RESTRICTED  
  
  WT/TPR/S/399  
 
18 March 2020  
(20-2038) Page: 1/106 
Trade Policy Review Body   
 
  
TRADE POLICY REVIEW  
REPORT BY THE SECRET ARIAT  
TAJIKISTAN  
This report, prepared for the first Trade Policy Review of Tajikistan, has been drawn up by the WTO 
Secretariat on its own responsibility. The Secretariat has, as required by the Agreement establishing 
the Trade Policy Review Mechanism (Annex 3 of the Marrakesh Agreement Establishing the World 
Trade Organization), sought clarification from Tajikistan on its trade policies and practices.  
 
Any technical questions arising from this re port may be addressed to Ms Zheng Wang  
(Tel: 022 739 5288) and Mr. Rosen Marinov (Tel: 022 739 6391 ). 
 
Document WT/TPR/G/ 399 contains the policy statement submitted by Tajikistan.  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Note: This report is subject to restricted circulation and press embargo until the end of the 
first session of the meeting of the Trade Policy Review Body on Tajikistan. This report was drafted 
in English.  WT/TPR/S/399 • Tajikistan  
 
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CONTENTS  
SUMMARY  ................................ ................................ ................................ .........................  7 
1   ECONOMIC ENVIRON MENT  ................................ ................................ ........................  11 
1.1   Main Features of the Economy  ................................ ................................ .....................  11 
1.2   Recent Economic Developments  ................................ ................................ ..................  12 
1.3   Developments in Trade and Investment  ................................ ................................ ....... 18 
1.3.1    Trends and patterns in merchandise and services trade  ................................ ...............  18 
1.3.1.1    Composition of merchandise trade  ................................ ................................ .........  18 
1.3.1.2    Direction of merchandise trade  ................................ ................................ ..............  19 
1.3.1.3    Trade in services  ................................ ................................ ................................ .. 21 
1.3.2    Trends and patterns in foreign direct investment (FDI)  ................................ ...............  21 
1.4   Outlook ................................ ................................ ................................ .....................  22 
2   TRADE AND INVEST MENT REGIMES  ................................ ................................ ..........  24 
2.1   General Framework  ................................ ................................ ................................ .... 24 
2.2   Trade Policy Formulation and Objectives  ................................ ................................ ....... 25 
2.3   Trade Agreements and Arrangements  ................................ ................................ ..........  27 
2.3.1    WTO ................................ ................................ ................................ ......................  27 
2.3.2    Regional and preferential agreements  ................................ ................................ ....... 29 
2.3.3    Preferential trade arrangements (non -reciprocal)  ................................ .......................  30 
2.4   Investment Regime  ................................ ................................ ................................ .... 31 
2.4.1    FDI ................................ ................................ ................................ ........................  31 
2.4.1.1    Legislation, institution, and policy targets  ................................ ...............................  31 
2.4.1.2    Limitations on FDI  ................................ ................................ ................................  32 
2.4.1.3    Bilateral investment treaties (BITs), investment treaties, double taxation 
avoidance treaties (DTAs), and disputes  ................................ ................................ ..............  32 
2.4.2    Reforms to improve the business environment  ................................ ...........................  33 
3   TRADE POLICIES A ND PRACTICES BY MEAS URE ................................ .......................  35 
3.1   Measures Directly Affecting Imports  ................................ ................................ .............  35 
3.1.1    Customs procedures, valuation, and requirements  ................................ ......................  35 
3.1.2    Rules of origin  ................................ ................................ ................................ ........  37 
3.1.2.1    Non-preferential  ................................ ................................ ................................ ... 37 
3.1.2.2    Preferential rules of origin  ................................ ................................ .....................  38 
3.1.3    Tariffs  ................................ ................................ ................................ ....................  38 
3.1.3.1    Tariff structure  ................................ ................................ ................................ ..... 38 
3.1.3.2    Tariff bindings  ................................ ................................ ................................ ...... 39 
3.1.3.3    Applied tariff  ................................ ................................ ................................ ........  39 
3.1.3.4    Tariff exemptions  ................................ ................................ ................................ . 41 
3.1.3.5    Tariff prefere nces ................................ ................................ ................................ . 42 
3.1.3.6    Tariff quotas  ................................ ................................ ................................ ........  42 
3.1.4    Other charges affecting imports  ................................ ................................ ................  42 WT/TPR/S/399 • Tajikistan  
 
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  3.1.5    Import prohibitions, restrictions, and licensing  ................................ ...........................  44 
3.1.5.1    Import prohibitions  ................................ ................................ ...............................  44 
3.1.5.2    Import licensing requirements  ................................ ................................ ...............  44 
3.1.5.3    Quotas  ................................ ................................ ................................ ................  45 
3.1.5.4    Other legislation  ................................ ................................ ................................ ... 45 
3.1.6    Anti-dumping, countervailing, and safeguard measures  ................................ ...............  46 
3.2   Measures Directly Affecting Exports  ................................ ................................ .............  46 
3.2.1    Customs procedures and requirements  ................................ ................................ ...... 46 
3.2.2    Taxes, charges, and levies  ................................ ................................ .......................  47 
3.2.3    Export prohibitions, restrictions, and licensing  ................................ ............................  47 
3.2.4    Export support  ................................ ................................ ................................ ........  48 
3.2.4.1    Duty drawback  ................................ ................................ ................................ ..... 48 
3.2.4.2    Free economic zones (FEZs)  ................................ ................................ ..................  49 
3.2.4.3    Export promotion  ................................ ................................ ................................ . 50 
3.3   Measures Affecting Production and Trade  ................................ ................................ ..... 50 
3.3.1    Incentives  ................................ ................................ ................................ ..............  50 
3.3.1.1    Taxation ................................ ................................ ................................ ..............  50 
3.3.1.2    Tax incentives  ................................ ................................ ................................ ...... 52 
3.3.2    Standards and other technical requirements  ................................ ..............................  53 
3.3.2.1    Standards  ................................ ................................ ................................ ...........  53 
3.3.2.2    Accreditation and conformity assessment  ................................ ................................  56 
3.3.3    Sanitary and phytosanitary (SPS) requirements  ................................ .........................  57 
3.3.4    Competition policy and price controls  ................................ ................................ ........  60 
3.3.4.1    Competition policy  ................................ ................................ ................................  60 
3.3.4.2    Price controls  ................................ ................................ ................................ ....... 62 
3.3.5    State trading, SOEs, and privatization  ................................ ................................ ....... 62 
3.3.5.1    State trading  ................................ ................................ ................................ ....... 62 
3.3.5.2    SOEs and privatization  ................................ ................................ ..........................  62 
3.3.6    Government procurement  ................................ ................................ ........................  64 
3.3.6.1    Overview  ................................ ................................ ................................ .............  64 
3.3.6.2    Legal and institutional framework  ................................ ................................ ..........  65 
3.3.6.3    International cooperation  ................................ ................................ ......................  66 
3.3.7    Intellectual property rights (IPRs)  ................................ ................................ .............  66 
3.3.7.1    Overview  ................................ ................................ ................................ .............  66 
3.3.7.2    Patents  ................................ ................................ ................................ ...............  68 
3.3.7.3    Trademarks  ................................ ................................ ................................ .........  69 
3.3.7.4    Geographical indications  ................................ ................................ .......................  69 
3.3.7.5    Industrial designs  ................................ ................................ ................................ . 70 
3.3.7.6    Topologies of integrated circuits  ................................ ................................ .............  70 
3.3.7.7    Copyright and related rights  ................................ ................................ ..................  70 WT/TPR/S/399 • Tajikistan  
 
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  3.3.7.8    Other IPRs  ................................ ................................ ................................ ...........  72 
3.3.7.9    Enforcement  ................................ ................................ ................................ ........  72 
4   TRADE POLICIES B Y SECTOR  ................................ ................................ .....................  74 
4.1   Agriculture  ................................ ................................ ................................ ................  74 
4.1.1    Overview  ................................ ................................ ................................ ...............  74 
4.1.2    Policy, legal and institutional frameworks  ................................ ................................ .. 75 
4.1.3    Border measures ................................ ................................ ................................ ..... 76 
4.1.4    Domestic measures  ................................ ................................ ................................ . 76 
4.2   Mining and Energy  ................................ ................................ ................................ ..... 77 
4.2.1    Mining and quarrying  ................................ ................................ ...............................  77 
4.2.2    Energy  ................................ ................................ ................................ ...................  78 
4.2.2.1    Electricity  ................................ ................................ ................................ ............  80 
4.2.2.2    Fossil fuels  ................................ ................................ ................................ ..........  81 
4.3   Manufacturing  ................................ ................................ ................................ ...........  82 
4.4   Services  ................................ ................................ ................................ ....................  83 
4.4.1    Transport  ................................ ................................ ................................ ...............  83 
4.4.1.1    Road transport  ................................ ................................ ................................ ..... 85 
4.4.1.2    Railway transport  ................................ ................................ ................................ . 87 
4.4.1.3    Air transport  ................................ ................................ ................................ ........  87 
4.4.2    Telecommunications  ................................ ................................ ................................  88 
4.4.3    Financial services  ................................ ................................ ................................ .... 91 
4.4.3.1    Banking and microfinance  ................................ ................................ .....................  92 
4.4.3.2    Insurance  ................................ ................................ ................................ ............  93 
4.4.3.3    Securities  ................................ ................................ ................................ ............  94 
4.4.4    Tourism ................................ ................................ ................................ .................  94 
5   APPENDIX TABLES  ................................ ................................ ................................ ..... 97 
 
