According to Article 300 of the Customs Code of the Republic of Uzbekistan, customs duties in the amount of rates established by the customs tariff are applied to goods originating from countries with which the Republic of Uzbekistan establishes the most favored nation treatment in trade and economic relations, regardless of the country of departure of the goods and the exporter.
For goods originating from countries with which trade and economic relations do not provide for the most favored nation treatment or whose country of origin is not established, customs duty rates are doubled.
Import customs duties are not charged when importing goods originating from the customs territory of the countries that signed the Agreement on the establishment of a free trade zone.
The collection of a utilization fee to ensure environmental safety, protect the health of citizens and the environment from the harmful effects of waste generated after the loss of consumer properties of wheeled vehicles, self-propelled vehicles and trailers for them is provided for by the Economic Mechanism for Ensuring Nature Protection (Article 33 of the Law of the Republic of Uzbekistan "On Nature Protection" https://www.lex.uz/acts/7065).
Decree of the Cabinet of Ministers of the Republic of Uzbekistan dated 02.06.2020 No. 347 (https://lex.uz/ru/docs/4848953) approved the rates of the utilization fee and the list of types and categories of wheeled vehicles, self-propelled vehicles and trailers for them, in respect of which the utilization fee is paid.
Decree of the Cabinet of Ministers of the Republic of Uzbekistan dated June 9, 2021 No. 358 (https://lex.uz/ru/docs/5456937), approved the Regulations on the procedure for collecting, returning and using the recycling fee for wheeled vehicles, self-propelled vehicles and trailers for them.