Zero-rated, not exempt
Services of international carriage of goods are subject to VAT at a zero rate. The basis is point 1 of Article 263 of the Tax Code. Carriage counts as international when either the point of departure or the point of destination lies outside Uzbekistan; the mode does not matter — air, rail or road.
The phrase “not subject to VAT”, common in conversation, is inaccurate, and the difference is not merely one of wording. Under a zero rate you remain a taxpayer and keep the right to credit input VAT — the tax you paid on fuel, rent and services. Under an exemption that right disappears and input VAT lands in your cost base.
What changed on 1 January 2026
Until 2026 the zero rate covered carriage itself, while a grey zone remained around it: forwarding services — receiving cargo, loading, storage, clearance — were taxed on general terms.
Law No. ZRU-1104 of 25 December 2025 extended the zero rate to transport-forwarding services supplied under a freight forwarding contract when organising international carriage. These include:
- receipt and release of cargo;
- loading, unloading and storage;
- arranging cargo insurance;
- customs clearance of goods and vehicles;
- tracing cargo when the delivery deadline is missed;
- warehousing.
The rule applies from 1 January 2026. In practice a forwarder's invoice for organising international carriage now carries the zero rate in full, rather than splitting into “carriage at zero” and “services at twelve per cent”.
When no reverse-charge VAT is due on a foreign carrier
The second common question: an Uzbek company buys carriage from a foreign carrier — must it withhold VAT as tax agent?
That depends on the place of supply. Under Article 241(3)(b) of the Tax Code, Uzbekistan is the place of supply for transport services only when both the point of departure and the point of destination are on its territory. If the cargo runs from Russia to Tashkent, that condition fails: the place of supply is not Uzbekistan, and no reverse-charge obligation arises.
The forwarder's own fee — what the Uzbek company charges its client on top of the carrier's rate — is its own turnover, and from 2026 it is zero-rated for international carriage.
Transit through Uzbekistan
Services connected with moving foreign goods under the customs transit procedure — from the customs office of arrival to the customs office of departure — are also zero-rated.
What this changes for you as a shipper
The freight rate and the VAT on goods are different things. The carriage service is zero-rated, while import VAT of 12% on the goods themselves is paid at customs (Article 258) and credited.
A forwarder's invoice should be legible. If it shows twelve per cent on organising international carriage, it is worth asking on what basis — since 2026 such services are zero-rated.
The zero rate has to be supported. The right to it is proven by the carriage documents, and the freight forwarding contract is the main one among them.