乌兹别克斯坦

Licenses refining (affinage) of precious metals; state assay supervision and hallmarking. Transferred from the CBU to the Ministry of Finance in 2019-2020.

Decides on licences (since 1 March 2024: export permits for export-control objects) for export of specific goods, which include precious metals (HS 7106-7111, 7115).

Implements the state's priority right to acquire refined gold for the reserves; issues and prices gold bars and coins; sets rules for banks' operations with precious metals; manages and sells international reserves (gold). Took over the abolished Agency for Precious Metals in 2020.

网站

https://cbu.uz

Export goods declarations; passenger customs declarations for individuals carrying bars above the norms.

Financial intelligence unit: receives suspicious-transaction reports under Law 660-II.

Forms the State Fund of precious metals and precious stones; majority shareholder of NMMC; AML/CFT supervisor of dealers in precious metals and stones, pawnshops and purchase points (per EAG 2022).

Issues subsoil-use permits (geological study, extraction) and prospector (artisanal) permits via e-auction; keeps the state balance of reserves.

Administers the subsoil use tax, special rent tax, profit tax and VAT; publishes precious-metal prices used for the jewellers' VAT margin base.

Dealers in precious metals and stones are reporting entities; STRs go to the DCEC.

引用

No. 660-II of 26.08.2004, amended incl. ZRU-516 (15.01.2019) and ZRU-640 (05.10.2020)

类型

法案

Art. 11: CBU implements the state's priority right to acquire refined gold; issues bars; regulates banks' precious-metal operations. Art. 12: keeps international reserves.

引用

ZRU-582 of 11.11.2019

类型

法案

生效日期

2019-11-12

Banks may buy bars from the CBU and resell them, including gram-denominated gold and silver in mobile apps; LBMA fixing price basis; client identification required.

类型

条例

生效日期

2025-11-03

NMMC and AMMC may sell precious metals by direct contract with instalments until 1.1.2030; prospectors and refineries may sell through exchange trading; margin VAT base for jewellers until 1.1.2028; 2% duty on imported jewellery from 1.9.2025.

引用

PP-207 of 26.06.2025

类型

法令

Bring entrepreneurs into 50+ alluvial gold deposits by 1.3.2025; propose tax breaks for prospectors; set up an on-site purchase centre for prospectors' precious metals (with Uzmilliybank).

引用

PP-430 of 12.12.2024

类型

法令

Exchange sales of precious metals with 15% prepayment and deferral (to 1.1.2026); LBMA-AM-based discounts of 1-4% for jewellers; supply by NMMC/AMMC through Uzmilliybank on commodity invoices; refiners and jewellers need no export/import licence under the customs processing regime; citizens may carry gold jewellery up to 65 g without a passenger declaration.

引用

PP-452 of 23.12.2022

类型

法令

Precious metals (HS 7106-7111, 7115) are specific goods whose export needs a licence; bars of gold extracted by individuals excepted. From 1.3.2024 (UP-8 of 09.01.2024) replaced by Cabinet export permits for export-control objects.

类型

法令

Lets individuals export gold bars and CBU coins produced in Uzbekistan, with a certificate and a passenger declaration above the norms; abolished the CBU Agency for Precious Metals and created the CBU Precious Metals Storage and Handling Service; amended the export/import licensing rules.

引用

UP-6066 of 22.09.2020

类型

法令

生效日期

2020-09-23

Refineries may supply jewellers directly (the requirement to sell through special cashier windows was removed); acquiring precious metals needs a notification, not a licence (three months after publication); fines raised to 30-50 BCA.

引用

ZRU-1059 of 18.04.2025

类型

法案

生效日期

2025-07-19

Abolished the VAT exemption on jewellery; allows an increasing coefficient of up to 1.3 on subsoil use tax.

引用

ZRU-1108 of 25.12.2025

类型

法案

生效日期

2026-01-01

Core law: definitions (refined metals, prospecting), Cabinet powers over import/export and exchange trading, CBU priority purchase (Art. 9), State Assay Chamber licensing of refining (Art. 10), prospecting (Art. 18), refining enterprises (Art. 19), priority right (Art. 21), State Fund (Art. 22), import/export (Art. 29).

引用

ZRU-710 of 23.08.2021, as amended to ZRU-1025 of 07.02.2025

类型

法案

Sets 50% income tax on NMMC profit in excess of 15% of revenue.

引用

PP-455 of 25.12.2024

类型

法令

Previous subsoil law, repealed by ZRU-987 Art. 169.

类型

法案

废止日期

2025-02-02

Chapter 64 subsoil use tax (Arts 449-454, rates in Art. 452; special base for certain metals Art. 451-1); special rent tax (Arts 454-1 to 454-7); VAT exemptions Art. 243.

引用

ZRU-599 of 30.12.2019, version at 01.01.2026

类型

法案

State ownership of subsoil (Art. 6); title to lawfully extracted minerals passes to the permit holder (Art. 7); permit types (Art. 30); prospector mining chapter (Arts 116-123); payments (Arts 160-161).

