Alcohol and tobacco in Uzbekistan: licences and trade rules

Alcohol and tobacco production and wholesale trade in strong alcohol require a licence. Retail trade, catering sales, tobacco trade and most beer operations begin after notification. Before opening, check the legal form, premises, local fee, cash register, marking, supplier and sales restrictions.

In brief:

• producers of alcohol and tobacco and wholesalers of alcohol need a licence, subject to the stated product exceptions
• only legal entities may retail alcohol or sell it through catering, while legal entities and individual entrepreneurs may sell tobacco after notification
• alcohol and tobacco may not be sold to anyone under 21 years of age (Article 21 of Law No. ZRU-844)
• the outlet must meet the rules for premises, cash registers, terminals, documents, marking and warnings
• before the first purchase, identify the regime for each operation, notify every outlet and verify the goods through documents and codes

Updated: 05 September 2026

Licences, notifications and fees

When a licence is required and when to file a notification

The regime depends on the operation and product category, not simply on whether a business handles “alcohol” or “tobacco”. The law treats production, wholesale, retail and catering sales separately.

The licensing division (Article 29 of Law No. ZRU-844) governs alcohol production, while the operation-based regimes (Article 32 of Law No. ZRU-844) cover alcohol wholesale, retail and catering. Tobacco production requires a legal-entity licence (Article 34 of Law No. ZRU-844), but its wholesale and retail trade follow the notification procedure (Article 37 of Law No. ZRU-844).

Licences are issued, and production and wholesale turnover are supervised, by the Inspectorate for Regulation of the Alcohol and Tobacco Market under the Department for Combating Economic Crimes of the Prosecutor General’s Office. Tax authorities supervise retail and catering; this division of powers (Article 12 of Law No. ZRU-844) determines where to file and which body may inspect the operation.

The general guide to licences and permits explains the difference between a licence, permit and notification. Apply the special regime in the table above to the particular alcohol or tobacco operation.

How to obtain an alcohol or tobacco licence

The application is filed through the Licence information system or the Single Portal of Interactive Public Services. It gives the taxpayer number, manager’s details, telephone and email, activity and address, and confirms compliance with licensing conditions. This application content operates together with the relevant licensing passport.

The general maximum review period is 20 working days (Article 28 of Law No. ZRU-701). If the authority does not decide on time, the silent-consent mechanism applies after the state duty is paid. It does not remove sector requirements or cure defects in an incomplete filing.

Refusal is possible for an incomplete package, non-compliance, a court prohibition, false information or a mandatory negative opinion. The applicant receives at least 10 working days (Article 29 of Law No. ZRU-701) to correct remediable defects; the repeat review takes up to five working days and carries no new review fee.

After a positive decision, the state duty must be paid within 30 days. The system then creates an electronic licence with a QR code automatically. Failure to pay on time cancels the decision. These licences have no fixed term (Article 16 of Law No. ZRU-701), but licensing conditions and annual payments continue to apply.

If a legal entity changes its name or address after re-registration, it applies to reissue the licence within five working days. A change of production site or product type must also be checked against the specific licensing passport; updating corporate details alone may not cover it.

How to notify the start of trade

Notification must be filed before the activity starts. It requires no separate approval: the notifier confirms compliance with the passport conditions and undertakes to observe them throughout the activity. Operating before notification is expressly prohibited (Article 36 of Law No. ZRU-701).

The notice is signed electronically and sent through the special electronic system or the Single Portal. The authority may not demand documents that are absent from the passport; this follows from the filing procedure (Article 38 of Law No. ZRU-701). A correct notice is accepted automatically (Article 40 of Law No. ZRU-701), and the system issues confirmation and enters it in the register.

Non-acceptance is limited to false information, non-payment of the fee, failure to confirm mandatory requirements, an existing entry for the same activity, suspension or a court prohibition. The complete set of non-acceptance grounds (Article 39 of Law No. ZRU-701) prevents an authority from inventing an additional ground.

