Customs charges on cargo from China are calculated in two different ways in 2026. An individual pays nothing on courier parcels up to $200 a month and 30% (at least $3/kg) on the excess. A company or sole trader pays duty by HS code (clothing 20%, phones 5%, computers 0%), 12% VAT and a clearance fee set in BRV. Below: the duty table, two worked examples and the document checklist.
Two paths: a parcel or a commercial import?
The question customs asks first is in whose name and for what purpose the goods are entering. The rules, the payments and the paperwork all follow from the answer.
| Criterion | Individual (parcel) | Company or sole trader (import) |
|---|---|---|
| Purpose | Personal use | Resale, production, services |
| Free allowance | Courier $200/month, post $100 | None |
| Above the allowance | 30%, min $3/kg (on the excess) | — |
| Main charges | Single customs payment + 2% of BRV × kg | Duty (HS code) + 12% VAT + fee in BRV |
| Document | Courier operator’s receipt | Customs declaration (GTD), contract, invoice, certificate |
| Who declares | The courier operator | The importer or a customs broker |
| Right to sell the goods | No | Yes, with an electronic invoice |
Goods for a shop, an Uzum store or a stall at Abu Sakhiy are always a commercial import. Customs treats a parcel as commercial when it sees large quantities of identical items, repeat orders within a month, or a mismatch between the recipient’s age or address and the goods (the PKM-244 criteria), and then requires full clearance.
Individuals: how does the $200 allowance work?
Cabinet of Ministers Resolution No. 244 of April 19, 2025 set new allowances from May 1, 2025. The limit depends on how the goods arrive:
| Mode of entry | Free allowance | Period |
|---|---|---|
| International courier (cargo, express) | $200 | Calendar month |
| International post | $100 | One item |
| Air (accompanied baggage) | $1,000 | One entry |
| Rail, river | $500 | One entry |
| Road, on foot | $300 | One entry |
Three points matter:
- The allowance is cumulative. $200 is not per parcel but for every parcel delivered to your PINFL during the month, whatever the number of sellers or couriers.
- You can check the balance. The “Information on international courier shipments” service on my.gov.uz and the E-Tijorat app show the remaining amount for the current month, the value and weight of each parcel and the courier operator’s tax ID. If you reject a parcel that is not yours, customs will not release it. Couriers using someone’s PINFL without consent face liability.
- The excess is charged at 30%. The single customs payment (PP-4508) replaces duty, VAT and excise: 30%, but no less than $3/kg. According to the Customs Committee’s explanation of July 29, 2025, it applies only to the amount above the allowance.
Worked example: a $250 parcel weighing 3 kg, allowance untouched this month. The excess is $50; 30% = $15; the weight minimum is 3 × $3 = $9; the higher figure applies — $15. Add the courier fee of 2% of BRV per kilogram (PKM-55, in force since May 4, 2025), i.e. 6% of BRV for 3 kg. The courier operator pays that fee and usually adds it to the recipient’s bill.
Planned change. Presidential Decree UP-174 (“New Customs 2030”, August 27, 2026) lowers the single payment to 20% and the minimum to $2/kg from January 1, 2027. In 2026 the rate is still 30% and $3/kg.
Companies and sole traders: how are duty, VAT and the fee calculated?
For a commercial import the charges come in three layers, calculated in sequence:
- Customs value = the invoice price of the goods + transport and insurance from China to the Uzbek border.
- Duty = customs value × the rate for the HS code (PP-3818, Annex 1, as amended by PP-58 of February 11, 2026). Many lines read “percentage, but no less than … $ per piece (kg, pair)” — the higher amount applies. China has no free-trade agreement with Uzbekistan, so MFN rates apply; without a certificate of origin the rate doubles.
- VAT 12% = (customs value + duty + excise) × 12%. Excise applies only to alcohol, tobacco, fuel, cars and, from April 1, 2026, sugary and energy drinks and chips — ordinary consumer goods carry none. Import VAT is deductible for VAT payers.
- Customs clearance fee — in BRV, by consignment value (PKM-55 of January 31, 2025):
| Consignment value | Fee |
|---|---|
| up to $10,000 | 1 BRV |
| $10,000–20,000 | 1.5 BRV |
| $20,000–40,000 | 2.5 BRV |
| $40,000–60,000 | 4 BRV |
| $60,000–100,000 | 7 BRV |
| $100,000–200,000 | 10 BRV |
| $200,000–500,000 | 15 BRV |
| $500,000–1 million | 20 BRV |
| over $1 million | 25 BRV |
The BRV (base calculation value) changes every year, so we quote the fee in BRV rather than soums. Decree UP-250 of December 17, 2025 eases the process for business: from March 1, 2026 a preliminary declaration cuts the fee by 20%, and from June 1 payments can be deferred or paid in instalments for up to 120 days.
