Exporting from Uzbekistan: documents, customs and taxes

To sell goods abroad, an exporter records the contract in EIESVO, checks restrictions, files an electronic cargo customs declaration and pays the clearance fee. Exported goods are zero-rated for VAT when the evidence is complete, while the proceeds or returned goods must normally be secured within 180 days.

In brief:

• export is the permanent removal of Uzbek goods; re-export concerns foreign goods previously imported;
• the contract or invoice is recorded in EIESVO before the operation starts;
• a standard shipment needs a customs declaration, commercial and transport documents, plus any product-specific permit;
• the clearance fee is 0.1% of value, subject to a minimum of 220.000 soum;
• a sound export file uses the same code, description, price, quantity and payment terms in every document.

Updated: 05 September 2026

Export basics and steps

What counts as an export of goods

Export is the customs procedure under which Uzbek goods leave the country without an obligation to bring them back. After the goods actually leave, they lose Uzbek status (Article 29 of the Customs Code). To use the procedure, the exporter must pay the customs charges due, comply with economic-policy measures and export the goods in their condition when the declaration was accepted, allowing for normal wear or loss under the export conditions (Article 30 of the Customs Code).

Export is not the same as re-export. Re-export concerns a foreign product previously brought into Uzbekistan, or a product obtained by processing it, and follows separate payment and timing rules under the re-export definition (Article 32 of the Customs Code). Goods sent to an exhibition, under a lease, for repair or for processing with an intention to bring them back may instead require temporary export or outward processing.

How to export goods step by step

A standard commercial shipment moves from classification and contracting to the release of the declaration and actual border crossing. The declaration and other required acts must occur before the goods leave, and removal is allowed only after the proper procedure and customs control have been completed under the export sequence (Article 16 of the Customs Code).

The declaration may be filed by the declarant or a customs broker. Electronic filing is standard; where a paper declaration is permitted, an electronic copy must accompany it under the declaration format (Article 258 of the Customs Code). An export declaration may be filed before physical export (Article 261 of the Customs Code). Customs accepts it on the filing day, and acceptance makes it legally significant under the acceptance rule (Article 264 of the Customs Code).

The electronic declaration and document archive undergo format and logic checks and are registered in the system; processing then reflects the assigned risk level under the electronic procedure. A discrepancy may result in an electronic return or a control measure.

The declarant is normally an Uzbek legal entity or individual under the declarant rule (Article 274 of the Customs Code). It must declare the goods, provide information and permits, present the shipment when asked, calculate charges correctly and comply with the procedure under its statutory duties (Article 276 of the Customs Code). A broker acts under contract, but that contract cannot restrict the broker’s statutory duties or liability under the broker rule (Article 277 of the Customs Code). Using a broker therefore does not make inaccurate source data safe for the exporter.

Contracts and customs documents

What the contract and EIESVO record require

A company or sole proprietor records its foreign-trade contract, invoices and completion certificates in the Unified Electronic Information System for Foreign Trade Operations through the public-services portal using a digital signature. Registered self-employed persons are excluded by the recording rule. The contract and invoice must be entered before operations begin; banks add payment information and customs adds declaration data online.

The contract should contain at least:

• its number, date and place, and details of the parties;
• the exact description, characteristics, range, quality and quantity of the goods;
• applicable standards and an HS code where the transaction terms specify it;
• the Incoterms basis and place, delivery dates, price and total amount;
• the pricing and payment currencies, payment method and deadline;
• the country of origin and manufacturer;
• liability terms and bank details.

The complete required structure appears in the contract rules. The product name, quantity, currency, value and dates should read consistently in the contract, invoice, EIESVO record, transport document and customs declaration. A change requires an addendum; if it affects a declaration already processed, the declaration may need to be reissued under the amendment rule.

