Uzbekistan Sets New Rules for Calculating Customs Value of Exports

Uzbekistan’s Cabinet of Ministers has approved a new regulation defining how the customs value of goods is determined when exported from the country. The document was published on the legal portal Lex.uz.

Under the decision, the customs value serves as the basis for calculating export duties and other mandatory payments. The use of false or arbitrary figures in this process is strictly prohibited.

The main calculation method will be Method No. 1 which is based on the transaction value of the exported goods. If this is not possible, other approaches will be applied step by step:

Method No. 2 — transaction value of identical goods
Method No. 3 — transaction value of similar goods
Method No. 5 — computed value method (production and export costs)
Method No. 6 — fallback method using customs data and alternative pricing sources

If exporters cannot provide supporting documents, customs authorities will rely on transactions involving identical or similar goods. When the fallback method is used, reference points may include the electronic database of customs declarations, official price lists from manufacturers and suppliers, exchange quotations, catalogues, as well as global and domestic market prices.

Officials emphasised that the new procedure is designed to streamline calculations and prevent subjective practices in determining the customs value of exported goods.