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Tax Gap of Heated Tobacco Products in Uzbekistan
Since 2020, heated tobacco is included in a specific category (Art 2891) as “heated tobacco stick, heated tobacco capsule and other tobacco-containing product for similar use” using a specific excise tax. Since January 2023, the tax is 341,000 sum per kg. This rate is the same as that used for “other tobacco products.”
Under the Tax Code of Uzbekistan (new edition as of Jan 1, 2020), cigarettes are taxes with a mixed excise system, and locally produced tobacco products are taxed differently from imported products. Since February 1st, 2023, locally produced cigarettes are taxed at UZS 223,850 per 1000 cigarettes plus 10% of the retail sales price (RSP). Imported cigarettes are taxed at UZS 342,000 per 1000 cigarettes plus 10% of the RSP.
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Last updated Sept. 1, 2023