Presidential Resolution PP-3818 issued in 2018, (updated in 2025) set new import tariffs for Uzbekistan. 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 value added tax (VAT), which was reduced from 15% to 12% starting from 2023, and customs processing fees calculated in Basic Calculation Units (1 BCU = 412,000 soum or $32.51 as of August 2025) and depends on the declared customs value and customs regime. Goods imported by foreign investors for their own needs are indefinitely exempt from customs duties. Goods imported for re-export are exempt from customs duties for six months, during which they should be exported. The terms and duration of exemption from customs duties and taxes for goods placed under the temporary importation regime, which usually should not exceed two years, and the list of such goods are determined by the Cabinet of Ministers. Some companies and investors may enjoy duty free importation preferences by a decision of the government.
To look up duties and tariffs use, use the Customs Info Database tariff look-up tool, available on trade.gov (free registration required).