Alcohol retail and catering require a separate free notification for every outlet. The passports distinguish an alcohol shop from a catering establishment. A beer retail outlet is also notified separately and without a filing charge, although trading carries a monthly 44.000 fee.

A tobacco wholesaler notifies the Inspectorate for each location and pays a 220.000 filing fee. A tobacco retailer notifies the tax inspectorate and pays the same 220.000 filing fee. Beer production and wholesale require an Inspectorate notification with a 220.000 fee.

Changes to the name or location, or the opening of a branch or representative office, must be reported within 10 working days (Article 37 of Law No. ZRU-701) after state registration. A new retail outlet should not be treated as a mere update to an old entry: it needs its own notification.

How much licensing and trade cost

State duties for licensed activity are expressed in base calculation units. Alcohol and spirit production and alcohol wholesale carry an annual duty, while tobacco production is not included in the annual-payment list (Article 17 of Law No. ZRU-701).

The amounts appear in the state-duty schedule. The next annual payment is due no later than 30 days before the end of each year of licence use; delay creates a risk of suspension.

Retail operations carry separate fees. The listed categories are an alcohol shop, alcohol sales through catering, beer retail and tobacco retail, as shown in the fee categories (Article 455 of the Tax Code). The payer must hold notification confirmation (Article 456 of the Tax Code).

In 2026, the monthly ceiling for alcohol retail reaches UZS 1,200,000: UZS 1,200,000 in Tashkent, UZS 840,000 in Nukus and regional centres, UZS 600,000 in other cities and UZS 300,000 in other localities. The catering ceilings are respectively UZS 600,000, 420,000, 300,000 and 150,000. Beer and tobacco retail each carry 44.000. Check the applicable local rate in the decision of the relevant Kengash.

The fee is calculated for every outlet. A notification filed before the 20th day of the month (Article 460 of the Tax Code) triggers a fee for the whole current month; a later notice starts charging from the following month. Prepayment is due by the tenth day of the month.

Example. A shop in Tashkent sells alcohol and tobacco. At the maximum local rate, the monthly alcohol fee is UZS 1,200,000 and the tobacco fee is 44.000 sum. If the notice is accepted on 18 September, both fees apply for the whole of September. A notice accepted on 22 September starts charging in October. Retail carries no licence duty, but each outlet needs its own notice and fee calculation.

Excise is a separate tax of a producer or importer; it does not replace a licensing duty or retail fee. Rates and calculation are covered in the excise tax guide. Imported goods also engage the rules in the import guide.

Outlets and sales restrictions

What an outlet and catering establishment must provide

An alcohol shop must be stationary, have storage and a specialised sales hall with a separate entrance. The minimum sales area is 25 m² in a city (Article 32 of Law No. ZRU-844) and 15 m² in a rural locality. A separate section is permitted in a remote mountain area. A catering business selling alcohol by measure must equip workstations with the relevant equipment, verified measuring glasses and mugs.

Sales may not be located within 100 metres in a straight line (Article 21 of Law No. ZRU-844) of an educational, sports or religious organisation. The exception covers markets and shopping complexes larger than 1,000 m² and fair pavilions. Prohibitions also apply on the premises of medical, educational, cultural, sports, sanatorium and specified social organisations.

Tobacco retail is allowed only from a stationary outlet with storage and equipment meeting sanitary rules. Alcohol and tobacco retail require an online cash register or virtual cash desk, a card terminal and transport documents stating conformity-certificate details for every product name.

There is no national uniform alcohol-sales schedule. The authorities of Karakalpakstan, the regions and Tashkent set retail hours; this local competence (Article 32 of Law No. ZRU-844) must be checked before configuring the till and staff schedule.

What may not be sold and to whom

The seller must request identity evidence from a buyer who appears younger than 21 and refuse the sale if no document is produced. A worker under that age may not be assigned to sell the products.

