Service 07 — Customs
Customs clearance for cargo from China
Customs clearance means declaring goods from China under Uzbek law, paying duty and VAT, and releasing the cargo for free circulation. An individual receives up to $200 per month by courier without payments and pays 30% (minimum $3/kg) on anything above. A company pays duty by HS code (0–30%) plus 12% VAT. We calculate the payments before the cargo ships and clear it with a customs declaration (GTD).
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$200/month
Individuals, by courier
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30%
On the excess
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12%
Import VAT
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0–30%
Duty, by HS code
Three models: who is the importer of record?
The key question when importing from China is who faces customs as the importer of record (the declarant). It determines the payments, the paperwork and the liability. We work under all three models and tell you at the start of the conversation which one fits your case.
| Model | Importer of record | Payments | What you receive |
|---|---|---|---|
| 1. Parcel to an individual | You, the recipient (by PINFL) | Up to $200/month — none; 30% on the excess, min $3/kg; a fee of 2% of BRV per kg | The courier operator’s receipt |
| 2. GSR as importer | GSR Logistics under its own contract | Duty by HS code + 12% VAT + clearance fee — built into the price | A domestic sale with an electronic invoice |
| 3. Your own contract | Your company or sole trader | Duty + 12% VAT + fee, paid in your own name | The full import file: GTD, contract, invoice, certificate |
What are the rules for individuals?
Since May 1, 2025 the personal allowance for goods arriving by international courier is $200 per calendar month (PKM-244 of April 19, 2025). The allowance applies not per parcel but to all orders in the month combined, tracked by the recipient’s PINFL. For international post the allowance is $100.
Anything above the allowance is charged a single customs payment of 30%, but no less than $3 per kilogram (PP-4508). For a $250 parcel, for example, the payment is calculated on $50 and comes to $15. On top of that, every kilogram of a courier parcel carries a fee of 2% of the base calculation value (BRV) under PKM-55, in force since May 4, 2025 — the courier operator pays it and usually passes it on to the recipient.
The remaining allowance is shown in the “International courier shipments” service on my.gov.uz and in the E-Tijorat app. A planned change: under the “New Customs 2030” decree (UP-174, August 2026), from January 1, 2027 the rate drops to 20% and the minimum to $2/kg. Until then the current rate applies.
How much does a company pay?
For a company or sole trader the duty comes from the PP-3818 schedule by the 10-digit HS (TN VED) code, as amended by PP-58 of February 11, 2026. There is no free-trade agreement with China, so most-favoured-nation rates apply; without a certificate of origin the rate doubles. VAT is added at 12% of the customs value plus duty plus excise. Ordinary consumer goods carry no excise.
| Goods (HS code) | Duty | VAT |
|---|---|---|
| Clothing (61, 62) | 20% + a per-piece minimum ($0.50–4) | 12% |
| Footwear (64) | 20%, min $3/pair | 12% |
| Smartphones (8517) | 5% | 12% |
| Computers and laptops (8471) | 0% | 12% |
| Industrial machinery (8479 etc.) | 0% | 12% |
| Furniture (9403) | 15%, min $0.40/kg | 12% |
| Toys (9503) | 10% | 12% |
| Cosmetics (3304) | 30%, min $0.50/kg | 12% |
Clearance fee and payment terms
The customs clearance fee is set in base calculation values (BRV) and depends on the value of the consignment (PKM-55 of January 31, 2025): up to $10,000 — 1 BRV, $10–20k — 1.5 BRV, $20–40k — 2.5 BRV, $40–60k — 4 BRV, $60–100k — 7 BRV, above that — 10 to 25 BRV. The BRV changes every year, so we quote the fee in BRV rather than soums.
From March 1, 2026 a preliminary declaration cuts the fee by 20%, and from June 1, 2026 payments can be spread over up to 120 days (UP-250 of December 17, 2025). Prepayment to the supplier is not mandatory, but prepaid goods must be imported or the money returned within 180 days (PKM-283 of May 14, 2020).
Which documents are needed?
If you import under your own contract, you will need the file below. We assemble it together with the supplier and handle the Chinese-language correspondence ourselves.
