Uzbekistan - Country Commercial Guide
Import Tariffs

Includes import documentation and other requirements for both the U.S. exporter and foreign importer.
 

Last published date: 2021-10-10

Presidential Resolution PP-3818 issued June 29, 2018, set new import tariffs in Uzbekistan.  The Presidential Resolution PP-3818 issued June 29, 2018, (updated in 2021) set new import tariffs in Uzbekistan. The resolution includes tariffs for Import Duties. Customs duties for imported goods range from zero to more than 100%, but the average rate is approximately 20%. More information on import duties for specific products can be obtained by following this link: https://lex.uz/docs/3802366. Information on import excise taxes for specific products can be obtained from the Tax Code by following this link: https://lex.uz/ru/docs/4674893#5204084.The cost of imports also includes 15% Value Added Tax (VAT) and customs clearance fee, which is 0.2% of declared customs value.

Goods imported by foreign investors for their own needs are indefinitely exempt from customs duties, and goods imported by foreign company (with at least 33% foreign ownership) for their production needs in Uzbekistan are exempt from customs duties during two years after the company’s registration. Goods imported for further export are exempt from customs duties for six months, during which they should be exported. Full or partial exemption from customs duties and taxes of goods placed under the temporary importation regime, which usually should not exceed two years, is determined by law. Some companies and investors may enjoy duty free importation preferences by a decision of the government.