The following are also prohibited:

• vending machines, self-service shelves, mobile and non-stationary outlets;
• e-commerce and delivery, except for natural and sparkling wines;
• sales in pharmacies, children’s shops and premises providing services to children;
• expired goods, or products without quality documents, excise stamps or digital marking;
• goods obtained from a producer or supplier not entitled to perform the activity;
• alcohol other than beer and beer drinks below the mandatory minimum wholesale or retail price;
• cigarettes in packs of fewer than 20 pieces (Article 21 of Law No. ZRU-844), as single sticks or from an opened pack;
• bundling the product with other goods or selling it without consumer packaging.

Every sales point must display two warnings (Article 22 of Law No. ZRU-844): the ban on sales to people under 21 and a medical warning about consumption harms.

Documents, marking and advertising

How to manage receipts, documents and marking

Supply and sale must leave a verifiable digital and documentary trail. Before accepting a batch, match the supplier against the licence or notification register and inspect the invoice, certificate, excise stamp and digital code. The cashier must scan the marking code and issue a fiscal receipt.

Mandatory digital marking has applied to cigarettes since 1 January 2021, other listed tobacco since 1 October 2022, alcohol other than beer since 1 January 2021, and beer since 1 April 2021. The marking timetable identifies these categories and dates.

Since 1 September 2025, an electronic invoice for marked goods cannot be issued without the code. A retail receipt is produced only after the code is entered, and a previously used code blocks the receipt. This transaction control makes verification necessary at the goods-receipt stage.

The medical warning on alcohol must occupy at least 40% (Article 31 of Law No. ZRU-844) of the principal label area. An excise stamp is required except on natural and sparkling wine, beer and beer drinks. A tobacco warning occupies at least 65% (Article 36 of Law No. ZRU-844) of both the front and back principal surfaces; tobacco products also require excise stamps.

How to advertise and display products

Alcohol advertising is prohibited except under the special regime for beer and natural and sparkling wine. Free samples, sales promotions and sponsorship used to promote alcohol are forbidden. These promotion restrictions (Article 38 of Law No. ZRU-776) reach beyond a conventional advertisement.

Beer and natural and sparkling wine may be advertised only in the places and channels listed by law: in the halls of hotels, shops and catering establishments where they are sold, on official websites with age classification, on rail and air transport, and on television and radio between 23:00 and 07:00. A medical warning must occupy at least 10% (Article 39 of Law No. ZRU-776) of the advertising area and duration. A human image or consumption scene may not be used.

Advertising tobacco and consumption devices is prohibited. Samples, discounts, sponsorship, branded goods, facade and window imagery and other promotions are forbidden under the advertising prohibition (Article 40 of Law No. ZRU-776).

Display is a separate rule. Tobacco may not be openly displayed. Customers receive an alphabetical black-and-white product and price list in uniform type, and the actual product is shown only at their request under the tobacco retail rules (Article 37 of Law No. ZRU-844).

Production, inspections and liability

What a producer must comply with

An alcohol producer registers its equipment, maintains a laboratory, meters and measuring instruments, uses digital marking, accounting and electronic invoices, and transmits required data to the authorities. These production duties (Article 30 of Law No. ZRU-844) must operate as part of the production process, not only when an inspection begins.

A tobacco producer maintains the complete production cycle, suitable premises and equipment, a laboratory, reporting, certified raw materials, digital marking and electronic invoices. The law combines these into a mandatory framework (Article 35 of Law No. ZRU-844).

A beer producer must have at least two specialised employees and charter capital of at least 440.000.000; these are conditions in the notification passport. A trademark for the alcohol product registered with the Ministry of Justice is a licensing condition for an alcohol producer.

Since 1 October 2024, spirit and alcohol producers have had to make annual payments and taxes on time, meet quality rules, apply excise and digital marks and maintain video surveillance. Breaches involving quality, marking or cameras are treated as gross. For vodka and liqueur-vodka products, using less than 60% of capacity triggers a financial sanction equal to 50% of excise on the shortfall for the half-year, subject to a possible later refund when the conditions are met.