CHARTS  
 
Chart 1.1 Personal remittances received, 2002 -18 ................................ ................................  14 
Chart 1.2 Merchand ise trade by main HS sections, 2013 and 2018  ................................ .........  19 
Chart 1.3 Merchandise trade by main origin and destination, 2013 and 2018  ...........................  20 
Chart 1.4 Direct investment by economic sector, 2013 and 2018  ................................ ............  21 
Chart 3.1 Frequency distribution of MFN tariff rates, 2019  ................................ .....................  41 
Chart 3.2 Categories of standards  ................................ ................................ .......................  55 
Chart 4.1 Main crops (% of seeded land area), 1991, 2013 and 2018  ................................ ..... 74 
Chart 4.2 TPES by energy source, 2013 and 2017  ................................ ................................ . 79 
Chart 4.3 Freight transportation by mode, 2013 and 2018  ................................ .....................  84 
Chart 4.4 Passenger transportation by mode, 2013 and 2017  ................................ ................  84 
Chart 4.5 Bilateral road transport agreements by degree of openness, 2016  ............................  86 
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  TABLES  
 
Table 1.1 GDP and employment by economic activity, 2013 -18 ................................ ..............  11 
Table 1.2 Main economic indicators, 2013 -18 ................................ ................................ ....... 13 
Table 1.3 Central government fiscal operations, 2013 -18 ................................ .......................  15 
Table 1.4 Balance of payments, 2013 -18 ................................ ................................ .............  17 
Table 1.5 Trade in services, 2013 -18 ................................ ................................ ...................  21 
Table 1.6 Direct investment inflow by trading partner, 2013 -18 ................................ .............  22 
Table 2.1 Notifications to the WTO, 2013 - 20 Jan 2020  ................................ ........................  28 
Table 2.2 RTAs in force, 2020  ................................ ................................ .............................  30 
Table 3.1 Rules of origin, the wholly obtained criteria  ................................ ............................  37 
Table 3.2 Structure of the tariff schedule, 2019  ................................ ................................ .... 38 
Table 3.3 Summary analysis of the MFN tariff, 2019  ................................ ..............................  39 
Table 3.4 Exemptions from import tariff and tax (VAT and excise where applicable)  .................  41 
Table 3.5 Customs fees  ................................ ................................ ................................ ...... 42 
Table 3.6 Goods subject to import licensing, as notified t o the WTO  ................................ ........  44 
Table 3.7 Export duties  ................................ ................................ ................................ ...... 47 
Table 3.8 Export licensing  ................................ ................................ ................................ .. 48 
Table 3.9 FEZs  ................................ ................................ ................................ ..................  49 
Table 3.10 Tax structure, 2013 -18 ................................ ................................ ......................  51 
Table 3.11 Incentives  ................................ ................................ ................................ ........  52 
Table 3.12 TBT notifications to the WTO  ................................ ................................ ..............  55 
Table 3.13 SPS legislation  ................................ ................................ ................................ .. 58 
Table 3.14 Main SOEs in various sectors, 2019  ................................ ................................ ..... 63 
Table 3.15 Annual spending on public procurement and its share in GDP  ................................ . 64 
Table 3.16 Shares of public procurement contracts  ................................ ...............................  64 
Table 3.17 IPR laws  ................................ ................................ ................................ ...........  66 
Table 3.18 WIPO -administered treaties  ................................ ................................ ................  67 
Table 3.19 Patents and petty patents  ................................ ................................ ..................  68 
Table 3.20 Trademark applications and registrations  ................................ .............................  69 
Table 3.21 Registered appellations of origin  ................................ ................................ .........  70 
Table 3.22 Industrial design applications and registrations  ................................ .....................  70 
Table 4.1 Gross agricultural output, 1991 and 2013 -18 ................................ .........................  74 
Table 4.2 Growth indices of main agricultural output categories, 2013 -18................................  75 
Table 4.3 State -funded agricultural programmes, 2013 -19 ................................ ....................  76 
Table 4.4 Mining and quarrying production, 2013 -18 ................................ .............................  77 
Table 4.5 Selected energy indicators, 2013 -18 ................................ ................................ ..... 79 
Table 4.6 Manufacturing output by main categories, 2013 -18 ................................ .................  82 
Table 4.7 Actual condition of MOT -managed roads, 2019  ................................ .......................  86 
Table 4.8 Air transport agreements, 2019  ................................ ................................ ............  88 
Table 4.9 Subscriptions by segment, 2013 -18 ................................ ................................ ...... 89 WT/TPR/S/399 • Tajikistan  
 
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  Table 4.10 Financial system indicators, 2013 -19 ................................ ................................ ... 92 
Table 4.11 Selected tourism sector indicators, 2013 -18 ................................ .........................  95 
 
APPEND IX TABLES  
 
Table A1.1 Merchandise exports by HS sections and main chapters, 2013 -18...........................  97 
Table A1.2 Merchandise imports by HS sections and main HS chapters, 2013 -18 .....................  98 
Table A1.3 Merchandise exports by trading partner, 2013 -18 ................................ .................  99 
Table A1.4 Merchandise imports by trading partner, 2013 -18 ................................ ...............  100 
 
Table A2.1 Fre e Trade Agreement between Tajikistan and Uzbekistan, exception list  ..............  101 
 
Table A3.1 Tariff breaching  ................................ ................................ ...............................  102 
Table A3.2 Excise tax rates ................................ ................................ ...............................  103 
Table A3.3 Fees for intellectual property protection  ................................ .............................  105 
 
 
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  SUMMARY  
1. Since accession to the WTO in 2013, Tajikistan has been following a relatively open trade and 
investment regime. The country has strong growth po tential, underpinned by its abundant hydro 
resources, young population, mountainous landscape and the attractiveness for tourists, and its 
proximity to large markets in the region. Challenges arise mainly at the sectoral level, particularly 
obstacles in th e financial system and infrastructure bottlenecks, and also in attracting more private 
investment, diversifying and upgrading exports, and creating non -farm employment opportunities.  
2. Tajikistan is a landlocked, mountainous, low -income country, with a per c apita GDP of 
USD 835 in 2018. During the review period (2013 -19), Tajikistan achieved robust economic growth, 
averaging almost 7% annually. Growth was supported by domestic demand, which was fuelled by 
large-scale infrastructure investments and the consequ ent demand for imports of capital -intensive 
goods, as well as private consumption supported by workers' remittances. With a level equivalent 
to 35% of GDP in 2019, remittances continue to play an important role in the economy.  
3. However, high growth did not  translate into sufficient formal employment opportunities: more 
than 60% of the workforce remain in the agriculture sector, and many Tajik citizens work abroad. 
The economy is highly dollarized, reflecting a lack of confidence in the domestic financial sy stem. 
The currency has been on a devaluating trend, while the central bank adopted measures to tighten 
foreign exchange controls and to move towards inflation -targeting. The Government adopted an 
expansionary fiscal policy: the rapid increase in public exp enditure led to a larger fiscal deficit -to-GDP 
ratio. Large public investment in infrastructure projects also poses downside fiscal risks.  
4. Trade plays an important role in the economy, although total goods and services trade as a 
share of GDP fell from 74% in 2013 to 58% in 2018. The merchandise trade deficit has been 
decreasing, mainly reflecting lower imports, on account of, inter alia, fal ling remittances, a 
depreciated exchange rate, and a growing domestic supply base. The export basket has been 
diversifying, from being dominated by aluminium and cotton, to include more textiles, cement, and 
mineral products, among others. Main export prod ucts are mineral products, base metals, and 
textiles, and main trading partners include the Commonwealth of Independent States (CIS) 
countries, China, the European Union, Turkey, and Afghanistan. The current account deficit narrowed 
from 10% of GDP in 2013  to 5% in 2018.  
5. Trade policy is formulated in accordance with the National Development Strategy 2030, which 
set targets for GDP growth and diversification of exports. Tajikistan's Medium -Term Development 
Programme for 2016 -20 defined action plans for tran sforming the economy from being driven mainly 
by public investment and remittances, to a new model of high -quality economic growth based on 
the promotion of investment and the expansion of domestic supply and exports. The State 
programme on export promotio n and "import substitution" for 2016 -20 aims at increasing exports 
and reducing the share of consumer goods and services in imports by boosting domestic production 
capacity.  
6. Tajikistan became the 159th Member of the WTO on 2 March 2013. It bound all its ta riff lines 
and made specific GATS commitments in 11 services sectors. The gap between the bound and 
applied rates is small. The simple average bound tariff rate is 8%, slightly higher than the average 
MFN applied rate (7.9% in 2019). Tajikistan signed the Information Technology Agreement (ITA) 
upon accession and  became an observer to the Committee on Government Procurement (GPA) in 
2014. In 2016, it deposited its instrument of acceptance of the 2005 protocol amending the WTO 
TRIPs Agreement and  obtained obs erver status in the Committee on Trade in Civil Aircraft. In 
July 2019, Tajikistan ratified the WTO Trade Facilitation Agreement (TFA).  
7. At the WTO, Tajikistan has outstanding, or outdated notifications in the areas of: IPR (contact 
point); TRIMs Agreement;  import licensing (annual notification); quantitative restrictions; customs 
valuation; rules of origin; contingency measures (anti -dumping, countervailing, and safeguards); 
state trading arrangements; and trade in services.  
8. Tajikistan participates in a num ber of preferential agreements. The Treaty on the Free Trade 
Area among members of the CIS (CIS FTA) came into force for Tajikistan in 2015. In 2000, Tajikistan 
signed the Treaty on the Establishment of the Eurasian Economic Community (EAEC), which was 
later terminated with a view to being replaced by the Eurasian Economic Union (EAEU). The Tajik WT/TPR/S/399 • Tajikistan  
 
