Excise tax in Uzbekistan

Excise tax is paid by manufacturers and importers of excisable goods, sellers of natural gas, fuel and gas to final consumers, and participants in certain joint operations. The tax is calculated at a fixed, ad valorem or combined rate, and domestic operations are reported monthly.

In brief:

• Taxpayers and taxable operations are determined by the Tax Code (Art. 283 of the Tax Code), while import excise is collected when excisable goods cross the customs border.
• Current rates depend on the product: for example, cigarettes are taxed at UZS 365,000 (Art. 289-1 of the Tax Code) per 1,000 units, and polyethylene granules at 10 percent (Art. 289-3 of the Tax Code).
• The tax period is one month (Art. 291 of the Tax Code); the return and payment for domestic operations are generally due by the tenth day of the following month.
• Exports are not subject to excise, but the export operation and receipt of foreign-currency proceeds must be supported by the prescribed documents.
• To calculate the tax, first identify the product and its code, the taxable operation, the physical volume or value, and then apply the rate effective on the transaction date.

Updated: 04 September 2026

What excise tax is and who pays it

Excise tax is one of the taxes imposed in Uzbekistan on specified goods and operations. Not every seller is a taxpayer; the person must be included in the list of taxpayers (Art. 283 of the Tax Code):

• a manufacturer of excisable goods in Uzbekistan;
• a person selling natural gas to consumers;
• a person selling gasoline and diesel fuel to final consumers, including through filling stations, or gas through gas-filling stations and outlets;
• the authorised participant in a simple partnership that conducts business connected with producing excisable goods;
• a person moving excisable goods across the customs border and recognised as a taxpayer under customs legislation;
• a foreign legal entity that manufactures or imports excisable goods through a permanent establishment in Uzbekistan.

For fuel and gas, a final consumer is a legal entity or individual purchasing them for its own needs. A fuel seller should therefore separate sales to final consumers from other stages of circulation and keep quantitative records for each relevant product.

Which operations are subject to excise tax

A taxable operation arises in more situations than an ordinary sale. The Tax Code includes the following taxable operations (Art. 284 of the Tax Code):

• sale of excisable goods and transfer of title to them;
• exchange, a free transfer, a transfer as wages or dividends, and enforcement against pledged goods;
• contribution of excisable goods to charter capital or joint activities;
• transfer of goods to a participant upon withdrawal, reduction or redemption of an interest, repurchase of shares, or liquidation of a legal entity;
• transfer of excisable goods for toll manufacturing and return of the finished excisable product to the owner;
• use of self-produced excisable goods for the manufacturer's own needs;
• import into the customs territory of Uzbekistan;
• sale to final consumers or own use of gasoline, diesel fuel and gas;
• spoilage or loss of manufactured or imported excisable goods, except where caused by an emergency.

If an insurer or the responsible person covers the value of spoiled or lost goods, excise is payable in the proportion covered or reimbursed. The title of the contract or absence of a cash payment does not by itself exclude tax: the economic substance and the statutory list of taxable operations matter.

Which operations are not subject to excise

Operations expressly included among the Tax Code exclusions (Art. 284 of the Tax Code) are not taxable:

• sale of excisable goods for export under the export customs procedure;
• transfer of products made from goods placed under inward processing, if those products are subsequently exported from Uzbekistan;
• sale of liquefied gas to households for domestic needs through specialised gas-supply enterprises;
• import of humanitarian and charitable aid, including technical assistance, and specified imports financed by loans from international financial institutions and governmental organisations where an exemption is provided by law;
• personal imports by individuals within duty-free limits;
• acquisition of prescribed technical equipment for operational-search measures when the statutory conditions are met;
• sale by a manufacturer of unbottled natural wine in tasting areas along tourist routes.

The export exclusion operates together with the duty to substantiate the transaction. If the goods are exported but the prescribed documents or foreign-currency proceeds are missing, the tax treatment may change.

How to determine the tax base

The base is determined separately for each product and depends on the type of rate. The tax-base rules (Art. 285 of the Tax Code) can be summarised as follows:

For products made from toll-manufacturing materials, the base includes the production work and the raw materials and supplies. When goods are used to pay wages or dividends, transferred free of charge, or exchanged, the same fixed or ad valorem base rules apply rather than a zero contract price.

Excise tax rates in 2026

In 2026, fixed, ad valorem and combined types of rates (Art. 289 of the Tax Code) apply. The rates below are effective on 4 September 2026; interim rates for January, February and the first quarter do not apply to a later transaction.

Tobacco and nicotine products

For hookah tobacco and certain other products, the rate applies to the mass of tobacco raw material where the package provides that information. If tobacco raw material is less than 20 percent of the net weight of hookah tobacco, the tax is calculated on 20 percent of the net weight; if the package provides no information, it is calculated on the gross packaged weight.

Example. A manufacturer sells 2,000 cigarettes. At UZS 365,000 (Art. 289-1 of the Tax Code) per 1,000 units, excise is 2,000 / 1,000 × 365,000 = UZS 730,000.

