Uzbekistan Import Duty Rate for Passenger Cars
HS 8703 · Motor vehicles for transport of persons
Uzbekistan MFN Import Duty Rate
Live30%
CIS: lower
CBU cars 30% + excise based on engine capacity + VAT 12%. Total effective rate high.
How duty is calculated
CIF value
Product cost + international freight + insurance
Import duty (30%)
Applied to CIF value. EU, UK, and most countries use CIF.
VAT (12%)
Applied to CIF value + duty. Collected at customs.
Use our Landed Cost Calculator to compute the full cost including freight, brokerage, and last-mile delivery.
Worked example: passenger cars worth US$10,000
A commercial shipment invoiced at US$10,000 with US$900 of international freight and insurance. Uzbekistan charges duty on the CIF value (goods + freight + insurance), so the duty base is US$10,900. Customs converts the amount to UZS at the official exchange rate on the day of import.
| Charge | At 30% |
|---|---|
| Import duty | $3,270 |
| VAT (12%) | $1,700 |
| Total paid at the border | $4,970 |
VAT is usually recoverable for a registered business, so the cost that stays with you is the duty. Excise, anti-dumping duties and broker fees are not included.
Classifying passenger cars correctly
Heading 8703 covers motor cars and other vehicles principally designed to carry people, split by engine type and size: petrol, diesel, hybrid and fully electric (8703.80).
- Pick-ups and vans built mainly for goods go to 8704
- Electric vehicles have their own subheading and often a different rate or incentive
- Vehicles shipped as CKD kits may qualify for lower assembly rates
Compliance. Cars must meet the destination's homologation and emissions rules (EU whole-vehicle type approval, US FMVSS and EPA certification) before they can be registered.
Importing into Uzbekistan: what you need
The Customs Committee under the Ministry of Economy and Finance clears imports; duty rates are set by presidential decree on the national tariff, aligned with the CIS commodity nomenclature.
Registration. Registration as a foreign trade participant and an import contract registered in the Unified Electronic Information System of Foreign Trade Operations.
Low-value shipments. Individuals have a duty-free allowance for personal parcels; commercial goods pay duty, excise and VAT from the first som.
Documents customs will ask for
- Cargo customs declaration
- Registered foreign trade contract
- Commercial invoice and packing list
- Certificate of origin (ST-1 for CIS free-trade treatment)
- Certificate of conformity for goods subject to mandatory certification
Charges on top of duty
- VAT 12% on value + duty + excise
- Excise on vehicles, alcohol, tobacco and some electronics
- Customs clearance fees
Watch out. Goods of CIS origin with an ST-1 certificate usually enter duty-free under the CIS Free Trade Agreement, so origin often matters more than the MFN rate.
Frequently asked questions
What is the import duty rate for Passenger Cars in Uzbekistan?
The MFN (Most Favoured Nation) import duty rate for Passenger Cars (HS 8703) in Uzbekistan is 30% on the CIF value. CBU cars 30% + excise based on engine capacity + VAT 12%. Total effective rate high.
Is VAT charged on Passenger Cars imports to Uzbekistan?
Yes. Uzbekistan charges VAT at 12% on the CIF value plus any import duty. This applies to virtually all commercial imports.
Are there FTA rates available for Passenger Cars in Uzbekistan?
Yes. CIS: lower. CIS Free Trade Zone (Russia, Kazakhstan, etc.) are the key agreements — verify origin requirements with your customs broker.
How is import duty calculated for Passenger Cars entering Uzbekistan?
Duty is calculated on the CIF value of the goods. CIF value includes the product cost, international freight, and insurance. The MFN duty of 30% is applied to this value. VAT (12%) is then applied on the duty-paid value.
Verify this rate
Duty rates change. Always verify the current rate at the official tariff schedule before importing.
Uzbekistan Customs Tariff (harmonised with CIS/EAEU schedule) official database ↗Quick facts