Uzbekistan is launching a sweeping customs reform package that reshapes how goods cross its borders, aiming to turn customs from a bureaucratic bottleneck into a competitive advantage for foreign trade and investment by the end of this decade.
New customs strategy sets long horizon for reform
The presidential decree approves the Strategy Customs of New Uzbekistan – 2030 for the period from 2026 to 2030, setting out an ambitious agenda to simplify procedures and reduce administrative barriers for business activity. The authorities want to increase the share of customs revenues in gross domestic product to 4.4 percent, double the speed of clearance by cutting processing times in half, and raise the share of customs declarations processed without human involvement to 60 percent through the development of digital technologies and artificial intelligence.
The strategy prioritizes creating more comfortable conditions for companies and individuals during customs procedures, upgrading customs infrastructure, and accelerating digitalization through wide deployment of AI solutions. It also focuses on refining customs administration, strengthening human resources and control systems inside the customs service, and expanding international cooperation, aligning Uzbekistan more closely with global trade standards and practices.
Immediate easing of payment and contract rules for foreign trade
The reform program is structured as a multi-stage roadmap, with the first wave of liberalization taking effect on 1 September 2026. From this date, several restrictive requirements for advance payments in foreign trade are cancelled. Businesses importing goods on the basis of an invoice without a formal foreign trade contract will no longer face limits on advance payments to foreign contractors. Exporters working under the same invoice-based model will be freed from the obligation to secure their advance payments in the amount of 50 percent of export proceeds.
Additionally, the need to provide collateral for advance payments or guaranteed forms of payment – such as letters of credit, bank guarantees or insurance policies – when exporting goods in the national currency is abolished. These changes lower the financial and documentary burden on companies, simplify deal structuring with foreign partners, and reduce transaction costs for both importers and exporters.
VAT offsets and lower fees for low risk traders
The next phase begins on 1 October 2026, targeting participants in foreign economic activity with a low risk profile and a valid VAT payer certificate. These companies gain the right to mutually offset VAT amounts paid when importing goods, improving cash flow management and making Uzbekistan a more attractive base for cross-border trading operations.
At the same time, the cost of doing business at the border will decrease. Fees and charges for customs clearance, phytosanitary certificates, fumigation services and certificates of origin will be reduced by 30 percent. For manufacturers, distributors and logistics operators, this cut directly impacts the landed cost of goods and improves price competitiveness in regional markets.
Valuation controls move to post clearance stage
From 1 January 2027, Uzbekistan will introduce a more business friendly approach to customs valuation for low risk traders. Control over the customs value of goods imported by such companies will be carried out after the release of goods into free circulation, shifting scrutiny to a post clearance audit model instead of delaying shipments at the border.
The new framework prohibits the establishment of rigid customs values for goods solely for control purposes, reducing the risk of arbitrary assessments. Customs authorities will instead rely on data from official dealers and distributors when monitoring customs value. This move brings greater transparency and predictability to valuation, which is critical for importers of machinery, building materials, furniture components, home appliances and other manufactured products with complex pricing structures.
More flexible origin rules and full digital handling of refunds
The reform continues on 1 June 2027 with several measures designed to smooth out technical issues that previously blocked preferential regimes and refunds. When minor discrepancies are identified between a certificate of origin and accompanying documents during customs control, and these discrepancies do not change the nature of the goods, they will no longer serve as grounds for refusing issuance of a certificate. This is particularly important for companies relying on free trade or most favoured nation regimes where documentation errors have historically led to unexpected duties.
Exporters will be able to obtain environmental certificates on a voluntary basis, positioning their products in the growing segment of environmentally responsible goods and aligning with the expectations of international partners who increasingly demand such assurances in supply chains.
Processes for filing, reviewing and responding to applications for the refund of overpaid or returned customs duties will be fully digitized and handled centrally in electronic form. For businesses, this means faster resolution of financial claims with customs and less need for face to face interaction, which cuts administrative overhead and limits the uncertainty surrounding duty refunds.
Customs declarations will be reissued in full in specific situations. In the case of re export, once the requirements established by regulation are met and customs control at the border checkpoint is completed, all previously paid customs duties and taxes will be refunded. Furthermore, if a properly executed certificate of origin is presented within one year from the date goods were placed under a regime involving duty payment, the most favoured nation or free trade regime will be restored, allowing companies to retroactively claim preferences that were initially unavailable at the time of import.
Digital technology center and roadmap for modernization
To support this transformation, a Center for Digital Technologies with the status of a legal entity will be created on the basis of the Information and Communication Technologies and Cybersecurity Department of the Customs Committee. This specialized institution will be responsible for developing and implementing advanced digital solutions, including AI driven tools for risk management, document processing and customs control, reinforcing Uzbekistan’s shift towards high tech border management.
In parallel, a detailed roadmap of additional measures has been approved to further reform and modernize customs clearance, simplify selected procedures and expand the digitalization of processes. The document has been published in the National Legislative Database in the state language and entered into force on 1 September 2026, giving businesses clear visibility on the timeline and content of upcoming changes.
Implications for international manufacturers and design oriented businesses
For international companies in furniture manufacturing, interior and exterior design, construction materials, home appliances and related sectors, these reforms significantly improve the operating environment in Uzbekistan and, by extension, its role as a hub within Central Asia. Faster and more predictable customs procedures reduce delivery times for imported components and finished products, while lower fees and more flexible valuation and origin rules help control costs and safeguard preferential tariffs.
The emphasis on digitalization and AI backed risk management promises smoother interactions with customs, which is vital for global brands running just in time logistics and complex regional distribution networks. As the new strategy is implemented through 2030, Uzbekistan is positioning itself as a more transparent, rules based and digitally enabled market, offering international players in construction, furniture, design and architecture a more reliable gateway into Central Asian demand and a stronger foundation for long term investment and local manufacturing partnerships.
