Updated version of the Rules for VAT exemption on the import of medicines has been approved

Resolution of the Government of Kazakhstan dated 24 June 2026 No. 542 introduced amendments and additions to Resolutions of the Government of Kazakhstan dated 31 December 2025 No. 1203 and No. 1204.

According to the Resolution, the Rules for applying the VAT exemption on the import of medicines for the guaranteed volume of free medical care, compulsory social health insurance, as well as for the treatment of orphan diseases and socially significant diseases, have been updated.

As part of these amendments, the list of documents required to apply the VAT exemption on the import of medicines has been clarified. In particular, the requirement to provide confirmation of the intended use of the goods has been removed from the list.

In addition, the new version of the Rules separately regulates the application of the exemption not only to the import of finished medicines, but also to the following goods:

• pharmaceutical substances;
• bulk products of medicines.

A separate set of documents is prescribed for applying the VAT exemption on the import of pharmaceutical substances and bulk products of medicines, including:

1. a license for pharmaceutical activities with the sub-type of activity covering the manufacture of medicines; and
2. the importer’s undertaking confirming the intended use of medicines, pharmaceutical substances and bulk products of medicines imported under the guaranteed volume of free medical care and compulsory social health insurance, except for medicines intended for the treatment of orphan and socially significant diseases.