25.08.2020

E x c i s e   t a x   o n   i m p o r t e d   v e h i c l e s   a n d   r e c y c l i n g   f e e  

According to the Presidential Decree “On measures to further streamline foreign economic activity and stimulate the development of the domestic market for motor vehicles” dated 3 June 2020, No.ПП-4739, from 1 August 2020, the current excise tax rates on the following types of imported vehicles are canceled:

  • tractors, semi-trailer truck, and skidders (HS codes of group 8701);
  • motor vehicles with different engine sizes and capacities, including diesel and semi-diesels (group 8702);
  • passenger cars and other motor vehicles intended primarily for the transport of people, including vans and racing cars (group 8703);
  • motor vehicles for the transport of goods (group 8704).

Moreover, from 1 August 2020, the approved rates of the recycling fee begin to operate. This fee is charged from:

  • individuals and legal entities when importing (releasing for free circulation) vehicles to the territory of Uzbekistan;
  • legal entities in the production (assembly, manufacture) of wheeled vehicles, self-propelled vehicles, and its trailers sold on the territory of Uzbekistan.

In this case, the amount depends on the type, category, and technical characteristics of the vehicle - from 30 to 1 500 base calculation values[1] (approximately USD 653 to 32 693).

[1] One base calculation value is UZS 223 000 (approximately USD 22).

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