Customs reform 2026–2027: what gets cheaper and what does not

What happened

Decree UP-174 on the work of the customs authorities was signed on 27 August 2026. It came into force on 1 September and is spread over four dates, the last falling on 1 June 2027. Some of it already applies; some has only been announced.

The decree was published as a 220-page scan, registered in the national database as 06/26/174/0881. What follows is a breakdown by date, with a note wherever the wording allows more than one reading.

The main misreading: the 30% cut is not about imports

A 30% cut in customs fees sounds like clearance is getting cheaper. It is not.

The decree says, verbatim: "cut by 30% the fees for customs clearance of export goods, for issuing certificates of their origin, and for fumigation and phytosanitary certification of fruit and vegetables". The word "export" is the load-bearing one: without it the meaning inverts.

The saving goes to those shipping out: exporters of fruit and vegetables, textiles, building materials. The import payment does not change by a single per cent.

A separate caveat on timing. The decree instructs that fees be cut; the actual rates are approved by a Cabinet resolution. No such resolution had been issued when this article went up, so our customs payment calculator uses the rates currently in force. We will recalculate as soon as the figures appear.

Already in force: 1 September 2026

The first step is about money paid up front — and it is the one you feel, because it works right now.

Caps on prepayment to a foreign supplier when importing against an invoice are lifted. The advance without a contract used to be limited, and buying from a new supplier turned into a negotiation with the bank. You can now pay as much up front as the supplier asks.

The 50% prepayment requirement on exports is abolished. This was a serious barrier: an Uzbek exporter could not ship until the buyer transferred half the amount, and in a competitive market the buyer is not always willing. Payment terms are now a matter for the contract, not for permission.

Exporting in the national currency no longer requires payment guarantees. That matters for CIS shipments, where settlement in soum and roubles runs directly.

Sanitary and epidemiological clearances for small food volumes were simplified at the same time, and the import permit for food supplements and state registration of medicines were dropped at the clearance stage.

1 October 2026: export fees

The 30% cut itself. Who it genuinely matters to: an exporter of fruit and vegetables, whose clearance, fumigation and phytosanitary certificate all get cheaper — three cost lines at once. An exporter of textiles or furniture gets clearance and the certificate of origin.

The second change on that date is mutual VAT offsetting for low-risk foreign-trade participants. The mechanics: the refund and the payment close against each other, without a gap in working capital.

1 January 2027: value is checked after release

This is the biggest change for an importer — and the quietest.

Today a dispute over customs value is settled at the border: the inspector doubts the declared price, the cargo waits, the declarant argues. Standing at a temporary storage warehouse is billed by the day, and it is often cheaper to accept the customs valuation than to argue with it.

From 1 January 2027 the check moves to the period after release. The cargo goes to the consignee and the review follows later, on the documents. Setting a "strict" customs value is prohibited — that is, pulling the price up to some reference level regardless of the contract — and official dealer prices may be used as a reference.

What that means in practice: less standing at the post, but a higher price for an error in the paperwork. The check arrives later and looks at documents rather than at cargo. The invoice, the contract, the payment records and the Incoterms delivery terms matter more than the ability to negotiate at the border.

1 January 2027: the payment for individuals

The single customs payment on goods an individual brings in for personal use above the duty-free allowance falls from 30% to 20% of customs value. The minimum drops from $3 to $2 per kilogram.

In everyday terms: a $1,300 phone against a $1,000 duty-free limit leaves $300 in excess. Under the old rate that is $90; under the new one, $60.

This does not apply to commercial consignments, where the ordinary duties by HS code apply.

1 June 2027: a small slip in a certificate

The certificate of origin is the most valuable piece of paper in importing. Form ST-1 from a CIS country zeroes the import duty entirely, and its absence has added 5 to 20 percentage points to the ordinary rate since 28 February 2026.

The problem was never the missing certificate but the nitpicking over it: a discrepancy in how an address was written, an imprecision in the description of the goods — and the preference was gone. From 1 June 2027 minor discrepancies cease to be grounds for refusal.

Three more things arrive on the same date: claims for refunds of overpaid amounts are filed electronically and centrally; on re-export the declaration is fully re-issued with all duties refunded; and no fees are charged at all when the calculated payment turns out to be smaller than the fees themselves.

What the decree does not change

The list is short, but worth holding in mind, because these are the amounts an import payment is built from.

• Import duties. Rates by HS code are set by a different act, PP-3818, and it is untouched. You can check the rate for your own code in the HS code directory.
• VAT at 12%. The order of calculation is the same: on customs value together with duty and excise, not on the price of the goods.
• The import clearance fee. The scale in BRV remains.
• Excise. The list of excisable goods and the rates are the same.
• The surcharge for unconfirmed origin, in force since 28 February 2026.

What to do now

If you export. If a shipment is planned for late September and the timing allows moving it into October, move it: clearance and the certificate of origin will cost a third less — you can work it out in the export section. On fruit and vegetables the difference is larger still, because fumigation is in there too.

If you import. Do not wait for anything to get cheaper; it will not. But from September you can pay a supplier up front freely, and by January 2027 it is worth putting the documents that prove your price in order: the value check moves from the border to the office, and you will be defending yourself with paperwork.

For everyone. Ask the supplier for the certificate of origin when you place the order, not after shipment. The relief on minor discrepancies only starts in June 2027; until then the previous order applies.

The steps at a glance

1. 1 September 2026in force

   Prepayment is no longer capped

   • Prepayment to a foreign supplier on imports — no ceiling
   • The 50% prepayment requirement on exports is abolished
   • Exports in national currency — no payment guarantees
   • Simpler sanitary clearances for small food volumes
2. 1 October 2026ahead

   Export fees fall by a third

   • Export clearance, certificate of origin, fumigation and phytosanitary work — down 30%
   • Mutual VAT offsetting for low-risk traders
3. 1 January 2027ahead

   Value is checked after release

   • Customs value control moves to after the goods are released
   • Setting a fixed "strict" customs value is prohibited
   • Single payment for individuals: 30% → 20%, minimum $3 → $2 per kg
4. 1 June 2027ahead

   A small slip stops costing the preference

   • Minor discrepancies in a certificate of origin are no longer grounds for refusal
   • Refunds of overpayments — filed electronically and centrally
   • Re-export — full re-issue of the declaration with duties refunded
   • No fees charged when the payment is smaller than the fees