Duty rates by product category
The table gathers the most requested lines from Annex 1 to PP-3818 (as amended by PP-58 of February 11, 2026). The exact rate depends on the 10-digit HS code — we check it for every item separately.
| Goods (HS group) | Duty | Note |
|---|---|---|
| Clothing (61–62) | 20%, min $0.50–4/pc | T-shirts $0.50/pc, suits and coats $2–4/pc; children’s knitwear (6111) 10% |
| Socks | 20%, min $0.20/pair | |
| Bed linen (6302) | 20%, min $2/kg | |
| Footwear (6401–6405) | 20%, min $3/pair | |
| Bags and suitcases (4202) | 20% | |
| Phones (8517) | 5% | UzIMEI registration, declaration of conformity |
| Computers, laptops (8471) | 0% | |
| TVs, monitors (8528) | 10% | |
| Headphones, speakers (8518) | 10%, min $1 | |
| Batteries (8507), chargers (8504) | 5% | Lithium — truck or rail only |
| Small kitchen appliances (8509) | 20%, min $3 | Vacuum cleaners 20%, min $15 |
| Washing machines | 20%, min $20 | Split air conditioners 30%, min $50 |
| Kettles, irons (8516) | 10% | LED lamps 15% |
| Furniture (9403) | 15%, min $0.40/kg | Seats (9401) 10%, mattresses (9404) 10% |
| Toys (9503) | 10% | Certificate and SES |
| Cosmetics (3304) | 30%, min $0.50/kg | Perfume 30%, min $2.50/kg; SES + Uzbek label |
| Auto parts (8708) | 5% | |
| Industrial machinery (8479, 8467, 8443) | 0% | Electric motors 5% |
| Fabrics | 5–10% | |
| Plastic housewares | 20% | Ceramic and glass tableware 15% |
Rates verified as of September 8, 2026; the final calculation is confirmed by customs in the declaration.
Two worked examples
100 kg of clothing (400 T-shirts)
Goods $1,200, transport from Yiwu to the border $300 — customs value $1,500. Certificate of origin available.
| Line | Calculation | Amount |
|---|---|---|
| Duty (HS 6109) | 20% × $1,500 = $300; minimum $0.50 × 400 = $200 | $300 |
| VAT 12% | ($1,500 + $300) × 12% | $216 |
| Clearance fee | consignment up to $10,000 | 1 BRV |
| Total customs charges | $516 + 1 BRV |
Without a certificate of origin the duty would be $600 and VAT $252 — $852 in total. This consignment cannot travel as a personal parcel: 400 identical items are commercial cargo under the customs criteria.
50 smartphones
$150 each, $7,500 in total, transport $100 — customs value $7,600.
| Line | Calculation | Amount |
|---|---|---|
| Duty (HS 8517) | 5% × $7,600 | $380 |
| VAT 12% | ($7,600 + $380) × 12% | $958 |
| Clearance fee | consignment up to $10,000 | 1 BRV |
| Total customs charges | $1,338 + 1 BRV |
Also: every phone is registered in the UzIMEI database and the batch needs a declaration of conformity. An individual may bring 2 phones per border crossing — 50 phones can only enter as a commercial import.
Which documents are required?
When you import under your own contract, customs receives this file:
- Foreign-trade contract registered in EEISVO (E-Contract, service 96 on my.gov.uz) — since May 19, 2025 all foreign-trade paperwork runs through this system; banks refuse payments on an unregistered contract.
- Invoice — product names, quantity, price, currency, delivery term (EXW, FOB).
- Packing list — number of packages, gross and net weight, volume.
- Transport document — CMR (road), SMGS (rail) or AWB (air).
- Certificate of origin — to keep the MFN rate; without it the duty doubles.
- HS code — the 10-digit classification for every product line.
- Certificate or declaration of conformity, SES conclusion — where the HS code requires them, before the declaration is filed.
- Electronic customs declaration (GTD) — filed by a customs broker or by you; under the Customs Code release takes 1 working day, excluding approvals by other agencies.
Prepayment is not mandatory — the contract sets the terms. If you do pay in advance, the goods must arrive or the money must be returned within 180 calendar days (PKM-283 of May 14, 2020), otherwise penalties start.
Certification, SES and the Uzbek-language label
PKM-554 of September 2, 2025 shortened the mandatory certification list and moved many groups to a declaration of conformity. Electrical goods, children’s products and toys, cosmetics and food still require conformity assessment — we check the exact list by HS code with Uzstandard. Food, cosmetics, children’s goods, polymers and chemicals need an SES conclusion, obtained online before the declaration.
Consumer goods that need a certificate or SES must carry a label in Uzbek in Latin script (Decree UP-140 of August 15, 2023, in force since January 1, 2024); the label states the importer’s name and address. Goods for personal use and goods without consumer packaging are exempt.
What does GSR Logistics do?
We provide freight, consolidation and customs clearance services, and we settle at the start of the conversation who the importer of record will be:
- Personal parcel — through a courier operator in your name; we tell you in advance how the $200 allowance and the 30% on the excess work out. We never use other people’s PINFL data.
- GSR as importer — we clear the goods under our own contract, duty, VAT and the fee are built into the price, and you receive a domestic sale with an electronic invoice.
- Your own contract — we act as forwarder and broker: we pick the HS code, prepare the document file with the supplier in Chinese, help register the contract in EEISVO, and the GTD is issued in your name.
In all three cases duty and VAT are paid as the law requires — we calculate them before the cargo leaves. More: Customs clearance, How to order from 1688 and Shipping from China to Uzbekistan.
Manager’s tip. Before you send your product list, add the material and a photo of every item: the HS code is chosen from exactly that information, and a knitted T-shirt falls under a different code from a woven one. And ask the supplier for a certificate of origin up front — it halves the duty.
This guide is general information. Rates and allowances were verified against lex.uz documents as of September 8, 2026; the customs value and the code are confirmed by the customs authority at declaration. For an exact calculation, send your product list to a manager.