Uzbekistan has taken a decisive step toward streamlining its export operations with the approval of comprehensive new regulations governing customs valuation procedures. The Cabinet of Ministers recently endorsed a framework that promises to bring greater transparency and consistency to how export goods are valued at the country’s borders.
The new regulations establish customs value as the fundamental basis for calculating export duties and mandatory payments, while explicitly prohibiting the use of fictitious or arbitrary data in valuation processes. This move represents a significant shift toward international best practices in trade facilitation.
Six-tier valuation methodology
The framework introduces a hierarchical approach to customs valuation, with Method 1 serving as the primary tool — determining value based on the actual transaction price of the exported goods. When this method cannot be applied, customs officials will systematically progress through alternative approaches.
Method 2 relies on transaction values of identical goods previously exported, while Method 3 uses similar goods as reference points. Method 5 employs a cost-plus approach, incorporating production expenses and export-related costs. The reserve Method 6 draws upon customs databases and alternative pricing sources when other methods prove insufficient.
Enhanced data sources and transparency
When exporters lack supporting documentation, customs authorities will leverage transactions involving identical and similar goods for reference. The reserve method incorporates an impressive array of data sources — electronic cargo declaration databases, official manufacturer and supplier price lists, commodity exchange quotations, reference materials, and both global and domestic market pricing information.
The new system aims to eliminate subjective interpretation in customs valuation while creating a more predictable environment for export operations. This structured approach reduces ambiguity and provides clearer guidance for both customs officials and exporters navigating the valuation process.
For international companies in furniture manufacturing, construction materials, interior design, and related sectors, these regulatory changes offer significant advantages. The standardized valuation methods create greater predictability in export costs and compliance requirements, making it easier for foreign businesses to calculate margins and plan market entry strategies in Uzbekistan. The emphasis on transparent, documentation-based valuation reduces the risk of arbitrary customs decisions that could impact profitability, while the comprehensive data sources ensure fair market-based pricing for export operations.
