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.