VAT on Imported Goods: Base, Calculation and Credit

What makes up the base, when to pay, how to claim the tax as a credit and under which customs regimes no VAT is due

Checked against the official source: 11 October 2026

The import of goods into Uzbekistan is a separate object of VAT (Article 238 of the Tax Code). Import VAT is paid at customs together with duty and excise as a customs payment (Article 289 of the Customs Code), and an importer registered as a VAT payer claims it as an input credit.

Imports also matter for the choice of tax regime: the turnover tax does not apply to persons who bring goods across the customs border (Article 461 of the Tax Code).

Tax base

the customs value of the goods under customs legislation (Article 254 of the Tax Code);
plus the excise tax and customs duty payable on import (Article 254);
if not included in the transaction price, the customs value includes delivery to the place of import, loading and unloading, insurance and brokerage fees (Article 304 of the Customs Code);
the base is determined separately for each group of goods of the same name, type and brand (Article 254 of the Tax Code).

Calculation example

Illustrative figures: customs value UZS 100,000,000, duty of 10% — UZS 10,000,000, no excise.

VAT base: 100,000,000 + 10,000,000 = UZS 110,000,000.
VAT at 12% (Article 258): UZS 13,200,000.
Paid at customs; a VAT payer claims UZS 13,200,000 as a credit after payment.

When to pay

Customs payments, including VAT, are paid before or at the same time as the customs declaration is accepted; exceptions are pipeline transport, conditional release, temporary import, and deferral or instalment plans (Article 327 of the Customs Code).

Credit for import VAT

Import VAT is credited if the goods are used in taxable activity and the tax has been paid to the budget (Article 266 of the Tax Code).
For fixed assets and real estate, the credit is taken in full (Article 266).
VAT is not credited if the goods are intended for exempt supplies or are imported by a non-VAT payer (Article 267).

Regimes under which no VAT is paid

release for free circulation (import) — the tax is charged in full (Article 277 of the Tax Code);
transit, customs warehouse, re-export, duty-free trade, free customs zone — no tax is paid;
processing within the customs territory — not paid, provided the processed products are exported on time;
temporary import — full or partial exemption under customs legislation.

Exempt imports

goods of individuals within duty-free import allowances;
humanitarian aid — in the manner set by the Cabinet of Ministers;
charitable aid and grants under decisions of the Cabinet of Ministers;
goods for diplomatic missions (Article 246 of the Tax Code).

We will calculate your import taxes

We will check the calculation of customs value and VAT, set up the VAT credit and help choose a tax regime for the importer.

Go to the Tax Consulting service

Frequently asked questions

How is import VAT calculated?

(Customs value + duty + excise) × 12% (Articles 254 and 258 of the Tax Code).

When is import VAT paid?

Before or at the same time as the customs declaration is accepted (Article 327 of the Customs Code).

Can VAT paid at customs be credited?

Yes, a VAT payer claims it as a credit after payment if the goods are used in taxable activity (Article 266 of the Tax Code).

Can an importer use the turnover tax?

No, the turnover tax does not apply to persons bringing goods across the customs border (Article 461 of the Tax Code).

Sources

Налоговый кодекс Республики Узбекистан — ст. 238, 246, 254, 258, 266, 267, 277, 461
Таможенный кодекс Республики Узбекистан — ст. 289, 304, 327

Book a meeting with a Leader Audit partner

Your first consultation is free. Get an expert assessment of your business risks.

Full confidentiality at the first call stage

Response within 24 hours

No obligations