Monitoring and control of export-import contracts in Uzbekistan

Publication date: 13.08.2025

In the context of the active development of international trade and the integration of the Republic of Uzbekistan into the global economy, transparency and control of foreign trade operations are of particular importance. The Resolution of the Cabinet of Ministers dated May 14, 2020 No.283 approved the Regulation on the procedure for monitoring and control over the implementation of foreign trade operations. This document establishes uniform rules for economic entities (exporters and importers), banks, customs authorities and other participants in foreign economic activity, and also defines technical and procedural control mechanisms.

Unified E-system - digital basis for monitoring

Unified Electronic Information System of Foreign Trade Operations is a key instrument that ensures:

Electronic exchange of data in real time between legal entities, banks, customs authorities and the treasury.
Assignment of unique identification numbers to foreign trade contracts and invoices.
Formation of a database of settlements, deliveries, certificates of work performed and services rendered.

Procedure for monitoring operations

Monitoring is carried out in several stages:

Data entry into the Unified E-system by business entities, exchanges and banks.
Comparison of information by banks and customs authorities when making payments and filing declarations.
Transfer of information to tax authorities upon detection of violations.
Analytical and control work of customs and currency authorities.

Payment terms and liability

Strict deadlines have been set:

Import - clearance of imported goods or refund no later than 180 days after payment.
Export - receipt of proceeds or return of goods within 180 days from the date of customs clearance.
In some cases, the period may be extended to 365 days (for example, for prepayments).

Failure to comply with the deadlines will result in a fine under Article 11-1 of the Law “On Currency Regulation”.

There are exceptions for long-term supplies of equipment, investment projects and other special cases.

New Possibilities and simplifications

Possibility of working on invoices without concluding a separate contract for certain operations.
Export via online stores and electronic trading platforms.
Payment for foreign advertising within the established limit using corporate cards.

The measures taken not only tighten control over foreign trade operations, but also significantly simplify procedures for businesses through the digitalization of processes. The Unified E-system has become a key instrument of state regulation and increased transparency in the field of foreign economic activity.

For market participants, this means the need to strictly adhere to deadlines, correctly prepare documents, and enter data into the system in a timely manner. At the same time, the digital platform opens up opportunities for more efficient interaction with government agencies and minimizing administrative barriers.

Requirements for the content of foreign trade contracts and invoices

No.	Section / Props	Detailed content	Additional terms and comments
1	Preamble	- Contract number; - Place and date of conclusion; - Full name of the legal entities of the parties; - Positions, full names of persons who signed the contract; - Basis of authority (charter, power of attorney)	When concluding an agreement by proxy, attach a copy of the proxy and indicate this in the preamble.
2	Section on the parties	- Full details of the parties: postal address, bank details, shipping details	For residents - INN (legal entities) or PINFL (individuals)
3	Item contract	- Name of goods/works/services; - Type of transaction; - Characteristics and assortment in terms of quantity and quality; - International or national standards; - Type, model, brand, grade; - Availability of a state registration certificate or certificate of conformity (if any)	For equipment - indicate its newness or the fact of use (percentage of wear, service life)
4	Code goods	Code according to HS Code	Mandatory For all goods
5	Quantity goods	It is indicated in international units of measurement (metric system) or in national units according to the established procedure.	Additional units of measurement are possible if necessary.
6	Quality goods	Description of properties, suitability for use, references to standards	Mandatory for all contracts for the supply of goods
7	Basic conditions supplies	Determined according to Incoterms rules, indicating the place of delivery (station, port, airport, etc.)	The abbreviation Incoterms and the specific delivery point are indicated.
8	Deadlines execution	Dates or periods of delivery of goods/rendering of services/performance of work	The deadlines specified by the supplier/contractor are final.
9	Price and total contract amount	Unit price of goods (according to HS Code) and total transaction amount	In contracts for equipment with installation, training, royalties - amounts are allocated separately
10	Terms and Conditions payment	- Contract currency and payment currencies; - Form of payment (letter of credit, prepayment, post-payment, etc.); - Due date; - Conversion rate for currency differences	The source of the exchange rate is specified in the contract.
11	Origin goods / place works	- Country of origin of goods; - Manufacturer; - Place of performance of work or provision of services	For all supplies of goods and services
12	Responsibility sides	Conditions for payment of fines, penalties, compensation for damages	Penalties are issued in the form of obligations
13	Special conditions for barter contracts	- Advance delivery of imported goods; - Or a counter bank guarantee	Mandatory for all barter transactions
14	Language contract	State or other by agreement of the parties	For a foreign language - a notarized translation into the state language
15	Changes and additions	All changes are recorded in an additional agreement and entered into the Unified E-system	When changing the counterparty country (not in the free trade zone) - adjustment of customs declarations is mandatory
16	Opportunity to work by invoice	Export/import based on invoice without separate contract (except for restricted goods)	Data entry into the Unified E-system is required; for certain goods, partial prepayment is required.
17	Mandatory details invoice	- List of goods/services; - Quantity and price; - Official specifications; - Delivery conditions; - Sender and recipient details; - Country of origin; - Total amount and currency; - Date and invoice number	The invoice must comply with international commercial practice.

