Uzbekistan bets on bonded warehouses to triple e-commerce growth

Uzbekistan plans to allow the creation of bonded warehouses from July 1 as part of a two-year pilot program, a move that could affect prices of imported goods such as smartphones and clothing.

The warehouses will store imported goods for sale to individuals for personal use through e-commerce platforms.

Goods placed in bonded warehouses will be divided into two categories. Smartphones, laptops, tablets, and other consumer electronics will be subject to a unified customs payment of 5% of their sale value, with no value-added tax (VAT).

Clothing and footwear that are not internationally branded will be subject to a 3% customs duty and 12% VAT.

Komronbek Muhammadiev of the National Agency of Perspective Projects (NAPP) said the measure is intended to boost e-commerce and curb the shadow economy.

Uzbekistan’s e-commerce sector accounts for about 5% of retail trade, compared with a global average of 15–20%, he said.

A significant share of imports currently enters the country through informal channels such as cargo and courier shipments, leaving part of the turnover in the “grey zone”, Muhammadiev added.

Under the new system, selected goods will be imported at reduced duty rates. For electronics, combined current payments can exceed 17% when VAT is included, whereas under the pilot, only a 5% unified customs payment will apply, with no VAT.

For clothing and footwear, which can face a total tax and duty burden of up to around 30%, the new regime introduces a 3% customs duty alongside 12% VAT.

Goods imported through bonded warehouses may be sold only to individuals for personal use via online platforms and may not be resold for commercial purposes.

Oversight will be carried out by customs and tax authorities, as well as warehouse operators and e-commerce platforms.

Detailed regulations governing bonded warehouses and related platforms are expected within three months, with applications reviewed within 10 to 30 days.

The pilot program will run for two years, after which authorities will decide whether to incorporate the mechanism into permanent legislation.

Muhammadiev also highlighted shortages in logistics and warehousing infrastructure, noting that building a modern 100,000-square-meter facility could cost about $100 million.