Customs clearance in Uzbekistan: documents, charges and release

Customs clearance is the set of actions taken by customs and a foreign-trade participant to place goods under a chosen procedure. A business normally prepares documents, determines classification, value and origin, files an electronic cargo customs declaration, pays or secures customs charges, and completes the required controls before release.

In brief:

• Clearance starts when a declaration is filed or preliminary operations begin and ends after the procedures needed to place the goods under a customs procedure under the general rule (Article 248 of the Customs Code).
• A cargo customs declaration is normally filed electronically. Paper filing is limited to prescribed cases and must be accompanied by an electronic copy under the CCD rule (Article 258 of the Customs Code).
• Speed depends on more than customs: the risk profile, approvals from other authorities, correct classification and value, complete documents, and payment all matter.
• An accepted declaration can be corrected after release, and a customs decision can be challenged before a higher customs authority or a court.
• Release is possible after permits are confirmed, the conditions of the selected procedure are met, and customs charges are paid or secured.

Updated: 05 September 2026

Clearance stages and participants

What customs clearance includes

Clearance covers the actions needed to place goods and vehicles under a customs procedure: accepting the declaration, checking information and documents, applying the required controls, calculating and paying charges, and releasing the goods. Information systems may complete clearance without the participation of a customs officer under the definition of clearance (Article 246 of the Customs Code).

Customs clearance and customs control are related, but they are not identical. Control includes documentary checks, inspection, examination, expert analysis, review of records, and other measures in the list of control forms (Article 188 of the Customs Code). Clearance is the broader process that results in placement of the goods under the declared procedure.

This article explains the general rules for commercial cargo. The conditions of individual procedures—free circulation, export, transit, temporary admission, processing, warehousing and others—need separate treatment and are not covered in detail here.

What happens before the declaration is filed

Work begins before the cargo arrives. The authorised person sends advance information for road, rail and air shipments before actual arrival under the advance-information rule (Article 206 of the Customs Code). For road and rail it is due at least one hour before arrival; for a long-haul flight, two hours before arrival; and for a short flight, no later than departure.

At the border, the carrier notifies customs and presents the goods and vehicle under the border rule (Article 17 of the Customs Code). The authorised person must then notify customs of arrival within thirty minutes (Article 226 of the Customs Code). Customs confirms the notice within three hours, after which the goods acquire temporary-storage status. The general maximum storage period is sixty days (Article 85 of the Customs Code), or ten days for perishable goods. If a short-form CCD is used for storage, it is filed by the next working day under the short-form rule (Article 86 of the Customs Code).

The delivery period from the border customs office to the place of clearance is set by transport type and circumstances. The maximum is three days by air, ten days by road or river, and one month per two thousand kilometres by rail under the delivery limits (Article 218 of the Customs Code).

Advance declaration is a right, not a duty. When a declaration is filed before arrival, the goods must be presented to customs within thirty days (Article 262 of the Customs Code), otherwise the declaration ceases to be valid. This method allows automated checks to start early and can shorten the path to release after arrival.

Who clears the goods and whether a broker is needed

The declarant is normally an Uzbek legal entity or individual that is a party to the foreign-trade transaction or has the right to possess or dispose of the goods. A foreign person may be the declarant only in the cases expressly provided by the Code under the declarant rule (Article 274 of the Customs Code).

The declarant may inspect goods, take samples with customs permission, review test results, involve experts and appeal decisions. The declarant must also file an accurate declaration, present the documents and goods, pay customs charges and assist with control under the declarant’s duties (Article 276 of the Customs Code).

A broker is optional. A declarant may complete the formalities directly or instruct a customs broker. The broker acts under a contract on behalf of the declarant or another authorised person, but the contract cannot restrict the broker’s statutory duties and liability under the broker rule (Article 277 of the Customs Code). The broker may obtain required documents, file the CCD and appeal decisions under the broker’s rights (Article 281 of the Customs Code). Its specialist must verify documents, authority, classification, origin, quantity, value and charges under the specialist’s duties (Article 287 of the Customs Code). The contract should define the scope of authority, service fees, approval of classification and value, handling of originals and responsibility for errors.

