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PRESIDENTIAL DECREE OF THE REPUBLIC OF UZBEKISTAN

of November 29, 2018 No. UP-5587

About measures for further stimulation of the export potential of domestic manufacturers

(as amended on 30-09-2022)

For the purpose of expansion of the export potential of the country, rendering the state support to the export organizations, and also stimulation of increase in production of competitive export products:

1. Determine that the legal entities performing commodity export (works, services), and also re-export of products of conversion including through the broker (attorney), reduce taxable basis on:

to the income tax of legal entities in the part of profit falling on sales amount of goods (works, services) for export;

to single tax payment regarding sales amount of goods (works, services) for export.

The privileges provided by this Item do not extend to export of primary goods according to the list according to appendix, and also services of international carriages (except for motor transport) and transportation through pipelines and gas pipelines.

2. Determine that the means which are not paid in connection with provision of privileges, the stipulated in Item 1 this Decree are subject to collection in the Government budget of the Republic of Uzbekistan using penalty fee according to the legislation in cases:

lack of documentary confirmation of the facts of commodity export (works, services) according to the legislation;

failure to provide of receipt of currency earnings within 180 days from the date of release of goods in export regime.

3. To the Ministry of Finance in case of project development of the Tax code of the Republic of Uzbekistan in the new edition to provide the privileges provided according to this Decree.

4. To the State Tax Committee of the Republic of Uzbekistan to establish system control of application of privileges according to this Decree.

5. To impose control of execution of this Decree on the Prime Minister of the Republic of Uzbekistan A. N. Aripov, the head of Administration of the President of the Republic of Uzbekistan Z. Sh. Nizomiddinov, the first deputy adviser to the President of the Republic of Uzbekistan B. M. Mavlonov and the deputy prime minister - the Minister of Finance of the Republic of Uzbekistan D. A. Kuchkarov.

President of the Republic of Uzbekistan

Shavkat Mirziyoev

Appendix

to the Presidential decree of the Republic of Uzbekistan of November 29, 2018 No. UP-5587

The list of primary goods to which export the tax benefits provided since January 1, 2019 do not extend

Name of goods

Commodity Nomenclature of Foreign Economic Activity code

1.

Lint cotton

1404 20 000 0

2.

Crude oil, gas condensate, oil products

2709 00, 2710 (except 2710 12 - 2710 19)

3.

Gas natural

2711 21 000 0

4.

The liquefied gas

2711 11 000 0 - 2711 19 000 0

5.

Electric power

2716 00 000 0

6.

Radioactive chemical elements and isotopes radioactive and their connections

2844

7.

Fertilizers

3101 00 000 0 - 3105

8.

Ethylene polymers in primary forms

3901 10 - 3901 20

9.

Polymers of propylene or other olefins in primary forms (polypropylene)

3902

10.

Styrene polymers in primary forms

3903

11.

Polymers of vinyl chloride or the other halogenated olefins, in primary forms

3904

12.

Polymeric, silicone line items, rubber

3905 - 3914

13.

Tannage or tanning crust from skins of sheep or skins of lambs, cattle, from skins of other animals

4101 - 4107

14.

Silkworm cocoons, schappes

5001, 5003 (except silk cotton wool)

15.

Cotton fiber and waste

5201 - 5203

16.

Cotton yarn

5205 - 5207

17.

Precious metals

71 (except 7113 - 7118)

18.

Ferrous metals, hire of ferrous metals, scrap and waste of ferrous metals

72

19.

Non-ferrous metals, hire of non-ferrous metals, scrap and waste of non-ferrous metals

7401 - 7409,


7501 - 7506, 7601 - 7603, 7801 - 7802,


7901 - 7903, 8001 - 8002,
8101 (except 8101 96 000 0, 8101 99 100 0),


8102 (except 8102 95 000 0, 8102 96 000 0),


8103 (except 8103 90 100 0), 8104 - 8107,


8108 (except the 8108th 90), 8109 - 8112

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