E-Kontrakt in Uzbekistan (2026): How to Register a Foreign Trade Contract Step by Step

E-Kontrakt (officially «E-kontrakt», shown as E-Contract on the portal and called EEISVO in older documents) is the foreign trade information system of the Customs Committee under the Ministry of Economy and Finance: before any payment or shipment, the Uzbek resident importer or exporter files the contract or invoice data in it with an electronic digital signature (EDS) at contract.customs.uz, with no state fee. Once the data is sent, the system assigns the contract an identification number, and only with that number will the bank release a prepayment and customs clear the declaration. Everything below is stated as of October 2026 and reflects Cabinet of Ministers Resolution No. 40 of 30 January 2026 and Presidential Decree UP-174 of 27 August 2026.

In short

• Who files. Resident legal entities and individual entrepreneurs that have signed a contract or invoice with a non-resident; self-employed persons are exempt (para. 1 of Resolution No. 283).
• When. Contracts and invoices before operations begin (Annex No. 2 to the Regulation); acts for works and services by the 20th of the following month; supplementary agreements in the same way as the contract.
• How. Log in to contract.customs.uz with an EDS key, fill in the general information and the specification, and send; the system assigns the number.
• Who checks. The bank before a prepayment or letter of credit (para. 11 of the Regulation), customs when clearing the declaration (para. 14).
• 180 days. Prepaid goods must be cleared for import within 180 days of payment (para. 23); the fine under Art. 11¹ of the Currency Law starts 45 days later (90 for small businesses) and can reach 50% in total.
• What is new. From 1 September 2026 an invoice can be prepaid (UP-174); from 1 January 2027 the non-resident identification code becomes mandatory.

What E-Kontrakt is

The rules are set by Cabinet of Ministers Resolution No. 283 of 14 May 2020 and the Regulation on the Procedure for Monitoring and Control of Foreign Trade Operations (its Annex No. 1). Since 5 February 2026, para. 1 reads as amended by Resolution No. 40: data is filed with an EDS in the E-kontrakt system, no longer in EEISVO through the Single Portal of Interactive Public Services. According to a notice on the my.gov.uz portal of 15 May 2025, the system has run in full mode since 19 May 2025, and data can no longer be filed through VED-Contract, AIS Contract, the EXIM portal or my.gov.uz itself. The service No. 96 page still lists the processing time as automatic, with no state fee. The system works in real time (para. 10).

The identification number has 32 digits with no separators: 9 for the servicing bank's TIN, 14 for the resident's TIN followed by five zeros (or an entrepreneur's PINFL), 2 for the year, 2 for the contract type and 5 for the serial number (Annex No. 1).

Who must file

Residents, meaning legal entities and individual entrepreneurs, that have signed a contract or invoice with a non-resident for the export or import of goods, works or services (para. 2 of the Regulation). A foreign supplier files nothing itself, but its name and details, the country of origin and the manufacturer go into the system from the contract, so the supplier's paperwork has to match.

Special cases:

• self-employed persons do not file (para. 1 of the Resolution, para. 8 of the Regulation);
• online exports up to USD 5,000 can be sent under postal rules without a customs declaration and without filing (para. 17);
• IT Park residents have, since 7 March 2026, accepted payments from abroad for subscriptions to their own software under a public offer without filing (para. 16²);
• advertising on foreign social networks may be paid by corporate card up to USD 5,000 a month, but the payment data is filed (para. 16);
• contracts subject to expert review (strategic, budget-funded, state-owned enterprises, public procurement meeting the PP-3550 criteria) first go through the Center for Comprehensive Expert Review of Projects and Import Contracts (para. 13; 20 days under the scheme), and such an import contract can be filed only with the Center's opinion (para. 4 of Resolution No. 416 of 30 September 2003).

What the contract must contain

Para. 4 of the Regulation sets minimum requirements for the contract. Each section is covered in our article on the foreign trade contract.

How to register a contract in E-Kontrakt: step by step

Based on the Regulation and the portal itself (button labels translated from the portal as of October 2026):

• EDS key. The portal accepts a file key through the E-IMZO module, a BAIK USB token or an ID card.
• Log in at contract.customs.uz and open "New" → "Create a new contract". Pick the contract type carefully: the portal lets you delete a contract only while no operation has taken place under it (no customs declaration, act or movement of funds).
• General information: parties with TIN or PINFL and bank details, number and date, subject, amount, contract and payment currencies, payment and delivery terms (Annex No. 3), plus a separate sender or recipient of funds if there is one.
• Specification: goods or services, HS code, quantity and price. The "Non-tariff measures" tab shows whether the goods need permits; the specification total cannot exceed the contract amount.
• Sending: press "Send"; the portal reminds you that the resident is responsible for the accuracy of the data (Resolution No. 283). A registered contract receives its identification number (Annex No. 1) and appears under "Registered contracts".
• Give the number to the bank and the broker. The bank then files the movement of funds and customs files declaration data (Annexes 2 and 3 to the Regulation).
• Keep it current: acts for works and services by the 20th of the following month (para. 6); the portal lets you close a contract only when both receivables and payables under it are zero.