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  authorities indicated that they have no immediate plans to participate in the EAEU. Tajikistan is also 
a party to the Economic Cooperation Organization Trade Agree ment (ECOTA). It signed bilateral free 
trade agreements with Ukraine and with Uzbekistan, both of which stipulate a duty -free trade regime 
for all goods, except for agreed lists of exemptions.  
9. Tajikistan benefits from the GSP schemes of Canada, Japan, Swit zerland, and Turkey. It also 
provides unilateral trade preferences to imports from LDCs in the form of a 50% reduction of the 
applied MFN duty rates.  
10. Tajikistan has a relatively open foreign direct investment (FDI) regime, as investment -related 
legislatio n, in general, does not address issues such as sectors closed or restricted to FDI. Exceptions 
include the insurance sector, where certain restrictions to foreign investors are listed. State -owned 
enterprises (SOEs) in some sectors may not be privatized, a nd their market dominance may 
discourage new entrants.  
11. With a view to improving the business environment, the authorities have undertaken various 
reform initiatives, including streamlining business registration procedures through the single window 
system for investors, strengthening the land tenure framework, and easing the burden of licensing 
and inspection. Reforms contributed to a gradual increase in the number of small and medium -sized 
enterprises (SMEs) as well as the share of the private sector in th e economy.  
12. However, obstacles remain, such as: lack of clarity in FDI -specific legislation; difficulties for 
investors to access land; burdensome taxation regime, particularly for SMEs; and discretionary 
application of licensing, tax and price regulations . Eligibility conditions for investment incentives are 
not fully specified in the legislation. FDI inflows have been low, and are concentrated in a few large 
projects, mostly in the energy and mining sectors.  
13. Various improvements to customs procedures wer e made during the review period; for 
example, the electronic declaration of goods and vehicles was implemented in 2014; in April 2019, 
the Ministry of Economic Development and Trade launched Tajikistan's trade portal, where traders 
and investors can access  information related to import/export and transit procedures; and, in 
September 2019, a single window system to interconnect all relevant authorities that issue 
authorizations required for the import/export/transit of goods was launched in test mode. In 
particular, on 2 July 2019, Tajikistan ratified the WTO TFA, which entered into force for Tajikistan 
on the same day. It provided for the creation of the Coordination Committee on Facilitation of Trade 
Procedures, and the establishment of the Tajikistan Trad e Facilitation Committee. Tajikistan still 
ranks low in the World Bank's indicators on trading across borders, at 148th out of 190 economies 
in 2019, possibly reflecting the country's landlocked situation. At the WTO Committee on Customs 
Valuation, Tajikis tan was subject to a specific trade concern regarding the alleged use of reference 
prices.  
14. The 2019 tariff schedule contains 11,411 lines at the HS ten -digit level, with 98.1% of tariffs 
carrying ad valorem  duties. The simple average MFN applied rate in 20 19 was 7.9%: 10.8% on 
agricultural products (WTO definition) and 7.1% on non -agricultural products. Among all the 
ad valorem  duties, tariff rates vary between duty -free and 30%. The highest rate, at 30%, applies 
to carpets and other textile floor coverings . When AVEs are included, the highest AVE, at 108.2%, 
applies to beer in cans of more than 10 litres. MFN applied rates exceed WTO bound rates for 31  tariff 
lines (at the HS ten -digit level), covering mainly bird eggs, some fruits, lead ores, some sawn or 
chipped wood, woven fabrics, some machines, and parts of vehicles.  
15. The importation of automobiles manufactured before 2005, and incandescent electric bulbs, 
is prohibited. Import licensing applies to, inter alia, tobacco products; narcotic and psychotropi c 
substances and precursors; pharmaceuticals and medical goods; and radioactive materials. Foreign 
individuals and legal persons, with commercial presence in Tajikistan, may obtain import licences 
under the same conditions as domestic individuals and legal  persons.  
16. Customs procedures for exportation are similar to those for importation. Export duties are 
levied on a number of products, including raw hides and skins, raw silk, silkworm cocoons, cotton, 
waste and scrap of cast iron, copper, and aluminium. A number of products are subject to export 
licensing requirements.  WT/TPR/S/399 • Tajikistan  
 
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  17. Tax revenue has been increasing steadily, and the biggest source is VAT, followed by income 
tax. Taxes collected at the border, including import and export duties, VAT, and excise duties, 
account for almost one third of total tax revenue. Tax incentives are given to a wide number of 
sectors, including manufacturing and processing activities, hydropower stations, cotton processing, 
the agriculture and tourism sectors, and the securities market .  
18. As at 1 January 2019, there were 25,848 interstate standards in Tajikistan, which are 
standards developed by technical committees of the Interstate Council for Standardization, 
Metrology and Certification of CIS countries. They accounted for 97.7% of al l standards in Tajikistan; 
the other 2.3% are national ones (596). Among the interstate standards, 29% are harmonized with 
ISO standards.  
19. Tajikistan has 17 compulsory standards (technical regulations), of which 6 were notified to 
the WTO. Among these 17, 4 are related to SPS requirements: on juice products from fruit and/or 
vegetables; on feed and feed additives; on food products, meat and meat products; and on milk and 
dairy products. Tajikistan has been making efforts in SPS -related areas to improve food  safety, 
protect the country from excessive use of pesticides, and facilitate its agricultural exports.  
20. Tajikistan did not make any notification to the WTO under Article XVII on state trading 
arrangements, although, in practice, Tajiktransgas has the excl usive right to import natural gas via 
pipelines. During the accession process to the WTO, various SOEs, including in the mining, chemical, 
and agriculture sectors, were privatized. However, the number of SOEs remains considerable, and 
some still have marke t dominance, particularly in the telecommunications, transport, and energy 
sectors.  
21. The legal framework for government procurement has been undergoing important reforms, 
with a view to, according to the Government, ensuring its compliance with the WTO GPA , and with 
government procurement provisions in the CIS FTA. The current legislation sets no limitations on 
foreign participation in the public procurement market. Tajikistan made a number of notifications to 
the WTO regarding its intellectual property rig ht (IPR) legislation, and IPR enforcement procedures. 
The National Strategy for the Development of Intellectual Property 2014 -20 sets the objective of 
integrating the IPR system into the social and economic policy of the State, so as to promote the 
competi tiveness of the economy.  
22. Although agricultural land covers only a quarter of Tajikistan's territory, agriculture is an 
important pillar of the economy, accounting for around 20% of GDP and 60% of employment. During 
the period 2013 -18, Tajikistan's agricult ure output grew steadily, and its trade deficit in agricultural 
products narrowed. Progress has been made in diversifying agricultural production away from cotton, 
which nonetheless remains an important source of export earnings.  
23. Tajik agriculture remains  very vulnerable to climate -induced shocks. Other challenges faced 
by the sector include: shortcomings in the land tenure framework; infrastructure deficiencies; high 
transportation costs; water resource management weaknesses and deteriorating irrigation s ystems; 
a weak SPS framework; significant workforce migration; and inadequate access to financing. In 
2019, to contain rising beef prices, Tajikistan imposed price controls, released stocks from state 
reserves, and granted tax exemptions on beef imports.  
24. While Tajikistan notified to the WTO Committee on Agriculture the absence of export subsidies 
and domestic support in agriculture throughout 2013 -18, it also notified to the Committee on 
Subsidies and Countervailing Measures two agriculture programmes that were in place during the 
same period. The authorities are aware of the need to reconcile the information provided in 
notifications to the WTO.  
25. Tajikistan has considerable untapped potential in energy and mining, given the substantial 
hydropower and subsoil  resources on its territory. During the period 2013 -18, the mining and 
quarrying industry was the main recipient of FDI, and it strengthened its position as a major earner 
of export revenue. Over that period, Tajikistan enacted a procedure for the tenderin g of subsoil use 
rights and  published a list of sites for competitive bidding. Support granted to the state -owned Tajik 
Aluminium Company (TALCO) facilitated, inter alia , its branching out into mining activities.  WT/TPR/S/399 • Tajikistan  
 
