A side-by-side, an off-road vehicle with a steering wheel and seats next to each other, is legally the least settled category of machine we ship to Kazakhstan. Some of the charges are known for certain and backed by primary sources. Some depend on how customs reads the tariff for a particular model. And on certification and registration, Kazakh rules give no direct answer for an SxS. Below we separate these three zones so that the buyer knows which figures in the estimate are firm and where we build in a margin.
Why an SxS pays 15% when an ATV with the same engine pays 5%
A Can-Am Outlander 1000R and a Maverick Sport have engines of the same class, under 1,000 cc. But under the EAEU Common Customs Tariff they almost certainly fall into different lines. The preferential subheading 8703 21 109 1 at 5% describes a machine with a motorcycle-type (saddle) seat and handlebar steering. A side-by-side has neither a saddle nor handlebars: it has a steering wheel and car-type seats. So an SxS is left with line 8703 21 109 9 "other", at 15% for a new machine up to 1,000 cc (EAEU CCT, Chapter 87).
We found no separate EEC decision on classifying side-by-sides. Placing them under 8703 21 109 9 is our reading of the tariff text, and it is consistent with Note 7 to Chapter 87: "all-terrain motor vehicles" are vehicles not intended for public roads. Every SxS in our stock is within the 1,000 cc threshold. The Maverick R has a 999 cc turbo, the Maverick X3 900 cc, the Commander and Defender HD10 976 cc, the Defender HD7 649 cc and the Commander 700 650 cc.
Payment table
| Payment | 2026 rate | Source |
|---|---|---|
| EAEU CN FEA code | 8703 21 109 9 (new, up to 1,000 cc); classification confirmed when we calculate | EAEU CCT, Ch. 87 |
| Import duty | 15% new; used: 20% but not less than €0.36/cc, or €1.4/cc if older than 7 years | EAEU CCT, Ch. 87 |
| VAT | 16% | Tax Code of Kazakhstan, Art. 503 |
| Excise | not charged: within 8703, excise applies only above 3,000 cc | Tax Code, Art. 537 |
| Recycling fee | under 8703 not charged (side-by-sides are excluded from the M1 line); under 8704 / N1: 50 MCI × 3.5 = 756,875 tenge | Methodology, Annex 4 |
| Customs fee | 6 MCI = 25,950 tenge | Resolution No. 171, MCI 2026 |
| How a private buyer pays | combined customs payment: side-by-sides are named in item 1 of Table 2 | EEC Decision No. 107 |
The firm part of the table is 16% VAT, the 6 MCI fee and the absence of excise. A private individual pays the combined customs payment, not the passenger-car "single rate": EEC Council Decision No. 107 names off-road motor vehicles of this type among machines not intended for public roads (Decision No. 107). The duty on a new machine is ad valorem, i.e. calculated on value. Engine power does not affect it. The declaration rules common to all vehicles in Kazakhstan are covered in our article on importing a car from Canada to Kazakhstan.
A Defender with a cargo bed: the 8704 risk
The main risk in an SxS estimate comes from the utility models. If customs treats a machine with a pronounced cargo bed not as a "vehicle for people" (8703) but as a "vehicle for goods" (8704), two lines of the estimate change:
- Recycling fee. The Methodology excludes side-by-sides only from the M1/8703 line. For category N1/8704, line 2 of the table gives a coefficient of 3.5 for a mass up to 2.5 t: 50 MCI × 3.5 = 756,875 tenge (Methodology, Annex 4; MCI 2026 is 4,325 tenge).
- Duty. The 8704 rate will be different. We confirm the exact rate for the specific trim when we calculate.
The "truck" features are most pronounced on the Defender PRO with its 6-foot bed, the Defender HD7 and HD9 with a 1,000 lb box, and the Defender 6x6. The risk is lower for the six-seat Defender MAX with a crew cab. It is lower still for the Commander and Maverick, whose main function is clearly carrying people. We found no public practice of classifying SxS under 8704, but we cannot rule it out either. So for a Defender we budget for both scenarios, and the buyer sees the difference before purchase.
Certification, registration, licence: what is not yet settled
Here we say plainly what nobody knows except the specific authority on the specific date.
- Technical regulation. An SxS could be processed under TR CU 010/2011 as an all-terrain vehicle with an electronic self-propelled machine passport (TR CU 010/2011), or under TR CU 018/2011 as a wheeled vehicle (TR CU 018/2011). No primary source settles which applies to a side-by-side. Paper vehicle passports no longer exist in the EAEU: either way an electronic passport is issued, EPTS or EPSM.
- Registering authority. The Ministry of Agriculture rules list only ATVs up to 50 km/h and snowmobiles as "special off-road machines" registered by the akimat (Machine registration rules). Art. 64 of the Law "On Road Traffic" names motorcycles, tricycles, ATVs and mopeds (Law "On Road Traffic"). A side-by-side is not named directly in either.
- Licence category. This depends on how the machine is classified at registration. It cannot be stated in advance.
How we remove the uncertainty before you buy
We do not promise "it will go through like an ATV". The procedure is as follows. We choose the specific model and trim. We calculate the estimate on the base scenario (8703, 15%, no recycling fee) and, for utility Defenders, on the 8704 scenario. Before payment we ask the certification body and the registering authority in your region how they will accept this particular machine. Only then is the vehicle purchased. If the answer changes the economics, you find out before purchase, not at customs.
Which side-by-side for steppe, hunting and farm work
About 59% of Kazakhstan's territory is covered by the five ecological zones of the steppe (IUCN). That means long runs across open country, where an SxS has the edge over an ATV: a passenger alongside, cargo in the box, a cab against the wind. From our stock:
- Farm work and hauling: Defender HD7 and HD9 with a 1,000 lb box, and the Defender 6x6 with 3,000 lb towing.
- Winter and cold-season work: Defender DPS CAB HD10 with an enclosed cab, and Defender Limited and PRO Limited with climate control.
- A crew or a family: Defender MAX with a six-seat crew cab, Commander MAX with four seats.
- Work plus leisure, hunting: Commander XT 1000R with a hard roof and a 4,500 lb winch.
- Forest and narrow trails: Maverick Trail with a 50-inch-wide body.
- Sport and dunes: Maverick R with the 999T turbo engine and 7-speed DCT, and Maverick X3 with the 900 cc Rotax ACE turbo.
More on the sport range in our guide Can-Am Maverick buggies from Canada, and a brand comparison in Can-Am or Polaris. The full list is in the SxS catalogue. All machines are new, from the Canadian market, with no US auctions.
Shipping and the estimate
A side-by-side is bigger than an ATV, so fewer units usually fit in a container. There are two directions for Kazakhstan. One is the Trans-Caspian route via Poti or Batumi, Azerbaijan and the ferry to Aktau or Kuryk (Middle Corridor). The other is through Chinese ports with rail via Khorgos or Dostyk. For the second, we check service availability and timing for each specific shipment. We do not publish vehicle prices. We calculate the estimate under both customs scenarios before purchase; send an enquiry or start with the calculator.
Rates are current as of October 2026 and may change. The classification of a specific model is decided by the customs authority; the final calculation is made on the date the declaration is filed.