Foreign trade brokerage contract may be introduced in Uzbekistan

Uzbekistan is considering introducing a foreign trade intermediary agreement. This proposal is aimed at simplifying foreign trade transactions for entrepreneurs operating in the field of e-commerce and international transportation services. The relevant draft resolution of the Cabinet of Ministers was submitted for public discussion on August 15.

According to the draft, a new type of agreement will appear in foreign trade transactions, called a "foreign trade intermediary agreement". This agreement is defined as a contract concluded between a resident and a non-resident for agency, commission, assignment or other intermediary services.

An intermediary is understood to be a resident legal entity or an entrepreneur who has not formed a legal entity, who organizes foreign trade transactions in the interests of another person, makes settlements, receives funds and transfers them to a non-resident or another person specified in the contract.

The draft law stipulates that funds received by an intermediary from third parties and transferred to a non-resident or another person specified in the contract will be recognized as "transit funds". Such funds are not considered the income of the intermediary. Only brokerage or agency fees are considered his income.

It is also stipulated that the transfer of transit funds in favor of a non-resident is not considered the import or export of goods, works or services by the intermediary and is not considered an object of taxation. Commercial banks will be able to make such payments on the basis of a foreign trade brokerage contract.

The draft law also proposes to include a foreign trade brokerage contract under the new number 23 in the list of foreign trade contracts. The Customs Committee is tasked with making relevant changes to the "E-contract" foreign trade information system within three months. The document is currently in draft status and will be subject to public discussion until August 30.

In July 2026, the Customs Committee created a register of unreliable foreign partners in the "Electronic Contract" foreign trade information system to warn exporters about unreliable foreign partners. The register includes foreign companies that have not paid their Uzbek partners more than $100,000, and is updated daily.