What documents customs clearance requires

A standard shipment uses a cargo customs declaration, contract or invoice, commercial documents and a carrier’s document. Commercial documents include the invoice and shipping or packing lists; transport documents include a consignment note, bill of lading or another carriage record under the document categories (Article 9 of the Customs Code). At the border, the carrier presents the declaration or another document permitting export and the documents required for the transport mode under the carrier requirements (Article 19 of the Customs Code).

Box 44 of the declaration records the contract, commercial and transport documents, licences, permits and origin certificate under the box 44 rules. Customs checks approvals placed in the system directly under the permit check (Article 31 of the Customs Code). System availability does not relieve the exporter from checking that an approval covers the actual product, shipment and date.

Choosing the HS code

The description in box 31 must identify a single ten-digit subheading. A general tariff-heading name is not enough: the declarant states the brand, model, composition, use, standard, quantity and other characteristics needed for classification under the goods-description rule.

Classification follows the interpretive rules and notes to the tariff. If customs finds the code wrong, it classifies the goods itself; its decision is binding but may be appealed under the classification rules (Article 369 of the Customs Code). For a complex or new product, the exporter can request a binding advance decision (Article 370 of the Customs Code).

Establishing customs value

For exports, the starting point is the transaction price actually paid or payable. Without supporting records, information on identical or similar goods is used under the transaction-price rule (Article 315 of the Customs Code). Costs not already included are added as specified additions (Article 316 of the Customs Code), while separately identified post-export costs and other prescribed amounts are excluded costs (Article 317 of the Customs Code). Incoterms matter because they show which transport, insurance and related costs are already in the stated price.

Charges, restrictions and taxes

How much customs clearance costs

An ordinary exporter pays a customs-clearance fee. The Code lists clearance, work outside the normal place or hours, storage, escort and advance rulings as chargeable actions, while the Cabinet of Ministers sets the rates under the fee categories (Article 291 of the Customs Code). The clearance fee is due before or when the declaration is filed under the payment timing (Article 327 of the Customs Code).

Both rates appear in the customs-fee table.

Example. A shipment has a customs value of UZS 100,000,000. The 0.1% calculation is UZS 100,000, below the minimum of 220.000 soum, so 220.000 soum is payable. If two officers work for two hours outside normal hours, the additional fee is 22.000 × 2 × 2 = 88.000 soum.

Export duty or excise does not apply to every product: its existence must be checked against the current HS code and a specific legal act. Do not call the whole payment an “export duty” when the only amount charged is the clearance fee.

Which prohibitions, licences and certificates to check

The applicable approval depends mainly on the HS code, product characteristics and destination. If export is prohibited, the goods must be brought back into the customs territory; if immediate return is impossible, they are placed in temporary storage for three days (Article 24 of the Customs Code) at the expense of the person moving them or the carrier.

These documents appear in the statutory permit list. Separate rules cover weapons, precious metals, wild animals and plants, ozone-depleting substances, medicines and other controlled goods. A general conformity certificate alone is not enough for them.

Cultural property created fifty or more years ago, listed for protection, or permanently kept in museums, libraries or archives may not be exported (Article 8 of the Law). An origin certificate is issued where the contract, destination-country rule, international treaty or the exporter itself requires it under the certificate grounds (Article 363 of the Customs Code). It proves origin but does not replace a veterinary, phytosanitary or other product permit.

How export is taxed and VAT refunded

Goods actually removed under the export procedure are zero-rated for VAT. The exporter substantiates the rate with its tax return under the zero-rate rule (Article 260 of the Tax Code). This is not an exemption: the turnover remains taxable, allowing a registered taxpayer to claim input VAT when the conditions are met.

Evidence includes the contract, export declaration or prescribed electronic-marketplace documents, and shipping documents bearing the border customs mark. Electronic border-crossing data sent by customs to the tax authority also qualifies under the export evidence (Article 261 of the Tax Code). A principal exporting through an agent also supplies the commission or agency contract.

