According to article 39 of the Law, participants of special economic zones are exempt from payment:
- customs payments (except value added tax and customs clearance fees) for construction materials not produced in the republic and imported for the implementation of the investment project;
- customs payments (except for customs clearance fees) when importing technological equipment, analogues of which are not produced in the Republic of Uzbekistan;
- customs payments (except for customs clearance fees) of raw materials, materials and components used for the production and sale of products for export.
In accordance with the Decree of the President of the Republic of Uzbekistan dated 26.10.2016 № PD-4853, FEZ participants are granted benefits for a period of 3 to 10 years, depending on the volume of investments made, including in the equivalent:
from 300 thousand dollars to 3 million dollars – for a period of 3 years;
from $ 3 million to $ 5 million – for a period of 5 years;
from $5 million to $10 million – for a period of 7 years;
10 million dollars. and above – for a period of 10 years.