Customs Duties and Import Taxes in Uzbekistan 2026 — Complete Guide
Before importing goods into Uzbekistan, every foreign company needs to understand the full cost of customs clearance — not just freight. Import duties, VAT, customs processing fees and potential excise taxes all contribute to the total landed cost of your shipment.
This guide explains how customs duties and import taxes work in Uzbekistan in 2026, how the customs value is calculated, which free trade agreements reduce your duty burden, and what the total cost of importing typically looks like.
What Taxes Apply When Importing into Uzbekistan?
A commercial import into Uzbekistan is subject to three potential charges at the customs border:
•Import duty (customs tariff): A percentage of the customs value of the goods. Rates vary by product category and HS code. Most rates fall between 0% and 30%.
•VAT on imports: 12% applied to most commercial imports. Calculated on the customs value plus import duty. This is recoverable as input VAT if your Uzbek company is VAT-registered.
•Excise duty: Applies to specific categories — alcohol, tobacco, petroleum products, luxury goods. Does not apply to most general commercial imports.
In addition to the above, a customs clearance fee (таможенный сбор) is charged per declaration. This is a fixed administrative fee and is generally a minor cost relative to the total import taxes.
How Customs Value Is Calculated
The customs value is the base on which both import duty and VAT are calculated. Uzbekistan uses the WTO Transaction Value method as the primary basis — meaning the customs value is generally the price actually paid for the goods plus the cost of bringing them to the Uzbekistan border.
In practice, customs value = invoice price + international freight + insurance.
Customs officers may challenge the declared value if they consider it understated — particularly for goods with widely known market prices. Having proper documentation (commercial invoice, payment records, supplier contracts) is essential to defend your declared value.
Import Duty Rates — How to Find the Rate for Your Goods
Import duty rates in Uzbekistan are determined by the HS code (Harmonised System code) of the goods. Each product has a specific 10-digit code that determines the applicable duty rate.
General duty rate ranges by category:
•0%: Raw materials, equipment not produced locally, certain agricultural inputs, goods under investment incentive programmes.
•5–10%: Industrial machinery, electronics, chemicals, certain food products.
•15–20%: Consumer goods, textiles, footwear, processed foods.
•25–30%: Alcohol, tobacco, vehicles, luxury goods.
Correct HS code classification is critical. Misclassification — even unintentional — can result in underpayment of duties, which triggers penalties and potential delays. UZ2B verifies HS codes before the declaration is submitted.
Free Trade Agreements — When Zero or Reduced Duties Apply
Uzbekistan has free trade agreements (FTAs) with all CIS member states, including Russia, Kazakhstan, Belarus, Azerbaijan, Armenia, Kyrgyzstan, Moldova, Tajikistan and Turkmenistan. Under these agreements, goods originating in CIS countries are generally exempt from import duties — provided a valid certificate of origin (Form ST-1) is presented.
For goods from other countries, Uzbekistan has signed preferential trade arrangements with a number of partners. The applicable rate depends on the origin of the goods and whether an eligible certificate of origin is available.
Key points on FTA benefits:
•The certificate of origin must be issued by an authorised body in the country of origin and presented at customs in the original.
•Goods must meet the rules of origin requirements — partial processing or repackaging in a third country does not automatically qualify goods for preferential treatment.
•Without a valid certificate, the standard MFN (most-favoured nation) duty rate applies.
•UZ2B reviews certificate of origin requirements as part of pre-shipment planning.
Example: Calculating Import Costs
Here is a simplified example of how import costs are calculated for a shipment of consumer electronics from China:
•Invoice value: $10,000
•International freight to Uzbekistan border: $1,200
•Insurance: $100
•Customs value: $11,300
•Import duty (assume 10%): $1,130
•VAT base (customs value + duty): $12,430
•VAT (12%): $1,491.60
•Total customs charges: $2,621.60
The actual rates depend on the specific HS code and origin country. This example uses illustrative figures only.
VAT on Imports — Recoverable or a Cost?
For companies registered for VAT in Uzbekistan under the standard tax regime, the 12% VAT paid on imports is recoverable as input VAT — it offsets VAT collected on sales. This means it is a cash flow item rather than a permanent cost.
For companies on the simplified turnover tax regime (4% of revenue), import VAT is not recoverable — it becomes a direct cost of the imported goods.
This is one reason why the choice of tax regime at the time of company registration matters — companies planning significant imports should carefully evaluate whether the standard or simplified regime is more advantageous.
How UZ2B Helps with Import Cost Planning
Before your shipment departs, UZ2B provides a pre-arrival cost estimate covering:
•HS code classification for your goods.
•Applicable import duty rate and total duty amount.
•VAT on import calculation.
•Assessment of FTA eligibility and certificate of origin requirements.
•Total estimated customs clearance cost.
This means you know the full landed cost of your goods before they leave the origin country — not after they arrive at the Uzbekistan border.
For the full customs clearance process, see our customs clearance guide for foreign companies. For help finding a customs partner, see our guide on working with a customs broker in Uzbekistan.
Get a Pre-Shipment Cost Estimate
If you are planning to import goods into Uzbekistan and want to understand the full cost before committing to a shipment — contact UZ2B. We will review your goods, identify the applicable HS codes and duty rates, check FTA eligibility, and provide a complete cost estimate. The consultation is free.
Customs Clearance & Import Costs — UZ2B: uz2b.uz/tproduct/705670231882-customs-clearance
Tell us your goods type, origin country and approximate shipment value — and we will provide a full customs cost breakdown before your goods leave the factory.
