Temporary import of vehicles by foreign individuals
A motor vehicle imported by an individual for non-commercial purposes is subject to customs clearance under the customs regime of release for free circulation (according to the Customs Code of the Republic of Uzbekistan dated January 20, 2016)
Temporary import of vehicles into the customs territory by foreign individuals with exemption from customs payments is allowed provided that the vehicle is imported for non-commercial purposes by this person during his stay in the customs territory. In this case, the vehicle must be registered in the territory of a foreign state. (Chapter 23, Article 158 of the Customs Code of the Republic of Uzbekistan)
After the expiration of the period, vehicles are subject to re-export from the customs territory through any customs authority in an unchanged state or placed under the appropriate customs regime. When re-exporting, customs payments are not paid and economic policy measures are not applied.
Re-export of vehicles is not carried out if they were seriously damaged due to an accident or force majeure, which must be confirmed by the authorized body.
The total period of stay in the customs territory of a temporarily imported vehicle by foreign individuals for non-commercial purposes may not exceed in aggregate ninety calendar days during a calendar year. (Chapter 23, Article 159 of the Customs Code of the Republic of Uzbekistan)
Temporary import beyond the specified period is carried out with the payment of a fee established by the Cabinet of Ministers of the Republic of Uzbekistan. Until the levy is collected, the vehicle is subject to temporary storage in places determined by the customs authorities.
The fee is not paid:
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Temporary export of vehicles by individuals of the Republic of Uzbekistan
Individuals of the Republic of Uzbekistan have the right to temporarily export vehicles they need for non-commercial purposes outside the customs territory, for the period of their temporary stay in a foreign state (Chapter 23, Article 160 of the Customs Code of the Republic of Uzbekistan)
Vehicles are exempt from paying customs duties when they are temporarily exported and re-imported into the customs territory.
At the request of a citizen of the Republic of Uzbekistan, customs authorities can identify temporarily exported vehicles, if this will contribute to the exemption from customs payments when they are re-imported.
Vehicles transported by an individual, in the event that their immediate customs clearance or payment of customs payments is not possible, are subject to placement under the customs regime of temporary storage (Chapter 23, Article 161 of the Customs Code of the Republic of Uzbekistan)
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Retail trade in new imported cars is carried out exclusively by legal entities – official dealers of manufacturing enterprises (clause 4 of the decree of the President of the Republic of Uzbekistan No.PP-1245 dated December 22, 2009 "On the forecast of the main macroeconomic indicators and parameters of the state budget of the Republic of Uzbekistan")
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