Turkmenistan - Import TariffsTurkmenistan - Import Tariffs
Turkmenistan does not officially apply tariffs per se on imported goods. However, in practice the government levies customs duties and higher excise taxes on imports. These duties and taxes are significant barriers to trade. Under Presidential Resolution #9925 dated July 27, 2008, there is a customs duty on the import of 49 types of merchandise. Average rates range from 5 percent to 100 percent. Importers also pay small administrative fees to the Customs Service. In 2015 Turkmenistan launched a policy of import substitution and there are reports of rising customs duties. Turkmenistan has introduced new customs fees for a list of six types of imported goods, including vegetables, fruits, juices and other unannounced products. A presidential resolution may waive all or some customs duties and taxes, including the excise tax.
More information with a list of detailed items subject to excise taxes is available in the Russian and Turkmen languages at the website of the State Customs Service of Turkmenistan.
Turkmenistan applies import excise taxes on the following products:
Fifty percent of the cost, but not less than 4 manat per liter.
Wines, strong drinks, liquor with alcohol content of 20 percent or less: One hundred percent of the cost, but not less than 20 manat per liter.
Wines, strong drinks, liquor with alcohol content above 20 percent: One hundred percent of the cost, but not less than 30 manat per liter.
USD 4 per liter of spirits used in the manufacturing of beverages (exceptions made for spirits destined for medical purposes or imported by state enterprises or consumer cooperative enterprises)
Thirty percent of the customs value, but not less than USD 0.50 per pack.
Other tobacco products and products made of tobacco substitute, USD 10 per kilogram.
Three state agencies empowered by the President to issue a license for the import and sale of cigarettes: the Ministry of Health and Medical Industry, Ministry of Trade and Foreign Economic Relations and the Main State Standards Service (Turkmenstandartlary AKA Turkmen Standards). Regular Turkmen citizens are limited to bringing two packs of cigarettes from abroad.
Gold (excluding gold bullion), up to 1 kg, is exempted from customs duties, for larger quantities of jewelry 15 percent of the customs value import duty applies.
USD 0.30 USD for every cubic centimeter of the engine volume plus 5.2 percent of the initial price of the vehicle.
On March 4, 2016, the President imposed new customs fees for importing cars. For example, for a Toyota Carolla (2012 model, 1.8 liters engine) the customs fee is 38,574 manats (USD 11,021). Due to these new customs fees, it makes little economic sense to import used cars. An April 2011 presidential decree prohibits the import of vehicles older than 5 years. In September 2010, the Turkmen Customs Service prohibited the import of damaged cars citing a presidential decree, which has not been made public. The import of sedans and SUVs with engines larger than 3.5 liters is also prohibited.
Import Requirements & DocumentationThe following documents are required for customs clearance of imported goods when the basis of the supply is a contract, but not a paid invoice:
- A contract registered at the SCRME: The contract should be registered before the goods are delivered to Turkmenistan. Contracts are required to include the specifications of the goods, information on their origin, the currency involved, item price, and total price.
- A Bill of Lading for Maritime Transportation: Cargo Movement Report “CMR” for transportation by truck. Customs officers will check the CMR or Bill of Lading against the information contained in the contract.
- A Certificate of Origin and Quality: The Certificate of the Country of Origin should be obtained from Turkmenistan Chamber of Commerce and Industry at the place of origin prior to the departure of goods. The importer is required to receive a certificate of conformance from the Main State Inspectorate “Turkmenstandartlary.”
- A Customs Declaration: Customs declaration and clearance is the responsibility of the party specified in the contract. In most cases, however, the buyer takes on clearance process responsibility. During the customs clearance process, Customs charges a service fee of 0.2 percent of the contract price. Additional licenses may be required of the buyer, depending on the type of imported product (an alcohol trade license to import alcohol, or a State Radio Frequencies Commission permit to import radio electronics and high frequency devices, for example). Turkmenistan has freelance customs clearance agents, who can assist with customs processing.
Turkmenistan Tariff Rate Quotas Import Duties