Question 1

What does customs clearance of a car in Uzbekistan consist of?

Accepted Answer

4 components: import duty ($/cc, depends on age and engine volume), excise tax ($/cc, for volumes above 1,500 cc), recycling fee (fixed), and 12% VAT on the combined amount of value, duty and excise.

Question 2

Why are older vehicles subject to higher duties?

Accepted Answer

The state incentivizes importing newer, cleaner vehicles. Import duty rates increase with age: cars up to 3 years old have the minimum duty, 7–25 years — significantly higher, and classics (25+ years) — the maximum rate.

Question 3

Are there exemptions for electric vehicles?

Accepted Answer

Yes. Electric vehicles are exempt from import duty and excise tax. Only a reduced recycling fee and VAT apply. Hybrids have intermediate preferential rates.

Question 4

How is VAT calculated on customs clearance?

Accepted Answer

12% VAT is charged not on the car's value alone, but on a broader base: vehicle value + import duty + excise tax. This is the "tax base" — which is why VAT at customs clearance ends up being more substantial.

Question 5

How does customs clearance differ for individuals vs legal entities?

Accepted Answer

Individuals pay duty at a fixed rate of $ per cc — a fixed sum regardless of the car's price. Legal entities pay duty as a percentage of the customs value (CIF), which may be more advantageous for expensive vehicles.

Question 6

Is a customs broker needed for vehicle import?

Accepted Answer

Technically, an individual can handle clearance themselves. In practice, most use customs brokers — they know current rates, process faster, and take responsibility for calculation accuracy. Broker fees are approximately $100–300.

Car Customs Calculator

Customs Duty Rates by Age and Engine Size (Individuals, Petrol/Diesel)

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