Documents, declaration and deadlines

Documents required for clearance

There is no single document set for every shipment. The package depends on the goods, transport, transaction terms, chosen procedure, country of origin, prohibitions and restrictions. A basic file can be organised as follows:

Customs may request additional information if the request is justified and relevant to the review. The request itself must not delay release unless the documents are invalid or the information is incorrect or unsubstantiated in a way that affects the decision under the limits on requests (Article 190 of the Customs Code).

How to file a customs declaration

The Code distinguishes vehicle, transit, cargo and passenger declarations in the declaration types (Article 256 of the Customs Code). A cargo customs declaration is used for commercial goods of legal entities and entrepreneurs. For goods outside a foreign-trade contract, transport documents may replace it only where the value does not exceed 13.200.000 soum (Article 260 of the Customs Code).

The declarant or broker files the CCD electronically, with paper remaining an exception under the CCD article (Article 258 of the Customs Code). The electronic system validates the format, registers the declaration, and compares it against the electronic archive and data from other authorities under the electronic-clearance rules.

Customs cannot refuse a properly filed declaration; it is registered on the day of submission under the registration rule (Article 264 of the Customs Code). The general deadline for imported goods is no later than fifteen calendar days (Article 261 of the Customs Code) after presentation at the customs office of destination, unless a special rule applies.

How long customs clearance takes

As a general rule, clearance must be completed within one working day after customs accepts the declaration and all required documents are presented under the clearance deadline (Article 248 of the Customs Code). Risk-management checks and time needed by other public authorities for permits and controls are excluded from that period.

For electronic clearance, a low-risk declaration may be released automatically within three hours, while the system provides up to eight hours for medium risk. These are not unconditional guarantees: there must be no discrepancies, and every release condition must be satisfied.

Expert analysis can extend the overall timeline. Depending on the issue, the expert-analysis deadline (Article 215 of the Customs Code) is three, five, ten or twenty working days, or no more than thirty days for material concerning a possible violation.

Customs value and charges

How to determine classification, value and origin

The Commodity Nomenclature code affects the duty rate, permit requirements and statistics. If customs finds an incorrect code, it classifies the goods itself. That decision is binding but appealable under the classification rule (Article 369 of the Customs Code). For disputed or new goods, a binding advance classification ruling may be requested. The request is considered within twenty days (Article 371 of the Customs Code), and the ruling remains valid for one year (Article 372 of the Customs Code).

For imported goods, customs value should, as far as possible, be based on the transaction price under the general principle (Article 301 of the Customs Code). The Code establishes six methods that are applied sequentially, starting with transaction value under the order of methods (Article 302 of the Customs Code). Transaction value is the price actually paid or payable with statutory additions under the price rule (Article 303 of the Customs Code). The additions include, for example, certain transport and insurance costs, packaging, royalties or part of subsequent proceeds where the supplier’s price excludes them. The declared value must be quantifiable and supported by documents under the declaration rule (Article 318 of the Customs Code).

Origin is determined by the wholly obtained or sufficiently processed criteria under the origin criteria (Article 358 of the Customs Code). Absence of a certificate does not normally prevent release, except where there is justified suspicion of a prohibited country of origin. The certificate may be presented within one year (Article 366 of the Customs Code) to restore the applicable tariff treatment if the other conditions were met.

What customs charges consist of

Customs charges include customs duty, VAT, excise tax and customs fees under the list of charges (Article 289 of the Customs Code). The “single customs payment” is not the standard business payment; it is a simplified mechanism for specified goods of individuals and international consignments.

Example. Assume a customs value of 44.000.000 soum, already calculated duty of 4.400.000 soum, and no excise. The VAT base is 48.400.000 soum. At the standard rate (Article 258 of the Tax Code), VAT is 5.808.000 soum. This illustrates the formula, not a ready-made calculation: classification, procedure, preferences and current rates must first be checked.