- A foreign-trade contract registered in EEISVO (E-Contract); since May 19, 2025 all foreign-trade paperwork goes through this system
- Invoice and packing list, with the weight and contents of every piece
- Transport document: CMR (road), SMGS (rail) or AWB (air)
- Certificate of origin, to keep the most-favoured-nation rate
- A 10-digit HS (TN VED) code for every product
- Certificate or declaration of conformity — the list was cut by PKM-554 (September 2, 2025) but still covers electrical goods, children’s products, cosmetics and food
- SES (sanitary) conclusion for food, cosmetics, children’s goods and polymers (PKM-379/2012)
- The customs declaration (GTD), filed electronically; customs releases the goods within 1 working day, excluding third-party approvals
How does the process work?
Clearance starts before the cargo leaves China — that way nothing waits at the border.
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You send the product list
Name, quantity, price, material and photos. We pick the HS code, calculate duty, VAT and the fee, and compare the three models.
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We choose the model
Personal use — a parcel; shop stock — GSR’s contract or your own. If needed, we help register the contract in EEISVO.
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We prepare the documents
We obtain a correct invoice, packing list and certificate of origin from the supplier; if a certificate and SES are required, a sample is sent ahead.
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The declaration is filed
Once the cargo has passed Khorgos and reached the Yallama post, the electronic GTD is filed and payments are made against the invoice.
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The cargo is released
Customs releases the goods for free circulation; you receive the GTD (model 3) or an electronic invoice (model 2). The cargo arrives at the Tashkent warehouse.
What we do not clear
Some goods need a permit and some are banned outright. We do not accept such cargo, or handle it only with the permit in hand:
- Drones — banned for individuals; permits are issued only to legal entities for official tasks
- Radios, transmitters and many routers — no entry without a permit from the Electromagnetic Compatibility Centre (PKM-801 of December 22, 2020)
- Medicines for commercial purposes — state registration and a Ministry of Health permit are required
- Food, plants and animal products — not without SES, phytosanitary and veterinary documents
- Counterfeit brands, weapons, explosives, extremist material — under no circumstances
Frequently asked questions
How much can I order from China per month without customs payments?
$200 per calendar month by courier and $100 by international post, per individual, combined across all parcels by PINFL (PKM-244, since May 1, 2025). The allowance is for personal use only and does not cover shop stock.
How much do I pay above the allowance?
30% of the excess, but no less than $3/kg (PP-4508). From January 1, 2027 the rate is planned to fall to 20% and $2/kg (UP-174) — until then the current rate applies.
How do I import goods for my shop legally?
Two ways: GSR imports under its own contract and sells to you with an electronic invoice, or you register a contract in EEISVO as a sole trader or LLC and the GTD is issued in your name. In both cases duty by HS code and 12% VAT are paid.
What is the duty on clothing and footwear?
Clothing — 20% plus a per-piece minimum ($0.50–4); footwear — 20%, at least $3 per pair; children’s knitwear — 10% (PP-3818 as amended by PP-58/2026). VAT of 12% is added on top.
Is a certificate always required?
No, it depends on the HS code. PKM-554 (September 2, 2025) shortened the list, but electrical goods, children’s products, cosmetics and food still need a certificate or declaration, and it must exist before release. Goods for personal use are exempt.
How many days does clearance take?
With a complete file the Customs Code requires release within 1 working day; in practice the Yallama post takes 2–5 days because of queues and inspection. A preliminary declaration shortens the wait and cuts the fee by 20%.
Who pays the customs payments, and when?
The importer of record: for a parcel — you, against the courier’s receipt; under GSR’s contract — we do, and the amount is built into the price; under your own contract — your company, before release against the GTD. We always calculate the amount before the cargo ships.
Is customs included in the consolidated-cargo price?
Yes, the truck-cargo rate includes clearance under the company’s documents. If you import under your own contract, duty and VAT are calculated separately — you can find them out in advance in the calculator or from your manager.
Contact
We calculate duty and VAT before you ship.
Send the product name, quantity and approximate price — we will classify the goods and compare the payments under the three models.