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  26. With an energy matrix dominated by hydropow er, Tajikistan has surplus electricity in the 
summer but has been facing shortages in the winter due to reduced hydrological flows. Strained 
relations with Uzbekistan caused disruptions to cross -border trade in electricity and natural gas and  
exposed the s hortcomings of overreliance on infrastructure networks inherited from the Soviet 
Union. Besides continuing work on the installation of additional hydropower capacity, Tajikistan also 
turned to its still -underexploited coal reserves as a means of diversifyi ng its energy sources. Efforts 
are also underway to strengthen the regulatory framework and  turn around and restructure loss -
making SOEs in the energy sector.  
27. Manufacturing has potential for growth and diversification through better utilization of 
availab le resources and stronger linkages with other sectors of the economy, particularly energy, 
mining and agriculture. However, transportation and energy supply challenges, coupled with red 
tape and limited access to financing, remain a disincentive to establi sh manufacturing operations. 
To offset these disadvantages, Tajikistan offers a range of incentives aimed at fostering the 
economy's industrialization. During the review period, Tajikistan established the State Fund for 
Entrepreneurship Support, and the ci ty of Dushanbe established the Industrial Enterprise Support 
Fund.  
28. TALCO and its subsidiaries remain Tajikistan's chief industrial asset. It has sizeable business 
transactions with other SOEs that may not always be conducted or settled on a fully commerci al 
basis. A state support package, tailored to the group's activities, was adopted in 2015.  
29. Tajikistan's landlocked position and predominantly mountainous terrain make continuous 
connectivity improvements crucial for its economic development. Accordingly, the authorities' key 
strategic priority is to emerge from the communication deadlock and become a regional transit hub. 
After several years of neglect following the Soviet Union's breakup, Tajikistan has been making 
significant investments in the rehabilit ation and expansion of the transport infrastructure. However, 
remaining infrastructure gaps, regulatory shortcomings and red tape continue to hinder trade flows. 
A statutory monopoly over all rail transport services and infrastructure remains in place, and  there 
are no plans to privatize or open to competition any segment of the rail transport services.  
30. Entry into Tajikistan's telecommunications market is not subject to foreign ownership 
restrictions and, in principle, foreign and domestic operators enjoy t he same rights. However, the 
case for deeper regulatory reform, aimed at ensuring fair competition, as well as the proper 
separation of state entities' policymaking, regulatory and commercial functions, grew stronger 
during the review period. Sector -specif ic measures implemented over the recent past included: 
increased tax burden in the mobile segment, discretionary application of tax rules and price controls, 
centralization of international voice and Internet traffic, and controls on SIM card sales and 
ownership. During the review period, telephony and Internet subscriptions were on a downward 
trend.  
31. Tajikistan's financial system, which is still underdeveloped, particularly in the non -bank 
segments, continues to hinder economic growth. During the review pe riod, the banking segment 
suffered performance setbacks, stemming from high credit and concentration risks and exacerbated 
by the high degree of dollarization in the economy. Two banks in trouble were bailed out by the 
State in 2016, subject to a pre -defined timeline for buying back their shares from the Ministry of 
Finance. In 2017, the regulatory and supervisory mandate of the National Bank of Tajikistan was 
extended to cover the insurance segment. Pursuant to Tajikistan's GATS commitments, nationality 
and residency limitations on national treatment in that segment were to be eliminated by 2018 but 
these limitations remain in place.  
32. Although Tajikistan has considerable potential to expand its tourism product offer, 
inconvenient and expensive transport link s, particularly the limited network of direct international 
flights, remain a major constraint to tourism development. Other challenges include inadequate 
access to finance, and infrastructure weaknesses, notably in electricity supply and 
telecommunication s. During the review period, Tajikistan reduced its consular fees for tourist visas, 
and took steps to facilitate visa issuance formalities.  WT/TPR/S/399 • Tajikistan  
 
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1  ECONOMIC ENVIRONMENT  
1.1  Main Features of the Economy  
1.1.  Tajikistan is a land -locked, mountainous country in Central Asia, with an area of 143,100 km2 
and a population of 9 million. It is bordered by Afghanistan to  the south, China to the east, the 
Kyrgyz Republic to the north, and Uzbekistan to the west.  Mountains cover more than 90% of the 
country.  Tajikistan has four administrative divisions: the Provinces of Sughd and Khatlon, the 
autonomous Province of Gorno -Badakhshan (GBAO), and the District of Republican Subordination.  
1.2.  Tajikistan became an independent sovereign nation on 9 September 1991 . Since the end of 
the civil war ( 1992-97), the economy has expanded rapidly, with an average annual GDP growth of 
7.2% fro m 1997 to 2016. From 2013 , when Tajikistan acceded to the WTO, to 2018, the top 
performing sectors were mining and quarrying, electricity and gas, and construction , averaging 
growth rates of  30%, 18%, and 14% annually , respectively  (Table 1.1). Other fast -growing sectors 
include manufacturing (averaging 7% annually), agriculture, forestry and fishing (6% annually), and 
services (4% annually). Remittances continue to influence the economy.  
1.3.  With a per capita GDP of USD 835 in 2018 , Tajikistan is a low -income country and an economy 
in transition .1 The economy remains largely agrarian, with the agriculture (and forestry and fisheries) 
sector absorbing 61% of the labour force and accounting for 19% of GDP in 2018. The share of the 
services sector in GDP remained relatively flat during the review period (2013 -18), at 43%, while 
the shares of the mining and quarrying (1.8% to 4.7%), and the electricity and gas sectors (2.1% 
to 4.4%), more than doubled (Table 1.1 ). Manufacturing accounted for 8.1% of GDP in 2018.  
Economic performance continues to be hampered by inadequate infrastructure; untapped potential 
of transit trade; energy shortages in winter and surpluses in summer; and undeveloped financial 
intermediation.  
Table 1.1 GDP and employment by economic activity, 2013 -18 
 
2013  2014  2015  2016  2017  2018a 
GDP by economic activity (% of GDP at  
current prices)        
Agriculture, forestry and fishing  20.5 23.5 22.0 20.4 21.3 18.7 
Mining and quarrying  1.8 1.6 1.7 2.7 3.7 4.7 
Manufacturing  8.7 7.6 8.7 9.6 10.0 8.1 
Electricity and gas  2.1 2.8 2.9 2.8 3.5 4.4 
Construction  10.4 10.2 11.1 12.1 9.8 9.7 
Services total  45.2 41.6 42.5 42.3 41.5 43.8 
  Trade and repairs  11.3 10.3 11.4 11.6 11.1 11.7 
  Transport and storage  10.9 10.8 9.0 10.3 9.5 9.2 
  Accommodation and food services  3.1 3.7 3.5 3.8 3.5 2.8 
  Information and communication  4.3 3.5 3.4 2.4 2.6 1.6 
  Financial and insurance activities  1.6 1.5 1.7 1.4 1.5 0.6 
  Real estate activities  0.2 0.1 0.2 0.2 0.4 0.1 
  Professional, scientific and technical services  0.0 0.0 0.0 0.0 0.0 0.1 
  Public administration  2.7 2.6 3.3 2.9 2.9 6.7 
  Education  4.5 4.1 4.1 4.8 4.7 5.8 
  Human health and social work  2.2 1.9 1.9 2.2 2.4 2.3 
  Arts, entertainment and recreation  0.4 0.3 0.3 0.4 0.4 0.6 
  Domestic services  3.9 2.7 3.7 2.3 2.5 2.3 
Other  11.4 12.7 11.1 10.2 10.2 10.6 
Real GDP by economic activity (real growth  
rate based on constant prices)        
Agriculture, forestry and fishing  7.6 9.2 3.4 5.2 7.0 4.0 
Mining and quarrying  35.0 -3.2 16.0 46.5 27.3 59.9 
Manufacturing  -1.0 -1.1 15.9 22.9 17.9 -10.2 
 
1 United Nations, Country Classification . Viewed at: 
https://www.un.org/en/development/desa/policy/wesp/wesp_current/2014wesp_country_classification.pdf . WT/TPR/S/399 • Tajikistan  
 
