Customs Clearance of EVs and Hybrids in Uzbekistan in 2026: Full Breakdown of Duty, VAT and the Recycling Fee
"An electric car clears customs for free" is the most expensive myth on the market. Yes — import duty and excise on EVs in Uzbekistan were abolished back in 2019 — but that does not mean zero payments. This guide breaks clearance down by the law: what it is made of, how a pure EV differs from a plug-in (PHEV) and a regular (HEV) hybrid, and what it really costs to bring a car from China in 2026.
What customs clearance is made of
Importing a passenger car involves four charges:
- Customs duty — depends on the powertrain, the car's age, and whether you have a certificate of origin.
- Excise — generally not applied to Chinese passenger cars.
- VAT 12% — calculated on "customs value + duty + excise" (UZ Tax Code).
- Recycling (utilization) fee + processing fee — fixed charges in BHM (base calculation value = 412,000 so'm).
Comparison by powertrain
| Type | Duty | Excise | VAT | Recycling fee |
|---|---|---|---|---|
| Electric (BEV) | 0% | 0% | 12% | 120 BHM (new ≤3y) / 210 BHM (>3y) |
| Plug-in hybrid (PHEV) | 0% | 0% | 12% | same as an EV |
| Regular hybrid (HEV) | 15–40% by age | 0% | 12% | by engine size |
| Petrol / diesel | 15–40% + $1–3 per cm³ | 0% | 12% | by engine size |
The big misconception: an EV's duty and excise are zeroed, but you still pay 12% VAT — calculated on the customs value. So an EV is never "free" to clear.
Electric vehicles: what you actually pay
Duty and excise are 0% (the 2019 incentive). Two charges remain:
- VAT 12% on the customs value (car price + freight to the border).
- Recycling fee: for a new EV (under 3 years) — 120 BHM ≈ 49.4M so'm (~$3,900); for cars over 3 years — 210 BHM (rates in force since 01.05.2025, CMR №358).
- Processing fee — 2.5 BHM (~1M so'm).
Plug-in (PHEV) vs regular (HEV) hybrid — the key difference
Most articles lump all hybrids together — and get it wrong.
- PHEV (charges from a socket) — treated as an EV: 0% duty, you pay only VAT + the recycling fee like an EV.
- HEV (self-charging, no plug) — cleared like a combustion car: 15–40% duty by age, plus 12% VAT and a recycling fee by engine size.
The gap is tens of millions of so'm. Confirm which hybrid you're actually buying before you commit.
Worked example: a new $25,000 EV
| Charge | Amount |
|---|---|
| Duty (0%) | $0 |
| Excise (0%) | $0 |
| VAT 12% | ~$3,000 |
| Recycling fee (120 BHM) | ~$3,900 |
| Processing fee (2.5 BHM) | ~$80 |
| Total clearance | ≈ $6,980 |
This is a ballpark. Get the exact figure for your car, year and the current FX rate in our customs calculator — coefficients and the rate change, and the calculator is tied to current law.
Certificate of origin (ST-1)
For petrol/diesel cars an ST-1 certificate (CIS / free-trade origin) gives a preferential 0% duty. For EVs the duty is already zero, so the certificate doesn't change an EV's duty. From 28 February 2026, goods without confirmed origin face an additional duty instead of the previous doubling — which changes the math for combustion cars without a certificate.
After clearance: registration
- Receive the customs declaration (GTD) and pay all charges.
- Certification and the SBKTS / vehicle safety certificate.
- Registration and plates. EVs get "green" plates.
Common mistakes
- Assuming an EV clears at "zero" — forgetting VAT and the recycling fee (~$7,000 on a new car).
- Confusing PHEV and HEV — overpaying duty.
- Using a stale FX rate or an old BHM — the numbers drift.
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Tez Motors handles clearance turn-key: sourcing in China, shipping, clearance and registration. Price your car in the calculator or pick a model in the catalog.
*Rate sources: CMR №358 of 09.06.2021 (am. 05.2025), UZ Tax Code, CMR №55. BHM = 412,000 so'm. Rates and FX change — verify current values in the calculator.*
