Uzbekistan Approves Customs Duty Calculation Procedure

Tashkent, Uzbekistan (UzDaily.com) — The Government of Uzbekistan has approved a procedure for calculating customs duties and determining customs value for goods released into free circulation that have been produced through processing on the customs territory. The relevant resolution was adopted on 21 May 2026.

The document regulates the mechanism for determining the customs value of goods and calculating customs payments for products that have undergone processing within the country.

According to the established procedure, when processed products are released into free circulation, import customs duties are calculated based on the value of raw materials and components imported for processing. At the same time, the volume and quantity of materials used are taken into account in accordance with output norms for finished products.

The procedure also provides for the application of existing customs payment exemptions in cases established by law.

As part of the implementation of the document, the Interagency Commission on WTO Affairs will compile a list of goods for which the customs duty on finished products exceeds the duties paid on imported raw materials and components used in production. Decisions will be made based on proposals from relevant ministries and agencies.

The regulation will be applied on an experimental basis until 1 March 2027.