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THE IMPACT OF VAT AND CUSTOMS DUTY REGIMES ON AGRO-
IMPORTS AND EXPORTS: EVIDENCE FROM UZBEKISTAN
Sarsenbaev Bakhitjan Abdulgazievich
Associate Professor of the Department of Financial technologies of
Karakalpak State University named after Berdakh
E-mail: bsarsenbaev83@gmail.com
Kengesov Diyorbek Umidovich
Postgraduate (Master’s level) student of
Karakalpak State University named after Berdakh
E-mail: mr.kengesov@yandex.com
Nurniyazova Dilnoza Arzubay qizi
Undergraduate (Bachelor’s level) student of
Karakalpak State University named after Berdakh
E-mail: dnurniyazova04@gmail.com
Khalmuratova Dilnaz Suleyman qizi
Undergraduate (Bachelor’s level) student of
Karakalpak State University named after Berdakh
E-mail: xalmuratovadilnaz9@gmail.com
Abstract:
Uzbekistan has undertaken major tax and trade reforms since 2017,
with significant implications for agricultural trade flows. This study examines the
effects of evolving VAT and customs regimes on agro‐imports and exports during
2017–2025. We analyze official trade statistics and policy changes, focusing on VAT
rate adjustments and tariff liberalization. The standard VAT rate was cut from 20% to
15% in 2019 and further reduced to 12% in 2023, while import tariffs were slashed
(average rates falling from ~15.3% in 2017 to ~7–8% by 2020). At the same time, the
government applied zero‐rate VAT and duty exemptions to key food and agricultural
inputs (e.g. vegetable oil, meat, dairy products) as temporary relief measures. Empirical
analysis shows that these policy shifts coincided with rising agricultural export
volumes and increased food imports: for example, non‐precious goods exports (notably
food) grew ~16.5% in 2024, while agro‐imports more than doubled from 2020 to 2023.
The liberalized regime also supported farm incomes and consumer welfare, as
evidenced by robust economic growth and a decline in poverty (from 13.4% in 2023
to 10.9% in 2024). Our findings suggest that maintaining stable VAT policies coupled
with targeted trade tax incentives can stimulate Uzbekistan’s agricultural sector and
help balance export promotion with domestic food security.
Keywords:
Value-added tax (VAT); Customs duties; Tariff liberalization;
Agricultural trade; Uzbekistan; Exports; Imports; Socio-economic impact.
Introduction.
After years of stringent controls, Uzbekistan’s economy has
opened rapidly since 2017 under new leadership. Reforms dismantled many Soviet-
style trade restrictions: the government unified exchange rates, freed currency
convertibility, and removed administrative barriers on goods and people. Agriculture
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remains a cornerstone of the economy (accounting for roughly 25% of GDP and
employing over a quarter of the labour force). Historically, the state heavily regulated
farming – for example, until 2020 it imposed mandatory quotas on cotton and wheat
and even mobilized labour for harvests. Recent policy changes eliminated these
mandates, liberalizing agricultural production and encouraging higher-value crops
such as fruits and vegetables. By 2017 all major export restrictions had been lifted,
signalling Uzbekistan’s shift toward market-oriented trade.
Concurrently, the fiscal regime was overhauled to support this opening. In January
2019 a sweeping tax reform cut the standard VAT rate from 20% to 15% and eliminated
many turnover taxes. The authorities have kept VAT relatively stable since – for
instance, lowering it only once more to 12% beginning in 2023 – to give businesses
predictability. On the trade side, a 2018 decree dramatically reduced import tariffs:
average duty rates dropped from about 15% in late 2017 to roughly 7–8% by 2020.
These cuts applied broadly but were concentrated in areas like consumer and agri-food
goods. Moreover, the government introduced targeted zero-tax regimes for key staples:
during 2020–2022, VAT and customs duties on select food imports (e.g. vegetable oil,
meat, dairy, potatoes, etc.) were temporarily set to zero. Such measures aimed to keep
domestic prices stable and support farmers by lowering input costs during economic
stress.
Literature review.
Uzbekistan is a predominantly agrarian economy –
agriculture accounted for roughly 25% of GDP and employs about 26% of the labour
force. Cotton and grain remain leading crops, though recent policy shifts favour higher-
value fruits and vegetables. Traditionally, Uzbek agriculture has relied on both
domestic support and foreign markets: in 2022 agri-products contributed about 8.4%
of export earnings [1]. Foreign-trade data confirm that food and live animals are a
significant part of trade flows: for example, in the first half of 2022 “food products and
live animals” made up 6.6% of Uzbekistan’s exports and about 11.0% of its imports.
