As of 1 August 2020, vehicle manufacturers and importers are obliged to pay a utilisation charge for all vehicles they import into Uzbekistan or place on the market in Uzbekistan.
The utilisation fee has been introduced by way of amending the two laws of Uzbekistan: on Nature Protection and on Wastes.
Utilization charge (or “utilisation fee”) is a fee that is payable for: wheeled vehicles, self-propelled vehicles and vehicle trailers.
The aim of the utilisation charge is to ensure environmental safety and protect the health of citizens and the environment from the harmful effects of waste generated after vehicles have lost their consumer properties. In addition, the utilisation charge is to be used to pay and maintain transport and vehicle waste management infrastructure in Uzbekistan.
The following competent authorities of Uzbekistan will be responsible for the collection of this fee:
- State Customs Committee of Uzbekistan – for imported vehicles placed under “free circulation” in Uzbekistan;
- State Tax Committee of Uzbekistan – for vehicles manufactured or assembled in Uzbekistan.
The following categories of market participants are obliged to pay the utilisation charge (utilisation fee):
- Individuals and companies importing vehicles with the aim to release them for free circulation in Uzbekistan; and
- Companies manufacturing (assembling) vehicles that are intended for free circulation in Uzbekistan.
The following vehicles are exempt from the utilisation fee:
- Those belonging to diplomatic missions or consular posts, international organizations enjoying privileges and immunities in accordance with generally recognized principles and norms of international law, as well as their employees with diplomatic status, members of their families if they do not have Uzbek citizenship;
- category L and M1 vehicles, from the production date of which 30 or more years have passed, categories M2, M3 and N, not intended for the commercial transport of passengers and goods, from the production date of which 50 or more years have passed while the originals of the engine were preserved , body and frame (if any) or their restoration to the original condition;
- vehicles subject to the “temporary importation” regime that have been imported into the territory of Uzbekistan and registered as being “temporarily imported”.
The utilisation fee rates apply as of 1 August 2020. The amount depends on the type of vehicle, its category and technical specifications. The utilisation fees range from 30 to 1500 BRVs. A BRV is a “basic calculated amount” that equals 223,000 Uzbekistani som as at 2 February 2020.
As of 1 August 2020, all excises payable for the importation of vehicles into Uzbekistan are ceasing to apply as they are being replaced by the utilisation charge (utilisation fee).