A new regulation on the functioning of bonded warehouses has been adopted in Uzbekistan, which is intended to serve as a foundation for the development of cross-border e-commerce. According to this procedure, imported goods can be stored under customs supervision until the buyer places an order through specially designated online platforms.
Mechanism of Bonded Warehouses
The resolution adopted by the Cabinet of Ministers defines a bonded warehouse as a special facility within a free warehouse area. Foreign goods remain under customs control until the buyer places an order, after which they undergo customs clearance and are delivered to the recipient.
This new approach is expected to significantly accelerate the delivery process for foreign goods and make purchases on international online platforms more convenient and prompt. These warehouses permit not only storage but also sorting, order picking, packaging, and labeling operations (excluding excise goods), as well as simple assembly work. However, manufacturing activities and product processing at these facilities are prohibited.
Requirements for Operators and Sales
Only legal entities meeting several strict criteria can operate bonded warehouses. These include possessing a license for free warehouse operations, inclusion in a special register, partnership with an e-commerce platform, ownership of a warehouse complex covering at least fifteen thousand square meters, and the use of an automated accounting system integrated with customs information systems. The decision to include an entity in the register is made by the Customs Committee within ten working days.
The sale of imported goods must occur exclusively through approved electronic trading platforms. As soon as an order is placed, the information is automatically transmitted to customs authorities. After all necessary customs duties are paid, the goods are released for free circulation and sent to the buyer. If the purchase is made outside of Uzbekistan, the goods are cleared under export procedures and removed directly from the bonded warehouse territory.
Storage Periods and Goals of the Reform
The maximum storage period for goods in a bonded warehouse is set at two years. If the products have not been sold within this period, the warehouse owner is obliged to either export them or transfer them to another customs regime within one month, paying the relevant legislative fees.
The government hopes that this reform will help increase the transparency of customs procedures, reduce logistics costs, and speed up the delivery of imported goods, thereby stimulating the development of e-commerce. Plans were previously announced for the experimental implementation of a new marketplace operating mechanism through the bonded warehouse system in Uzbekistan between 2026 and 2028, which will allow customs duties to be collected only upon the actual sale of the goods to the end consumer.