Article 174. Duty free shops

A duty-free shop is a trade facility intended to sell goods under customs control according to requirements and conditions of the customs duty-free regime. Territory of a duty-free shop includes sales areas, auxiliary rooms and warehouse.

Customs regime of duty-free trade shall not apply to goods of Uzbekistan that are required to ensure operation of a duty-free shop.

Duty-free shops are divided into three types:

a) a duty-free shop for individuals crossing the State Border of the Republic of Uzbekistan, which is intended for sale, including sale with consumption on the spot, retail for the national currency of the Republic of Uzbekistan and (or) foreign currency, foreign goods imported into the customs territory, or goods of Uzbekistan;

b) a duty-free shop for foreigners accredited by the Ministry of Foreign Affairs of the Republic of Uzbekistan, which is intended for sale of foreign goods imported into the customs territory in the national currency of the Republic of Uzbekistan and (or) foreign currency, diplomatic missions and consular offices of foreign countries, representative offices of international organizations and representative offices equated to them, foreign employees of these organizations and their family members, who live with them and are not citizens of the Republic of Uzbekistan, accredited in the prescribed manner by the Ministry of Foreign Affairs of the Republic of Uzbekistan.

v) a duty-free shop for foreigners temporarily staying on the territory of the Republic of Uzbekistan, which is intended for the retail sale of foreign goods or goods of the Republic of Uzbekistan imported into the customs territory for national currency and (or) foreign currency. The procedure for organizing the activities of this type of duty-free shops is established by the Cabinet of Ministers of the Republic of Uzbekistan.