Uzbekistan Proposes Legal Framework for Foreign Trade Intermediaries

Tashkent, Uzbekistan (UzDaily.uz) — Uzbekistan's Ministry of Economy and Finance has proposed legalizing foreign trade intermediary contracts to streamline e-commerce and logistics settlement operations.

Keywords: Uzbekistan, Ministry of Economy and Finance, foreign trade, e-commerce, intermediary contracts, E-kontrakt, international transport, customs regulations, digital commerce, non-residents

Article text: Uzbekistan's Ministry of Economy and Finance has proposed introducing a new form of foreign trade contract—a mediation agreement—to regulate settlements and operations by intermediaries in e-commerce and international transportation. A draft government decree outlining the measures has been published for public discussion, according to the Ministry of Economy and Finance.

The draft provides for amendments to the Regulations on the Procedure for Control over Foreign Trade Operations. Under the document, foreign trade intermediaries will be defined as entities organizing transactions on behalf of another party based on agency, commission, or other service agreements. Legal entities that are Uzbek residents, as well as registered individual entrepreneurs, will be eligible to provide these services. Intermediaries will be authorized to conduct settlements, receive funds, and transfer payments to non-residents or other specified parties.

Funds received from third parties for subsequent transfer to a designated beneficiary under an intermediary contract will be classified as transit funds and will not count as income for the intermediary. Intermediaries will retain the right to deduct commission fees from these funds for services rendered in accordance with contract terms.

The draft also establishes procedural rules for commercial banks handling such transactions. The transfer of transit funds will be executed on the basis of the intermediary contract. The operations will not be classified as imports or exports for the intermediary and will not be subject to taxation.

An explanatory note accompanying the draft states that the amendments aim to eliminate legal conflicts arising from the rapid growth of e-commerce and international transport. In these sectors, foreign trade transactions increasingly rely on electronic trading platforms, digital information intermediaries, agents, and commission merchants without standard foreign trade agreements. Existing regulations permit exports via online platforms and the use of invoices, but lack mechanisms for recording intermediary contracts and transactions in the Customs Committee's E-kontrakt system.

According to the developers, this gap prevents the input of intermediary contract details into E-kontrakt, creating administrative barriers during settlements with non-residents. For example, Uzbek resident platform owners concluding intermediary contracts with non-residents to host and sell goods cannot currently transfer sales revenues to non-residents while simultaneously deducting commission fees. Marketplace operators must instead sign service import contracts and can only collect commission fees after transferring the full sales proceeds.

The Ministry of Economy and Finance noted that the existing mechanism artificially inflates service import volumes, even though the service provided is effectively an export equal to the commission fee amount, while creating tax complexities. The proposed rules would establish intermediary contracts as an independent category of foreign trade agreement, allow electronic transaction registries as supporting documentation, and simplify settlements with non-residents. Public discussion on the draft decree will run through 30 August 2026.