In accordance with the Protocol on the Application of the Agreement in the Free Trade Zone of the CIS member States with the Republic of Uzbekistan (dated 31.05.2013), on December 31, 2020, the transition period adopted by Uzbekistan for the coordination of excise tax rates on goods of domestic production and import expired.
According to Article III of the GATT, "The Contracting Parties recognize that domestic taxes and other domestic charges, laws, regulations and requirements that analyze the domestic sale, offer for sale, purchase, transportation, use of goods, and quantitative regulations requiring mixing, processing" Import imported goods in accordance with the rules and regulations.
In order to fulfill its obligations, Uzbekistan has abolished excise tax on 73 items of import from January 1, 2021, including electrical products (refrigerators, air conditioners, washing machines), food products (margarine, confectionery and other products), carpet products, etc.
