Export new cars to Uzbekistan from Dubai

Importing a brand-new vehicle into Uzbekistan involves navigating a tariff regime set by Presidential Resolution PP-3818 (updated in 2025), combined with value-added tax and customs processing fees. Per Trade.gov, the VAT rate was reduced to 12% starting in 2023 and applies to all imports. The specific customs duty rate depends on the vehicle's classification under the HS 8703 family and can be found in Uzbekistan's tariff database. Beyond the base duty, importers must pay customs processing fees calculated in Basic Calculation Units (BCU), with rates varying by declared customs value and customs regime.

Duty and Tax Structure

While Trade.gov confirms that import duties, VAT, and processing fees all apply to vehicle imports, the exact duty percentage is set out in Uzbekistan's legal instruments and varies by engine size and fuel type. The 12% VAT is mandatory. Certain categories of importers may qualify for exemptions: foreign investors importing vehicles for their own use are indefinitely exempt from customs duties, and goods placed under temporary importation may qualify for relief if approved by the Cabinet of Ministers. Government decisions can also grant duty-free preferences to specific companies and investors.

Documentation and Customs Processing

All imports require standard commercial documentation and are processed through Uzbekistan's customs authority. The consignee should budget for processing fees based on the vehicle's declared value and intended customs regime. No special conformity certificates or age-limit restrictions for brand-new vehicles are mentioned in the trade guidance.

Verify with the destination's customs authority before shipping — duty rates vary by engine size, fuel type, and buyer category.