Uzbekistan is introducing a new model for cross-border e-commerce by launching a legal experiment based on bonded warehouses, combining logistics infrastructure, simplified customs procedures and digital trade platforms.

The initiative is aimed at expanding the e-commerce market, reducing the shadow economy and improving regulatory control over online trade.

Legal experiment and strategic objectives

 

The new framework is implemented as a legal experiment running from 1 July 2026 to 1 July 2028.

It forms part of a broader strategy to:

• increase e-commerce volume;
• create new jobs;
• attract investment into logistics and digital trade infrastructure;
• formalize cross-border retail flows.

Introduction of bonded warehouses for e-commerce

 

A key feature of the reform is the introduction of bonded warehouses as a new logistics mechanism.

Under this model:

• goods are imported and stored under the “free warehouse” customs regime;
• products are sold directly to individuals;
• sales are conducted exclusively through registered electronic trading platforms.

Bonded warehouses operate under a licensing model similar to free warehouses, creating a regulated environment for cross-border e-commerce activities.

Simplified customs and regulatory regime

 

The experiment introduces a significantly simplified regulatory framework:

• goods can be released based on a declaration of dispatch;
• conformity assessment, sanitary and veterinary controls are not applied;
• responsibility for compliance is transferred to warehouse operators.

This represents a shift from state-controlled verification to operator-based compliance responsibility.

New tax and customs model

 

A new approach to customs payments is introduced for goods sold through bonded warehouses.

Depending on the category of goods:

• a unified customs payment may apply;
• reduced rates (e.g., 3% or 5%) are introduced;
• in certain cases, VAT exemptions are granted.

At the same time, authorities will monitor transactions to detect resale:

• if goods are resold for commercial purposes,
• the standard customs regime will apply retroactively.

Capital and foreign trade implications

 

The framework includes important facilitation measures:

• placement of goods in bonded warehouses by residents is deemed to fulfill repatriation requirements;
• cross-border trade is simplified through digital platforms and streamlined procedures.

This creates more flexibility for businesses engaged in international e-commerce.

Restrictions and control mechanisms

 

The model is designed primarily for import-based retail:

• goods sourced within Uzbekistan cannot be placed in bonded warehouses for domestic sale (with limited exceptions);
• all platforms must be included in an official registry;
• authorities will maintain continuous monitoring of turnover and transactions.

These measures ensure that the system remains controlled despite regulatory simplifications.

Additional development: online pharmacy sales

 

As part of the broader reform, authorities are also considering the introduction of:

• online sales of pharmaceutical products through e-commerce platforms;
• development of specific regulatory requirements for such activities.

This indicates further expansion of digital commerce into regulated sectors.

Implications

 

The introduction of bonded warehouses for e-commerce has several implications:

• e-commerce operators gain access to simplified import and sales mechanisms;
• logistics and warehouse operators assume greater regulatory responsibility;
• investors may benefit from a more structured and transparent digital trade environment;
• regulators retain oversight through digital monitoring and post-control mechanisms.

If successful, the framework could significantly reshape cross-border retail and position the country as a regional hub for digital trade.