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Uzbekistan Import Duty Rate for Trucks & Commercial Vehicles

HS 8704 · Motor vehicles for transport of goods

Uzbekistan MFN Import Duty Rate

Live

0–15%

on CIF value

CIS: lower

Trucks used in agriculture/construction may qualify for reduced rates.

Rate varies — verify exact HS subheading at the official tariff schedule.

How duty is calculated

CIF value

Product cost + international freight + insurance

Import duty (0–15%)

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: trucks & commercial vehicles 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 0%	At 15%
Import duty	$0	$1,635
VAT (12%)	$1,308	$1,504
Total paid at the border	$1,308	$3,139

VAT is usually recoverable for a registered business, so the cost that stays with you is the duty. The rate depends on the exact subheading, which is why the example shows both ends of the 0–15% range. Excise, anti-dumping duties and broker fees are not included.

Classifying trucks & commercial vehicles correctly

Heading 8704 covers motor vehicles for the transport of goods, split by engine type and gross vehicle weight (up to 5 t, 5–20 t, over 20 t).

Dual-purpose vehicles are classified by their main design purpose — seating and windows behind the driver point to 8703
Tractor units for semi-trailers are 8701, not 8704
Special-purpose vehicles such as cranes and fire engines go to 8705

Compliance. Commercial vehicles need homologation and emissions certification; heavy vehicles often face extra road-use or registration taxes after import.

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 Trucks & Commercial Vehicles in Uzbekistan?

The MFN (Most Favoured Nation) import duty rate for Trucks & Commercial Vehicles (HS 8704) in Uzbekistan is 0–15% on the CIF value. Trucks used in agriculture/construction may qualify for reduced rates.

Is VAT charged on Trucks & Commercial Vehicles 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 Trucks & Commercial Vehicles 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 Trucks & Commercial Vehicles 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 0–15% is applied to this value. VAT (12%) is then applied on the duty-paid value.