Uzbekistan Tightens Customs Rules for E-Commerce Imports

Tashkent, Uzbekistan (UzDaily.com) — Uzbekistan will launch a two-year pilot program introducing a bonded warehouse system as part of broader reforms in the e-commerce sector, with new customs procedures and revised payment rules for selected imported goods sold via online platforms.

According to a presidential decree dated April 13 aimed at developing e-commerce, goods entering the country through bonded warehouses will be cleared after purchase based on a shipment declaration. Specific categories of products will be subject to special customs payment regimes.

Under the new rules, smartphones, laptops, tablets and certain types of consumer electronics will be subject to a unified customs payment of 5 percent of the sale value. These goods will not be eligible for duty-free import treatment.

The same category includes household appliances and electronic devices such as motor-driven equipment, electric heating and thermal devices, as well as audio processing and playback equipment. Items listed include mixers, irons, electric kettles, hair dryers, megaphones and other sound-related devices.

In addition, around 30 product categories, including clothing, footwear and selected technical goods, will be subject to value-added tax and customs duty at a combined rate of 3 percent when sold through bonded warehouses. This group covers various types of men’s, women’s and children’s apparel, footwear made from different materials, sportswear, as well as certain electronic components and devices.

If the declared sale price is lower than the customs valuation at the time of declaration, duties will be calculated based on customs value. Income from bonded warehouse sales will be accounted for separately from other business activities.

The value-added tax paid by buyers will not be credited against the seller’s tax obligations when remitting payments to the budget. Customs and tax authorities, together with bonded warehouse operators and marketplaces, will jointly oversee compliance and goods circulation.

In cases where goods are found to be resold for commercial purposes, standard customs procedures will apply.

The new system is designed to streamline online trade and strengthen oversight of imported goods distributed through digital platforms.