Export and import operations Tax & Legal, April 2017
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1 Export and import operations Tax & Legal, April 2017
2 Export and import operations Tax & Legal, April 2017
3 Effective trading operations in Uzbekistan Today Uzbekistan actively develops international trading. The country has own regulations which impacts on operations. This brochure briefly describes our services in this field. Generally speaking, imports into and exports goods from Uzbekistan fall under the authority of the State Customs Committee. Some exchange control restrictions are placed on Uzbekistan residents (including Uzbekistan citizens and legal entities) and on foreign currency transactions. Residents and nonresidents can hold bank accounts in any currency. The regulator of exchange control is the Central Bank of Uzbekistan. Export-import operations are under focus of Tax authorities. In the brochure, you also can find the list of countries most favorable treatment. Uzbekistan customs apply more beneficial customs duties to goods under most favorable treatment. Since the list can be changed, we would recommend that you use this brochure for general guidance purposes only and contact us to discuss any situation questions you may have. Our team in Uzbekistan is ready to support and advice the optimal solutions for the business and trading operations in Uzbekistan Deloitte & Touche Audit organization LLC Export and import operations 3
4 Recently passed and draft legislation Customs regulations Analysis of customs regulation Estimation of importexport duties Description of customs procedures Foreign currency regulation and Taxes Comprehensive advice on all currency regulation and control issues; Structuring of foreign trade transactions with local requirements Estimation of potential legal effects and risks Estimation of taxes and duties connected with import-export operations Contracts Preparation / review of importexport contracts Analyze of potential risks Developing optimal options for deals Terms of payments Optimal payment terms Developing legal payment options for trading 2017 Deloitte & Touche Audit organization LLC Export and import operations 4
5 Most favorable treatment Republic of Austria Republic of Latvia Bangladesh Republic of Lithuania Kingdom of Belgium Republic of Malta Republic of Bulgaria Grand Duchy of Luxembourg Federative Republic of Brazil Kingdom of the Netherlands United Kingdom of Great Britain and Northern Ireland Portuguese Republic 2017 Deloitte & Touche Audit organization LLC Export and import operations 5
6 Most favorable treatment Republic of Hungary Islamic Republic of Pakistan The Socialist Republic of Vietnam Republic of Poland Federal Republic of Germany Republic of Slovenia The Hellenic Republic Romania Kingdom of Denmark The Slovak Republic Arab Republic of Egypt Republic of Singapore 2017 Deloitte & Touche Audit organization LLC Export and import operations 6
7 Most favorable treatment The State of Israel United States of America Republic of India Republic of Turkey Republic of Indonesia Republic of Finland Islamic Republic of Iran French Republic Republic of Ireland Czech Republic The Kingdom of Spain Swiss Confederation 2017 Deloitte & Touche Audit organization LLC Export and import operations 7
8 Most favorable treatment Italian Republic Kingdom of Sweden The Hashemite Kingdom of Jordan The Republic of Estonia Republic of Cyprus Japan The Republic of Korea Kingdom of Saudi Arabia People's Republic of China Malaysia 2017 Deloitte & Touche Audit organization LLC Export and import operations 8
9 Free trade area The Republic of Azerbaijan Kyrgyz Republic Republic of Armenia The Republic of Moldova Byelorussia Russian Federation Georgia Republic of Tajikistan Republic of Kazakhstan Republic of Uzbekistan Ukraine 2017 Deloitte & Touche Audit organization LLC Export and import operations 9
10 deloitte.uz About Deloitte Deloitte refers to one or more of Deloitte Touche Tohmatsu Limited, a UK private company limited by guarantee ( DTTL ), its network of member firms, and their related entities. DTTL and each of its member firms are legally separate and independent entities. DTTL (also referred to as Deloitte Global ) does not provide services to clients. Please see for a more detailed description of DTTL and its member firms. Deloitte provides audit, consulting, financial advisory, risk management, tax and related services to public and private clients spanning multiple industries. Deloitte serves four out of five Fortune Global 500 companies through a globally connected network of member firms in more than 150 countries bringing world-class capabilities, insights, and high-quality service to address clients most complex business challenges. To learn more about how Deloitte s approximately 244,000 professionals make an impact that matters, please connect with us on Facebook, LinkedIn, or Twitter. This communication contains general information only, and none of Deloitte Touche Tohmatsu Limited, its member firms, or their related entities (collectively, the Deloitte Network ) is, by means of this communication, rendering professional advice or services. Before making any decision or taking any action that may affect your finances or your business, you should consult a qualified professional adviser. No entity in the Deloitte Network shall be responsible for any loss whatsoever sustained by any person who relies on this communication Deloitte & Touche Audit organization LLC. All rights reserved.
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Albania 10% 10%[Note1] 10% 10% Armenia 10% 10% [Note1] 10% 10% Austria 10% 10% [Note1] 10% 10%
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