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2013  2014  2015  2016  2017  2018a 
Electricity and gas  5.2 47.7 0.3 6.8 18.6 29.5 
Construction  17.2 24.9 21.2 21.8 -8.3 8.9 
Services total  9.4 1.7 1.9 -1.5 6.2 5.3 
  Trade and repairs  19.8 6.6 5.5 6.3 6.6 10.7 
  Transport and storage  6.8 2.4 -6.3 0.0 -0.9 -1.1 
  Accommodation and food services  35.8 4.7 -2.1 7.6 4.8 3.2 
  Information and communication  -5.9 -9.3 3.8 -19.9 19.9 11.8 
  Financial and insurance activities  21.0 16.8 6.6 -11.5 -7.6 -1.1 
  Real estate activities  7.9 18.5 -6.1 4.8 -17.0 0.0 
  Public administration  3.4 1.3 3.4 5.6 5.0 3.6 
  Education  0.6 7.6 3.2 -0.8 22.7 4.3 
  Human health and social work  2.6 3.8 3.6 8.7 9.2 1.8 
  Domestic services  20.6 -22.5 15.2 -28.0 12.8 7.1 
Employment by economic activity (% of  
total employment)        
Agriculture, forestry and fishing  66.1 65.5 64.9 64.5 60.9 60.8 
Mining and quarrying  0.5 0.5 0.5 0.5 0.5 0.4 
Manufacturing  2.8 2.8 2.5 2.5 3.6 3.5 
Electricity and gas  0.8 0.9 0.8 0.7 0.7 0.8 
Construction  2.3 2.7 2.8 2.8 4.2 4.3 
Services total  27.0 27.6 28.3 28.8 30.0 30.3 
  Trade and repairs  5.9 6.0 6.3 6.2 7.1 6.7 
  Transport, storage and communication  2.4 2.4 2.4 2.3 1.8 2.6 
  Accommodation and food services  0.3 0.3 0.4 0.4 0.6 0.7 
  Financial and insurance activities  0.9 1.0 1.1 1.0 0.9 0.8 
  Real estate activities  0.8 0.9 0.9 0.9 1.3 1.2 
  Public administration  1.4 1.5 1.5 1.5 1.9 1.9 
  Education  8.7 8.8 8.8 9.2 9.6 9.8 
  Science and scientific services  3.9 4.0 4.1 4.4 4.7 4.8 
  Other public, social and personal services  2.6 2.7 2.8 2.9 2.0 1.8 
a Preliminary data.  
Source:  Agency on Statistics under the President of the Republic of Tajikistan; and data provided by the 
authorities.  
1.2  Recent Economic Developments  
1.4.  Economic growth has been robust in Tajikistan, with an average annual GDP growth rate of 
about 7% during the review period (Table 1.2). Growth was supported by domestic demand, which 
was fuelled by large -scale infrastructure investment and the consequent demand for imports of 
capital -intensive goods, as well as private consumption supported by workers' remittances. On t he 
other hand, export values went up only slightly, and the net export deficit declined. Tajikistan made 
progress in diversifying its narrow export basket.  
1.5.  Both the economic growth and the inflow of remittances facilitated poverty reduction. According 
to World Bank data, the poverty headcount ratio at the national poverty line, which is the percentage 
of the population living below the national poverty line2, fell from 96.0% in 19993 to 27.4% in 2018.4 
 
2 National poverty lines are the benchmark for estimating poverty indicators that are consistent with the 
country's specific economic and social circumstances, while reflecting local perceptions of the level and 
composition of consumption or income needed t o be non -poor. A country may have a unique national poverty 
line, or separate poverty lines for rural and urban areas, or for different geographic areas to reflect differences 
in the cost of living. World Bank, Poverty headcount ratio at national poverty l ines (% of population) – 
Tajikistan . Viewed at:  https://data.worldbank.org/indicator/SI.POV.NAHC?locations=TJ . 
3 ADB (2016), Tajikistan – Promoting Export Diversification and Gr owth – Country Diagnostic Study.  
Viewed at: https://www.adb.org/sites/default/files/publication/189730/taj -export -diversification -growth.pdf . 
4 World Bank, Poverty in Tajikistan  2019. Viewed at: 
https://www.worldbank.org/en/news/infographic/2019/10/17/poverty -in-tajikistan -2019.   WT/TPR/S/399 • Tajikistan  
 
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  1.6.  However, high growth did not generate sufficient employment opportunities. During the review 
period, employment in the services, construction, and manufacturing sectors went up, from 27% to 
30.3%, 2.3% to 4.3%, and 2.8% to 3.5%, respectively, while more th an 60% of the work force 
remained in the agriculture sector (Table 1.1).  According to the national statistics agency, of a 
working -age population of 4.8 million, only 2.4 million are officially employed. This reflects significant 
unemployment and a high de gree of informality in the economy. According to the authorities, in 
2018, 52,500 people turned to the state employment service to search for work and are officially 
recognized as unemployed, and 484,000 workers left the country to work abroad.  
Table 1.2 Main economic indicators, 2013 -18 
 
2013  2014  2015  2016  2017  2018a 
GDP (current TJS million)  40,526  45,607  48,409  54,479  61,198  68,844  
GDP (current USD million)  8,506  9,242  7,853  6,953  7,158  7,523  
Real GDP growth (%)  7.4 6.7 6.0 6.9 7.1 7.3 
GDP per capita (current USD)  1,054  1,119  929 804 810 835 
GDP by expenditure (real growth rate  
Based on constant prices)        
Personal consumption expenditures  8.5 2.0 -12.7 6.0 1.5 .. 
Gross private domestic investment:        
    Fixed investment  20.0 19.7 24.4 20.3 -1.5 .. 
    Change in private inventories  -53.9 -50.9 95.2 -34.1 46.6 .. 
Net exports of goods and services  6.1 1.4 .. .. .. .. 
Government consumption expenditure and  
gross investment  2.3 4.1 3.3 3.9 9.4 .. 
Goods and services trade balance  
(USD million)  -4,413  -3,362  -2,500  -2,027  -1,639  -2,104  
Exports  937 836 825 900 1,125  1,116  
Imports  5,351  4,199  3,325  2,927  2,764  3,220  
Prices        
Inflation (%)  3.7 7.4 5.1 6.1 6.7 5.4 
Money supply (TJS million)        
Currency in circulation (M0)  3,521  3,889  4,133  5,972  9,146  11,209  
Narrow money (M1)  4,107  4,561  4,900  7,078  10,130  12,560  
Broad money (M2)  4,818  5,461  5,880  8,232  11,510  14,224  
Interest rates (%)        
Representative rates on loans (year average)  26.79  25.19  25.85  25.68  29.06  27.19  
Representative rates on loans (end -of-period)  23.96  21.69  27.10  30.02  29.28  20.51  
Representative rates on deposits (year average)  3.07 2.59 2.32 2.31 2.58 7.50 
Representative rates on deposits (end -of-period)  2.64 2.11 1.17 2.65 2.78 6.38 
Employment        
Economically active population ('000)  2,362  2,382  2,437  2,438  2,460  2,478  
Unemployment ('000)  53.9 57.0 51.1 53.1 49.7 47.5 
Unemployment rate (% of economically active  
population)  2.4 2.5 2.2 2.2 2.0 1.9 
Employment by sector (%)        
 Total public sector  35.6 35.0 32.2 32.8 32.7 28.6 
   Government b 18.8 19.1 18.6 19.1 19.5 20.0 
   Public sector  16.8 15.8 13.6 13.7 13.2 8.6 
 Private sector  63.3 63.9 66.7 66.2 66.2 71.3 
 Unallocated  1.1 1.1 1.1 1.0 1.0 0.2 
Memorandum items        
Nominal exchange rate (TJS per USD,  
period average)  4.8 4.9 6.2 7.8 8.5 9.2 
Real effective exchange rate (Dec. 2009=100)  106.0  112.7  109.4  96.0 89.0 86.4 
Population ('000)  8,161  8,352  8,551  8,743  8,931  9,127  
.. Not available.  
a  Provisional data.  
b  Includes central and local governments, state enterprises, and state farms.  
Source:  National Bank of Tajikistan ( NBT); Agency on Statistics under the President of the Republic of Tajikistan; 
and data provided by the authorities.  WT/TPR/S/399 • Tajikistan  
 
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  1.7.  Remittances play a significant role in the economy. According to the World Bank, Tajikistan is 
one of the most remittance -dependent economies in the world.5 Based on World Bank data, 
remittances surged from 6% of GDP in 2002 to about 50% in 2008. After this peak, they still 
accounted for almost 30% of GDP in 2018 (Chart 1.1). The authorities stated that, in the first half 
of 2019, remittances amounted to 35.4 % of GDP. The majority are received from the Russian 
Federation.  The authorities are of the view that the importance of remittances is declining , as 
Tajikistan's economy has been growing steadily , and there has been  a slowing down of remittances 
since 2013. 
Chart 1.1 Personal remittances received, 2002 -18 
 
Source:  World Bank database.  
1.8.  Figures from the authorities suggest that remittances fuelled private consumption. Personal 
consumption expenditures increased,  pushing up demand for imports. Import values were far larger 
than export values, although the gap between them narrowed on account of, inter alia , falling 
remittances, a depreciated exchange rate, and a growing domestic supply base (Table 1.2). 
Tajikistan 's export basket has been diversifying, from being dominated by aluminium and cotton, to 
include more textiles, cement, and mineral products, among others.  
1.9.  Domestic investment has been largely dominated by public investment, reflecting expenditure 
on roads  and transmission lines, transport, and energy infrastructures, partly financed by loans. 
Fiscal expenditure increased rapidly; although fiscal revenue rose, the share of  the overall fiscal 
deficit to GDP went up from 5.9% in 201 3 to 10.6% in 2018 (Table 1.3).  Large investment in 
infrastructure projects also poses downside fiscal risks.6 The IMF expects that the fiscal deficit will 
remain high over the medium term, owing partly to the large Roghum hydro -power construction 
project.7 
1.10.   The authorities stated that the state budget deficit in 2019 was the equivalent of 0.5% of 
GDP, or TJS 391.1 million, while that for 2020 is estimated to be the equivalent of 0.4% of GDP, or 
 