Alcoholic products

From 1 July 2026, the rates for the principal categories are the same for imports and domestic production.

Example. A consignment of 1,000 half-litre bottles of vodka at 40 percent strength contains 200 litres of absolute ethyl alcohol: 1,000 × 0.5 × 40%. At UZS 48,000 per litre (Art. 289-2 of the Tax Code), excise is 200 × 48,000 = UZS 9,600,000.

Petroleum products, gas, drinks and crisps

The 12-percent rate for natural gas applies to gas produced in Uzbekistan, including after imported gas enters the country, but not to the import itself. Naturally sweet fruit or vegetable juice with no added sugar, sweetener or flavouring is not taxed. If a sweet drink's package does not state its sugar content, the highest rate of UZS 535 per litre applies.

Example. A manufacturer sells 1,200 litres of a drink containing 11 grams of sugar per 100 millilitres. The rate is UZS 535 per litre (Art. 289-3 of the Tax Code), so excise is 1,200 × 535 = UZS 642,000.

When excise arises and how to calculate it

For domestic operations, the excise date is determined under the general turnover-date rules; for imports, it is the date on which the goods are released under the import procedure. This import transaction date (Art. 286 of the Tax Code) determines the period and rate.

For a sale, the date is generally the earlier of the invoice and shipment dates. If there is no shipment, it is the date on which title passes. For continuous gas supplies, the last day of the month applies; for goods transferred for own needs, it is the date of the internal transfer document. These turnover-date rules (Art. 242 of the Tax Code) apply through the special excise provision.

Tax equals the base multiplied by the rate. Under a combined rate, import excise is calculated using the ad valorem component, but cannot be lower than the fixed component; this is required by the calculation procedure (Art. 290 of the Tax Code).

The excise base may be adjusted because the special excise provision (Art. 287 of the Tax Code) refers to the general grounds. A return of goods, rejection of services, change in price or quantity, or a contractual discount allows a base adjustment (Art. 257 of the Tax Code) in the period of the relevant event. An error is corrected with a corrected, rather than an additional, invoice.

How to substantiate an export

An export is not subject to excise if the prescribed evidence exists. The taxpayer collects four documents (Art. 288 of the Tax Code):

1. The contract for supplying the exported goods or a certified copy.
2. The cargo customs declaration marked by the customs authority to confirm release under the export procedure.
3. Shipping documents marked by the border customs authority to confirm dispatch to the destination country.
4. A bank statement confirming payment by the foreign buyer.

An export through a commission agent or attorney also requires the commission or agency agreement. If foreign-currency proceeds are not received within 180 calendar days (Art. 288 of the Tax Code) after release for export, the sale becomes subject to excise.

Import excise and its VAT connection

On import, excise is calculated from customs value, quantity, or both, depending on the rate. Customs payments are generally made before declaration acceptance (Art. 327 of the Customs Code), or at the same time, unless a special rule provides another deadline.

Excise also affects value added tax (VAT). On import, the VAT base includes the customs value, customs duty payable, and the excise amount (Art. 322 of the Customs Code). On a domestic sale, the VAT base is determined from a price including excise (Art. 248 of the Tax Code), but excluding VAT itself.

This section only explains how excise affects the VAT base. The VAT article explains who pays VAT, which transactions are exempt, and when input tax is credited. It is relevant where a single supply triggers both taxes.

Excise stamps and digital marking

An excise stamp and a digital code serve different purposes, so both requirements may apply to one product. Manufactured and imported alcoholic products require excise stamps (Art. 31 of Law No. ZRU-844), except natural and sparkling wine, beer and beer drinks. Manufactured and imported tobacco products also require an excise stamp (Art. 36 of Law No. ZRU-844).

Manufacturers and importers (para. 2 of Resolution No. 285) are responsible for applying excise stamps. Stamps are treated as strict-accountability forms; their face value and application costs are expenses and are not credited against tax (paras. 14–17 of the Regulation). An importer of goods requiring excise stamps pays excise before purchasing the stamps.

Manufacturers and importers apply digital marking, while manufacturers, importers, wholesalers and retailers connect to the national monitoring system. Among excisable categories, the mandatory list (Annex 1 to Resolution No. 737) includes cigarettes and other tobacco products, alcoholic products, beer, water and soft drinks. The principal supply-chain obligations (para. 5 of Resolution No. 737) cover the entire circulation of the product.

A retailer uses a code reader connected to an online or virtual cash register and joins the Asl belgisi system. Until 1 January 2027, the cost of each device can reduce corporate income tax, turnover tax, or an individual entrepreneur's personal income tax up to four BRV (para. 4 of Presidential Resolution No. 203), meaning no more than UZS 1.760.000.

Example. If a device costs UZS 2,000,000, the reduction limit per device is UZS 1.760.000. The relevant tax calculation uses the lower amount, UZS 1,760,000.

