Uzbekistan may introduce new rules for entrepreneurs who ship products to foreign markets via marketplaces. The point is that exporters who want to use tax incentives will now be required to submit a cargo customs declaration. It is noted that this initiative has been approved by the Legislative Chamber of the Oliy Majlis.
The main goal of the new procedure is simple: at a time when e-commerce is increasingly “paperless,” to accurately track export volumes, show official turnover, and ensure that only genuine exporters benefit from incentives. In other words, those who truly export goods get support, while those trying to run “schemes” get no way through.
What does the declaration provide? Most importantly, it enables exporters to apply a zero rate of value added tax (VAT). In practice, this is a major relief for exporters: if documents are correct and official, the tax “roadmap” becomes clear as well.
The draft law includes another important point: it introduces clear definitions for terms widely used in e-commerce but not understood the same way by everyone. In particular:
- “marketplace operators” and “order aggregators”
- “digital streaming services”
- “e-commerce participants”
- “cross-border e-commerce”
These definitions legally clarify the question “who is responsible for what?”. Because in online trade, a single chain often includes multiple parties: the seller, the platform, the payment system, logistics, an aggregator… When rules are unclear, disputes and misunderstandings grow.
Lawmakers emphasize that these norms will increase transparency in the online trade market, speed up marketplace development, and help reduce the shadow economy. Simply put: “when everything is clear, business moves forward.”
Of course, for entrepreneurs an additional document means additional time and procedures. But on the other hand, if the formalization system is set up properly, exporters can benefit too: they can obtain the VAT incentive on a legal basis, make their trade transparent, and later appear more reliable to a bank, investor, or international partner.
Conclusion: marketplace exports are no longer just “sold and shipped,” but are becoming a fully formalized channel with clear accounting. If these rules work properly, trust in online exports will grow, competition will become fairer, and most importantly, access to foreign markets for entrepreneurs may open even wider.
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