5 World Bank,  Personal remittances, received (% of GDP) - Tajikistan . Viewed at: 
https://data.worldbank.org/indicator/BX.TRF.PWKR.DT.GD.ZS?locations=TJ . 
6 IMF, IMF Staff Concludes Visit to Tajikistan, 9 October 2018 . Viewed at: 
https://www.imf.org/en/News/Articles/2018/10/09/pr18386 -imf-staff-concludes -visit-to-tajikistan .   
7 IMF, IMF Executive Board Concludes 2019 Article IV Consultation with the Republic of Tajikistan . 
Viewed at:  https://www.imf.org/en/News/Articles/2020/01/17/pr2012 -tajikistan -imf-executive -board -
concludes -2019-article -iv-consultation -with-the-republic . 
791462524671,0191,6912,544
1,7482,0212,7223,2223,698
3,384
2,259
1,8672,2372,183
05101520253035404550
05001,0001,5002,0002,5003,0003,5004,000
2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018
Value (USD million) - left axis Share of GDP - right axisChart 1.[x]
Personal remittances received, 2002 -18
Value (USD million) (% of GDP)
Source:  World Bank database.WT/TPR/S/399 • Tajikistan  
 
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  TJS 349.5 million. IMF calculations differ: the budget deficit i n 2019 accounted for 2.9% of 
GDP (TJS 2.2 billion) and is estimated to reach 2.1% of GDP (TJS 1.8 billion) in 2020. Currently, the 
budget deficit is covered by, inter alia , income from the privatization and leasing of state property, 
the sale of treasury b ills, the balance of special funds from budgetary institutions and local budgets, 
and international grants. Financing for the deficit in 2018 -19 also came from  the proceeds of 
Eurobond issuance in 2017. According to the Law on State Finance, the Government  may adopt 
fiscal consolidation measures in the case of fiscal risks.  
Table 1.3 Central government fiscal operations, 2013 -18 
(% of current GDP )       
2013  2014  2015  2016  2017  2018  
Revenues  22.7 25.1 25.0 23.2 23.7 24.4 
  Tax revenues  20.8 22.7 21.9 20.5 21.4 21.3 
    Direct taxes  9.5 10.4 10.7 10.0 10.8 10.9 
    Indirect taxes  11.3 12.3 11.3 10.6 10.6 10.4 
  Non-tax revenues  1.9 2.4 3.1 2.7 2.3 3.1 
Grants  0.5 0.1 0.8 .. 0.3 0.1 
Expenditures  28.6 28.9 33.6 33.5 36.4 35.0 
  Current expenditures  20.7 14.6 18.6 17.9 16.4 16.8 
    Wages and salaries  6.7 7.0 6.9 7.0 7.1 6.8 
    Goods and services  8.1 7.3 11.4 10.7 9.0 9.8 
    Subsidies  0.2 0.2 0.2 0.2 0.2 0.2 
    Interest  0.0 0.0 0.0 0.0 0.0 0.0 
  Capital expenditures  7.7 8.0 8.7 9.5 13.6 11.6 
Surplus (+)/deficit ( -) current balance  2.0 10.5 6.4 5.3 7.3 7.6 
Surplus (+)/deficit ( -) capital balance  -7.7 -8.0 -8.7 -9.5 -13.6 -11.6 
Surplus (+)/deficit ( -) overall balance  -5.9 -3.8 -8.6 -10.3 -12.6 -10.6 
.. Not applicable.  
Source:    Data provided by the authorities.  
1.11.   The National Bank of Tajikistan (NBT) is the central bank. Tajikistan's monetary policy aims 
to maintain currency stability and limit inflation. The NBT continued to move towards an inflation 
target, within 2 percentage points deviation from 7%, by expandi ng sales of treasury bills and central 
bank securities to slow monetary expansion. Trade also contributed to lower inflation: inflation 
decelerated from 6.7% in 2017 to 5.4% in 2018 (Table 1.2), mainly reflecting flat global food prices.  
1.12.   Some research fou nd that remittances were contributing to the dollarization of the Tajikistan 
economy, reflecting a lack of confidence in the domestic currency.8 According to the Asian 
Development Bank (ADB), high dollarization tends to limit the NBT's ability to control m oney supply.9 
During the review period, money supply grew on  average at about 25% annually (M0 : 26%; 
M1: 25%; M2: 24%)  (Table 1.2).  
1.13.   Businesses often find it difficult to conduct large currency transactions because of foreign 
currency shortages in the dome stic financial market. The NBT tightened foreign exchange controls 
to combat dollarization. In December 2015, it reorganized foreign currency operations , and shut 
down all private foreign exchange offices in Tajikistan. Since th en, only commercial bank exc hange 
offices are allowed to exchange foreign currency ; foreign -invested companies must register personal 
information of their foreign investors before they can exchange currency.  Since 2016, individuals' 
money transfers from abroad (remittances) are paid out to the recipients only in somoni (as opposed 
to in Russian rubles). The share of foreign currency deposits dropped from 68% in 2013, to 48% in 
June 2019 (Table 4. 10). 
 
8 IMF Working Paper (2017), Deposit Insurance, Remittances, and Dollarization: Survey -Based Evidence  
from a Top Remittance -Receiving Country , WP/17/132. Viewed at: 
https://www.imf.org/e n/Publications/WP/Issues/2017/06/08/Deposit -Insurance -Remittances -and-
Dollarization -Survey -Based -Evidence -from-a-Top-Remittance -44918 . 
9 ADB (2016), Tajikistan – Promoting Export Diversification and Growth – Country Diagnostic Study.  
Viewed at: https://www.adb.org/sites/default/files/publication/189730/taj -export -diversification -growth.pdf . WT/TPR/S/399 • Tajikistan  
 
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  1.14.   Tajikistan has a de jure  managed floating exchange rate scheme, with a de facto  stabilized 
exchange rate arrangement.10 According to a World Bank report, the foreign exchange market 
remains highly regulated by the NBT, which "constrains access to hard currency, indirectly limits 
imports, and stimulates the informal market".11 The currency ha s been on a devaluating trend , as 
exemplified by both the nominal exchange rate and the real effective exchange rate (REER)12 
(Table  1.2). Against a background of growing pressures and an increasing spread between the 
official and black -market exchange rate s, the NBT devaluated the somoni against the US dollar in 
July 2018, and again in August 2019. P er capita GDP fell from USD 1,054 in 2013 to USD 835 in 
2018.  
1.15.   According to the authorities, over the past two years, the NBT has been implementing 
substantial r eforms to strengthen the monetary policy framework. Its main policy tools have been 
the refinancing rate and open market operations based on liquidity forecasting (a mechanism to 
monitor and predict, weekly or monthly, the amount of liquid funds to determi ne the volume of 
operations in the open market). New operational monetary policy instruments were introduced to 
manage the liquidity level of the banking system and the short -term rates on the interbank market. 
These include permanent open market operation s, overnight loans and deposits, loans and deposits 
"intraday", credit auctions, and short -term deposits.  
1.16.   The refinancing rate – the official interest rate set by the NBT - is a key instrument of 
monetary policy operations and is set on the basis of compr ehensive analysis of target indicators, 
projected potential risks, and conditions of monetary policy. The rate was reduced from 16.00% in 
January 2018 to 14.00% in March 2018, when the inflation was on a downward trend, but went up 
again to 14.75% in Febru ary 2019 as part of the NBT's efforts to "cool the economy".13 The rate was 
lowered to 12.25% in December 2019.14 
1.17.   Commercial banks set their own interest rates based on the demand and supply of their own 
funds, but within a corridor set by the NBT. According  to the NBT, most commercial banks have been 
linking their interest rates to the refinancing rate. Reflecting a lack of competition and high risks 
persisting in the economy, particularly in the financial services sector (e.g. banking crisis in 2015 -16) 
(Section 4), the interest rate spread was high. The average annual interest rate on loans was 27.0% 
in 2018, while that on deposits was 7.5%. In the same year, the end -of-period interest rates on 
loans and on deposits were 20.51% and 6.38%, respectively (Tabl e 1.2).  
1.18.   Tajikistan's current account remained in deficit throughout the review period, except in 2017, 
when a surplus occurred due to a significant surge in exports while imports decreased, and when 
both primary and secondary incomes recovered from the pr evious year (Table 1.4). The current 
account deficit varied from 10% of GDP in 2013 to 5% in 2018, with a surplus of 2% of GDP in 2017. 
The trade -deficit -to-GDP ratio declined from about 52% to 28% during the same period, mainly 
reflecting lower imports. I n general, i mports decreas ed during the review period; among the many 
causes for this (such as remittances and exchange rates),  Tajikistan also started producing goods , 
such as cement , that used to be fully imported. Gross external public and publicly guaranteed debt 
went up from 22% of GDP in 2014 to 3 9% in 2018 . 
 
