Starting January 1, 2027, Uzbekistan will reduce the unified customs payment rate on goods imported by individuals in excess of duty-free allowances for personal use. This is stipulated in a presidential decree dated August 27.
According to the document, the rate will decrease from 30% to 20% of the customs value of the goods. The minimum payment amount will also drop from $3 to $2 per kilogram. Amendments are being made to Presidential Resolution No. PP-4508 of November 7, 2019, “On Further Improving the Procedure for the Movement of Goods by Individuals for Their Own Needs.”
The unified payment replaces customs duty, VAT, and excise tax when goods are imported by individuals for non-commercial purposes. If the established duty-free import limits are exceeded, the unified customs payment is levied on the excess amount, based on the customs value of the goods, regardless of the HS code and country of origin.
For example, if a person flies to Uzbekistan and brings an iPhone worth $1,300, the duty-free limit for air passengers is $1,000. Customs duties are calculated on the excess amount — in this case, $300. Currently, at a 30% rate, the unified customs payment would be $90: $300×30% = $90. From January 1, 2027, at a 20% rate, the payment for that phone would be $60: $300×20% = $60.
Additionally, starting June 1, 2027, a separate benefit will be introduced for individuals: if the calculated amount of the unified customs payment for moving goods for non-commercial purposes turns out to be less than the customs fees due, such fees will not be charged.
The changes are part of the “New Customs of Uzbekistan — 2030” strategy. Overall, it aims to simplify customs procedures, reduce clearance time, and increase the share of operations carried out without customs officers to 60% by 2030.
It is worth recalling that from May 1, 2025, the government tightened duty-free import norms for individuals. In addition, the limit for goods arriving in international courier shipments addressed to an individual was reduced from $1,000 per quarter to $200 per month.
Starting July 20, citizens must stay abroad for at least 2 days if returning on foot or by car, and at least 3 days if returning by plane, to use the duty-free limit. The government also introduced limits on the import of dietary supplements (BAS) for personal use. Duty-free thresholds for tobacco and perfume products were also revised.
Furthermore, when bringing in a new mobile device (even for personal use), passengers are now required to fill out a customs declaration (regardless of the phone's value); otherwise, they will have to pay a duty (30% of the full value, now 20%) when registering it in the UzIMEI system.
By March 2026, the Customs Committee was supposed to develop a draft document providing for an increase in the minimum quantitative norms of duty-free import “based on the real needs of the population.”
Source: www.gazeta.uz