What is the duty on a used US car in Uzbekistan?

For a car over three years old, 40% of the customs value plus $3 for every cm³ of engine displacement. For cars one to three years old, 30% plus $1.8 to $3 per cm³; for new cars under a year old, 15% plus $0.4 to $1 per cm³.

What else is charged besides duty?

A recycling fee (for cars over three years old, 90 to 480 BRV depending on engine size), VAT of 12% on the customs value together with duty and the recycling fee, and a customs fee of 0.2% of value — not less than $25 and not more than $3,000.

Is it worth importing a US car into Uzbekistan?

For most used cars, no: on a car with a 2.0 L engine and a $10,000 customs value, duty and VAT alone exceed $12,400. The exceptions are electric vehicles, which carry zero duty, and cars under three years old with a small engine bought well below market.

Are there concessions for electric vehicles?

Yes, the import duty rate for electric vehicles is zero. The recycling fee and VAT apply as usual.

Importing a US car to Uzbekistan in 2026: 40% + $3 per cm³ duty, and why to run the numbers first

How customs clearance of a US auction car works in Uzbekistan: duty from 15% + $0.4 per cm³ on new cars to 40% + $3 per cm³ over three years old, a recycling fee set in BRV, 12% VAT, zero duty on electric vehicles and a worked example.

September 19, 2026·3 min read

A balance scale where customs charges outweigh the car, with an electric car standing apart

Uzbekistan protects its domestic car industry, and the customs tariff is built accordingly: the older the car, the higher both the percentage and the surcharge per cubic centimetre. For a typical US auction lot — a car over three years old — duty alone usually exceeds the price of the car.

That does not make the calculation pointless. It means the calculation comes before the purchase — and that only two categories work.

Import duty: a percentage plus dollars per cm³

Engine size	Car under 1 year	1 to 3 years	Over 3 years
Up to 1,000 cm³	15% + $0.4 per cm³	30% + $1.8 per cm³	40% + $3.0 per cm³
1,000–1,500 cm³	15% + $0.6 per cm³	30% + $2.0 per cm³	40% + $3.0 per cm³
1,500–1,800 cm³	15% + $0.8 per cm³	30% + $2.5 per cm³	40% + $3.0 per cm³
1,800–3,000 cm³	15% + $1.0 per cm³	30% + $2.5 per cm³	40% + $3.0 per cm³
Over 3,000 cm³	—	30% + $3.0 per cm³	40% + $3.0 per cm³

The percentage applies to the customs value. Charges are computed in dollars and paid in soums at the Central Bank rate.

The other charges

Charge	Rate
Recycling fee, cars over 3 years old	Up to 1 L — 90 BRV; 1–2 L — 210 BRV; 2–3 L — 330 BRV; 3–3.5 L — 390 BRV; over 3.5 L — 480 BRV
VAT	12% of the customs value together with duty and the recycling fee
Customs fee	0.2% of value, not less than $25 and not more than $3,000

The BRV (base calculation unit) is revised periodically — check its current value on the clearance date.

Example: a 2021 2.0 L sedan with a $10,000 customs value

Charge	Calculation	Amount
Duty	40% × $10,000 + 1,998 cm³ × $3	$9,994
VAT (before the recycling fee)	12% × ($10,000 + $9,994)	$2,399
Customs fee	0.2% × $10,000, minimum $25	$25
Recycling fee	210 BRV + 12% VAT on that amount	at the BRV in force

Before the recycling fee the charges already come to $12,418 — 24% more than the car itself.

Where importing still works

Electric vehicles. The import duty rate is zero; the recycling fee and VAT still apply. This is the one category where a US auction is consistently competitive.
Cars under three years old with a small engine. 30% + $2.0 per cm³ on a 1.5 L is still workable arithmetic if the lot was bought well below market.
Cars from free-trade-area countries with an ST-1 certificate of origin pay no duty — but US cars do not qualify.
Everything else needs especially careful pricing: on a car over three years old the charges almost always exceed the price of the lot.

Whatever the category, two things are settled before the auction: the exact auction fees from a lot number and whether a car with that title can be exported. The route usually runs by sea to Poti and onward in transit; how the neighbours calculate is covered in the articles on Kazakhstan and Kyrgyzstan.

Price the Copart and IAAI fees from a lot number and check whether a car with that title can be exported — free, no account needed.

Calculate auction fees