RU

Alert on regulation of bonded warehouses to boost e-commerce

17 april 2026
On April 13, 2026, the President of the Republic of Uzbekistan signed Resolution No. PP-136 “On measures to create favorable conditions for the further development of e-commerce in the Republic of Uzbekistan.” As part of the recent initiatives to develop the Uzbek e-commerce market, the Government has introduced a special regulatory framework for bonded warehouse operations.

In this alert, we have summarized what we consider to be the key updates related to the adoption of this resolution.


Main objectives

The Resolution sets out the following objectives for 2026–2030:

  • UZS 30 trillion
    volume of
    e-commerce
  • 7,500
    new jobs
  • USD 300 billion
    total value of investment projects
Introduction of bonded warehouses

From 1 July 2026 to 1 July 2028, a new form of a free warehouse – a bonded warehouse – is to be established on a pilot basis, designed for the temporary storage of goods for the purpose of their retail sale to individuals for personal use. Under the pilot regime:
  • Operations of such a warehouse are subject to licensing
  • Goods are placed in such a warehouse under the “free warehouse” customs regime
  • Goods are sold through electronic trading platforms included in a special register maintained by the National Agency for Prospective Projects
  • Goods are cleared on the basis of a dispatch declaration, and are not subject to any sanitary, veterinary or other control measures (with responsibility for product compliance with legal requirements resting with warehouse operators)
It should be noted that placement of goods into bonded warehouses from within the country for subsequent sale is permitted exclusively for export purposes.
Release and sale of goods from bonded warehouses
  • The Resolution provides for two separate lists of goods: list No. 1 (equipment) and list No. 2 (clothing, footwear, etc.). Upon release of the goods (into free circulation), the following charges apply:
    • To list No. 1 – unified customs paymentof 5%*
    • To list No. 2 – VAT and customs dutyof 3%*
    *Calculated based on either the sale value or the customs value (whichever is higher at the time of declaration), without applying any duty-free import thresholds.
  • When goods are sold:
    • Standard customs payments are charged on goods not included in Lists No. 1 and No. 2, without applying any duty-free import thresholds
    • VAT does not apply to domestic sales of goods included in lists No. 1 and No. 2 Proceeds are recorded separately
Please note that the amount of VAT paid by buyers on goods imported into bonded warehouses and sold retail within the country is not eligible for offset.
HOW BEONE CAN HELP?

We would be pleased to assist in the following areas:
  • Consulting on the applicability of new legislative provisions to your company
  • Assessing the impact of legislative changes on your current business structures, including taxation of both existing and planned operations
  • Reviewing and updating your company’s tax accounting policy to reflect legislative changes
  • Preparing inquiries to regulatory authorities regarding the application of new legislative norms that may require clarification

We hope you find this information useful, and will be happy to give detailed advice on the changes and discuss them if you have any questions.

CONTACTS


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