Uzbekistan Launches Bonded Warehouse System with New Customs Rates for E-commerce

Uzbekistan is launching a two-year pilot program on July 1 to introduce a bonded warehouse system as part of its e-commerce reform. The new regulations establish a special customs clearance procedure and revised payment rates for certain imported goods sold through online trading platforms.

The initiative, based on a presidential decree from April 13, stipulates that goods arriving at bonded warehouses will be cleared after purchase based on a shipment declaration. Specific customs payments are being set for particular product categories.

Notably, smartphones, laptops, tablets, and certain types of household electronics will be subject to a single customs payment of 5% of the sales price. The duty-free import regime will not apply to these items.

This category also includes household appliances with electric motors, electrothermal and electric heating devices, as well as equipment for sound processing and reproduction. The list covers mixers, irons, electric kettles, hair dryers, megaphones, sound-reproducing equipment, and other devices.

Separately, approximately 30 product categories—including clothing, footwear, and some technical goods—sold via bonded warehouses will be subject to value-added tax (VAT) and a customs duty of 3%. 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.

If the sales price is lower than the declared customs value at the time of clearance, payment calculations will be based on the higher customs value. Revenue from sales through bonded warehouses must be accounted for separately from other commercial activities.

The VAT paid by buyers upon purchasing goods cannot be credited against the seller's own VAT liability when remitting taxes to the budget. Control over product turnover is entrusted to the Customs and Tax Committees in collaboration with bonded warehouse operators and marketplaces.

If goods are resold for commercial purposes outside the intended system, customs payments will be levied according to standard procedures. The new system aims to regulate online trade more effectively and strengthen control over imports sold through digital platforms.