Azma Plus Eng Blog

Import Taxes and Duties in Uzbekistan: A Complete Breakdown for Foreign Businesses

Introduction

Navigating import taxes and duties in Uzbekistan can be complex, but understanding the process is crucial for foreign businesses. This guide provides a comprehensive breakdown of customs procedures, import duties, VAT, and compliance strategies to help businesses manage their trade operations efficiently.

Step-by-Step Breakdown of Customs Procedures

1. Documentation Preparation

Proper documentation is essential to avoid customs delays. Required documents include: ✅ Commercial Invoice: Ensure accurate details about goods, including value and description. ✅ Packing List: Detailed list of items included in the shipment. ✅ Transport Documents (B/L, AWB, CMR): Required for customs clearance. ✅ Certificate of Origin: Necessary for specific goods to determine tariff rates. ✅ Certificate of Conformity: Required for regulated goods.

2. Calculation of Duties & Taxes

  • Customs duties are based on the CIP value (Cost, Insurance, and Freight).
  • If the declared value is too low, historical market values may be used for assessment.
  • Additional fees may apply based on product classification.

3. Customs Inspection

  • Random inspections may be conducted to verify goods and ensure compliance with import regulations.
  • Ensuring proper documentation and valuation reduces inspection delays.

4. Customs Declaration

  • Electronic submission of declarations is required via a customs broker or directly by the importer.
  • Includes details such as origin, destination, shipping mode, shipper/consignee details, and HS codes.

5. Payment & Release

  • Importers must pay all duties and taxes based on the customs declaration.
  • Goods are released upon clearance completion.

Import Taxes and Duties

1. Customs Duties

✅ Vary by Product Category: Certain raw materials are exempt from duties until specific dates (e.g., textile raw materials until January 1, 2027). ✅ Tariff Rates: Import duty rates range from 0% to 30%, depending on the product type.

2. Value Added Tax (VAT)

✅ The standard VAT rate is 12%, calculated on the CIP value + customs duty. ✅ Some essential goods and production materials may qualify for VAT exemptions.

3. Excise Taxes

✅ Excise taxes apply to specific products such as alcohol, tobacco, petroleum, and luxury goods. ✅ These taxes are calculated separately and vary by product category.

Simplifying Compliance Through Our Services

At AZMA Logistics, we provide end-to-end customs clearance solutions to ensure your import operations run smoothly. Our services include: ✅ Expert Guidance on Import Duties & Taxation ✅ Efficient Document Preparation ✅ Customs Brokerage Services ✅ Regulatory Compliance Assistance

Why Work With Us?

📌 Faster Customs Clearance – Reduce delays with professional assistance. 📌 Minimized Risk of Penalties – Ensure full compliance with Uzbek trade laws. 📌 Cost-Effective Solutions – Optimize tax and duty payments with expert guidance.
🚀 Unlock Your Business Potential with Azma Plus!

📞 Contact Us Today: Email: team@azmafinance.com | Phone: +998 33 100 13 13
Stay compliant, reduce costs, and streamline your import processes with AZMA Logistics!