CUSTOMS DUTIES: KAZAKHSTAN TO UZBEKISTAN

Customs Duties and Import Regulations: Kazakhstan to Uzbekistan

Trade between Kazakhstan and Uzbekistan is governed by Uzbekistan's customs regulations and tariff structure. As neighboring countries within Central Asia, both nations maintain trade relationships, though specific bilateral agreements and tariff preferences may apply. Exporters from Kazakhstan should be aware of Uzbekistan's import duty framework, documentation requirements, and regulatory compliance standards to ensure smooth customs clearance and avoid delays or penalties.

Uzbekistan Import Tariff Framework

Uzbekistan's import tariff system is established under Presidential Resolution PP-3818 (issued in 2018 and updated in 2025). The tariff rates vary significantly depending on the Harmonized System (HS) code classification of goods being imported. Beyond basic customs duties, importers must account for additional costs including:

• Value Added Tax (VAT): Currently set at 12% (reduced from 15% as of 2023)
• Customs Processing Fees: Calculated in Basic Calculation Units (BCU), where 1 BCU = 412,000 soum (approximately $32.51 as of August 2025)
• Excise Taxes: Applied to specific product categories as determined by Uzbekistan's tax code

General Duty Rates by Product Category

Product Category	Duty Rate	Notes
General Merchandise	Varies by HS code	Contact customs authorities or use the Customs Info Database for specific rates
Agricultural Products	Varies by HS code	May be subject to additional regulations and quality standards
Industrial Goods	Varies by HS code	Rates depend on specific classification and origin
Chemicals and Pharmaceuticals	Varies by HS code	Subject to technical standards and licensing requirements

Important: For precise duty rates applicable to your specific products, consult the official Uzbekistan customs tariff database or contact local customs brokers familiar with Kazakhstan-Uzbekistan trade.

Customs Duty Exemptions and Preferences

• Foreign Investor Goods: Goods imported by foreign investors for their own operational needs are indefinitely exempt from customs duties
• Re-export Goods: Products imported for re-export are exempt from customs duties for six months, provided they are exported within this timeframe
• Temporary Importation: Goods under temporary importation regime may qualify for exemptions, typically not exceeding two years, as determined by the Cabinet of Ministers
• Government Preferences: Select companies and investors may receive duty-free importation status by government decision

Required Documentation for Export to Uzbekistan

• Commercial Invoice (detailed description of goods, quantities, and values)
• Packing List with accurate weight and dimensions
• Certificate of Origin (to determine eligibility for preferential rates)
• Bill of Lading or Air Waybill
• Import License (if required for the specific product category)
• Quality and Compliance Certificates (as applicable to product type)
• Customs Declaration Form (completed according to Uzbekistan requirements)
• Insurance Documents (if applicable)
• Product-specific certifications (health, safety, environmental standards)

Important Customs Regulations and Restrictions

• Prohibited Imports: Certain goods are prohibited or restricted from importation into Uzbekistan. Verify your products against the official restricted and prohibited items list
• Labeling Requirements: All imported goods must comply with Uzbekistan's labeling and marking requirements, including language specifications
• Standards Compliance: Products must meet Uzbekistan's technical standards and quality requirements
• Customs Valuation: Customs duties and VAT are calculated based on the declared customs value of goods
• Documentation Accuracy: All customs documents must be accurate and complete to avoid delays, penalties, or cargo seizure

Resources and Additional Support

For detailed information on specific tariff rates and regulations, exporters can access the Customs Info Database tariff look-up tool available through official trade resources. It is recommended to work with experienced customs brokers or trade consultants familiar with Kazakhstan-Uzbekistan commerce to ensure compliance with all applicable regulations and to optimize duty payments.