引用

ZRU-987 of 31.10.2024

类型

法案

生效日期

2025-02-02

持有人

Central Bank of Uzbekistan (state buyer and reserve manager)

签发机构

Law 'On the Central Bank' (Oliy Majlis)

有效期

permanent

Licence / export permit

持有人

Legal entity holding a Cabinet export permit for precious metals (non-CBU)

签发机构

Cabinet of Ministers (Secretariat for Investment, Export Support and Foreign Economic Relations)

有效期

Per contract

持有人

Jewellery producer (domestic buyer of refined gold)

签发机构

Self-adopted under Law 660-II; supervised by the Ministry of Economy and Finance

Notification registered

持有人

Jewellery producer (domestic buyer of refined gold)

签发机构

Authorised body under the Law on licensing, permitting and notification procedures

Prospector permit

持有人

Prospector (artisanal / small-scale gold miner)

签发机构

Ministry of Mining Industry and Geology, awarded by electronic auction

有效期

3 years under the pre-2025 regime (Azizov 2021; Times of Central Asia 2024); the ZRU-987 term was not read reliably

费用

Auction price; start price 7.5 million UZS under the pre-2025 regime (Azizov 2021)

Good Delivery List entry

持有人

Licensed refining (affinage) enterprise

签发机构

LBMA

有效期

Subject to LBMA proactive monitoring and annual Responsible Gold audit

Refining licence

持有人

Licensed refining (affinage) enterprise

签发机构

State Assay Chamber under the Ministry of Economy and Finance

持有人

Commercial bank (precious-metal operations, incl. Uzmilliybank as distribution agent)

签发机构

CBU

Extraction permit

持有人

State mining and metallurgical combine (industrial gold miner)

签发机构

Ministry of Mining Industry and Geology / State Center for Subsoil Use

有效期

Initially 10 years, extendable per feasibility study (Cabinet Resolution No. 133 of 25.03.2022, per GRATA)

持有人

Jewellery producer (domestic buyer of refined gold)

签发机构

Commodity exchange

Extraction permit

持有人

Private or joint-venture subsoil user holding an extraction permit

签发机构

Ministry of Mining Industry and Geology / State Center for Subsoil Use

有效期

Initially 10 years, extendable

费用

Application fee 1,648,000 UZS (Legal 500)

Imported jewellery; zero duty on pearls, diamonds and stones (HS 7101-7104) to 1.1.2026 under PP-452

税率

2% (1.9.2025 - 1.9.2028)

税率

15% on taxable profit up to 15% of revenue; 50% on profit in excess of 15% of revenue (2024 and 2025)

计税基础

Taxable profit

缴纳人

NMMC

征收机构

Tax Committee

税率

Minimum 25% of the taxable base

计税基础

Sales revenue (net of VAT and excise) less extraction expenses

缴纳人

Subsoil users designated by the Tax Code

征收机构

Tax Committee

Extracted gold

税率

7% (gold, silver, copper); from 1.1.2026 local councils may apply an increasing coefficient of up to 1.3 to subsoil use tax (non-metallic materials and cement limestone excepted)

计税基础

Value of extracted (recovered) gold; special base rules for certain metals in Tax Code Art. 451-1

缴纳人

Subsoil user (state combines, private miners)

征收机构

Tax Committee

Gold, 2012

税率

5%

计税基础

Taxable base per PP-1675

Domestic sales of gold and jewellery. The VAT exemption for jewellery was abolished from 1.1.2026. VAT treatment of refined gold sold to the CBU was not found

税率

12% standard; exports zero-rated; jewellers may use the margin over the metal price as the base until 1.1.2028

计税基础

Taxable turnover; for jewellers the positive difference between the jewellery price and the price of the contained metal (Tax Committee published prices)

缴纳人

Sellers

征收机构

Tax Committee

类型

反洗钱

类型

金条标准

类型

国家垄断

生效日期

2019-11-12

类型

价格管制

类型

其他

类型

跨境申报

门槛

Passenger norms; 65 g gold jewellery

生效日期

2020-09-23

类型

其他

In 2025 the CBU bought 109 t of gold from domestic producers and exported 100 t; gold was 83% of reserves (USD 55.1bn) at end-2025.

数据: 109 t bought; 100 t exported; USD 55.1bn gold; 83% of reserves

NMMC sold USD 9,987m of gold to the CBU in 2025, its main customer (related party); production 3.15 Moz.

数据: USD 9,987m; 3.15 Moz

WGC data reported the CBU as the largest central-bank seller in Q1 2025 (15 t, of which 11 t in March).

数据: 15 t Q1 2025

EAG (2022) found the DPMS sector had the weakest understanding of STR obligations. Supervision of DNFBPs is insufficient, and sanctions are patchy or not applied outside banks and exchanges.

By law the CBU holds only a priority right, and other buyers are allowed. In practice the CBU takes nearly all output: NMMC's only disclosed gold customer is the CBU, and the CBU's 109 t purchase in 2025 is close to total national production.