In Kazakhstan, licenses are required to import certain products and the importation of others is prohibited. An import tariff schedule eliminated duties for most consumer goods in April 1994. There are no longer any export tariffs. However, tariffs have increased on certain products, including alcoholic beverages, leather, and carpets. The average tariff is 9%. There is also a 16% value-added tax (VAT) on destination principal. Kazakhstan, Belarus, Kyrgyzstan, Russia, Tajikistan, and Uzbekistan have formed a customs union. In May 1992, the Republic of Kazakhstan and the United States signed a most-favored nation agreement for reciprocal tariff treatment.