An exporter normally needs a bank statement showing payment by the foreign customer before claiming the related input VAT. The credit is proportional to the foreign-currency proceeds, subject to an exception for compliant exporters without overdue receivables. If proceeds are not received within 180 days (Article 266 of the Tax Code) after release, the related input VAT previously credited is removed.

Example. Input VAT attributable to a shipment is UZS 12,000,000 and the customer has paid 75% of the price. An ordinary exporter claims UZS 12,000,000 × 75% = UZS 9,000,000. If the remaining 25% is not received within 180 days, the remaining UZS 3,000,000 cannot stay in the credit for that shipment.

Negative VAT is refunded after a desk audit within 30 days (Article 274 of the Tax Code). An exporter that previously received refunds without a detected breach qualifies for a seven-day accelerated period. Example. If UZS 20,000,000 is claimed and the exporter meets the accelerated category, the fully substantiated amount is refunded within seven days; the ordinary maximum is thirty days.

For excisable goods, the file is broader: the contract, export declaration, transport record bearing the border mark and bank statement under the excise evidence rule (Article 288 of the Tax Code). The practical treatment is covered in the excise tax guide.

The zero rate applies to VAT, not to all taxes of the exporter. Under the general regime, taxable profit is aggregate income less deductible expenses under the profit-tax object (Article 295 of the Tax Code); for turnover-tax payers, the object is aggregate income under the turnover-tax object (Article 463 of the Tax Code). See the VAT guide for input credits and refunds.

Proceeds, returns and liability

When export proceeds must arrive

As a general rule, the exporter must secure payment or the return of the goods within 180 days after customs release under export, re-export or free-warehouse procedures. Repatriation also includes set-off of homogeneous counterclaims, novation and receipt of an insurance payment under the repatriation methods (Article 11 of the Law). An alternative method must be documented well enough for the bank and supervisory authority to close the EIESVO receivable.

The current penalty scale uses the total delay measured from the export date. After the first 180 days, a resident has up to 45 more days, or a small business up to 90 days, to secure repatriation. The penalty is 5%, 10% and 35% (Article 11¹ of the Law): 5% of unrepatriated assets for delay up to 360 days, a further 10% from 360 to 545 days, and a further 35% at 545 days or more.

Example. Unrepatriated assets equal UZS 100,000,000. The first step produces a UZS 5,000,000 penalty. The second adds UZS 10,000,000, for UZS 15,000,000 total. The third adds UZS 35,000,000, taking the cumulative penalty to UZS 50,000,000.

Exceptions apply. In particular, no penalty is imposed where total overdue export receivables do not exceed 10% of foreign-currency proceeds secured during the previous 36 months under the threshold exception (Article 11¹ of the Law). Force majeure and insurance recovery may also affect the period or balance, but require proper evidence.

What to do when goods are returned

If the foreign customer rejects the goods because the contract was not performed, do not automatically declare their return as an ordinary import. Re-import allows previously exported goods to return without duties, taxes or economic-policy measures, normally within three years (Article 58 of the Customs Code), if they remain in the same condition and can be identified.

Where the return results from non-performance of a foreign-trade transaction, the goods must not have been used abroad except to identify a defect or the reason for return, and they must come back to the original exporter under the return conditions (Article 60 of the Customs Code). Match serial numbers, markings, photographs, packaging, the original declaration, the buyer’s complaint and transport records. The tax treatment should also be reconciled with the zero rate and input VAT previously claimed.

What liability an exporter faces

The main administrative risks arise from inaccurate information, a missing approval or breach of the procedure. Failure to declare or false declaration carries a fine of 5–10 BRV for individuals or 7–15 BRV for officials, with confiscation; an error that did not affect the customs decision carries 3 BRV under the false-declaration rule (Article 227²² of the Administrative Code).

Example. For an official, the principal range is 3.080.000 to 6.600.000 soum. A non-material error that did not affect the decision carries a fixed 1.320.000 soum. These are distinct offences: the lower amount cannot automatically be used for a wrong code or value that affected restrictions or charges.