The declarant calculates charges in national currency under the calculation rule (Article 323 of the Customs Code). Rates effective on the day the declaration is accepted apply under the rate-date rule (Article 324 of the Customs Code). Foreign currency is converted at the Central Bank rate for that day under the exchange-rate rule (Article 326 of the Customs Code). Charges are transferred in national currency to Treasury accounts under the transfer rule (Article 328 of the Customs Code), before or at the same time as acceptance under the payment deadline (Article 327 of the Customs Code). The declarant is the payer; the broker pays where the contract so provides, and another person may also make the payment under the payer rule (Article 295 of the Customs Code).

Whether customs charges may be deferred

A deferral postpones the full payment; an instalment plan permits payment in parts. The general period is fourteen to sixty days (Article 329 of the Customs Code), while a manufacturer importing for production needs and certain businesses may receive up to one hundred and twenty days. Customs considers the application within five working days. Security is normally required in the form of cash, a pledge, bank guarantee, insurance policy or surety under the security methods (Article 339 of the Customs Code).

Documents supporting the ground for the relief and the security accompany the application under the application package (Article 330 of the Customs Code). An incomplete package or unpaid customs debt may lead to refusal under the grounds for refusal (Article 331 of the Customs Code). Interest accrues daily at half the current refinancing rate under the interest rule (Article 332 of the Customs Code), unless an exception applies. Where the payer accepts an additional assessment or corrects it voluntarily, qualifying debt may be paid by instalments for up to six months (Article 350 of the Customs Code).

Control and release of goods

How customs control works

Customs verifies the description, origin, quantity and value of goods under the scope of review (Article 187 of the Customs Code). The risk-management system selects the form of control under the selectivity principle (Article 189 of the Customs Code) and identifies the goods, vehicles, documents and persons to be controlled under the risk-system rule (Article 203 of the Customs Code).

Four risk corridors are used. Green means low risk and automatic clearance without pre-release control; yellow means medium risk with documentary review but no examination; red means high risk; and blue means post-release control under the corridor rules. A corridor does not release the declarant from responsibility for accurate information or record retention.

An inspection is a visual check without opening packaging under the inspection rule (Article 193 of the Customs Code). An examination includes opening packaging and normally takes place after the declaration is accepted and in the presence of the declarant or representative under the examination rule (Article 195 of the Customs Code). Customs may also appoint an expert analysis to identify the goods and verify classification under the expert-analysis grounds (Article 208 of the Customs Code).

When customs releases the goods

Release takes place after customs completes the required operations, receives mandatory approvals, confirms compliance with the declared procedure, and verifies payment or security for customs charges under the release conditions (Article 271 of the Customs Code). The information system may process release automatically.

Automatic release applies where risk is low, there are no discrepancies or prohibitions, originals are not needed, and there is no ground for pre-release control under the automation conditions. Where a permit is mandatory but not confirmed by the information system, the goods are not released.

Where customs value is disputed, conditional release may be available. The declarant pays or secures the amount calculated on customs’ assessment, and the final value is determined after further information is submitted. Security in that case lasts sixty days (Article 321 of the Customs Code). Until the applicable conditions are met, conditionally released goods remain restricted under the restriction rule (Article 22 of the Customs Code).

What customs checks after release

Release does not end control. Where sufficient confirmed grounds exist, customs may review documents and information under the same foreign-trade contract after release. The same transaction is checked once, and the review may take place within three years (Article 201 of the Customs Code) after the goods cease to be under customs control.

Documents needed for control must be retained for three years after the year in which the goods lost customs-control status under the retention period (Article 184 of the Customs Code). A shipment file should therefore keep the declaration and corrections, contract, invoices, payment records, transport and permit documents, classification, value and origin analyses, and correspondence with the broker and customs.

If an underpayment is found after release, a late-payment charge accrues daily at one three-hundredth of the refinancing rate but cannot exceed the principal debt under the late-charge rule (Article 349 of the Customs Code).

Corrections, appeals and liability

How to correct a declaration and appeal a decision

An accepted CCD may be amended, supplemented, reissued or annulled at customs’ request or the authorised person’s application within three years (Article 266 of the Customs Code) after acceptance. Before release, it may be withdrawn if customs accepts that the reasons are justified.

Customs value and charges may be corrected during clearance or after release, including for a technical error, inconsistency between the selected method and documents, or inaccurate declaration. The grounds and calculation must be stated in a decision that can be appealed under the correction rule (Article 320 of the Customs Code).