Procedure for monitoring foreign trade operations

Stage	Participants	Actions	Deadlines
1. Input data	Business entities (exporters, importers)	- Enter information about contracts, invoices, certificates of conformity, and state registration certificates into the Unified E-system; - Enter acts of completed work and services rendered	Before the commencement of foreign trade operations; Acts - before the 20th day of the month following the month of preparation
	Exchanges (fairs)	Enter information about contracts concluded at auctions	Within 1 working day after conclusion
	Treasury	Enters data on payments under contracts of budgetary organizations	Online, at implementation calculations
2. Comparison data	Commercial banks	- Verify the information in the Unified E-system with contracts when making payments/opening a letter of credit; - Enter information about payments, guarantees, insurance policies	At each operations
	Customs organs	- Verify data from contracts and invoices in the Unified E-system with the customs declaration; - Check the cost, quantity, delivery conditions	Upon arrival or shipment of goods
3. Monitoring execution	Currency control authorities Commercial banks Customs authorities	Constant monitoring of the timing of receipt of proceeds from export and import of goods/refund of funds from import	Constantly
4. Transfer information at violations	Banks, customs organs	They forward information about violations to tax authorities	At identification
	Tax service	Sends a request for a fine to the subject	In writing or electronically, immediately after receiving the information
5. Special rules	Treasury	Verification of data on contracts of budgetary organizations before payments	Before conducting payment
	State Unitary Enterprise “Center for Comprehensive Expertise of Projects and Import Contracts”	Expertise of strategic contracts and government contracts	To registration in the Unified E-system
	Exporters through Internet	Enter information about invoices and customs declarations, ensure receipt of payment	Before shipment or within the specified time frame

The procedure for monitoring the implementation of foreign trade operations

No.	Object control	Term execution	Who controls	What is being checked	Consequences violations
1	Imported contracts	No more than 180 days from the date of payment	Commercial banks, currency control authorities, customs	- Registration of goods in the customs regimes of “import”, “processing in customs territory”, “customs warehouse”, “free warehouse”, “free customs zone”; - Refund of funds paid in case of non-delivery	Fine under Article 11-1 of the Law "On Currency Regulation"
2	Export contracts (goods)	No more than 180 days from the date of customs clearance "export", "re-export" or "free warehouse"	Currency control authorities, commercial banks, customs	- Receipt of foreign currency proceeds; - Return of goods in case of non-payment	Fine under Article 11-1 of the Law "On Currency Regulation"
3	Export services and works	No more than 180 days from the date of signing the acceptance certificate	Currency control authorities, commercial banks	- Receipt of payment for work/services	Fine under Article 11-1 of the Law "On Currency Regulation"
4	Prepayment transactions (export or import)	No more than 365 days from the date of receipt/transfer of funds	Banks, customs, currency control	- Registration of goods in the specified customs regimes; - Performance of works/services	Fine under Article 11-1 of the Law "On Currency Regulation"
5	Calculations through correspondent banks	Within the framework term contract	Banks, currency control	- Exclusion of bank commission from accounts receivable	No penalty is applied, the commission is included in the expenses
6	Factoring and pre-export financing	Within the framework term contract	Banks, currency control	- Reduction of the amount of foreign exchange earnings by the amount of remuneration (no more than 10%)	No penalty applies if conditions are met
7	Force majeure	Extension for the duration of the circumstances	Currency control, banks	- Availability confirmations authorized representative organ	Extension term without fines
8	Strategic and government contracts	To execution obligations	State Unitary Enterprise "Center for Comprehensive Expertise of Projects and Import Contracts"	- Passing mandatory examination; - Compliance with legal requirements	Operations are not performed without examination.
9	Long term supplies equipment	Over 180 days with technical justification	Currency control, banks, customs	- Compliance with contract terms and technical documentation	Exception from overdue payments
10	Violation deadlines repatriation	After expirations established deadlines	Tax organs	- Formation and submission of a request for a fine	Application of a fine, possibility of partial refund upon subsequent repatriation

Liability for violation of the Regulation

No.	View violations	Liable party	Consequences / sanctions	Exceptions
1	Late repatriation of foreign exchange earnings under export contracts	Business entities (exporters)	Fine under Article 11-1 of the Law "On Currency Regulation"; blocking of transactions	Force majeure; deadlines for government contracts and approved projects
2	Late import of goods or refund of funds under import contracts	Business entities (importers)	Fine; suspension of new contracts	Long lasting supplies equipment; investment projects
3	Failure to enter or late entry of data into the Unified E-system (contracts, invoices, certificates)	Business entities	Bringing to administrative responsibility; blocking operations until elimination	No
4	Errors or distortion of information in the Unified E-system	Business entities, banks, customs authorities	Mandatory correction; penalty for failure to comply with deadlines	No
5	Changing the terms of the contract without an additional agreement and entering the data into the Unified E-system	Business entities	Fine; recognition of a transaction as violating the settlement procedure	No
6	Carrying out settlements bypassing accounts in banks of the Republic of Uzbekistan (in the absence of exceptions)	Business entities	Fine ; confession operations invalid	Cases provided for by law
7	Violation of requirements for the execution of contracts (lack of mandatory details)	Business entities	Refusal to register in the Unified E-system; impossibility of making payments	No
8	Unauthorized access, disclosure of data of the Unified E-system	Officials of customs, banks, currency and tax control authorities	Administrative or criminal liability; disciplinary measures	No
9	Abuse of official position when working with the Unified E-system	Officials faces authorized organs	Criminal and administrative liability; dismissal	No
10	Refusal to eliminate overdue debt after receiving a demand from the tax authority	Business entities	Compulsory collection of the fine; possible blocking of foreign economic activity	Partial repatriation within the established period (refund of part of the fine)