This underlines how trade in agricultural goods is sensitive to tax and tariff policy.
Economic reforms under President Mirziyoyev (since 2017) have included
major tax and customs changes. The government has codified tax rates (e.g. corporate
profit tax 15%, personal income tax 12%) to remain stable through at least 2028, and
it systematically reviews “ineffective” tax and tariff exemptions. In 2022–23 the
legislature enacted amendments to both the Tax and Customs Codes aiming at a “fair
competitive environment” [2, 3]. The standard VAT rate was reduced from 15% to
12% on Jan 1, 2023 (though the rate itself is now held steady), and certain sectors (e.g.
exporters or high-investment zones) enjoy special incentives [3]. The net result is a
relatively simple tax structure where VAT applies broadly at 12%, and customs duties
on many goods are explicitly managed to achieve policy goals.
Research methodology.
This study adopts a mixed-method approach that
integrates qualitative policy analysis with quantitative trade data evaluation to assess
the impact of Uzbekistan’s VAT and customs duty regimes on agricultural imports and
exports between 2017 and 2024. Secondary data were sourced from official
publications of the State Committee of the Republic of Uzbekistan on Statistics, the
Tax Committee, and the Ministry of Economy and Finance, as well as international
databases and news platforms. The analytical framework involves three main stages:
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(i) a chronological mapping of key fiscal reforms such as VAT rate reductions and
tariff liberalization; (ii) descriptive statistical analysis of agro-trade flows based on
SITC-2008 classifications, using tables, growth percentages, and visual graphs; and
(iii) comparative assessments of trade volumes and macroeconomic indicators before
and after major reforms. The study also incorporates a policy evaluation perspective
by examining changes in agricultural export performance, food import dependency,
and socio-economic indicators such as rural employment and poverty reduction. The
research further considers the strategic intent behind new policies, including zero-duty
food imports and recent export tariffs on raw goods, by referencing official decrees and
reform plans. While the absence of firm-level data and the short-term nature of some
reforms pose limitations, the triangulation of multiple data sources and methods
ensures the robustness of findings and enhances the validity of conclusions regarding
Uzbekistan’s evolving agro-trade environment.
Analyses and results.
VAT Regime and Its Agri Implications. Uzbekistan’s
standard VAT rate was cut from 15% to 12% effective January 1, 2023. A presidential
decree in late 2024 then guaranteed that VAT (and income tax) rates will remain
“unchanged” through 2028. Thus, businesses can plan with a stable, moderate VAT
burden. In practice, VAT is levied on both domestic sales and imports (with the tax
base on imports being the customs value plus duties). Exports are typically zero-rated
(i.e. VAT is refunded to exporters) under Uzbek tax law, which encourages exports of
processed goods. (For example, spare parts for certain strategic sectors were recently
made VAT-exempt on import to boost production).
Figure 1. The proportion of various sectors within the composition of taxpayers
who were specially registered for value-added tax (VAT) as of June 1, 2025 [8]
The pie chart illustrates the proportion of various sectors within the composition
of taxpayers who were specially registered for value-added tax (VAT) as of June 1,
2025.
Overall, it is evident that the trade sector accounts for the largest share of VAT-
registered taxpayers, while sectors such as information and communication and others
35,3%
21,1%
12,0%
10,7%
13,8%
3,8%
1,7%
1,6%
Trade
Agriculture
Industry
Construction
Services
Transportation
Information and
communication
Others
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represent only a small fraction. The chart reveals a wide disparity among sectors in
terms of their representation in VAT registration.
The trade sector dominates the composition, making up 35.3% of all specially
registered VAT taxpayers. This is followed by the agriculture sector, which constitutes
21.1%, indicating that these two sectors alone account for more than half of the total.
Industry (12.0%), services (13.8%), and construction (10.7%) also represent notable
portions, collectively contributing around one-third of the total share.
In contrast, transportation comprises a significantly smaller proportion at 3.8%,
while the shares of information and communication (1.7%) and other sectors (1.6%)
are minimal.