How inspections work and what liability applies

The Inspectorate supervises production and wholesale turnover, while tax authorities supervise retail and catering. For violations, the licensing authority may suspend a licence for up to 10 working days. A longer suspension is imposed by a court and may not exceed six months. A cure period is set, after which the decision depends on whether the violation was remedied.

These are the principal risks, not an exhaustive list of sanctions:

Illegal circulation on a significant scale, a repeat act after an administrative penalty, and illegal production may create criminal liability (Article 186-1 of the Criminal Code). The penalty depends on scale, repetition and other circumstances, so preserve the batch origin, documents and code movement before giving an account to inspectors.

Changes and pre-sale checks

What changed in 2025–2026

• From 1 September 2025, a marking code became mandatory for electronic invoices and retail receipts involving marked goods; a duplicate code blocks the receipt.
• From 1 January 2026, new monthly fee ceilings apply to alcohol retail and catering, while beer and tobacco remain calculated in base calculation units. The local Kengash decision may determine the rate applied.
• On 17 September 2026, Regulation No. 3856 of 15 June 2026 will take effect. Retail and catering premises will have to place a no-tobacco-consumption sign visibly and at the entrance; the standard sign must be at least A5 size.

The final change was not yet effective on this article’s update date. Include it in the outlet fit-out plan, but do not describe it as a duty already in force.

What to check before the first sale

1. Classify each operation as production, wholesale, retail or catering, and each product as alcohol, natural or sparkling wine, beer or tobacco.
2. Confirm the permitted legal form: alcohol retail and catering require a legal entity, while tobacco trading permits an individual entrepreneur.
3. Obtain the licence or notification-acceptance confirmation before work starts, and make a separate filing for every outlet.
4. Calculate the state duty and local monthly fee, and assign payment dates and a responsible employee.
5. Before leasing, measure the sales hall and distance to restricted sites, and inspect storage, the separate entrance, till, terminal and catering equipment.
6. Accept goods only from an authorised supplier against an invoice, with the certificate, excise stamp and valid digital code.
7. Configure age checks, refusal without identification, outlet warnings and closed tobacco display.
8. Review advertising, the website, windows, discounts and promotions separately from ordinary sales rules.
9. Retain notification confirmations, payment records, supply documents, till data and code-check results for every outlet.
10. Before launch, verify local alcohol-sale hours and the local fee rate in the current Kengash decision.

Frequently asked questions

Is a licence required for retail alcohol sales?

No. A legal entity may retail alcohol after the tax inspectorate accepts a notification for each outlet. A licence is required for production of most alcohol and for alcohol wholesale, subject to the statutory exceptions. Notification does not remove the rules for premises, fees, tills, documents, marking and the buyer’s age.

May an individual entrepreneur sell alcohol or tobacco?

An individual entrepreneur may wholesale and retail tobacco after the corresponding notification. Alcohol retail and catering sales require a legal entity. Alcohol and tobacco production are also activities for legal entities and require a licence where the law specifies one.

May alcohol and tobacco be sold online with delivery?

As a general rule, no. The law prohibits e-commerce and delivery of these products. A narrow exception applies to natural and sparkling wines. It does not extend to beer, strong alcohol or tobacco and does not remove any other requirement applying to the seller or goods.

How long does a licence last and is there an annual payment?

The licence has no fixed term. Spirit and alcohol production and alcohol wholesale nevertheless carry an annual state duty. Tobacco production carries a duty on issue, but it is not included in the activities subject to annual payment.

Who sets alcohol retail hours?

The authorities of the Republic of Karakalpakstan, the regions and the city of Tashkent set retail hours. There is therefore no universal national schedule. Before opening and whenever local decisions change, the seller must verify the permitted hours for the outlet address and configure the till and staffing accordingly.