Uzbekistan will reduce the single customs payment for individuals from 30% to 20%.
Effective January 1, 2027, the single customs duty rate for goods imported by individuals in excess of duty-free limits will be reduced from 30% to 20% of their customs value. The minimum duty will also be reduced from $3 to $2 per kg.
In Uzbekistan, the single customs payment for individuals will be reduced from 30% to 20%.
Starting January 1, 2027, a presidential decree issued on August 27 will come into effect in Uzbekistan, reducing the single customs payment rate for goods imported by individuals for personal use in excess of established duty-free limits.
According to the decree, the rate will be reduced from 30% to 20% of the customs value. The minimum payment will also be reduced from $3 to $2 per kilogram of goods.
These changes will be incorporated into the presidential decree of November 7, 2019 (PP-4508) "On Further Improving the Procedure for the Movement of Goods by Individuals for Personal Use," where the new rate will be set out in the specified wording.
The single payment replaces customs duties, VAT, and excise tax when individuals import goods for non-commercial purposes.
If the established duty-free import limits are exceeded, a single customs payment is levied on the excess amount, based on the customs value of the goods, regardless of their HS code and country of origin.
For example, if a passenger imports an iPhone worth $1,300, with the duty-free limit for air passengers being $1,000, customs duties will be assessed on the excess amount—$300.
Currently, at a 30% rate, the single customs payment would be $90 ($300 × 30% = $90). Starting January 1, 2027, at a 20% rate, the same phone will require a payment of $60 ($300 × 20% = $60).
Additionally, effective June 1, 2027, an additional concession will be introduced for individuals: if the calculated single customs payment amount for the movement of goods for non-commercial purposes is less than the applicable customs duties, such duties will not be charged.
These changes are part of the "New Customs of Uzbekistan - 2030" strategy, which aims to simplify customs procedures, reduce clearance times, and increase the share of transactions without the involvement of customs officers to 60% by 2030.
As a reminder, effective May 1, 2025, the government tightened the duty-free import regulations for individuals:
* For goods received by individuals via international courier services, the limit has been reduced from $1,000 per quarter to $200 per month.
* Starting July 20, to take advantage of the duty-free limit, citizens must be abroad for at least two days when returning on foot or by car, and at least three days when returning by air.
* The government also introduced limits on the import of dietary supplements for personal use and revised the duty-free threshold for tobacco and perfume products.
* When importing a new mobile device (even for personal use), passengers are required to complete a customs declaration (regardless of the value of the phone); otherwise, they will be required to pay a duty (30% of the total value, now 20%) upon registration in the UzIMEI system.
By March 2026, the Customs Committee was required to develop a draft document providing for an increase in the minimum quantitative norms for duty-free import, "based on the actual needs of the population."