Starting January 1, 2027, Uzbekistan will lower the single customs rate on goods that individuals bring into the country for personal use in excess of duty-free allowances. The change was made by the presidential decree signed August 27.
Under the decree, the rate will drop from 30% to 20% of the customs value of the goods. The minimum fee will also be reduced, falling from $3 to $2 per kilogram.
The change amends the November 7, 2019 president's Further Improving the Procedure for the Movement of Goods by Individuals for Personal Use Decree, which will now reflect the new, lower rate.
The single customs payment combines customs duty, VAT and excise tax into one fee charged on goods brought in by individuals for non-commercial purposes.
When the value of imported goods exceeds the duty-free threshold, the single customs payment is calculated only on the excess amount, based on the customs value of the goods — regardless of their tariff classification or country of origin.
For example, if a traveler flies into Uzbekistan with an iPhone worth $1,300, and the duty-free limit for air passengers is $1,000, customs charges would apply only to the $300 difference.
Under the current 30% rate, that would mean a payment of $90 ($300 x 30%). Starting January 1, 2027, with the rate lowered to 20%, the same phone would incur a payment of just $60 ($300 x 20%).
In addition, a further concession for individuals will take effect June 1, 2027: if the calculated single customs payment for non-commercial goods turns out to be lower than the customs processing fees that would otherwise apply, those fees will be waived.
The changes are part of the broader Uzbekistan's New Customs Strategy — 2030, which aims to simplify customs procedures, cut processing times, and raise the share of customs operations conducted without direct staff involvement to 60% by 2030.
The adjustment comes after the government tightened duty-free import allowances for individuals starting May 1, 2025. Under those rules:
- Air travelers: $1,000 (down from $2,000)
- Rail and river travel: $500 (down from $1,000)
- Road and pedestrian border crossings: $300
The allowance for goods sent to individuals via international courier services was also reduced, from $1,000 per quarter to $200 per month.
Since July 20, citizens must have spent at least two days abroad to qualify for the duty-free allowance if returning on foot or by car, or at least three days if returning by air.
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