Uzbekistan’s government has approved regulations on the export of fruits and vegetables. Entrepreneurs have gained the right to export fruits and vegetables without a license for wholesale trade, and taxation is applied to their revenues, providing for a single tax payment.
The export of fruits can be carried out without a prior payment, a letter of credit, a bank guarantee, as well as an insurance policy for an export contract.
Tax exemptions on incomes of individuals, when exporters purchase fruits and vegetables from individuals for their export, are applied without providing documents confirming the manufacture of these products on the land plots of those individuals or their family members.