Customs Committee support: 55-502-76-00, extensions 78-02 to 78-07 and 78-09 (as listed on my.gov.uz); questions and instructions go through the E-kontrakt Telegram group linked in the my.gov.uz notice.

Supplementary agreements and changes (paras. 5 and 11)

Any change to the terms is made by a supplementary agreement and filed in the same way as the contract (para. 5). Changing terms, including the goods, without one is prohibited; corrections of wrongly entered data are approved by the bank and customs (para. 11), and earlier declarations are re-filed where needed.

On the portal, changes are made with the "Make changes" button, choosing the basis: "By supplementary agreement" or "As a correction". While the latest changes are "Pending approval", no further changes can be made, so leave a margin in payment and shipment dates.

If a supplementary agreement on an import deal moves the partner from a country on Uzbekistan's FTA list to a country outside it, the company must apply to customs within ten working days of filing it to amend the latest declarations for the unpaid part, and money moves only after that (para. 5; "ten working days" in the official Uzbek text, "10 days" in the Russian translation on lex.uz).

Importing and exporting by invoice (paras. 6 and 18)

Trading on an invoice without a contract is allowed once the invoice data is filed (types 14 and 15): parties with TIN or PINFL, date, number, subject, amount and currency (Annex No. 3). From 1 September 2026, Decree UP-174 (item 3(a) and item 25 of Annex No. 3) lifted two restrictions: an importer may now prepay a foreign partner under an invoice, and an exporter no longer has to receive 50% of the proceeds in advance. There is no separate deadline for invoices: para. 23 of the Regulation speaks of import contracts, while Art. 11¹ of the Currency Law counts 180 days from the payment date for any foreign trade operation, so keep invoice prepayments on the same calendar.

Raw materials listed in the annex to PP-3351 (cotton lint, oil and oil products, natural gas, electricity and others) cannot be exported on an invoice (paras. 6 and 18). For regular supplies a contract is the safer choice, because an invoice carries no terms on liability, deadlines or origin.

How banks and customs use the data

• The bank compares system data with the contract on a prepayment, letter of credit, incoming advance, bank guarantee or insurance policy, and carries out the operation only if there is no discrepancy (para. 11). Settlements go through an account with an Uzbek bank unless the law provides otherwise (para. 16).
• Customs compares the contract and invoice data with the import and export declarations and clears them only if there is no discrepancy (para. 14); after release, the HS code, quantity, country of origin, value and regime flow back into the system.
• Tax authorities see unreceived proceeds or goods in the system (para. 35) and send the demand to pay a fine (para. 28).

If an Uzbek buyer says the bank "won't release" the prepayment, first check that the contract has a number and that the amount, currency and payment terms match the signed text.

Repatriation deadlines: 180 and 365 days

Repatriation means receiving money or goods, setting off a counterclaim of the same kind, replacing the obligation with another one, or receiving an insurance payment (Art. 11 of the Law on Currency Regulation, ZRU-573). If repatriation runs more than 180 days past the date the non-resident's obligation arose, the operation is treated as a capital movement; that date matters only for this classification, while the Regulation's deadlines and the fine run from payment, export clearance or the act. The duty sits with the resident; see our article on currency control and repatriation of proceeds.

The fine under Art. 11¹ of the Currency Law

A fine applies if assets are not repatriated within 45 days after the 180 days from payment or export run out (90 days for small businesses):

No fine applies: during delivery of equipment whose delivery term exceeds 180 days for technical reasons; when spoiled goods are destroyed or confiscated (document of the competent authority); for projects under decisions of the President and the Government and production sharing agreements where deadlines are met; if overdue export receivables do not exceed 10% of proceeds over 36 months; to amounts repatriated before a court decision. Force majeure extends the deadline.

The tax authority sends a demand, and the company replies with supporting documents within ten days (para. 28). If the fine is paid voluntarily within ten days and assets are repatriated within 90 days, the fine is refunded proportionally (Art. 11¹); if it is not paid, the tax authority goes to court (para. 28).

Liability for errors in the system

Breaching para. 6 or entering contract data incorrectly is a breach of the established procedure for export-import operations (para. 6). Under Art. 171 of the Code of Administrative Liability this carries a fine on officials of 8 to 12 base calculation amounts (UZS 3,520,000–5,280,000), and 12 to 15 for a repeat within a year (UZS 5,280,000–6,600,000); the base calculation amount is UZS 440,000 from 1 September 2026 (Decree UP-115).