When to file and pay excise

The excise tax period is one month (Art. 291 of the Tax Code). A return is filed at the place of tax registration each month by the tenth day (Art. 292 of the Tax Code) of the following month. For sales of gasoline, diesel fuel and gas through filling stations, the return is filed at the station's location.

Excise is paid no later than the return deadline. Customs deadlines apply to imports, while excise on imported goods requiring excise stamps must be paid before purchasing stamps (Art. 293 of the Tax Code).

Calendar example. The return and domestic excise payment for September 2026 are due by 10 October 2026.

Liability for errors and late payment

For late payment, penalty interest accrues for each calendar day beginning on the day after the deadline. The daily rate is one three-hundredth of the refinancing rate (Art. 110 of the Tax Code) applied to the arrears. An underpayment caused by an incorrect calculation or other unlawful act, where no other specific offence applies, carries a penalty of 20 percent of arrears (Art. 224 of the Tax Code).

Digital-marking rules contain separate provisions for an organisation and its officers. For a manufacturer, importer or seller, the Tax Code imposes a penalty of 2 percent of net revenue (Art. 227-1 of the Tax Code) for the latest reporting quarter, rising to 20 percent for a repeat offence within one year. For an officer of a manufacturer or importer, the Code of Administrative Liability provides a 100-BRV fine (Art. 166 of the Code of Administrative Liability), equal to UZS 44.000.000.

Separately, Presidential Resolution No. 190 introduced remote tax audits of marking through the information system from 1 January 2026. A warning is issued first; after the second warning, a special scale applies: 0.2 percent of net revenue for the first new case within a month, followed by 0.4 percent, 1 percent and 2 percent depending on repetition within a year. This procedure should not mechanically replace the elements and sanction under the Tax Code: before calculating the consequences, identify the provision and procedure cited in the tax authority's decision.

This section covers consequences directly connected with calculating excise and marking. The article on tax control and sanctions covers audit procedure, appeals, and criminal liability for intentional tax evasion. It is relevant when a demand, audit notice or penalty decision is received.

What changed in 2025–2027

• Law No. ZRU-1108 of 25 December 2025 introduced the 2026 tobacco excise rates in stages from 1 January, 1 February and 1 July.
• The same law updated alcohol excise rates and rates for petroleum and drinks, including crisps. From 1 April 2026, sweet drinks are differentiated by sugar content and packaged potato crisps are taxed at a fixed rate.
• Presidential Resolution No. 252 of 18 August 2025 applies a zero rate from 1 September 2025 to 1 January 2028 to imported polyethylene granules not produced in Uzbekistan, based on a list formed using specific technical parameters. This is a special exception to the general 10-percent rate.
• Presidential Decree No. 95 of 19 May 2026 provides for proactive preparation of excise reports from 1 January 2027 for petroleum and gas products sold to final consumers. Until then, monthly filing (Art. 292 of the Tax Code) applies.

What to check before an excisable transaction

Before the first supply or import, match the product and its code against the current rates, determine whether the business is a manufacturer, importer or seller to final consumers, and record the unit used for quantitative records. Then check whether the operation is taxable, its date and base, any special zero rate, and the excise-stamp and digital-marking requirements.

In the accounting system, set up separate product categories, units of measurement, warehouses and fuel-sale locations. For exports, prepare the contract, declaration, shipping documents and bank statement in advance. Each monthly close should reconcile quantitative turnover, value, electronic invoices, marking codes, the tax return and payment.

Frequently asked questions

Which goods are excisable in Uzbekistan?

The categories carrying excise rates in 2026 include tobacco and nicotine products, alcoholic products, petroleum products, polyethylene granules, natural gas, fuel and gas sold to final consumers, specified packaged drinks, energy and tonic drinks, and packaged potato crisps. A practical conclusion should be based on the exact product description, composition, packaging, code and rate unit, rather than an everyday name.

Who pays excise on imports?

The taxpayer is the person moving excisable goods across the customs border under customs legislation. Depending on the rate, the base can be customs value, quantity, or both. Payment is generally made before or at the time the customs declaration is accepted. If the imported goods require excise stamps, excise is paid before the stamps are purchased.

Is an export subject to excise tax?

An export under the export customs procedure is not subject to excise. The taxpayer must substantiate it with a contract, export cargo customs declaration, shipping documents marked by the border customs authority, and a bank statement. If foreign-currency proceeds are not received within 180 calendar days after release for export, the sale becomes taxable.

How does excise differ from VAT?

Excise applies only to listed goods and operations, while VAT covers a broader range of supplies. The taxes nevertheless interact in the tax base: for a domestic sale, the VAT base price includes excise; on import, excise payable is added to customs value and duty. Excise is therefore calculated first and then included when determining the VAT base.

Are both excise and digital marks needed?

Yes, if the product appears on both lists. An excise stamp evidences compliance with the special regime for alcoholic or tobacco products, while a digital code enables supply-chain traceability in the information system. A manufacturer or importer checks both marking regimes before production or customs clearance; a seller checks that the code exists and is scanned before sale.