Regulatory landscape shifts for FMCG importers in Uzbekistan
A series of regulatory changes effective from late 2025 and early 2026 are reshaping the operating environment for international FMCG companies importing food and beverage products into Uzbekistan. Key developments include reinstated sanitary certificates, a new sugar tax, tightened transfer pricing scrutiny and a looming tariff reset in January 2027.
What has changed and why it matters
International food and beverage companies operating in Uzbekistan through import-distribution models face a materially changed regulatory environment following a wave of legislative updates in late 2025 and early 2026.
Temporary zero tariff window expiring January 2027
Import customs duties are suspended until 1 January 2027 across most key FMCG categories. Upon expiry, baseline rates apply immediately:
- Chocolate and confectionery: 30% plus minimum USD 0.35/kg
- Water and soft drinks: 30% plus minimum USD 0.50/litre
- Bouillons and soups: 30% plus minimum USD 1.00/kg
- Yoghurt and fermented dairy: 20% plus minimum USD 0.30/kg
Sanitary-epidemiological certificates reinstated
From 1 January 2026, SEZ requirements are restored for imported food products. 50% of penalty revenues are directed to the enforcement body's off-budget fund, creating enforcement incentives.
Sugar tax on sweetened beverages
From 1 April 2026, excise tax rates differentiated by sugar content: up to 5g/100ml at 500 UZS/litre, 5-10g at 515 UZS/litre, 10g+ at 535 UZS/litre. Where sugar content is not indicated on packaging, the maximum rate applies.
Transfer pricing and tax enforcement
Transfer pricing audits are incorporated into standard field tax inspections. New provisions permit direct enforcement of tax debts against a taxpayer's debtors via collection orders. Expanded high-risk invoice provisions deny VAT credits to buyers receiving goods under flagged invoices.
Inventory turnover requirements
Unsold imported food inventory exceeding approximately USD 17,000 remaining unsold for nine months triggers mandatory field tax inspection.
What this means for your business
- Conduct tariff impact assessment ahead of January 2027 duty reset
- Audit SEZ documentation across full product portfolios
- Review sugar content declarations and excise exposure
- Assess transfer pricing documentation
- Establish inventory management protocols to avoid nine-month threshold triggers
- Prepare Uzbek-language packaging for January 2027 deadline