Uzbekistan Launches Two-Year Bonded Warehouse Experiment for E-Commerce

Starting July 1, Uzbekistan is launching a two-year pilot project to introduce a system of bonded warehouses for e-commerce. The new regulations establish a special customs clearance procedure and modified payment rates for certain categories of imported goods sold through online platforms.

The initiative, based on a presidential decree from April 13 aimed at developing electronic commerce, stipulates that goods arriving at bonded warehouses will be cleared by customs only after they are purchased by the end consumer. Clearance will be based on a shipment declaration.

A key feature of the new system is the introduction of special customs payments. For smartphones, laptops, tablets, and specific types of household electronics, a single unified customs payment of 5% of the sale price will be applied. These items are explicitly excluded from any duty-free import regimes.

This category also includes household appliances with electric motors, electro-thermal and heating devices, as well as equipment for sound processing and reproduction. Examples listed are mixers, irons, electric kettles, hair dryers, megaphones, audio players, and similar devices.

Separately, approximately 30 other product categories—including clothing, footwear, and certain technical goods—will be subject to Value Added Tax (VAT) and a customs duty set at 3% when sold via bonded warehouses. This group encompasses various types of men's, women's, and children's clothing; footwear made from different materials; sportswear; and a range of electronic components and devices.

The rules contain provisions to prevent undervaluation. If the declared sale price is lower than the established customs value at the time of clearance, all applicable payments will be calculated based on that higher customs value.

Financial accounting under this scheme will be strictly segregated: revenue from sales through bonded warehouses must be recorded separately from income generated by other commercial activities. Furthermore, VAT paid by the end consumer upon purchase cannot be claimed as an input tax credit by the seller when remitting taxes to the state budget.

Oversight of goods moving through this system will be a joint responsibility shared by the Customs Committee and the Tax Committee in cooperation with bonded warehouse operators and online marketplaces themselves.

The authorities have also warned that if goods imported under these special e-commerce rules are later resold for commercial purposes outside the intended framework, standard customs duties and procedures will apply retroactively.

The two-year experiment is designed to bring more order to Uzbekistan's rapidly growing online retail sector while strengthening state control over imports channeled through digital marketplaces.