Turkmenistan does not officially apply tariffs on imported goods. However, in practice the government levies customs duties and higher excise taxes on imports. These duties and taxes are significant barriers to trade. Under Presidential Resolution #9925 dated July 27, 2008, there is a customs duty on the import of 49 types of merchandise.  Average rates range from 5 percent to 100 percent. Importers also pay small administrative fees to the Customs Service. In 2015, Turkmenistan launched a policy of import substitution and there are reports of rising customs duties. Turkmenistan has introduced new customs fees for a list of six types of imported goods, including vegetables, fruits, juices and other unannounced products. A presidential resolution may waive all or some customs duties and taxes, including the excise tax. 

More information with a list of detailed items subject to excise taxes is available in the Russian and Turkmen languages at the website of the State Customs Service of Turkmenistan:  

https://customs.gov.tm/ru/info/tamozhennye-platezhi/aktsizy