment. The tariff itself is common to the whole EAEU, and an ATV released in Kyrgyzstan becomes union goods; the general clearance procedure is described in the article on clearing a car from Canada in Kyrgyzstan.
Where we source and how we calculate
We buy ATVs only in Canada — new from BRP dealers or clean used ones with a verified history, with no auction vehicles and nothing rebuilt after accidents. To Kyrgyzstan the machines travel by sea and then overland: via Georgian ports and the Trans-Caspian route, or via Chinese ports and the Irkeshtam or Torugart crossings. We confirm the specific routing and timing when booking.
We do not publish vehicle prices. For a specific model we calculate duty, VAT, fee, certification and shipping before purchase. Send a request and we will work out whether a new or used machine makes more sense in your case.
Rates are current as of October 2026 and may change. The final calculation is made on the date of clearance.