10 IMF (2017), Annual Report on Exchange Arrangements and  Exchange Restrictions 2017 . Viewed at: 
https://www.imf.org/en/Publications/Annual -Report -on-Exchange -Arrangements -and-Exchange -
Restrictions/Issues/2018/08/10/Annual -Report -on-Exchange -Arrangements -and-Exchange -Restrictions -2017-
44930 . 
11 World Bank, Tajikistan – Country Economic Update  – Fall 2018 . Viewed at: 
http://pubdocs.worldbank.org/en/624741547182513272/Tajikistan -CEU-Fall-2018-FINAL.pdf . 
12 The REER is a weighted average of the no minal exchange rate of Tajikistan vis-à-vis its major trading 
partners' currencies, adjusted for the change in prices in Tajikistan with respect to prices in its trading partners 
weighted by trade shares.  
13 ADB, Asian Development  Outlook  2019. Viewed at:  
https://www.adb.org/sites/default/files/publication/492711/ado2019.pdf .  
14 NBT, Monetary Policy Instruments. Viewed at:  https://www.nbt.tj/en/monetary_policy/fishang.php . WT/TPR/S/399 • Tajikistan  
 
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  Table 1.4 Balance of payments, 2013 -18 
(USD million)    
2013  2014  2015  2016  2017  2018  
Current account  -885 -316 -477 -291 159 -378  
Goods and services  -4,413  -3,362  -2,500  -2,027  -1,639  -2,104   
Exports  937 836 825 900 1,125  1,116   
Imports  5,351  4,199  3,325  2,927  2,764  3,220   
Balance of goods  -3,986  -3,072  -2,290  -1,885  -1,517  -1,888   
Exports (f.o.b.)  574 527 572 668 873 874  
Imports (f.o.b.)  4,560  3,599  2,862  2,553  2,390  2,762   
Balance of services  -427 -290 -210 -142 -122 -216  
Exports  363 310 252 232 252 242  
Imports  791 600 463 374 374 458  
Primary income  2,664  2,184  1,526  1,164  1,215  1,226   
Credit  2,796  2,350  1,739  1,351  1,576  1,545   
Debit  132 166 213 186 361 319  
Compensation of employees  2,716  2,289  1,629  1,307  1,566  1,525   
Credit  2,735  2,301  1,642  1,316  1,573  1,535   
Debit  19 12 13 9 7 10  
Investment income  -52 -105 -103 -143 -351 -300  
Credit  61 48 97 35 3 9  
Debit  113 154 200 177 354 309  
Other primary income  0 0 0 0 0 0  
Credit  0 0 0 0 0 0  
Debit  0 0 0 0 0 0  
Secondary income  864 862 497 572 583 500  
Credit  1,098  1,158  670 676 793 743  
Debit  234 296 173 104 211 243  
General Government  118 54 42 113 98 69  
Credit  122 58 45 117 98 69  
Debit  5 4 3 4 0 0  
Other sectors  746 808 455 459 485 431  
Credit  976 1,099  625 559 695 674  
Debit  229 292 170 100 210 243 
Capital account  133 124 144 179 135 176  
Credit  133 124 144 179 135 176  
Debit  0 0 0 0 0 0 
Net lending (+) / net borrowing ( -) (balance 
from Current and capital accounts)  -752 -192 -333 -112 294 -203 
Financial account  -522 -408 -484 -263 151 -468  
Direct investments  -283 -327 -454 -207 -63 -249  
Net acquisition of financial assets  0 0 0 35 123 -28  
Debt instruments  0 0 0 35 123 -28  
Net incurrence of liabilities  283 327 454 242 186 221  
Equity and investment fund shares  82 134 201 108 68 142  
Equity other than reinvestment of earnings  82 134 201 69 39 113  
Reinvestment of earnings  0 0 0 39 30 29  
Debt instruments  201 193 253 133 118 79  
Portfolio investment  1 -2 0 0 -500 0  
Net acquisition of financial assets  1 0 0 0 0 0  
Equity and investment fund shares  0 0 0 0 0 0  
Net incurrence of liabilities  0 1 0 0 500 0  
Equity and investment fund shares  0 1 0 0 0 0  
Equity securities other than investment  
Fund shares  0 0 0 0 500 0 
 
Financial derivatives  0 0 0 0 0 0  
Other investment  -197 9 -49 -103 183 44  
Net acquisition of financial assets  73 -100 155 -32 320 78  
Debt instruments  73 -100 155 -32 320 78  
NBT 40 -46 -11 -1 0 1  
Deposit -taking corporations, except NBT  -9 -20 113 10 31 -30  
Other sectors  42 -35 53 -41 290 108  
Other financial corporations  -10 2 -1 -2 0 0  
Nonfinancial corporations, households,  
NPISHs  52 -37 54 -40 290 108 
 
Currency and deposits  0 0 1 9 52 -18  
Trade credit and advances  52 -37 53 -49 237 126  
Net incurrence of liabilities  269 -110 204 71 137 34  
Other equity of investment fund shares  0 0 0 0 0 0  
Debt instruments  269 -110 204 71 137 34  
NBT 80 -74 -18 -22 -28 -32  
Deposit -taking corporations, except  NBT 170 162 68 -34 -23 -21  
General Government  3 -6 147 130 41 50  
Other sectors  16 -191 8 -3 147 37  
Other financial corporations  -78 5 3 -3 -2 0  
Nonfinancial corporations, households, 
NPISHs  94 -196 5 1 149 37 
 
Loans and borrowings  33 27 20 -4 -46 62  
Trade credit and advances  61 -224 -15 4 195 -25 WT/TPR/S/399 • Tajikistan  
 
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2013  2014  2015  2016  2017  2018   
Reserve assets  -44 -89 19 46 531 -264 
Net errors and omissions  229 -216 -151 -151 -143 -266 
Memorandum items:        
Gross official reserves (USD million)  .. 511 494 653 701 758  
in months of next year's imports  .. 1.8 2.0 2.3 2.3 2.2 
Current account balance (% of GDP)  -10.4 -3.4 -6.1 -4.2 2.2 -5.0 
Public and publicly guaranteed external debt  
(% of GDP)  .. 22.4 27.4 32.3 36.5 39.3 
.. Not available.  
Note:  Import and export data in the balance of payments excludes transactions that do not require final payment 
by or to Tajikistan (temporary exports or imports), and therefore differ from customs data.  
 Remittances are reflected in the primary and secondary income data. Transfers by individuals residing abroad 
for less than 12 months are indi cated in compensation of employees; those by individuals residing abroad 
longer than 12 months are reflected in personal transfers under secondary income.  
Source:   NBT; and IMF, Conclusions of the 2017 Article IV consultation , 9 November 2017. Viewed at: 
https://www.imf.org/en/News/Articles/2017/11/09/pr17429 -imf-executive -board -concludes -2017-article-
iv-consultation -with-the-republic -of-tajikistan . 
1.19.   According to information provided by the NBT, Tajikistan's foreign exchange reserves have 
been increasing and, in 2017, the reserves import coverage ratio was around five months of imports. 
The IMF's a ssessment, dating from November 2017, was that, despite the increase in gross official 
reserves, the import coverage ratio remains at slightly more than two months of imports (Table  1.4).  
1.3  Developments in Trade and Investment  
1.3.1   Trends and patterns in merchandise and services  trade  
1.20.   Trade in goods and services, as a share of GDP, declined from 74% in 2013 to 58% in 2018 
(Table 1.2) . The share of imports in total  trade declined from 63% to 43% of GDP, while that of 
export s went up from 11% to 15% of GDP.  During the review period, the trade in goods deficit fell 
because of a generally declined import value and a slightly increased export value. From 2013 to 
2018, t he trade in services deficit was reduced by half due to a reduction in services imports 
(Table  1.5). 
1.3.1.1   Composition of merchandise trade  
1.21.   Total merchandise exports went up slightly from USD 919 million in 2013, to USD 1,074 
million in 2018. The composition of merchandise exports changed significantly: the share of mineral 
products rocketed, from 12% in 2013 to 51% in 2018. During the same period, the shares of other 
major exports all declined: base metals from 43% to 22%, textiles from 25% to 21%, pearls, 
precious stones and metals from 8.3% to 0.2%, and vegetable products from 6% to 2% ( Chart 1. 2 
and Table A1.1).  
1.22.   The value of t otal merchandise imports declined f rom USD 4,168 million in 2013 to 
USD 3,144  million in 2018. The structure of imports remained diverse . In 2018, the main import 
items were mineral products (18.3%), machinery and electrical equipment (13.6%), base metals 
(13.0%), chemical products (9.6%), and vehicles and transport equipment (9.8%). These were also 
major import items in 2013 (Chart 1. 2 and Table A1.2).  
1.23.   The authorities indicated that they have been implementing an "import substitution 
programme" since 2013 and have been incorporating this programme into Tajikistan's development 
strategy 2030. This programme provides the same incentives to foreign and domestic investors, 
with a view to developing the production capacity of goods that Tajikistan was not able to produce 
and had to import. For example, Chinese investment in cement production in Tajikistan made the 
country, which was initially a  net importer of cement, a net exporter. The share of cement export in 
total merchandise exports went up from 0% in 2015, to 6.1% in 2018 (Table A1.1).  WT/TPR/S/399 • Tajikistan  
 
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  Chart 1.2 Merchandise trade by main HS sections, 2013 and  2018  
 