Why a contract "does not go through"

• No number: the contract has not been sent to the system, so the bank will not pay and customs will not clear.
• System data differs from the signed text: amount, currency, payment terms, details (paras. 11, 14).
• Price changed by email without a supplementary agreement (para. 11).
• A supplier template without the para. 4 sections: no HS code, delivery place, manufacturer, conversion rate or translation.
• Wrong contract type: the record can be deleted and filed again only while no operations have taken place under it.
• No expert review opinion for a contract of a state-owned enterprise or a public procurement (para. 13).
• Raw materials on an invoice: goods on the PP-3351 list cannot be exported without a contract (para. 18).
• Overdue receivables: exporting without prepayment, a letter of credit, a guarantee or an insurance policy is possible only without them (para. 1(b) of PP-3351, except companies with a sustainability rating of "BB" or higher).

What changed in 2026

The non-resident code is a single, non-repeating number of the foreign partner under an import contract and of the shippers, assigned under international or national standards (para. 2 of the Regulation). The Regulation does not say which identifier the system will accept, so it makes sense to add the supplier's duty to provide the code to the contract now. The action programme of the strategy approved by UP-174 provides for a draft Cabinet resolution on improving the monitoring of foreign trade operations by December 2026, so check the current text on lex.uz before a large deal.

Checklist

FAQ

What is E-Kontrakt (e-contract) in Uzbekistan?

It is the Customs Committee's foreign trade information system where residents file contracts, invoices, supplementary agreements and acts with an EDS (para. 1 of Resolution No. 283). Banks rely on its data for payments, and customs for clearing declarations.

How do I register a contract on contract.customs.uz?

Log in with an EDS key, create the contract under "New", fill in the general information and specification, and press "Send". The system assigns an identification number, which you pass to your bank and broker.

Is there a fee for E-Kontrakt registration?

No state fee: according to the service No. 96 page on my.gov.uz, the service is automatic and carries no state fee. You pay only a lawyer or broker if you hire one.

Do I need to file an import by invoice?

Yes: an invoice without a contract is filed as type 15 (import) or 14 (export), or the bank and customs will not process the operation. Since 1 September 2026 such an invoice can be prepaid.

What is the repatriation deadline under a foreign trade contract?

For prepaid imports, 180 days from payment; for exports, 180 days from export clearance or from signing the services act (paras. 23 and 24 of the Regulation). The Art. 11¹ fine applies if assets are not back 45 days later, or 90 days later for small businesses.

Why can't I log in to contract.customs.uz?

Check that your EDS key is still valid and, for a file key, that the E-IMZO module is installed. The portal also accepts a BAIK USB token or an ID card; if login still fails, call Customs Committee support on 55-502-76-00.

How Pactum helps

Pactum is a law firm in Tashkent (PACTUM-AI CA LLC). We draft contracts and supplementary agreements that meet para. 4 of Regulation No. 283, adapt foreign suppliers' templates, prepare the data for E-Kontrakt and support the registration, keep the 180- and 365-day calendar and help answer a tax authority's demand before it reaches court; in court, the client is represented by an advocate of our partner bureau under a separate agreement. For suppliers that want to import themselves, we register a local subsidiary; see the example in our article on supplies from China. Service exporters will find our guide to exporting IT services useful.

Indicative prices: foreign trade contract from UZS 4,000,000, contract review from UZS 2,000,000, company registration from UZS 1,500,000, consultation UZS 300,000 for 60 minutes. The final price is fixed in a written proposal after we review the task; state fees and third-party costs are extra.

More on the foreign trade, customs and currency control page. Book online, call +998 99 050 50 70, write on Telegram or email info@pactum.uz. Office: 21 Afrosiyob Street, Tashkent.

Sources

• Cabinet of Ministers Resolution No. 283 of 14.05.2020 and the Regulation on Monitoring of Foreign Trade Operations (Uzbek original)
• Cabinet of Ministers Resolution No. 40 of 30.01.2026
• Cabinet of Ministers Resolution No. 93 of 05.03.2026
• Presidential Decree UP-174 of 27.08.2026 (Uzbek original)
• Cabinet of Ministers Resolution No. 416 of 30.09.2003
• Law on Currency Regulation (ZRU-573), Arts. 11 and 11¹
• Code of Administrative Liability, Art. 171
• Presidential Resolution PP-3351 of 03.11.2017
• Presidential Decree UP-115 of 23.06.2026
• my.gov.uz, service No. 96
• E-Contract portal
• E-IMZO on soliq.uz
• my.gov.uz notice on the switch to E-kontrakt from 19.05.2025
• E-kontrakt Telegram group

Acts are quoted from lex.uz in our own translation, following the official Uzbek text where the Russian translation differs; the interface is described from the contract.customs.uz portal as of October 2026. The information is current as of October 2026 and is not individual legal advice.