Customs incentives in free economic zones

Participant of a free economic zone is exempt from paying:

• customs duties (except for value added tax and customs clearance fees) for construction materials not produced in Uzbekistan and imported for the implementation of an investment project in accordance with an investment agreement during the construction period
• customs duties (except for customs clearance fees) for imported technological equipment, the analogues of which are not manufactured in Uzbekistan, as per the approved list
• customs duties (except for customs clearance fees) for imported raw materials and components used for the production of export goods

Participants of free economic zones are entitled to defer the payment of value added tax on imported goods for up to 120 days.