Is export from Uzbekistan zero-rated for VAT?

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Accepted Answer

Yes. Goods exported under the customs export procedure carry 0 per cent. 0% Exported goods — under the customs procedure of export, aircraft supplies included. Proof Export must be confirmed — with the documents the Code lists for export operations. 0% International carriage — services directly connected with international transport, and with customs transit across the territory. Chapter 36 zero-rates export and equated operations: goods leaving under the customs export procedure, goods processed under the processing procedure, supplies for aircraft, services tied to customs transit, and services directly connected with international carriage. The zero rate stands on confirmation — the Code lists the documents that prove an export operation. Zero-rating and exemption are different mechanisms — Chapter 36 zero-rates, Chapter 33 exempts — and which of them a particular supply falls under is a question of its own facts.

Is export from Uzbekistan zero-rated for VAT?

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