Taxpayers of excise tax
The following categories of business entities pay excise tax in Uzbekistan:
- entities producing excise goods
- entities importing excise goods
- entities selling natural gas to consumers
- entities selling gasoline, diesel fuel and gas to consumers, including through filling stations
- entities providing mobile telecommunication services
The export of excise goods is not subject to excise tax.
Excise goods
Excise goods include:
- cigarettes, cigars, hookah tobacco, smoking tobacco, pipe tobacco, chewing tobacco, snuff tobacco, and sucking tobacco, products containing tobacco
- nicotine snus, nicotine-containing liquids
- alcoholic beverages, including vodka, cognac, wine, beer
- petroleum products, including gasoline, jet fuel, diesel fuel, motor oil, polyethylene granules
- natural gas (except for natural gas imported to Uzbekistan)
- mobile communication services
- white sugar without flavoring or coloring additives
- carbonated drinks containing sugar or other sweetening or flavoring substances and packaged in consumer packaging
- energy and tonic drinks
Excise tax rates
Tax base for excise tax is determined depending on whether excise tax is levied as fixed rate or ad valorem rate (or both). Tax base for fixed rate excise tax is the quantity of goods and services produced or supplied. Tax base for ad valorem rate excise tax is the sales price of goods and services produced or supplied. When the rates are combined, the tax base is both the quantity and the sales price of goods and services produced or supplied.
Tax reporting and tax payments
Tax period of excise tax is a calendar month. Reporting due date is the 10th day of a month following the end of the tax period. Payment due date of excise tax is the same as the reporting due date.
Excise tax on imported goods is paid in accordance with the customs regulations.