Uzbekistan to simplify smartphone and laptop purchases via new e-commerce experiment

A new presidential decree has paved the way for a simplified import mechanism for smartphones, laptops, and tablets in Uzbekistan. The initiative allows licensed marketplaces to establish bonded warehouses – a specialized type of free warehouse – where imported electronics can be stored without the immediate payment of customs duties or Value Added Tax (VAT). Under this system, individual consumers will be able to purchase these goods for personal use by paying a single, unified customs fee of 5%.

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The legal experiment is scheduled to run from July 1, 2026, to July 2028. During this period, both residents and non-residents are permitted to set up bonded warehouses specifically for the temporary storage and retail sale of goods intended for personal use via specialized electronic trading platforms. These platforms must be registered in a specific registry managed by the National Agency for Perspective Projects (NAPP).

According to the decree, goods placed in these warehouses will operate under a free warehouse customs regime. When an individual makes a purchase, the customs clearance will be processed based on a simplified shipment declaration. A significant advantage of this system is that goods released from bonded warehouses to individuals will not be subject to standard conformity assessments, sanitary, or veterinary control measures. Instead, the operators of the bonded warehouses will bear full responsibility for ensuring that the products comply with technical regulations and safety legislation.

The new regulations introduce a specific tax structure for these transactions. For high-demand electronics like smartphones and laptops, a single 5% customs payment will be levied on the sale value, replacing standard customs duties and VAT. For other specific categories of goods, a combination of a 3% customs duty and standard VAT will apply. Notably, the local turnover from the sale of these listed items to individuals will be exempt from VAT.

To prevent abuse of the system, the decree prohibits placing goods produced within Uzbekistan into these bonded warehouses for retail sale, except for those intended for export. Additionally, if the sale price of a product falls below its declared customs value at the time of entry, the taxes will be calculated based on the higher customs value to ensure fair revenue collection.

The government has also established a monitoring mechanism to ensure the integrity of the experiment. Responsible authorities will track the turnover of these goods to identify any instances of resale for commercial purposes. If such cases are detected, customs payments will be recalculated and collected in accordance with the standard, non-simplified tax regime.