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Uzbekistan eliminates double taxation on imports in move toward WTO membership

Uzbekistan’s Senate has adopted legislation that dismantles a longstanding practice of applying double customs duty rates to imported goods and services — a regulatory shift designed to smooth the country’s path toward full World Trade Organization membership. The amendments, approved on June 25, represent a deliberate step toward aligning the nation’s trade framework with international standards and eliminating protectionist obstacles that have long complicated cross-border commerce.

Streamlining customs procedures for fair trade

The legislative reform targets a specific inefficiency in Uzbekistan’s customs system: the previous requirement to impose dual tariff rates on imports from countries lacking most-favored-nation (MFN) status when goods entered without a certificate of origin. Under the new rules, this duplicative taxation mechanism has been eliminated, simplifying procedures for importers and reducing the cost burden on goods entering the market.

Senate members highlighted the critical importance of continuing the process of trade liberalization through systematic harmonization with international norms, particularly the frameworks established by WTO agreements. The move signals Uzbekistan’s commitment to dismantling remaining trade barriers and creating a more predictable, transparent customs environment that encourages legitimate commercial activity.

Advancing WTO accession momentum

This legislative change arrives amid accelerating progress in Uzbekistan’s WTO accession negotiations. The country’s delegation has recently concluded bilateral market access agreements with multiple trading partners, including Argentina, Australia, and Honduras. According to WTO Director-General Ngozi Okonjo-Iweal, Uzbekistan is on track to complete the accession process by March 2026, with a final working group meeting scheduled for November. The removal of double taxation represents the type of concrete legislative alignment that demonstrates Uzbekistan’s serious commitment to meeting WTO requirements and expectations for full membership.

In October 2025, Uzbekistan also formalized an enhanced partnership agreement with the European Union, further signaling the country’s integration into global trade structures. These developments compound earlier reforms, including the abolition of export subsidies on transport costs that took effect on January 1, 2025.

What this means for international business

For international companies in manufacturing, construction materials, textiles, home furnishings, and interior design sectors, this regulatory reform carries direct implications. Uzbekistan’s streamlined customs procedures reduce operational friction and improve cost predictability for supply chain management. The elimination of double taxation lowers barriers to market entry and makes sourcing from or exporting to Central Asia more commercially rational. As Uzbekistan advances toward WTO membership, the country is actively removing precisely the kinds of regulatory inefficiencies that have historically deterred foreign investment and complicated trade relationships. This convergence toward international trade standards creates genuine new opportunities for businesses seeking to enter or expand operations in one of Central Asia’s most strategically important markets.

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