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Uzbekistan Import Duty Rate for Used & Second-Hand Cars

HS 8703 · Used motor vehicles for transport of persons

Uzbekistan MFN Import Duty Rate

Live

30% + excise

on CIF value

Excise duty based on age and engine. Total can be significant.

How duty is calculated

CIF value

Product cost + international freight + insurance

Import duty (30% + excise)

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: used & second-hand 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 used & second-hand cars correctly

Used cars share heading 8703 with new ones; the age, engine size and fuel type of the vehicle decide the subheading and, in many countries, the excise.

Many countries cap vehicle age (Kenya eight years, several others five) or ban used imports outright
Customs often values used cars from official price guides rather than the invoice
Right-hand-drive vehicles are banned for registration in some left-hand-drive markets

Compliance. Expect a pre-shipment roadworthiness or radiation inspection (e.g. JEVIC or QISJ for cars from Japan) and deregistration papers from the country of export.

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 Used & Second-Hand Cars in Uzbekistan?

The MFN (Most Favoured Nation) import duty rate for Used & Second-Hand Cars (HS 8703) in Uzbekistan is 30% + excise on the CIF value. Excise duty based on age and engine. Total can be significant.

Is VAT charged on Used & Second-Hand 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 Used & Second-Hand Cars in Uzbekistan?

Uzbekistan has free trade agreements with CIS Free Trade Zone (Russia, Kazakhstan, etc.). Check whether your origin country qualifies for a preferential rate on HS 8703.

How is import duty calculated for Used & Second-Hand 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% + excise is applied to this value. VAT (12%) is then applied on the duty-paid value.