A breach of the prescribed export-import procedure separately carries 8–12 BRV for an official, or 12–15 BRV when repeated within one year under the operations offence (Article 171 of the Administrative Code). Example. A first offence means 3.520.000 to 5.280.000 soum; a repeated offence means 5.280.000 to 6.600.000 soum.

Where the declarant corrects an error before review of the declaration or inspection begins and before customs identifies it, administrative and criminal liability is excluded under the Supreme Court guidance. The protection does not apply after detection, so discrepancies should be corrected promptly through the prescribed mechanism.

Changes and dispatch checks

What changed in 2025–2026

• From 1 May 2026, an export declaration is processed automatically where tariff and non-tariff restrictions do not apply and the information system detects no threat under Decree UP-250 of 17 December 2025.
• From 1 August 2026, phytosanitary control of regulated products uses automated risk-based selection in E-Fitouz integrated with the customs Single Window under Resolution PP-193 of 20 May 2026.
• The same resolution directs the removal of goods under 119 HS codes from the regulated-products list after phytosanitary risk reassessment under the list update. Use the current code-specific list for each shipment.

Automatic processing does not waive source-data requirements. A mismatch in the HS code, permit, customs value or EIESVO information can still result in a returned declaration or control measure.

What to check before dispatch

Before handing the shipment to the carrier, reconcile one shipment against one control sheet:

• the HS code is supported by composition, use, model and technical records;
• description, quantity, price, currency and Incoterms match across the contract, invoice, EIESVO and declaration;
• each permit or certificate covers the right goods, quantity, destination and date;
• customs value includes pre-export costs and excludes only separately documented amounts;
• the transport record shows the correct consignor, consignee, route, packages and weight;
• the payment term permits timely repatriation and a responsible employee monitors receipt;
• the originals and electronic archive retain the declaration, border evidence and zero-rate VAT documents.

The decisive practical check is to trace the same product from the specification line to box 31 of the declaration and the transport record. If the descriptions cannot be matched without guesswork, the shipment file is not ready.

Frequently asked questions

Can goods be exported without a customs broker?

Yes. An Uzbek legal entity or individual may act as declarant if it has a digital signature, system access and a specialist able to complete the declaration correctly. A broker is not mandatory merely because goods are exported. The declarant nevertheless remains responsible for information, documents, charges and compliance, so a customs specialist can reduce the risk of rejection or misclassification for a new or complex product.

Is an export contract always required?

A contract remains the core document for a standard shipment. The law permits some invoice-based operations and provides special rules for electronic commerce, but eligibility depends on the product, sales method and payment arrangement. An invoice cannot simply replace the contract in every transaction. Before dispatch, confirm eligibility, record the information in EIESVO and ensure that the bank and customs see the same legal basis.

When does zero-rated VAT apply to goods?

The zero rate applies after goods physically leave Uzbekistan under the export procedure. The exporter substantiates it with the contract, export declaration and shipping documents bearing the border mark, or the customs authority’s electronic data. Input VAT normally also depends on receipt of foreign-currency proceeds. A contract with a foreign customer or an invoice in foreign currency, without evidence of export, does not create the zero-rate entitlement.

Is there a general tax on exports?

There is no single general “export tax.” A standard transaction normally involves the customs-clearance fee and taxes under the exporter’s regime: zero-rated VAT, corporate income tax or turnover tax. A specific HS code may also attract export duty, excise, permit charges or restrictions. The total burden therefore follows the classification, the exporter’s tax status and the applicable product-specific act, not the word “export” alone.

What happens if the customer pays late?

The exporter must secure repatriation or close the obligation through another permitted method. Once the statutory period expires, an overdue receivable arises, the related input VAT may be removed from credit, and currency-law penalties may follow. Practical routes include debt recovery, return of the goods, an insurance payment, set-off of homogeneous claims or a properly documented novation. A payment-extension addendum alone may not end regulatory monitoring.