In summary, the pie chart shows a clear concentration of VAT-registered
taxpayers in the trade and agriculture sectors, whereas high-tech and other minor
sectors play a relatively marginal role in the overall structure.
Many basic agricultural products are exempt from VAT in Uzbekistan: for
instance, sales of unprocessed farm produce are tax-exempt under the Tax Code. In
addition, the government has extended special VAT privileges to stabilize food prices.
A December 2024 decree explicitly “extends the zero rate of import customs duty”
(accompanying VAT) on 59 types of food and farm goods – including meat, dairy,
vegetables and fruits – through January 1, 2026. In effect, imported foodstuffs incur no
import VAT, making them cheaper in local currency. (The decree notes this policy was
“aimed at ensuring price stability in the domestic market”). Overall, the VAT regime
– moderate and predictable – tends to favour agricultural exporters (through VAT
refunds) and keep consumer prices low (through zero-rated imports of key foods).
Figure 2. Gross Value Added in Agriculture, Forestry, and Fisheries at Current
Prices, in billion soums (Annual Data) [7]
The line graph illustrates the gross value added (GVA) by the agriculture,
forestry, and fisheries sectors in Uzbekistan between 2017 and 2024, measured in
billion soums at current prices.
90739,8
113327,4
129885
150493,7
181787,7
208809,2
242916,4
266565
0
50000
100000
150000
200000
250000
300000
2017
2018
2019
2020
2021
2022
2023
2024
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Overall, the graph shows a steady and continuous increase in GVA over the
eight-year period, reflecting consistent growth in these sectors.
In 2017, the GVA stood at approximately 90,739.8 billion soums. This figure
rose gradually each year, reaching around 113,327.4 billion soums in 2018 and 129,885
billion soums in 2019. The upward trend continued into 2020, where the value
increased to just over 150,493.7 billion soums.
Between 2020 and 2023, growth accelerated more noticeably. The GVA rose
from 181,787.7 billion soums in 2021 to 208,809.2 billion soums in 2022 and peaked
at 242,916.4 billion soums in 2023. The highest value was recorded in 2024, at 266,565
billion soums, nearly three times higher than the 2017 level.
In summary, the gross value added in agriculture, forestry, and fisheries in
Uzbekistan has shown consistent and robust growth from 2017 to 2024, indicating the
increasing importance and productivity of these sectors within the national economy.
Impact on trade flows. The combination of VAT reforms and trade facilitation
has coincided with strong growth in agri-trade. Official data show Uzbekistan’s fruit
and vegetable exports climbed sharply in 2024: for instance, 375,300 tonnes were
exported in Q1 2024 (a 72.5% rise over Q1 2023) bringing in $291.8 million [4]. In
January–May 2024 alone, exports of fruits and vegetables reached 741,000 tonnes (a
2.8% volume gain) with value surging 47.9% to $619.6 million [5]. These increases
reflect both higher production and improved market access. A stable VAT policy –
combined with other measures (like ease of export formalities) – likely made Uzbek
produce more competitive abroad.
Import tariffs on food. Customs Duty Regime and Trade. Uzbekistan’s customs
regime is very liberal for staple foods and inputs. As noted above, virtually all basic
food imports carry a zero duty (and no import VAT), a policy in place to protect
consumers. The zero-tariff list includes not only meats, dairy, fruits and vegetables, but
also vegetable oils [2]. This duty-free treatment has encouraged higher imports of food
and agricultural inputs. For example, in 2022 about 11% of Uzbekistan’s import bill
was spent on foodstuffs – an unusually high share for a net exporter of cotton and grain,
implying significant food imports. By keeping import duties at zero, the government
has dampened consumer prices (especially amid global food-price spikes in 2022) and
assured supply, but this also means local producers face more competition from
imports.
