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Regulations: Liability for Violation of Digital Labeling Rules

Product labeling is regulated at the legislative level. The main guiding documents are:

Violation of established rules and requirements is punishable administratively. Liability for non-compliance with labeling rules is specified in the Resolution of the Cabinet of Ministers of the Republic of Uzbekistan dated 09/22/2021 No. 595 "On measures to further improve taxpayer registration and simplify the procedure for VAT reimbursement".

For officials and enterprises, liability arises:

  • For violations by manufacturers and importers of the established procedure for mandatory digital labeling of certain types of goods;

  • For failure to equip with automated accounting devices, if such an obligation is established by law.

Fines for these violations are provided as follows:

  • For officials — up to 100 basic calculation units (part 4, article 166 of the Code of Administrative Liability)

  • For enterprises — a percentage of the net revenue received in the last reporting quarter during which sales were made (Appendix 2 to Resolution No. PP-190 dated 05/23/2025):

No.

Cases of rule violations detected after a second warning

Fine amounts

1

Within one month, first time

0.2 percent of net revenue received in the last reporting quarter during which sales were made

2

Within one year, second time

0.4 percent of net revenue received in the last reporting quarter during which sales were made

3

Within one year, third time

1 percent of net revenue received in the last reporting quarter during which sales were made

4

Within one year, fourth and subsequent times

2 percent of net revenue received in the last reporting quarter during which sales were made

Deadlines for the prohibition of selling goods without digital labeling:

Goods Prohibition deadline

Basis

Tobacco and alcoholic products January 1, 2022 Clause 5 of Resolution No. 737 dated 11/20/2020
Beer and beer products April 1, 2022 Clause 5 of Resolution No. 737 dated 11/20/2020
Alcoholic products in aluminum containers December 1, 2022 Clause 5 of Resolution No. 737 dated 11/20/2020
Alternative tobacco October 1, 2023 Clause 3 of Resolution No. 833 dated 12/31/2020
Vacuum cleaners, washing machines, refrigerators, freezers, televisions, and monitors October 15, 2022 Clause 2 of Resolution No. 148 dated 04/02/2022
Household gas stoves, range hoods, ovens and stoves, microwave ovens, irons, water heaters February 1, 2023 Clause 2 of Resolution No. 148 dated 04/02/2022
Water heating boilers, air conditioners, household appliances with built-in electric motors (juicers, blenders, mixers, coffee grinders, meat grinders), lamps of all types May 1, 2023 Clause 2 of Resolution No. 148 dated 04/02/2022
Medicinal products released in secondary (outer) packaging (except for orphan drugs) August 1, 2025 Clause 2 of Resolution No. 149 dated 04/02/2022
Medicinal products released in primary (inner) packaging (if there is no secondary (outer) packaging) and medicinal bulk products (except for orphan drugs) October 1, 2025 Clause 2 of Resolution No. 149 dated 04/02/2022
Orphan medicinal products approved by the Ministry of Health of the Republic of Uzbekistan, as well as those included in the State Register of Medicinal Products, Medical Devices, and Medical Equipment under the procedure for recognizing registration results carried out outside the Republic of Uzbekistan March 1, 2026 Clause 2 of Resolution No. 149 dated 04/02/2022
Medical devices included in the list approved in the prescribed manner. The list of medical devices is approved by the State Tax Committee and the Ministry of Health based on the results of a pilot project on digital labeling of this product. February 1, 2028 Clause 2 of Resolution No. 149 dated 04/02/2022

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