A 27 August presidential decree also extends hotel tax breaks and creates concessional lending, guarantee and revenue-based finance programmes.
Uzbekistan will cut its unified customs payment from 1 January 2027 to 20 percent of an item’s value, with a minimum charge of $2 per kilogram, under a presidential decree signed on 27 August. The current rate is 30 percent, with a minimum of $3 per kilogram.
The decree will allow importers classified as low risk to complete customs-control procedures after their goods are released into free circulation. It also abolishes fixed customs values set by customs authorities, replacing them with price information from official dealers and distributors. From 1 June 2027, customs authorities will accept minor discrepancies between certificates of origin and other documents where they do not affect a product’s characteristics, and will process claims for refunds of overpaid customs charges electronically.
The measures also expand support for small and medium-sized businesses through the Entrepreneurship Development Company. Companies that have recorded net profit for the past two years, met tax and loan obligations on time and maintained jobs will be able to seek concessional loans of up to 5 billion soum at a rate two percentage points below the Central Bank’s base rate. The mechanism will receive up to 200 billion soum annually.
The company will also extend guarantees covering up to 75 percent of loans, bank guarantees, leasing and letters of credit, capped at 10 billion soum. Its subsidiary TRK Invest will offer revenue-based finance of up to 3 billion soum. The government plans to provide the Entrepreneurship Development Company with 400 billion soum from the budget in 2027 for the measures.
For tourism businesses, the decree retains a 0.1 coefficient on property and land-tax rates for hotels until 1 January 2030. Tourism companies will also be able to import buses, electric buses and minibuses without customs duties until the beginning of 2028.