Table 1. Import structure (SITC-2008), in million US dollars (Annual Data) [7]
Classification
2017
2018
2019
2020
2021
2022
2023
Food and live
animals
1049,0
1327,4
1608,5
1851,3
2509,5
3392,9
3495,7
Machines and
transport
equipment
4517,0
7668,5
9568,6
7954,4
8260,3
9695,7 14935,2
Various
finished
products
552,4
773,5
1505,7
1309,3
1305,8
1330,9
1489,8
Services
1977,2
2127,0
2425,9
1221,4
1767,3
2547,5
3084,3
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Beverages
and tobacco
35,2
24,0
44,0
49,3
89,9
139,2
191,6
Industrial
goods
2325,9
3461,2
4147,9
3581,3
4706,5
5746,9
6322,8
Chemicals
and similar
products
1695,7
2125,9
2686,7
2881,1
3734,3
4372,2
4864,5
Animal and
vegetable oils,
fats and wax
160,1
211,6
279,6
296,8
411,0
400,9
425,4
Non-food raw
materials,
except fuel
315,7
803,8
1026,6
864,4
1154,7
1283,6
1125,3
Mineral fuels,
lubricating
oils and
similar
materials
742,1
879,5
940,6
1106,9
1556,7
1795,1
2633,6
Other goods
0,1
20,5
57,4
37,7
11,6
62,9
90,9
The table provides data on the import structure of Uzbekistan from 2017 to 2023,
classified according to the SITC-2008 system. The figures are given in millions of US
dollars and cover a wide range of product categories.
Overall, Uzbekistan's total imports increased steadily across all major sectors,
with the most substantial growth observed in machines and transport equipment,
industrial goods, and food and live animals. Meanwhile, categories like beverages and
tobacco and other goods remained minor contributors throughout the period.
One of the most dominant categories was machines and transport equipment,
which began at $4.5 billion in 2017 and soared to approximately $14.9 billion by 2023
— more than tripling over seven years. A similar upward trajectory is seen in industrial
goods, rising from $2.3 billion in 2017 to $6.3 billion in 2023.
The import of food and live animals also showed a remarkable increase, more
than tripling from just over $1 billion in 2017 to nearly $3.5 billion in 2023. This may
reflect a growing domestic demand for food products or efforts to ensure national food
security. Likewise, imports of services nearly doubled from $1.9 billion in 2017 to over
$3 billion in 2023, showing fluctuating values in the middle years.
Chemicals and similar products rose consistently, growing from $1.7 billion in
2017 to $4.9 billion in 2023, while mineral fuels and lubricants also witnessed
significant growth, nearly quadrupling from $742.1 million to $2.6 billion over the
same period.
Smaller categories such as animal and vegetable oils and non-food raw materials
showed moderate growth. Animal and vegetable oils imports rose from $160.1 million
to $425.4 million, while non-food raw materials peaked at $1.28 billion in 2022 before
slightly dropping in 2023.
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In contrast, beverages and tobacco remained relatively low in value, ranging
from just $24 million to $191.1 million, with some fluctuations. Other goods
consistently remained the least significant category in terms of import volume.
In conclusion, the data highlights a clear expansion in Uzbekistan’s import
volume across most sectors between 2017 and 2023, particularly in machinery,
industrial inputs, and essential goods like food and fuel. This trend may reflect both
economic growth and increasing industrialization, alongside efforts to meet domestic
consumption demands.
Export tariffs and controls. In contrast to free imports, Uzbekistan is re-
introducing export duties on certain raw commodities to stimulate domestic processing.
A landmark 2025 decree sets modest export taxes on a range of goods (e.g. meat, grain,
fertilizers and cotton yarn) that were previously restricted by permits. This replaces
opaque export quotas with transparent duties. The intent, as officials explain, is to
“boost production of high-value-added goods based on local raw materials”. In other
words, raw wheat or cotton must now bear a small tax, encouraging firms to process
them (for example, into flour or textiles) before export. Early effects remain to be seen,
but one can expect a cooling in raw commodity exports and a shift toward processed
exports. Notably, even with these changes, Uzbekistan has removed many outright
bans or quotas: all exports except the 86 specified raw categories will be allowed
without special permission. This more transparent customs regime aligns with WTO
accession goals and should encourage agribusiness investment.
Table 2. Export structure (SITC-2008), in million US dollars (Annual Data) [7]
Classification
2017
2018
2019
2020
2021
2022
2023
Food and live
animals
817,9 1029,9 1436,4 1336,2 1371,8 1631,5 1777,6
Machines and
transport
equipment
350,8
204,1
421,8
434,4
693,6
973,7 1305,2
Various
finished
products
311,8
337,6
435,7
617,3
780,4 1106,1 1195,6
Services
2474,5 3070
3434,8 2005
2581,7 4456,7 5640,4
Beverages
and tobacco
23,4
22,3
29,8
27,1
36
111
123
Industrial
goods
2200,7 2411,8 2752,9 2906,4 4332,9 4383,5 4051,5
Chemicals
and similar
products
860,7
881,3
836,5
820,9 1136,6 1307,7 1307,4
Animal and
vegetable oils,
fats and wax
0
0,1
12,4
26,8
1,5
21,2
14,2
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Non-food raw
materials,
except fuel
626,6
427,5
591,2
456,1
509,5
393,6
321,4
Mineral fuels,
lubricating
oils and
similar
materials
1607,6 2666,8 2528,9
659
914,8 1215,2 940,6
Other goods
3260
2939
4978,2 5813,1 4303,9 4132,3 8192,6
The table provides data on the export structure of various product categories
from 2017 to 2023, measured in million US dollars.
