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Research by Country/Region January 19, 2018  
UZBEKISTAN: CUSTOMS, TAXES, and DOCUMENTATION REQUIREMENTS: IT PRODUCTS and SERVICES IMPORTS

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A. Is this country a member of the Information Technology Agreement?

B. Customs documentation requirements for IT products

C. Software: duties and taxes, updates, licenses, electronically delivered

D. IT services: tax treatment and other regulations

E. Refurbished, used, or repaired computer equipment imports


A. IS THIS COUNTRY A MEMBER OF THE INFORMATION TECHNOLOGY AGREEMENT?
NO
Signatories to the Information Technology Agreement (ITA) have eliminated their import duties on a wide range of information technology products, including software and computer hardware. For more information on the ITA, and exact tariff elimination schedules of signatories, click here.
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B. CUSTOMS DOCUMENTATION REQUIREMENTS FOR IT PRODUCTS

What are the documentation requirements for the physical import of software? For other information technology products?
The standard set of documents is required (i.e. invoice, shipping documents, contract and certificate of origin).
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C. SOFTWARE: DUTIES and TAXES, UPDATES, LICENSES, ELECTRONICALLY DELIVERED

DUTIES AND TAXES ON SOFTWARE IMPORTS

Are duties assessed on the intellectual property of the software or on the medium on which is it presented?
All duties and tax are assessed on the invoiced price of the software plus transportation costs. There are following duties and tax for imported software in Uzbekistan: customs duty - 30 percent, VAT - 20 percent, customs collections – 1.5 percent and certification – 1 percent. According to the Uzbek legislation, import of a certificate or license which gives a right to use software is exempt from customs duty. Therefore, most imported software is declared as "certificates."

Are taxes assessed on the intellectual property of the software or on the medium on which is it presented?
See above answer.

Is customized software treated differently than packaged software?
No, it is not.
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IMPORTS OF SOFTWARE UPDATES

What are the customs duties and tax implications for software sold with updates when the full sales price, including cost of updates, is shown on the original commercial invoice? Are duties and taxes paid on that amount? What happens when the updates are sent at a later date? Are duties/taxes applied again? If so, based on what value? How should information presented on the commercial invoice for the original and subsequent shipments to avoid paying duties/taxes more than once on a single sale?
All duties and taxes are assessed on the invoiced price of the software and its updates plus transportation costs. Additional updates are considered separate shipments of software. Duties and taxes should be paid separately upon delivery.
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SOFTWARE LICENSES: CUSTOMS CLASSIFICATION, IMPORT DUTIES, TAXES, OTHER

Are software licenses classified in Harmonized System 4907?
No.

Are import duties/taxes applied? If so, on what cost/price base are they levied?
No, there are no import duties or taxes applied on software licenses.

Are withholding or other additional taxes applied on software licenses? If yes, how?
No.

If a U.S. license agreement is included in the packaging or is part of the installation/registration of shrink-wrapped software imported from the United States, would that agreement be binding on consumers in your market? If so, would U.S. or local laws pertain?
No, the agreement would not be binding.
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SOFTWARE DELIVERED OVER THE INTERNET/ELECTRONICALLY DELIVERED SOFTWARE

Are taxes applied to software delivered to the end-user over the Internet? If so, on what value?
Yes, they are. Taxes are assessed on invoiced price of the software

Would the situation be different if this software were instead delivered to a distributor who has a license to produce (replicate) and sell the software?
No.

What are the documentation requirements for the electronically delivered import of digitized products (i.e. software, movie downloads) over the Internet or other networks?
There is no special documentation required

Must an electronically delivered software import be accompanied by a physical shipment of the same product?
There is no special law regulating import methods of software or other IT products in Uzbekistan.
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D. IT SERVICES: TAX TREATMENT AND OTHER REGULATIONS

Are services (i.e. training, set-up, etc) relating to the sale of software taxed? If so, at what rate and based on what value?
No, services related to the sales of software are not taxed.

Are U.S. IT solution providers permitted to send personnel into the country to set up hardware/software-related systems?
Yes.

Are special visa, work permits, and/or professional certification by an accredited body required?
No.
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E. REFURBISHED, USED, OR REPAIRED COMPUTER EQUIPMENT IMPORTS

1. REFURBISHED COMPUTER EQUIPMENT
Is the import of refurbished computer hardware, parts, and accessories (including toner cartridges) permitted?
Yes.

If so, what are the documentation requirements?
There is no special documentation required for import of refurbished computer hardware, parts, and accessories, except standard set of documents (i.e. invoice, shipping documents, contract and certificate of origin).

Is special labeling required?
No.

What value should be shown on the invoice?
The CIF price agreed in the supply contract.

How are duties and taxes assessed?
All duties and tax are assessed on the invoiced price, which should include a transportation cost.
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2. USED COMPUTER EQUIPMENT
Is the import of used computer hardware, parts, and accessories (including toner cartridges) permitted?
Same as for refurbished equipment. See above answers.
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3. REPAIRED COMPUTER EQUIPMENT
Are duties and taxes assessed on the re-import of repaired computer equipment?
No.

How should the commercial invoice appear?
The commercial invoice should reflect only the price of the repairs or other related services.
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RESPONSE INFORMATION

This response was prepared by the U.S. Department of Commerce/Commercial Service in Tashkent, Uzbekistan, in January 2003. For further clarification please contact:
Jakhongir Mavlany
Commercial Specialist
U.S. Embassy, Tashkent
jakhongir.mavlany@mail.doc.gov

Special Notes: The above information is intended to serve only as unofficial guidance. In seeking to obtain government rulings in specific cases, it will often be necessary to refer to special laws, separate regulations and announcements, and case-by-case decisions by the government. Beyond the general guidelines shown above, legal counsel should be retained at an early stage of consummation of a major procurement contract, and before entering into any legal commitments.

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