The Cabinet of Ministers of Uzbekistan adopted Resolution No. 388 on July 16, 2026, approving the Regulation on the Procedure for Organizing and Operating Bonded Warehouses, as well as a temporary procedure for retail sales of goods to individuals through special electronic trading platforms.
The document aims to develop cross-border e-commerce, simplify logistics, and create a legal framework for bonded warehouses, through which foreign goods can be sold to end customers in Uzbekistan.
A bonded warehouse is a specialized warehouse located within a free warehouse zone, where foreign goods remain under customs control until sale. After an order is placed via a special electronic trading platform, the goods undergo necessary customs procedures and are handed over to the buyer.
The regulation allows for storage, assembly, packaging, labeling, quality inspection, and other preparatory operations in bonded warehouses. However, production processing of goods is not permitted.
Only legal entities registered with customs authorities, holding a license, demonstrating financial stability, and without a criminal record for customs violations may operate a bonded warehouse. To be included in the register, the operator must submit an application and supporting documents to the Customs Committee.
Applications are reviewed within 10 business days. Based on the inspection, a decision is made to include the warehouse in the register or to refuse if it does not meet the established requirements.
Foreign goods are delivered to the bonded warehouse after passing border customs control. Within 15 calendar days of arrival, the owner must submit a customs declaration to place the goods under the free warehouse regime. Until clearance is completed, no operations other than identification, accounting, and preservation are allowed.
Sales are conducted exclusively through special electronic trading platforms. After an order is placed, information is automatically transmitted to customs authorities. Upon payment of required customs duties, the goods are released and handed over to the buyer. If goods are sold to a buyer outside Uzbekistan, they are processed under an export regime and removed from the bonded warehouse.
Operators must comply with customs legislation, maintain records of goods, provide access for inspections, and submit quarterly reports. If goods stored in a bonded warehouse are not sold within two years, the operator must re-export, destroy, or place them under another customs regime within one month.
The resolution also approves a temporary procedure for special electronic trading platforms. They must be registered in a special register, ensure protection of buyers' personal data, integrate with state information systems, and enable electronic interaction with customs authorities.
The introduction of the new rules is expected to speed up delivery of imported goods to customers, increase transparency of customs administration, and create favorable conditions for the development of e-commerce in Uzbekistan.
Source: uznews.uz