In accordance with the document, within the framework of the customs regime “processing in the customs territory” for all participants in foreign economic activity, the requirement to secure the payment of customs duties is canceled, Norma reports. 

For reference: the customs regime of processing in the customs territory is a regime in which goods are imported into the customs territory with conditional exemption from customs duties and taxes for the purpose of processing and export in the form of processed products.

It is planned to include technological equipment, analogues of which are not produced in the republic, in the list of technological equipment exempted from customs duties and VAT when imported into the territory of the Republic of Uzbekistan. 

Until January 1, 2025, a zero rate of import customs duty will be applied to a number of raw materials and semi-finished products. 

From January 1, 2023:

• if the agreement (contract) for the purchase (sale) of equipment (devices, mechanisms, components and spare parts) does not specify separately the cost of services for their installation and (or) launch and adjustment, personnel training and other similar services, the taxable income of a non-resident is calculated on the basis of from the market value of these services;
• the current procedure for calculating the taxable income of a non-resident from the provision of the above services under the specified type of agreement (contract) is canceled in the amount equal to 20% of the value of the object of the agreement.

The Government Commission on Foreign Trade, Investments, Development of Local Industry and Technical Regulation is vested with a number of new powers:

• to approve the list of individual technological equipment included in the list of technological equipment exempt from customs duty and VAT when imported into the territory of the republic, but from the date of production, which has passed more than 3 years, with the condition of exemption only from customs duty; 
• to identify countries that have a high quality and control system for the import of certified and declared equipment, components, raw materials, measuring and transport vehicles, chemicals and lifting mechanisms from which the requirement to obtain a national certificate is canceled, including on the basis of a certificate of origin; 
• to approve the list of circumstances under which customs clearance of products imported for own production needs is allowed without providing a certificate of conformity, provided that it is received in the prescribed manner within two months from the date of customs clearance (based on the importer’s letter of guarantee).