Uzbekistan - Country Commercial Guide
Trade Barriers
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Presidential Resolution PP-3818 issued on June 29, 2018, (updated in 2023) 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: Information on import excise taxes for specific products can be obtained from the Tax Code by following this link: 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 = 330,000 soum or $27.35 as of August 2023) 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 (free registration required), to estimate duties and taxes.