As of 1 July 2026, the Ministry of Economy of the Republic of Uzbekistan, acting through its Tax Committee, officially published amendments to Implementing Regulation No. 2026/1422 (commonly referred to as the UCC‑IA). The regulatory update is part of a broader initiative to modernise customs procedures, reduce bureaucratic friction, and align Uzbekistan’s trade facilitation framework with OECD best practices. The amendments were released on 10 August 2026 (10/08/2026) and will become fully enforceable on 1 July 2026, providing a six‑month transition window for businesses to adapt their operational processes.
Key Takeaways
- Electronic Certificates and Paperless Documentation: The revised regulation abolishes the mandatory use of paper‑based certificates of origin. Companies can now submit electronic certificates through the government‑approved digital platform, which integrates directly with the customs information system. This change reduces processing time by an estimated 30 % and eliminates the risk of document loss or forgery.
- Extended Review and Retroactive Review Periods: The amendments introduce a clear, fixed timeline for customs and tax examinations. All relevant enterprises must retain customs transaction records, tax returns, and supporting documentation for a minimum of five (5) years from the date of submission. Failure to maintain adequate records may result in penalties of up to 10 % of the assessed tax liability.
- Transition and Grace Period: To facilitate adoption, a transitional period until 31 December 2026 is granted. During this period, companies may continue using existing paper‑based processes provided they submit a formal migration plan to the Tax Committee and demonstrate progress toward full electronic compliance.
- Digital Verification and Audit Trails: All electronic submissions generate an immutable audit trail, enabling real‑time monitoring by customs authorities. The system automatically flags inconsistencies between declared values and supporting documentation, reducing the likelihood of undetected errors.
Practically, taxpayers are advised to register for the electronic certificate service well before the July 2026 deadline, update internal document‑management workflows, and conduct staff training on the new platform. The Tax Committee has also published a detailed guidance note (available on the official portal) that outlines step‑by‑step procedures for electronic filing, data retention, and interaction with customs officers during audits.