Overall, the total value of exports increased across most categories, with
significant growth observed in services, industrial goods, and mineral fuels. In contrast,
some categories such as non-food raw materials experienced a decline. Services and
industrial goods consistently contributed the most to export revenue over the period.
In 2017, services and industrial goods were the leading export categories, valued
at $2,474.5 million and $2,200.7 million respectively. By 2023, exports of services had
more than doubled, reaching $5,640.4 million, making it the single largest contributor
to the export structure. Industrial goods also grew steadily, peaking at $4,051.5 million
in 2023.
Mineral fuels showed a fluctuating trend. After peaking at $2,666.8 million in
2018, there was a sharp drop to $659 million in 2020. However, it rebounded
significantly, reaching $2,946 million in 2023. Similarly, "Other goods" saw a notable
increase from $3,260 million in 2017 to $8,192.6 million in 2023, more than doubling
over the period.
On the other hand, the category of non-food raw materials decreased from
$626.6 million in 2017 to $321.4 million in 2023, indicating a downward trend. Exports
of machines and transport equipment also showed volatility but grew overall from
$350.8 million in 2017 to $1,305.2 million in 2023.
Smaller categories like beverages and tobacco, although modest in value,
experienced growth—from $23 million in 2017 to $123 million in 2023. Likewise,
various finished products and food and live animals showed upward trends, with the
latter rising from $817.9 million to $1,777.6 million.
In conclusion, the table indicates a strong and broad-based growth in exports,
especially in services and industrial goods, while a few sectors like non-food raw
materials and some agricultural exports displayed either stagnation or decline.
Trade partnerships and facilitation. Beyond tariffs, Uzbekistan has sought to
boost agro-trade via infrastructure and agreements. For example, it launched an
“Eurasian AgroExpress” refrigerated rail corridor linking Uzbekistan with Russia,
China and EU markets. Agricultural sectors receive preferential handling (e.g.
accelerated customs clearance) under trade facilitation programs. These measures,
coupled with tax incentives (VAT refunds and duty waivers), have made exporting
fruits and vegetables more attractive. Meanwhile, tariff-free access to neighbouring
markets (e.g. Kazakhstan, Russia) under regional trade deals also supports
Uzbekistan’s agro-exports.
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Analysis of Trade Trends and Socio-Economic Effects. The combined tax-tariff
regime has contributed to robust growth in agro-trade. Export volumes for farm
products have risen in recent years: fruit/vegetable exports were up by double digits in
2022–24, and even cotton exports (Uzbekistan’s traditional cash crop) have expanded
with strong international prices and zero export taxes. On the import side, heavy
purchases of dairy, meat and grain have kept domestic food plentiful and inflation in
check. In macro terms, agriculture’s contribution to GDP has stabilized around 19–
20% recently [6], and growth in the sector (about +2-3% per year in 2020–22) has
roughly matched the overall economy. Nevertheless, trade data reveal a persistent
deficit in goods trade – reflecting investment-driven imports of machinery and
persistently high food imports. For instance, in 1H2022 Uzbekistan’s goods imports
($14.6 billion) exceeded exports ($9.9 billion); agriculture imports (especially fruits,
dairy, animal feed) figure prominently.
Socio-economic
indicators
underscore
agriculture’s
importance and
vulnerability. Over 60% of Uzbekistan’s rural population depends on farming, and the
government aims to double farm incomes by 2026 through reforms. Maintaining low
tariffs on food imports has helped urban consumers but may squeeze small producers.
Meanwhile, tax incentives (like zero VAT on exports and duty-free inputs) have lured
investment in processing: the government reports building processing capacity (e.g.
fruit canning, dairy) to add value. Early 2024 news suggests farmers are eager to export
higher-value crops: one industry observer noted that profitability of Uzbek
fruits/vegetables “has increased in recent years” and exporters are planning
aggressively for new markets.
