MXIK (IKPU) codes, class 09902: Sewerage services
1 position · 5 subpositions · 5 codes · tasnif.soliq.uz, data as of 14.10.2026
Updated:
In the MXIK (IKPU) classifier, class 09902 "Sewerage services" is part of group 099 "Utility services". As of 14.10.2026 it has 1 position and 5 subpositions carrying 5 codes in total. That is 22% of all codes in the group.
All subpositions of the class sit in a single position, 09902001 "Sewerage services". Every subposition of the class holds exactly one code. Other examples: "Sewerage services", "Sewerage services provided to the population (preferential)", "Compensation payments for environmental pollution and waste disposal…", "Special surcharge on sewerage tariffs charged by sewerage…".
By number of codes the class ranks 1st of 9 in the group. Neighbouring classes: 09901 "Water supply" (4 codes) and 09903 "Gas supply services" (1 code). For services and other transactions the operator builds codes on the catalogue's own groups and classes rather than on the customs nomenclature.
Codes in this class
| Code | Name | Copy code |
|---|---|---|
| 09902001 | Sewerage services5 codes | |
| 09902001001 | Sewerage services1 code | |
| 09902001002 | Sewerage services provided to the population (preferential)1 code | |
| 09902001003 | Compensation payments for environmental pollution and waste disposal in the territory of the Republic of Uzbekistan1 code | |
| 09902001004 | Special surcharge on sewerage tariffs charged by sewerage organisations1 code | |
| 09902001005 | Fee for discharge (including above-norm) of storm water into municipal sewerage1 code |
How to apply an MXIK code
- Find the subposition of your good or service: the first 11 digits are the group, class, position and subposition.
- Pick the 17-digit code on tasnif.soliq.uz: the last 6 digits are brand and attribute; goods without a barcode use "000000".
- Show this code in electronic invoices (ESF) and online cash register receipts, and for imports in the customs cargo declaration.
- Watch for changes on tasnif.soliq.uz: deleting or changing a code takes effect after 30 days.
- No suitable code? Send a request to the operator through your personal account (reviewed within 3 working days).
Help with MXIK codes in accounting and e-invoices
Leader Audit accountants can match MXIK codes to your product list, review invoices and receipts and set up your accounting in line with the code rules.
Accounting servicesFrequently asked questions
What is the MXIK (IKPU) code for "Sewerage services"?
The subposition "Sewerage services" has code 09902001001: group 099, class 09902, position 09902001 "Sewerage services". It covers one 17-digit MXIK code starting with these 11 digits. The exact 17-digit code is chosen on tasnif.soliq.uz.
What is the MXIK (IKPU) code for "Special surcharge on sewerage tariffs charged by sewerage organisations"?
The subposition "Special surcharge on sewerage tariffs charged by sewerage organisations" has code 09902001004: group 099, class 09902, position 09902001 "Sewerage services". It covers one 17-digit MXIK code starting with these 11 digits. The exact 17-digit code is chosen on tasnif.soliq.uz.
How many MXIK codes are in class 09902?
As of 14.10.2026, class 09902 "Sewerage services" has 1 position, 5 subpositions and 5 codes. Every code in the class starts with 09902.
How does class 09902 differ from class 09903?
They are neighbouring classes of group 099. Class 09902 "Sewerage services" has 1 position and 5 codes; class 09903 "Gas supply services" has 1 position and 1 code. The class is digits 4–5 of the MXIK code, so a wrong class changes the base code of the item.
Where must the MXIK code be shown?
Under the Regulation on the National Catalogue (Cabinet of Ministers Resolution No. 263 of 28 April 2025) the catalogue is used for electronic invoices, online cash register receipts and the customs cargo declaration (except goods imported for the first time). A code that does not match the base code (first 11 digits) can lead to a fine of 1% of the value under Article 223(5) of the Tax Code.
Sources
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