Uzbekistan - Customs Procedures Simplified for Foreign Economic Activity Participants
Viktoriya Sleta
Pursuant to Decree of the President of the Republic of Uzbekistan No. UP-174 dated August 27, 2026, the Strategy "Customs of New Uzbekistan – 2030" was approved, aimed at simplifying customs procedures, reducing administrative barriers for business, and further digitalizing customs administration.
Effective September 1, 2026, restrictions on advance payments to foreign contractors for imports via invoice without concluding a foreign trade contract have been canceled, along with the requirement to ensure 50% of revenue for exports via invoice without a foreign trade contract, as well as the requirement to secure advance payments or provide a letter of credit, bank guarantee, or insurance policy when exporting goods in national currency in applicable cases.
Starting October 1, 2026, foreign economic activity participants with a low risk profile and a valid VAT payer certificate will be provided with the opportunity to mutually offset VAT amounts paid upon the import of goods. Additionally, fees and charges for customs clearance, phytosanitary certificates, certificates of origin, and fumigation will be reduced by 30%.
From January 1, 2027, for foreign economic activity participants with a low risk profile, the control of the customs value of imported goods will be carried out after the release of goods into circulation. When determining the customs value, the use of price information from official dealers and distributors is also provided for.
The Strategy also provides for the further digitalization of customs clearance. By 2030, it is planned to increase the share of human-free goods clearance to 60% and halve customs clearance time.
The Decree entered into force on September 1, 2026.
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