Uzbekistan Cuts Customs Duty on Goods Imported by Individuals

Tashkent, Uzbekistan (UzDaily.uz) — Uzbekistan will lower the unified customs duty rate on goods imported by individuals for personal use in excess of established duty-free allowances starting 1 January 2027, according to a presidential decree signed on 27 August.

The single customs payment rate will drop from 30% to 20% of the customs value, while the minimum fee will decrease from US$3 to US$2 per kilogram. The new rate will amend Presidential Resolution No. PP-4508 of 7 November 2019, which governs the movement of personal-use goods by physical persons.

The unified customs payment applies to non-commercial imports by individuals and replaces standard customs duties, value-added tax, and excise taxes. When the value or quantity of imported items exceeds duty-free thresholds, the duty is calculated solely on the excess amount, based on customs value regardless of commodity codes or country of origin.

For example, when an air passenger imports an iPhone valued at US$1,300 against the US$1,000 duty-free allowance, duty is calculated on the US$300 excess. Under the current 30% rate, the payment totals US$90, whereas the reduced 20% rate will lower the payment to US$60. The same 20% rate will apply when declaring imported mobile devices for UzIMEI system registration without a customs declaration.

From 1 June 2027, an additional relief measure will take effect: if the calculated unified customs payment on non-commercial imports is less than the standard customs processing fees, those processing fees will be waived entirely.

The changes form part of the "New Customs of Uzbekistan — 2030" strategy, which aims to simplify customs procedures, accelerate clearance times, and increase automated customs operations without human intervention to 60% by 2030.

Existing duty-free allowance limits introduced in prior measures remain unchanged. Since 1 May 2025, duty-free limits stand at US$1,000 for air passengers, US$500 for rail and river transport passengers, US$300 for automobile and pedestrian border crossings, and US$200 per month for international courier shipments.

Additionally, rules effective since 20 July require citizens returning by foot or vehicle to remain outside Uzbekistan for at least two days, and at least three days for air travel, to utilize duty-free allowances. Previously, restrictions were also applied to imports of dietary supplements, tobacco, and perfumes, while the Customs Committee was tasked with reviewing minimum quantitative duty-free import norms.