Uzbekistan Extends Customs Relief and Provides New VAT Relief for Imported Medical Equipment

Uzbekistan has published Decree No. UP-102 of 11 April 2022, which contains measures to support the private (non-state) medical sector, as well as employees in this sector. Tax measures of the decree include an extension to 1 January 2025 of the customs duty exemption introduced in 2017 on new medical equipment, components, spare parts, and consumables for medical equipment imported by legal entities, including under leasing agreements. In addition, a VAT exemption is provided until 1 Januar…