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https://en.wikipedia.org/wiki/Commonwealth_of_Independent_States (CIS)
CIS countries have a separately defined USD price on Steam.
Kazakhstan and Ukraine have support for their own currency on Steam, though they still are CIS countries for activation restrictions, namely "CIS lock". so you can only gift to people in a CIS country.
Estonia has EUR pricing on Steam because they are full EU member.
other thing:
you also can only gift to about 10% converted price difference.
even without the CIS lock, you would not be able to gift anything to an EU country because EUR pricing is generally double the price than you pay.
the ability to gift a product to someone else always depends on the product and the involved store countries of sender and recipient.