Uzbekistan will launch a two-year e-commerce reform experiment on July 1, which will introduce a new procedure for customs clearance of goods through bonded warehouses. The decision was made in accordance with the decree of President Shavkat Mirziyoyev and is aimed at streamlining online imports and strengthening control over digital trading platforms.
According to the new rules, certain categories of goods will be subject to uniform rates. Thus, smartphones, laptops, tablets, and some household appliances will receive a customs payment of 5% of the sale price. Also, various electrical appliances will remain without a duty-free import regime - from kettles and hair dryers to audio equipment and sound reproduction equipment.
For about 30 more product categories, including clothing, footwear, and some electronics, a combined VAT and duty rate of 3% is established. At the same time, the tax base will be calculated at customs value in case of underpricing, and the accounting of operations and control over turnover will be assigned to customs and tax authorities jointly with marketplaces and warehouse operators.
