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Chapter 8 / 12

Importing and exporting goods from Uzbekistan: customs, VAT and contracts

Short answer

Before the first shipment, register the foreign contract in E-Contract (contract.customs.uz) with the company's EDS key. Customs declarations are filed electronically; imports pay customs duty by HS code plus 12% VAT, and exports of goods are zero-rated for VAT. The bank matches every payment to the contract and the declaration.

Facts checked 6 November 20262 min read Download the PDF

In this chapter

  • The document chain for every shipment
  • What taxes apply to imports and exports
  • What usually freezes a payment, and how to avoid it

8.1The document chain, step by step

  1. Sign the foreign trade contract.

    Include the specification of goods with current HS codes.

    You need
    Contract and specification

  2. Register it in E-Contract.

    On contract.customs.uz, signed with the company's EDS key. Since 19 May 2025 this is the only channel.

  3. File the customs declaration.

    Electronically, usually through a customs broker. Duty depends on the HS code; import VAT is 12% of the customs value plus duty and excise.

  4. Pay or receive money through the bank.

    The bank checks the payment against the contract and the declaration.

    You get
    Goods cleared and a payment the bank can match

8.2Taxes on trade

  • Import VAT 12% and customs duty by HS code; some equipment and raw materials are exempt.
  • Exports of goods: 0% VAT. The old 0% profit tax for exporters ended on 1 January 2025; export income is now part of the normal tax base.
  • Since 1 June 2026, importing no longer forces a company onto VAT: an importer can stay on turnover tax up to 12,000 base values of annual income. See chapter 4.

Logistics. Uzbekistan is double-landlocked. Rail and road through Kazakhstan, Russia or the Caucasus and air freight through Tashkent are the working routes; build lead time into every delivery promise.

Checklist

  • Each foreign contract is registered in E-Contract before the first payment
  • Specifications use the current HS codes
  • One person owns the chain: contract, invoice, declaration, payment

Common questions

What is E-Contract in Uzbekistan?

The State Customs Committee's system for registering foreign trade contracts (contract.customs.uz). Since May 2025 it replaced the older contract-registration systems.

Is there VAT on exports from Uzbekistan?

Exports of goods are taxed at 0% VAT. Since 2025 export income no longer has a 0% profit-tax privilege.

Want us to do it for you?

iBookkeeper registers companies for foreign and local founders and keeps their books afterwards. We talk it through in English, Uzbek or Russian first; once we agree, we sign a paper contract.

Sources

  1. Asia Alliance Bank — the E-Contract system (May 2025)
  2. PwC — Uzbekistan, other taxes (customs, import VAT)
  3. PwC — Uzbekistan, corporate income tax (export privilege ended)

This guide is general information, not legal or tax advice for your situation. Figures are current on the date shown and change; confirm them before you act.