The Cabinet of Ministers posted draft Introduction of system of value-added tax refund (tax free) for goods purchased by foreign citizens when crossing the border of Uzbekistan Resolution for public input.
From January 1, 2023, a tax-free system of VAT refund paid by foreign citizens for purchased goods from Uzbekistan retailers will be introduced as a pilot project at Tashkent and Samarkand international airports.
Uzbekistan Airports together with the State Customs Committee will take measures to install special VAT refund points at the Tashkent and Samarkand international airports.
The State Customs Committee, the State Tax Committee, the Ministry of Tourism, the Ministry of Transport and the Ministry of Finance shall study the effectiveness of the tax-free system by September 1, 2023 and shall develop proposals for implementation at checkpoints.
