Responsibility for violation of the digital labeling regulations

Labeling of goods is regulated at the legislative level. Main guidelines:

1. Resolution of the Cabinet No. 737 dated 21.11.2020 On the Introduction of the Mandatory Digital Labeling System for Certain Types of Goods;
2. Resolution of the Cabinet No. 833 dated 31.12.2020 On Measures to Ensure the Phased Implementation of the Mandatory Digital Labeling System for Certain Types of Products - supersedes the prior Resolution;
3. Resolution of the Cabinet No. 148 dated 02.04.2022 On the Introduction of the Mandatory Digital Labeling System for Home Appliances;
4. Resolution of the Cabinet of Ministers No. 149 dated 02.04.2022 On the Introduction of the Mandatory Digital Labeling System for Medicines and Medical Devices.

Violation of the established regulations and requirements is subject to administrative penalties. Liability for non-compliance with the labeling regulations is stipulated in:

•     Resolution of the Cabinet of the Republic of Uzbekistan No. 595 dated 22.09.2021 On Measures to Further Improve the Registration of Taxpayers and Simplify the Procedure for Reimbursement of Value Added Tax;
•     Law of the Republic of Uzbekistan No. ZRU-758 dated March 11, 2022On Amendments and Supplements to Some Legislative Acts of the Republic of Uzbekistan due to the Improvement of Tax Administration.

The regulations provide for administrative penalty in the form of a fine for the following violations:

A manufacturer or importer violates the established procedure for the mandatory digital labeling of certain types of commodities.

•       For officials, 150 to 200 basic account units;
•       For entities, the amount of revenues gained from selling commodities subject to accounting, but not less than the amount of revenues received for the previous quarter.

Sale of goods (products) without documents certifying their quality, or violation of the mandatory digital labeling regulations.

•       100 basic account units for officials.

Violation of the statutory requirements or the procedure for displaying fiscal marks or installing automated accounting devices or ensuring integration with information systems of the tax authorities, or violation of the regulations for mandatory digital labeling of goods (products) by means of identification.

•       A fine in the amount of net revenue gained in the last reporting quarter in which the products are sold.