A complaint against a decision following an inspection or customs audit may be filed with the higher customs authority within one month (Article 409² of the Customs Code) after the person knew or should have known of the infringement. It may be written or electronic and must identify the applicant and authority, state the facts and requests, list attachments, and carry the date and signature under the complaint requirements (Article 409³ of the Customs Code).

The complaint is decided within fifteen calendar days (Article 409⁵ of the Customs Code), or up to one month where further study is needed. Once a court accepts an application, enforcement of the disputed part is suspended until the judgment becomes final under the effect of filing (Article 409⁷ of the Customs Code).

Consequences of clearance violations

Liability depends on the offence, whether the error affected the decision or charges, the person’s status, and repetition. The principal administrative risks for officers are:

Example. A fixed 1.320.000 soum sanction for late documents equals three current base calculation values. A range of 3.080.000 to 6.600.000 soum means seven to fifteen base calculation values; the authorised body sets the specific amount after considering the circumstances.

Voluntary correction before the declaration check, examination, or customs discovery of inaccurate information excludes administrative and criminal liability under the Plenum guidance. A large-scale customs violation committed after an administrative penalty for the same conduct may, however, become a criminal matter under the customs offence (Article 182 of the Criminal Code).

Changes and cargo preparation

What changed in 2025–2026

Since the first of October 2025, certificates, opinions and permits for foreign-trade operations have been issued only through the Single Window system. From the first of September 2026, a unified foreign-trade platform is being introduced to combine a single application, contract registration, electronic permits, and customs, cargo, banking and logistics operations.

For advance declarations of goods for free circulation filed before arrival, from the first of March 2026 the clearance fee is reduced by twenty percent and no interest is charged on a deferral or instalment plan lasting up to fourteen days. This is a benefit for the specified procedure, not a general reduction of all fees.

From the first of June 2026, businesses can receive a customs-duty deferral or instalment plan of up to one hundred and twenty days and reduced general security based on the risk system. From the first of July 2026, permits and certificates are processed according to risk: automatically for low risk, by documents without sampling for medium risk, and with inspection and, where necessary, laboratory testing for high risk.

The Decree also plans financial penalties for legal entities and entrepreneurs from the first of January 2028. This is a future measure; before it takes effect, the implementing legislative amendments must be checked.

How to prepare cargo for clearance

• Identify the goods, expected Commodity Nomenclature code and required permits before contracting; request an advance ruling (Article 370 of the Customs Code) if classification is uncertain.
• Reconcile the contract, invoice, specification, packing list and transport documents: descriptions, quantities, weights, prices, delivery terms and parties should match.
• Prepare a documented customs-value calculation and separately check freight, insurance, packaging, royalties, discounts and subsequent payments under the supporting-document list.
• Submit advance information, use advance declaration where suitable, and confirm permits in the Single Window.
• Agree classification, value, origin, charges and responses to customs requests with the broker, but retain a complete shipment file in the company.
• Release is possible after permits are confirmed, the procedure’s conditions are met, and charges are paid or secured under the release conditions (Article 271 of the Customs Code).

Frequently asked questions

Can customs clearance be completed without a broker?

Yes. The declarant may file the declaration and perform the operations directly. A broker is a contractual representative, not a mandatory participant under the activity rule (Article 277 of the Customs Code).

What is the main customs-clearance deadline?

Normally, one working day after acceptance of the declaration and the complete document package. Risk controls and the time needed for other authorities are excluded under the deadline rule (Article 248 of the Customs Code).

Can the declaration be filed before the goods arrive?

Yes. With advance declaration, the goods must be presented within thirty days or the declaration ceases to be valid under the advance-declaration rule (Article 262 of the Customs Code).

What if customs rejects the declared value?

Request a written explanation, then submit evidence of the transaction price and adjustments. It may be possible to secure the charges and request conditional release, and the correction decision may be appealed under the value-review rule (Article 319 of the Customs Code).

Can a declaration be corrected after release?

Yes. Amendment, supplementation, reissue or annulment is possible within three years after acceptance of the CCD under the correction rule (Article 266 of the Customs Code).