Before importing goods into Uzbekistan, every foreign company needs to understand the full cost of customs clearance — not just freight. Import duties, VAT, customs processing fees and potential excise taxes all contribute to the total landed cost of your shipment.
This guide explains how customs duties and import taxes work in Uzbekistan in 2026, how the customs value is calculated, which free trade agreements reduce your duty burden, and what the total cost of importing typically looks like.
What Taxes Apply When Importing into Uzbekistan?
A commercial import into Uzbekistan is subject to three potential charges at the customs border:
•Import duty (customs tariff): A percentage of the customs value of the goods. Rates vary by product category and HS code. Most rates fall between 0% and 30%.
•VAT on imports: 12% applied to most commercial imports. Calculated on the customs value plus import duty. This is recoverable as input VAT if your Uzbek company is VAT-registered.
•Excise duty: Applies to specific categories — alcohol, tobacco, petroleum products, luxury goods. Does not apply to most general commercial imports.
In addition to the above, a customs clearance fee (таможенный сбор) is charged per declaration. This is a fixed administrative fee and is generally a minor cost relative to the total import taxes.
How Customs Value Is Calculated
The customs value is the base on which both import duty and VAT are calculated. Uzbekistan uses the WTO Transaction Value method as the primary basis — meaning the customs value is generally the price actually paid for the goods plus the cost of bringing them to the Uzbekistan border.
In practice, customs value = invoice price + international freight + insurance.
Customs officers may challenge the declared value if they consider it understated — particularly for goods with widely known market prices. Having proper documentation (commercial invoice, payment records, supplier contracts) is essential to defend your declared value.
Import Duty Rates — How to Find the Rate for Your Goods
Import duty rates in Uzbekistan are determined by the HS code (Harmonised System code) of the goods. Each product has a specific 10-digit code that determines the applicable duty rate.
General duty rate ranges by category:
•0%: Raw materials, equipment not produced locally, certain agricultural inputs, goods under investment incentive programmes.
•5–10%: Industrial machinery, electronics, chemicals, certain food products.
•15–20%: Consumer goods, textiles, footwear, processed foods.
•25–30%: Alcohol, tobacco, vehicles, luxury goods.
Correct HS code classification is critical. Misclassification — even unintentional — can result in underpayment of duties, which triggers penalties and potential delays. UZ2B verifies HS codes before the declaration is submitted.
Free Trade Agreements — When Zero or Reduced Duties Apply
Uzbekistan has free trade agreements (FTAs) with all CIS member states, including Russia, Kazakhstan, Belarus, Azerbaijan, Armenia, Kyrgyzstan, Moldova, Tajikistan and Turkmenistan. Under these agreements, goods originating in CIS countries are generally exempt from import duties — provided a valid certificate of origin (Form ST-1) is presented.
For goods from other countries, Uzbekistan has signed preferential trade arrangements with a number of partners. The applicable rate depends on the origin of the goods and whether an eligible certificate of origin is available.
Key points on FTA benefits:
•The certificate of origin must be issued by an authorised body in the country of origin and presented at customs in the original.
•Goods must meet the rules of origin requirements — partial processing or repackaging in a third country does not automatically qualify goods for preferential treatment.
•Without a valid certificate, the standard MFN (most-favoured nation) duty rate applies.
•UZ2B reviews certificate of origin requirements as part of pre-shipment planning.
Example: Calculating Import Costs
Here is a simplified example of how import costs are calculated for a shipment of consumer electronics from China:
•Invoice value: $10,000
•International freight to Uzbekistan border: $1,200
•Insurance: $100
•Customs value: $11,300
•Import duty (assume 10%): $1,130
•VAT base (customs value + duty): $12,430
•VAT (12%): $1,491.60
•Total customs charges: $2,621.60
The actual rates depend on the specific HS code and origin country. This example uses illustrative figures only.
VAT on Imports — Recoverable or a Cost?
For companies registered for VAT in Uzbekistan under the standard tax regime, the 12% VAT paid on imports is recoverable as input VAT — it offsets VAT collected on sales. This means it is a cash flow item rather than a permanent cost.
For companies on the simplified turnover tax regime (4% of revenue), import VAT is not recoverable — it becomes a direct cost of the imported goods.
This is one reason why the choice of tax regime at the time of company registration matters — companies planning significant imports should carefully evaluate whether the standard or simplified regime is more advantageous.
How UZ2B Helps with Import Cost Planning
Before your shipment departs, UZ2B provides a pre-arrival cost estimate covering:
•HS code classification for your goods.
•Applicable import duty rate and total duty amount.
•VAT on import calculation.
•Assessment of FTA eligibility and certificate of origin requirements.
•Total estimated customs clearance cost.
This means you know the full landed cost of your goods before they leave the origin country — not after they arrive at the Uzbekistan border.
For the full customs clearance process, see our customs clearance guide for foreign companies. For help finding a customs partner, see our guide on working with a customs broker in Uzbekistan.
Get a Pre-Shipment Cost Estimate
If you are planning to import goods into Uzbekistan and want to understand the full cost before committing to a shipment — contact UZ2B. We will review your goods, identify the applicable HS codes and duty rates, check FTA eligibility, and provide a complete cost estimate. The consultation is free.
Customs Clearance & Import Costs — UZ2B: uz2b.uz/tproduct/705670231882-customs-clearance
Tell us your goods type, origin country and approximate shipment value — and we will provide a full customs cost breakdown before your goods leave the factory.