In summary, Uzbekistan’s current VAT and customs policy can be seen as trade-
promoting for agriculture: by simplifying taxes and eliminating import tariffs, it has
kept inputs and consumer goods affordable; by stabilizing VAT and replacing trade
restrictions with transparent duties, it has improved the predictability of export costs.
The evidence of rising export volumes (e.g. ~20–50% value growth in
fruits/vegetables) suggests these measures coincide with an expansion of agro-exports.
However, heavy import liberalization also means domestic producers face stiff
competition at home. The net effect has been a more open agro-trade environment –
beneficial for downstream processors and food consumers, but requiring support for
farmers.
Conclusions and suggestions.
Maintain investment in value-added processing.
Export taxes on raw crops should be used judiciously to encourage domestic industry.
Uzbekistan’s plan to introduce small export duties on grains, meat and fibres aims to
spur agro-processing. The government should accompany these duties with training
and financing for agri-business, so that farms shift from selling raw outputs to
producing flour, canned goods, textiles, etc. This aligns with national goals of boosting
processing capacity.
Gradually rationalize import duty exemptions.
The wholesale duty-free
import policy on foods has kept prices low, but it may undercut local farmers’
incentives. Over time, Uzbekistan could phase in modest tariffs on some items while
offering targeted subsidies or assistance to producers, ensuring rural incomes rise in
tandem with consumer benefits. In any case, transparent and temporary trade measures
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(e.g. seasonal duties or quotas if needed) are preferable to hidden fixes.
Streamline VAT administration. Uzbekistan’s stable 12% VAT rate provides
certainty, but effective compliance is key. Further shortening the audit period for VAT
refunds (as recently halved from 60 to 30 days for exports) would improve exporters’
cash flow. Continuing to exempt essential agricultural inputs (seeds, equipment) from
VAT can also reduce farmers’ costs.
Continue trade facilitation and diversification. Expanding modern export
corridors (like refrigerated trains) and trade agreements will help reach new markets
for fruits, nuts and other Uzbek specialties. The government’s involvement in WTO
accession suggests further tariff liberalization – the authorities should secure
favourable terms for farmers in that process. Likewise, easing customs procedures
(electronic declarations, faster clearance for perishables) will magnify the impact of
tax breaks.
Monitor socio-economic impacts. Given agriculture’s social importance (one-
quarter of GDP, significant rural employment), policy makers should track outcomes
like farm incomes, poverty rates and regional growth. If rapid import growth is hurting
certain sectors, targeted support (credit, insurance, training) may be needed. For
example, continuing the program of loans and grants (as planned for 2022–26) helps
farmers invest in productivity.
Overall, Uzbekistan’s tax and customs reforms in the past decade have generally
opened up agricultural trade: VAT is predictable and moderate, imports of food are
duty-free, and exports face clear (often zero) VAT treatment. These policies have
contributed to record volumes of agro-exports in 2023–24. To sustain this momentum,
Uzbekistan should balance liberal trade policies with supportive measures for
producers, ensuring that the rural economy grows alongside the urban industrial sector.
REFERENCES
1. Official Website of the International trade administration. Uzbekistan Country
Commercial Guide. 2023-12-01. URL: https://shorturl.at/Pif3N.
2. The Tashkent times. VAT and income tax rates in Uzbekistan not to rise until
2028. 2024-12-30. URL: https://shorturl.at/9hSR8.
3. Ministry of Economy and Finance of the Republic of Uzbekistan. Newsletter
№27. November, 2021. URL: https://shorturl.at/eCq2Y.
4. Daryo.uz. Uzbekistan boosts fruit and vegetable exports to 375,300 tonnes in
1Q24. 29.04.2024. URL: https://shorturl.at/B9UEc.
5. Sultanova M. Uzbekistan’s foreign trade expands 15% y/y to $31.3bn in Jan–
May. bne IntelliNews. June 24, 2025. URL: https://shorturl.at/GzCzY.
6. Ministry of Economy and Finance of the Republic of Uzbekistan. Newsletter
№34. November, 2021. URL: https://shorturl.at/hBQg7.
7. www.stat.uz - National Statistics Committee of the Republic of Uzbekistan.
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Uzbekistan
