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Import benefits for specialized goods for persons with disabilities expanded

The Cabinet of Ministers of Kyrgyzstan has approved new regulations aimed at supporting persons with disabilities and creating more favorable conditions for importing specialized goods for personal use.

According to the Cabinet, the document is designed to facilitate the import of specialized products for personal use by people with disabilities, as well as by nonprofit organizations and the Republican Enterprise of Prosthetic and Orthopedic Products under the Ministry of Labor, Social Security, and Migration.

Under the new rules, the Ministry of Labor has been designated as the authorized body responsible for:

  • Approving the list of specialized goods for persons with disabilities;
  • Registering applications and issuing written confirmations for VAT exemption on the import of such goods;
  • Maintaining records and monitoring the intended use of the imported goods for a period of two years.

It is also clarified that the VAT exemption applies only when a written confirmation has been issued in accordance with the established procedure. If the imported goods are used for purposes other than intended, the tax benefits will be revoked, and the corresponding VAT amount will be charged.

The resolution further specifies that previously issued confirmations for 2022–2024 remain valid, provided that the product’s code and name comply with the EAEU classification.

The new regulation will take effect in seven days.

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