The Scottish Football Association have not yet processed the international clearance to confirm the transfer.
The Scot, who was out of contract after leaving Ibrox, signed a four-year contract at Goodison Park and Everton are confident that the transfer will go through.
An Everton spokesman said: “We remain completely confident that international clearance will be granted by FIFA.”
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Naismith has been on tour with the Blues in the Austrian Alps with his new team-mates for the first stage of the club's pre-season schedule.
His contract expired after Rangers went into liquidation and Naismith was one of five players to leave rather than have their contracts transferred to a new company - newco Rangers.
The Scotland international, who has earned 15 caps, scored nine goals in 11 league appearances for the Ibrox outfit last season.