Uzbekistan exempts passenger and cargo aircraft from VAT and customs duty

On 27 October, President Shavkat Mirziyoyev signed a decree aimed at improving state policy in the field of civil aviation.

According to the document, passenger and cargo aircraft operated by resident airlines are included in the list of technological equipment exempt from customs duties and value-added tax when imported into Uzbekistan.

The Ministry of Economy and Finance, together with the Ministry of Transport, has been instructed to allocate UZS 250 billion from the state budget over a three-year period – from 2026 to 2028 – for the modernization of airfields and air traffic control facilities, the purchase of radio navigation and flight support equipment, as well as the construction, capital repair, and reconstruction of airport complexes.

The president also approved the creation of an Aviation Support Fund under the Ministry of Transport, which will not have legal entity status.

The fund’s income sources will include deductions from airport fees collected from international flights at all airports across the country.

The main areas of expenditure of the Aviation Support Fund are as follows:

– organizing and maintaining the operations of the Uzaviation Agency, ensuring its financial independence in accordance with ICAO requirements;
– organizing the activities of an aviation training institution for pilots and flight attendants, including establishing its technical base and financing its maintenance;
– supporting the training of pilots, flight attendants, and other aviation specialists;
– financing costs related to the investigation of aviation accidents and incidents, and creating the necessary material base and laboratories.

President Mirziyoyev announced plans to expand the aviation sector during the groundbreaking ceremony for Tashkent’s new airport on 15 October. He identified the development of transport infrastructure and modernization of air connectivity as key national priorities.

Over the next five years, Uzbekistan aims to expand its fleet to 180 aircraft and increase its route network to 230 destinations. Mirziyoyev set a goal to transform Uzbekistan into a major aviation hub “connecting East and West, North and South.”