IMPORT FEE - Presidential Resolution No. PR-3818, dated June 29, 2018, “On Measures for Further Regulation of Foreign Economic Activity and Improving the System of Customs Tariff Regulation of the Republic of Uzbekistan”

Excise tax - Resolution of the President of the Republic of Uzbekistan dated June 29, 2018 N PR-3818 “On Measures for Further Regulation of Foreign Economic Activity and Improving the System of Customs Tariff Regulation of the Republic of Uzbekistan".

TAX ON ADDED VALUE - According to Article 2111 of the Tax Code of the Republic of Uzbekistan, the turnover of goods (works, services) is subject to value added tax at a rate of 20 percent.

Note: According to Article 206 of the Tax Code, the taxable value-added tax base for importing goods includes the customs value of goods, determined in accordance with customs legislation, as well as the amount of excise tax, customs duties payable when importing goods to the Republic of Uzbekistan. 

CUSTOMS DUTIES

Rates of customs duties approved by the Resolution of the Cabinet of Ministers "On the rates of customs duties" № 204 of April 30, 1999.

ONLINE PAYMENT

Now you can pay customs payments online!

The service is available to owners of UZCARD online plastic cards.

Connecting to the M-Bank system online

General concepts

When moving goods across the customs border and in other cases stipulated by this Code, the following customs payments are made:

customs duty;

value added tax;

excise tax;

customs duties.

Legislation may establish other customs payments.

The rates of customs duties and taxes are set by the President of the Republic of Uzbekistan.

Customs duties include import, export, special (special, anti-dumping and compensational) and seasonal customs duties.

Import customs duty is paid when importing goods into the customs territory.

Export customs duty is paid when exporting goods from the customs territory.

Special (special, anti-dumping and compensational) customs duties are applied in order to protect the economic interests of the Republic of Uzbekistan in the manner prescribed by law.

Seasonal duties are used for the operational regulation of the importation into the customs territory and the exportation of goods from this territory. At the same time, the rates of customs duties stipulated by the customs tariff do not apply. Period of validity of seasonal duties cannot exceed six months from the moment of their establishment.

Goods moved across the customs border are subject to value added tax and excise tax in accordance with tax and customs legislation.

Customs fees are charged for the commission of the following actions or procedures by the customs authorities:

customs clearance;

customs clearance outside the designated places and (or) out of working hours of customs authorities;

storage of goods in the customs warehouse, which is owned by the customs authority;

customs escort of a vehicle;

making a preliminary decision;

issuing permits for the processing of goods outside the customs territory and for the processing of goods in the customs territory;

inclusion of intellectual property in the Customs Register of intellectual property;

customs clearance of foreign currency cash imported by legal entities.

Rates of customs fees are set by the Cabinet of Ministers of the Republic of Uzbekistan.

The customs tariff is a set of rates of customs duties applicable to goods moved across the customs border, systematized in accordance with the Commodity Nomenclature of Foreign Economic Activity of the Republic of Uzbekistan.

When conducting foreign trade policies tariff quotas may be introduced for certain types of goods.

The tariff quota is a measure of the tariff regulation of the importation of goods into or out of the customs territory, providing for the application of low rates of customs duty for a certain period when importing or exporting a certain amount of goods compared to the customs rate applied in accordance with the customs tariff.

For goods imported into the customs territory or exported from this territory in excess of the established quantity (quota), the rate of customs duty is applied in accordance with the customs tariff.

Tariff quotas, the method and procedure for their distribution among participants of foreign economic activity are determined by law.

Types of customs payments are:

Ad valorem rate, charged as a percentage of the customs value of the taxable goods;

specific rate charged in the prescribed amount per unit of taxable goods;

combined rate combining ad valorem and specific types of rates of customs payments.

The amount of customs payments for the goods in respect of which the ad valorem rate is established, is calculated as the product of the ad valorem rate of customs payments for the customs value of the goods.

The amount of customs payments for the goods in respect of which a specific rate is established is calculated as the product of the specific rate of customs payments by the quantity of goods.

When applying the combined rate as a percentage of the customs value, but not less than the rate of a fixed amount per unit of taxable goods, the amount of customs payments equals the largest of the amounts calculated at ad valorem and specific rates.

When applying the combined rate as a percentage of the customs value plus the rate of the established amount per unit of taxable goods, the amount of customs payments is equal to the amount calculated at ad valorem and specific rates of customs payments.