How the country of origin changes customs payments in Uzbekistan
Whether duty is payable at all depends on the country of origin. Three regimes: 10 countries duty free, 47 at the tariff rate, and a 5–20% surcharge for everyone else.
The rate follows origin, not the route
The HS code sets the rate in the tariff, but whether it applies in full depends on where the goods were made. Uzbekistan sorts countries into three groups, and the difference between them is not a few percentage points — it is a multiple of the payment.
| Regime | Countries | Import duty |
|---|---|---|
| Free trade | 10 | none |
| Most-favoured nation | 47 | tariff rate |
| No regime, or origin unconfirmed | all others | tariff rate plus 5–20% |
Both lists come from the joint decree of the Ministry of Investment and Foreign Trade, the Ministry of Foreign Affairs and the Customs Committee, registered by the Ministry of Justice on 30 June 2020 under number 3267.
Free trade: 10 countries
Belarus, Georgia, Kazakhstan, Kyrgyzstan, Moldova, Russia, Turkmenistan, Ukraine, Tajikistan, Azerbaijan.
With Turkmenistan the zero rate covers only a mutually agreed list of goods, and Georgia is covered by a bilateral agreement rather than the CIS rules.
Armenia is on neither list. It is a party to the 2011 CIS free-trade treaty, but not in the list Uzbek customs actually applies — so goods of Armenian origin pay the standard rate plus the surcharge.
Three countries on the declaration, not one
The declaration has three fields: country of dispatch, country of origin and trading country. The second sets the rate, but a zero rate requires all three conditions of art. 300 of the Customs Code at once:
- the goods originate in a free-trade country and a certificate proves it;
- the goods are shipped from the customs territory of a member state;
- the seller under the contract is a resident of a member state.
Hence the two schemes that cost money: buying Russian goods from a trader in the UAE or Hong Kong, and shipping goods of Russian origin out of a warehouse in a third country. In both cases the ST-1 certificate is in hand and the preference is still refused.
Most-favoured nation: 47 countries
Austria, Afghanistan, Bangladesh, Belgium, Bulgaria, Brazil, United Kingdom, Hungary, Vietnam, Germany, Greece, Denmark, Egypt, Israel, India, Indonesia, Ireland, Spain, Italy, Jordan, Cyprus, South Korea, China, Latvia, Lithuania, Malta, Luxembourg, Netherlands, Portugal, Pakistan, Poland, Slovenia, Romania, Slovakia, Singapore, United States, Türkiye, Finland, France, Croatia, Czechia, Sweden, Switzerland, Estonia, Japan, Saudi Arabia, Malaysia.
Singapore is listed with a reservation: the regime covers only the goods in annex A to the 2007 agreement.
Neither: a 5–20% surcharge
From 28 February 2026 art. 300-1 of the Customs Code applies, added by law ZRU-1097 of 27 November 2025. It replaced the old doubling of the rate with an additional duty on top of the basic one. There are two grounds: the country of origin has no most-favoured-nation treatment, or the origin has not been established at all.
| Basic rate | Additional duty |
|---|---|
| up to 10% | +5% |
| 10 to 20% | +10% |
| 20 to 30% | +15% |
| 30% and above | +20% |
One shipment, three outcomes
Furniture, code 9403 20 000 9, rate 15% but not less than 0.4 dollars per kilogram. A shipment worth 10 000 dollars weighing 1000 kg.
| Origin | Duty | Surcharge | VAT 12% | Fee | Total |
|---|---|---|---|---|---|
| Russia, ST-1, direct shipment | 0 | — | 1 200 $ | 37 $ | 1 237 $ |
| China, certificate in hand | 1 500 $ | — | 1 380 $ | 37 $ | 2 917 $ |
| Armenia, or no certificate | 1 500 $ | 1 000 $ | 1 500 $ | 37 $ | 4 037 $ |
How origin is proved
For CIS countries it is the ST-1 form, issued by the chamber of commerce of the exporting country. For everyone else it is a general-form certificate: it does not cut the duty, but it removes the 5–20% surcharge.
Frequently asked questions
We have an ST-1 certificate but duty was still charged. Why?
One of the other two conditions of art. 300 was not met: the goods were not shipped from the territory of a member state, or the seller under the contract is registered in a third country. The certificate proves origin only.
What happens with no certificate of origin at all?
You can still import — there is no ban. But from 28 February 2026 an additional duty of 5 to 20 per cent is charged on top of the normal rate, depending on the basic rate.
Are goods from Armenia duty free?
No. Armenia appears in neither list of decree 3267, so the standard rate applies plus the 5–20 per cent additional duty.
How do I check my own rate?
The calculator on this site works out all three regimes: pick the code, the country of origin, the country of dispatch and the trading country, and it shows the duty, the surcharge if one is due, and a warning when the preference is lost.
Request a freight quote
Describe the cargo and the route — we come back with a rate and transit time.