PRESIDENTIAL DECREE OF THE REPUBLIC OF UZBEKISTAN

of December 17, 2025 No. UP-250

About measures for further simplification and increase in efficiency of customs administration and the foreign trade procedures

For the purpose of further expansion of use of modern forms of control systems, the analysis and risks assessment in activities of bodies of the State Customs Service (further - customs authorities), and also I decide liberalizations of foreign trade:

I. Purposes

1. Determine the main target indicators of enhancement of customs administration and the foreign trade procedures till 2027:

(a) increase in amount of registration of goods for export and import is direct on border twice;

(b) increase in amount of release of goods in free circulation in time 1,5 based on payment deferral of customs payments;

(c) increase in number of Authorized Economic Operators up to level over 200;

(d) finishing scope customs audit to 30 percent.

II. Digitalization and enhancement of processes of customs control and registration

2. Since March 1, 2026 when placing goods under customs regime "release for free circulation" by preliminary declaring before their arrival on border check-points:

(a) to lower the amount of customs duty for customs clearance for 20 percent;

(b) to enter practice not to charge percent in case of customs payment by installments (with delay) for up to 14 days.

3. Create since May 1, 2026 possibility of customs payment separately for each batch in case of their registration by means of periodic declaring in case of commodity importation on the republic territory.

4. In case of not identification of threat in information system of customs authorities to perform automatic execution of customs cargo declarations on:

(a) the foreign trade loads imported by the organizations - large taxpayers, the state organizations, and also the organizations in which the state share constitutes more than 50 percent;

(b) the exported loads to which tariff and non-tariff restrictions are not applied.

5. Provide to the Authorized Economic Operators which occupied the high and average levels in the rating of stability of subjects of entrepreneurship, in addition following opportunities:

(a) to enter the simplified procedures of return and offset of customs payments and taxes;

(b) not reclamation of permission to conversion of goods on such transactions of conversion as packing, packaging, sorting and cleaning.

III. Enhancement of control procedures on border check-points

6. Establish procedure according to which:

(a) when carrying out passport control of persons Border troops practice of the notification of customs authorities on the following bases takes root:

(i) to the data on the vehicle of person which is under customs control which are available in information system of customs authorities;

(ii) to violation or the existing risk of violation by person of acts of the customs legislation;

(b) activities of customs authorities on border check-points are optimized in the way:

(i) transfers of procedures of customs control to Border troops on border check-points according to appendix No. 1 *;

(ii) implementation till December 31, 2026 according to the procedure of experiment of examination of vehicles on border check-points only Border troops according to appendix No. 2 *;

(c) customs posts which list is given in appendix No. 3 * are abolished.

7. Agree with the offer of the Ministry of Construction and Housing and Communal Services, Ministry of Economics and finance, and also Customs committee on reconstruction in 2026 - 2029 of boundary customs posts of Oybek, "S. Nazhimov" and "Sirdaryo".

IV. Simplification of procedures of collection of customs payments and charges

8. Determine that since June 1, 2026:

(a) for subjects of entrepreneurship the possibility of delay or customs duty payment by installments up to 120 days is created;

(b) when using one of methods of general providing customs payment providing in reduced size is provided to subjects of entrepreneurship proceeding from results of risk management system.

9. Establish procedure according to which during the period from March 1, 2026 to March 1, 2027 according to the procedure of experiment:

(a) The interdepartmental commission on work with the World Trade Organization (further - the Commission) on step-by-step basis, based on proposals of representatives of the ministries and departments creates the inventory in case of which production raw materials and materials on which import the amount of the collected customs duty exceeds the amount of customs duty on finished goods are used;

(b) in case of release in free circulation of raw materials and the materials imported for conversion of goods from the created list after customs regime of conversion on customs area:

(i) the import customs duty is collected from conversion products irrespective of country of source in the amount of the rates established by customs tariff;

(ii) stipulated by the legislation privileges on customs payments are applied to conversion products;

(c) The customs committee is determined responsible for establishment of control of target use of raw materials and the materials imported based on this procedure.

10. Authorize the Commission (Zh. Hodzhayev) to disaggregate codes of raw materials and goods according to the Commodity nomenclature of foreign economic activity (further - the Commodity Nomenclature of Foreign Economic Activity) at the level of subsubline items and to establish on them rates of customs duty.

11. The commissions (Zh. Hodzhayev) in two-month time within the powers to review import duty rates on goods with which Commodity Nomenclatures of Foreign Economic Activity codes there is risk of manipulations, on the basis of the principle of application of identical rates on similar goods.

V. Further enhancement of customs control after release of goods

12. Since July 1, 2026 within customs audit:

(a) to implement the principle the "consultant auditor" giving opportunity to subject of entrepreneurship on which activities carrying out audit is planned to independently eliminate the defects allowed by it, previously having reported about it;

(b) in case of determination of Rating of stability of subjects of entrepreneurship to consider results of the carried-out customs control of activities of entrepreneurs by customs authorities;

(c) to provide fair approach by differentiation of the measures of responsibility provided for the offenses revealed by customs authorities depending on their nature and degree of the importance;

(d) to implement practice of the direction of collection orders about unconditional collection of in addition added customs payments revealed in the course of customs control.

VI. Prevention of cases of violation of the law and strengthening of measures of responsibility

13. Determine that since January 1, 2028 according to appendix No. 4 * the procedure for application of financial penalties for violation of requirements of the customs legislation takes root. At the same time:

(a) financial penalties are applied only to legal entities and individual entrepreneurs;

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