Includes information on average tariff rates and types that U.S. firms should be aware of when exporting to the market.
Turkmenistan does not officially apply tariffs per se 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 five percent to 100 percent. Importers also must 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 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:
Turkmenistan applies import excise taxes on the following products:
Fifty percent of the cost, but not less than four manat per liter.
Wines, spirits, liquor with alcohol content of 20 percent or less: One hundred percent of the cost, but not less than 20 manat per liter.
Wines, spirits, liquor with alcohol content above 20 percent: One hundred percent of the cost, but not less than 30 manat per liter.
USD 4 per liter of spirits used in the manufacturing of beverages (exceptions made for spirits destined for medical purposes or imported by state enterprises or consumer cooperative enterprises)
Thirty seven and a half percent of the customs value, but not less than USD 0.625 per pack.
Other tobacco products and products made of tobacco substitute, USD 10 per kilogram.
Three state agencies are empowered by the President to issue a license for the import and sale of cigarettes: the Ministry of Health and Medical Industry, Ministry of Trade and Foreign Economic Relations and the Main State Standards Service (Turkmenstandartlary AKA Turkmen Standards). Regular Turkmen citizens are limited to bringing two packs of cigarettes from abroad.
Gold (excluding gold bullion), up to one kg, is exempted from customs duties; for larger quantities of jewelry 15 percent of the customs value import duty applies.
USD 0.30 for every cubic centimeter of engine displacement plus 5.2 percent of the initial price of the vehicle.
In March 2016, the President imposed new customs fees for importing cars. For example, for a Toyota Corolla (2012 model, 1.8-liter engine) the customs fee is 38,574 manat ($11,021 at the official exchange rate). Due to these new customs fees, it makes little economic sense to import used cars. An April 2011 presidential decree prohibits the import of vehicles older than five years. In September 2010, the Turkmen Customs Service prohibited the import of damaged cars citing a presidential decree, which has not been made public. The import of sedans and SUVs with engines larger than 3.5 liters is also prohibited. De facto bans prohibit importation of black cars and cars with tinted windows.