Presidential Resolution PP-3818 issued June 29, 2018, (updated in 2022) set new import tariffs in Uzbekistan.  The resolution includes tariffs for Import Duties.  Average tariff rates decreased from 15.3% in September 2017 to around 7.5% in 2020.  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), which will be reduced to 12% starting from 2023, and customs processing fees, which range from 0.5 to 75 times Basic Calculation Unit (1 BCU = 300,000 soum or $27.16 as of June 8, 2022) 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, 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.