Uzbekistan launches bonded warehouse experiment to reshape e-commerce and cross-border trade

15 April 2026

Cabinet Resolution No. 136, signed on 13 April 2026, sets ambitious targets for Uzbekistan's e-commerce sector through 2030 and introduces a bonded warehouse experiment running from 1 July 2026 to 1 July 2028. The experiment creates a new customs regime allowing residents and non-residents to store goods in free warehouses and sell them to individuals through specialized e-commerce platforms at reduced customs rates. Alongside the experiment, the resolution targets 30 trillion soum (approximately $2.5 billion) in e-commerce turnover, over 7,500 new jobs and investment projects worth $300 million by 2030.

Core objectives and targets

The resolution sets out the following key goals for the period 2026 to 2030:

• Reaching 30 trillion soum (approximately $2.5 billion) in e-commerce turnover
• Creating over 7,500 new jobs
• Implementing investment projects worth a total of $300 million
• Introducing a unified customs payment system for certain imported goods sold through external e-commerce platforms
• Launching a bonded warehouse system for e-commerce operations

How the bonded warehouse experiment works

The National Agency for Perspective Projects, together with the Ministry of Economy and Finance and the Customs Committee, will run a legal experiment from 1 July 2026 to 1 July 2028. Under this experiment, residents and non-residents can place goods in bonded warehouses on the territory of Uzbekistan and sell them in small quantities to individuals through specialized e-commerce platforms.

The key elements of the experiment include:

• Bonded warehouses will operate under a free warehouse licensing regime
• Sales will be conducted through specialized e-commerce platforms registered in a dedicated registry maintained by the National Agency for Perspective Projects
• Goods in bonded warehouses will be placed under a free warehouse customs regime, allowing individuals to purchase goods for personal use in small quantities
• Goods sold from bonded warehouses to individuals for personal use will be customs cleared based on consignment declarations
• Conformity assessment, sanitary and veterinary surveillance measures will not apply to goods placed in bonded warehouses for sale based on consignment declarations. Instead, compliance responsibility for technical regulations, sanitary and veterinary requirements is placed on the bonded warehouse operators themselves
• When goods are placed in a bonded warehouse by Uzbekistan residents, the repatriation requirement is considered fulfilled
• Goods in bonded warehouses cannot be sold to individuals for the purpose of resale. The exception is confiscated goods that may be taken out of the country

Customs rates for bonded warehouse sales

The resolution establishes differentiated customs treatment depending on which product list applies:

• List 1 goods (electronics, smartphones, laptops, household appliances, tablets, and other items): when sold to individuals without customs entry norms applied, a unified customs payment of 5% of the sale price is collected
• List 2 goods (clothing, footwear, knitwear, and other textile products): when sold to individuals without customs entry norms applied, VAT and a customs duty of 3% of the sale price are collected
• For goods in Lists 1 and 2, when the sale price at the time of customs declaration is lower than the customs value, the unified customs payment or customs duty and VAT are calculated based on the customs value
• For goods not included in Lists 1 or 2 that are registered in the relevant inventory, when sold to individuals for personal use, the standard customs duties apply
• Revenue from the sale of goods received into bonded warehouses is kept separate from other business activity income
• Goods from Lists 1 and 2 brought into the country and sold to individuals within Uzbekistan are exempt from VAT
• When goods from bonded warehouses are sold in small quantities to individuals, the buyer's sales tax payment is transferred to the budget and is not claimed back

Product lists

List 1: Electronics and household appliances (5% unified customs payment)

Note: goods from international intellectual property organizations whose global brand trademarks are registered in the Uzbekistan brand registry are excluded from bonded warehouse placement and sale through specialized e-commerce platforms.

List 2: Clothing, footwear and accessories (VAT + 3% customs duty)

Online pharmacy provisions

The National Agency for Perspective Projects, together with the Ministry of Health, must develop proposals within three months for introducing online sales through e-commerce platforms in pharmacies and pharmacy branches. This includes ensuring each pharmacy has an online order distribution point and developing specific requirements for courier services handling pharmaceutical deliveries, particularly regarding temperature controlled transport containers, drug packaging integrity and other delivery standards.

Customs oversight and monitoring

The resolution establishes a monitoring and oversight framework:

• The National Agency for Perspective Projects, Customs Committee and Tax Committee will cooperate with bonded warehouses and specialized e-commerce platform operators to share information
• They will identify cases of goods being resold and take measures to prevent this
• When resale is identified, customs payments will be recalculated at the standard rate and collected
• The Customs Committee can engage additional contracted staff for customs oversight in bonded warehouse zones, including customs officers and sergeants, funded through agreements with legal entities

Timeline and next steps

• 1 July 2026: the bonded warehouse experiment launches
• Within two months of the resolution (by mid June 2026): the National Agency for Perspective Projects and Customs Committee must jointly establish the procedure for setting up and operating bonded warehouses and report any temporary regulatory inconsistencies to the Cabinet of Ministers
• Within three months (by mid July 2026): proposals for online pharmacy sales through e-commerce platforms must be submitted
• By 1 June 2028: the Ministry of Economy and Finance and the National Agency for Perspective Projects must evaluate experiment results and submit recommendations on whether to continue, modify or formalize the regime permanently
• Monthly review sessions will be held with responsible officials reporting on implementation progress

What this means for your business

This resolution opens significant opportunities for international e-commerce and logistics companies looking to enter or expand in the Uzbek market. The bonded warehouse regime effectively creates a simplified channel for cross-border retail sales with reduced customs burdens, particularly for electronics and consumer goods.

However, companies with globally registered brand trademarks should note that their products are explicitly excluded from bonded warehouse operations under List 1, which could create competitive dynamics between authorized distributors and parallel import channels.

The three month window for developing online pharmacy sales regulations also signals that Uzbekistan is preparing to open up pharmaceutical e-commerce, which is worth monitoring for companies in healthtech and pharmaceutical distribution.

The experiment runs for two years, with a formal evaluation due by June 2028. How the government assesses the results will determine whether this becomes a permanent feature of Uzbekistan's trade architecture.