Tobacco products: Decree of the Cabinet of Ministers No. 833 – stages of mandatory digital marking implementation and list of HS codes

Сайдуллаев Фазлиддин

According to the Decree of the Cabinet of Ministers No. 737 dated November 20, 2020, “On the introduction of a mandatory digital marking system for certain types of goods,” a list of goods for which mandatory digital marking using identification means is introduced in 2021–2022 is approved (see Appendix No. 1).

The rules and deadlines for implementing digital marking of tobacco products are defined by the Decree of the Cabinet of Ministers No. 833 dated December 31, 2020, “On measures to ensure the phased introduction of the mandatory digital marking system for certain types of goods.”

Appendix 3 provides a list of types of tobacco products subject to mandatory digital marking:

Filter cigarettes;
Non-filter cigarettes;
Other types of smoking tobacco products;
Non-smoking tobacco products;
Nicotine-containing tobacco-free snus, nicotine-containing liquid, and electronic cigarettes.

The classification of tobacco products and the codes of the Foreign Economic Activity Commodity Nomenclature (HS Codes) are determined in accordance with technical regulation standards:

HS Code	Product Description
2402 10 000 0	Cigars, cheroots, and cigarillos containing tobacco
2402 20 100 0	Cigarettes containing tobacco with clove
2402 20 900 0	Other cigarettes containing tobacco
2402 90 000 0	Cigars, cheroots, cigarillos, and cigarettes made from tobacco substitutes
2403 11 000 0	Hookah tobacco
2403 19 100 0	Other smoking tobacco, in primary packaging weighing no more than 500 g
2403 19 900 0	Other smoking tobacco
2403 91 000 0	Homogenized or reconstituted tobacco
2403 99 100 0	Chewing and snuff tobacco
2403 99 900 2	Tobacco “expanded vein”
2403 99 900 8	Other industrially produced tobacco and tobacco substitutes, tobacco extracts and essences
2404 11 000 1	Products intended for inhalation without combustion, containing homogenized or reconstituted tobacco or “expanded” tobacco vein
2404 11 000 9	Products intended for inhalation without combustion, containing other tobacco
2404 12 000 0	Products intended for inhalation without combustion, containing nicotine
2404 19 000 1	Products intended for inhalation without combustion, containing tobacco substitutes
2404 19 000 9	Products intended for inhalation without combustion, containing nicotine substitutes
2404 91 000 9	Other products containing nicotine for oral use

Filter cigarettes:

From January 1, 2021, only products with marking must be produced and imported;
From July 1, 2021, manufacturers ship only marked products to wholesale;
From October 1, 2021, distributors ship only marked products to retail;
From January 1, 2022, sale of unmarked products is prohibited throughout the territory of the Republic of Uzbekistan.

Non-filter cigarettes (including papirosy):

From December 1, 2021, only products with marking must be produced and imported;
From February 1, 2022, manufacturers ship only marked products to wholesale;
From March 1, 2022, distributors ship only marked products to retail;
From December 1, 2022, sale of unmarked products is prohibited throughout the territory of the Republic of Uzbekistan.

Other types of tobacco products: Mandatory marking is introduced from October 1, 2022, for all types of tobacco products, including heated tobacco and electronic cigarettes:

From October 1, 2022, only products with marking must be produced and imported;
From February 1, 2023, manufacturers ship only marked products to wholesale;
From January 1, 2023, distributors ship only marked products to retail;
From October 1, 2023, sale of unmarked products is prohibited throughout the territory of the Republic of Uzbekistan.

Manufacturers and importers enter into the marking information system data on all circulation actions:

From October 1, 2021 – filter cigarettes;
From March 1, 2022 – non-filter cigarettes;
From March 1, 2023 – other types of tobacco products.

Wholesale tobacco organizations enter into the marking information system data on all circulation actions:

From January 1, 2022 – filter cigarettes;
From February 1, 2022 – non-filter cigarettes;
From January 1, 2023 – other types of tobacco products.

Retail participants in tobacco circulation enter into the marking information system data on retail sales:

From April 1, 2021 – filter cigarettes;
From June 1, 2022 – non-filter cigarettes;
From June 1, 2023 – other types of tobacco products.