Uzbekistan has established excise tax on the importation of 65 commodity items. This is envisaged by the presidential decree “On the forecast of main macroeconomic indicators and parameters of the State Budget of the Republic of Uzbekistan for 2019 and budget guidelines for 2020–2021”.
Valid rates were approved in summer. At that time, they were reduced by 780 commodity items and should have entered into force on January 1, 2019. Now new 65 items are added to this list.
Main part of it belongs to electronics. So, for example, there is an excise on the importation of various refrigerators and freezers, washing machines, vacuum cleaners, electric irons, microwave ovens, electric heaters, monitors, switches, sockets, plugs and more. The rate on them is mostly from 10% to 15%.
In addition, imported radiators, aluminum profiles, dry biscuits, candy caramel, chocolates, central heating boilers, mounting fittings and more are now subject to excise duty. The rate on them is typically 10%, but there is also 20%.
At the same time, the excise tax on the import of cigarettes is reduced – instead of $60 per 1000 pieces, now it is $40.