Source:  WTO Secretariat calculations, based on data provided by the authorities.  
1.3.1.2   Direction of merchandise trade  
1.24.   Regarding Tajikistan's merchandise exports, the main markets changed significantly during 
the review period. The share of the European m arket fell from more than half (57.9%) in 2013, to 
less than a third (31.6%) in 2018 (Chart 1. 3 and Table A1.3). The share of Turkey, in particular, 
declined from 46.3% to 25.8%, while that of Switzerland fell from 8.4% to 0.2%, during the same 
period. The  same trend was seen with the Middle East and Chinese markets, which fell from 8.0% 
to 3.6%, and from 9.4% to 5.3%, respectively.   
Chart 1.3
Merchandise trade by main HS sections, 2013 and 2018
2013 2018
(a)    Exports
Total: USD 919 million
(b)    Imports
Total: USD 4,168 million. Total: USD 3,144 million.
Source:   WTO Secretariat calculations, based on data received from the authorities.Total: USD 1,074 millionBase metals
42.5%Other
1.2%
Prepared 
foodstuffs
6.2%Other
1.7%
Chemical 
products
10.6%Base metals
21.9%Machinery & 
electrical 
equipment
1.0%
Base metals
7.4%Mineral 
products
17.8%
Pulp of 
wood, 
paper
5.9%Machinery & 
electrical 
equipment
10.4%Other
11.4%
Chemical 
products
9.6%Base 
metals
13.0%Wood & 
art.
3.9%Machinery & 
electrical 
equipment
13.6%Other
15.2%Vegetable 
products
7.6%Prepared 
foodstuffs
7.4%
Mineral 
products
18.3%
Pulp of 
wood, 
paper
1.6%Mineral products
11.9%
Mineral 
products
50.7%Machinery & electrical 
equipment
2.8%
Vegetable 
products
9.2%Pearls, precious 
stones & metals
8.3%
Wood & 
art.
5.5%Textiles
21.1%Vehicles & 
transport 
equipment
1.5%Vehicles & 
transport 
equipment
2.7%Vegetable 
products
1.9%Vegetable 
products
5.8%
Textiles
24.8%Pearls, precious 
stones & metals
0.2%
Vehicles & 
transport 
equipment
9.8%Vehicles & 
transport 
equipment
15.6%WT/TPR/S/399 • Tajikistan  
 
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  1.25.   However, the share of the Commonwealth of Independent States (CIS) market increased, 
from 19.3% in 2013 to almost half (49.4%) in 2018. Kazakhstan and Uzbekistan are the two major 
markets, with rising shares. More than a quarter of Tajikistan's merchandise  exports went to 
Kazakhstan in 2018, while exports to Uzbekistan increased because of improved bilateral relations. 
The share of the Russian market, however, declined slightly (from 7.1% to 5.1%).  
1.26.   In 2018, Tajikistan's main export destinations were Kazakh stan, Turkey, Uzbekistan, 
Afghanistan, China, and the Russian Federation.  
Chart 1.3 Merchandise trade by main origin and destination, 2013 and 2018  
 
Note:  CIS = Commonwealth of independent states.  
Source:  WTO Secretariat calculations, based on data provided by the authorities.  
WT/TPR/S/399 • Tajikistan  
 
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  1.27.   The share of China in total merchandise imports also rose, from 14.8% in 2013 to 18.9% in 
2018, while the shares of American countries and the Middle East fell (Chart 1. 3 and Table A1.4) . 
1.28.   Regarding the importation of merchandise products, CIS countries remain the biggest source, 
and their share increased from less than half (48.6%) in 2013, to more than half (57.7%) in 2018. 
The Russian Federation remains Tajikistan's largest import suppl ier. Among the CIS countries, 
Kazakhstan and Uzbekistan are becoming more important regional suppliers.  
1.3.1.3   Trade in services  
1.29.   Tajikistan has a deficit in trade in services, and both the export and import values in general 
decreased during the review period. Freight services accounted for the biggest share of trade in 
services, possibly related to the landlocked nature of the country (Table 1.5).   
Table 1.5 Trade in services, 2013 -18 
USD million   
2013  2014  2015  2016  2017  2018  
Exports  363 310 252 232 252 242 
  Freight services  273 248 165 161 185 181 
  Travel  1 1 1 4 8 9 
  Other services  89 60 87 67 59 52 
Imports  791 600 463 374 374 458 
  Freight services  526 487 353 291 287 342 
  Travel  2 0 0 4 4 10 
  Other services  263 113 109 80 83 106 
Source:   NBT. 
1.3.2   Trends and patterns in foreign direct investment (FDI)  
1.30.   FDI inflows were low and were concentrated in a few large projects. Based on data provided 
by the authorities, in 2015, they reached a peak, a mounting to USD 471 million, due to strong 
investment in industrial activities (including manufacturing, mining and quarrying). In 2018, the 
mining and quarrying  sector attract ed more than  half of FDI inflow s, up from 35% in 2013 
(Chart  1.4). FDI inflows i nto agriculture, hunting and forestry also went up significantly, while those 
to transport and construction contracted.   
Chart 1.4 Direct investment by economic sector, 2013 and 2018  
 
Source:  WTO Secretariat calculations, based on data provided by the authorities.  
WT/TPR/S/399 • Tajikistan  
 
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  1.31.   In 2018, the main investing country is China, followed by the United Kingdom, Cyprus, Turkey, 
and Switzerland (Table 1. 6). Investment from CIS countries dropped hugely in 2018 ; according to 
the authorities, this might be related to the slowdown of the Russian economy .  
Table 1.6 Direct investment inflow by trading partner, 2013 -18 
USD '000   
2013  2014  2015  2016  2017  2018  
Total  341,064  377,426  470,867  434,243  354,495  326,762  
CIS countries  84,124  62,020  39,579  40,752  64,175  1,278  
   Kazakhstan  3,111  11,761  4,492  5,524  699 771 
   Kyrgyz Republic  713 481 188 99 .. 34 
   Russian Federation  78,500  47,079  34,891  35,123  63,461  242 
Others  256,940  315,406  431,288  392,892  290,321  325,484  
   China  166,082  105,307  272,599  322,742  235,421  238,845  
   United Kingdom  27,086  78,765  68,092  22,562  6,124  20,446  
   Switzerland  1,028  3,579  3,726  10,951  10,891  16,938  
   Turkey  11,734  404 19,370  6,397  3,745  17,001  
   France  .. 1,171  36,770  10,579  2,529  12,828  
   Cyprus  660 3,338  161 6 3,881  17,045  
   Luxembourg  104 1,000  655 122 2,562  800 
   Qatar  23,757  16,927  5,705  500 .. 546 
   Pakistan  .. 1,254  1,800  .. 444 .. 
   United Arab Emirates  50 2,000  .. 3 29 332 
   United States  9,307  14,975  10,750  15,980  13,807  362 
   Canada  915 .. .. .. .. .. 
   Austria  98 .. .. .. 270 .. 
   Afghanistan  326 1,099  1,058  556 47 .. 
   Germany  3,148  1,215  2,124  .. 82 92 
   India 1,565  4,368  1,256  .. .. 11 
   Iran 4,483  77,289  4,913  208 9,202  60 
   Italy .. .. .. 8 .. .. 
   Latvia  .. 1,031  .. .. .. .. 
   Netherlands  5,439  1,385  624 .. .. .. 
   Singapore  .. .. 230 .. 730 .. 
   Czech Republic  50 16 17 .. .. .. 
   Japan  .. 60 .. 2,413  .. .. 
.. Not available.  
Source:  Data provided by the authorities.  
1.32.   The main obstacles to FDI inflows into Tajikistan include high transaction costs and unreliable 
logistics and electricity supply, exacerbated by the landlocked natu re of the country. According to 
an ADB report, other obstacles include the perception of corruption, concerns of uncertainty over 
the enforcement of contracts, and the protection of investor rights.15  
1.33.   The Government does not impose limitations on outward i nvestment. Private companies from 
Tajikistan make their own investment decisions. The NBT monitors FDI inflows only, not outflows.  
1.4  Outlook  
1.34.   In 2016, the Government issued the National Development Strategy 2030, which sets, 
inter alia, the target of achieving an average annual GDP growth rate of 8% -9% from 2016 to 2030. 
The Strategy consists of three phases: 2016 -20 is the transition of the eco nomy to a new model of 
development; 2021 -25 is the accelerated economic development through attracting investment; and 
the 2026 -30 is the accelerated completion of industrialization by increasing production capacities 
through, inter alia , the development o f science and innovation. One of the priority tasks outlined in 
 
15 ADB (2016), Tajikistan – Promoting Export Diversification and Growth – Country Diagnostic Study.  
Viewed at: https://www.adb.org/sites/default/files/publication/189730/taj -export -diversification -growth.pdf . WT/TPR/S/399 • Tajikistan  
 
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  the Strategy  is the development of the private sector, which the Government considers  as the  main 
engine in the ongoing efforts to transform the economy towards an innovative industrial model . The 
Strategy's target is to multiply by three the share of private investment in total investment, between 
2016 and 2030.  
1.35.   To achieve th ese targets , the Government is carrying out institutional reforms to create a 
favourable investment climate and improve the business environment , by strengthening the 
legislative framework, ensuring property rights and reducing investment risks, eliminating 
unnecessary administrative barriers, and further develop ing public -private partnerships  (Sections 2 
and 3).  
1.36.   According to the IMF, Tajikistan's economic stability has been maintained, while energy -sector 
reform helped mitigate contingent fiscal risks. The IMF's policy reform recommendations include: 
fiscal consolidation through tax reforms, and prioritization of spending t o ensure fiscal and debt 
sustainability; greater exchange rate flexibility; a stronger monetary policy framework; further 
financial sector reforms; and reforms of the state -owned enterprise sector.16 
1.37.   Tajikistan's economic outlook remains positive despite ri sks ahead. The country has strong 
growth potential17: its abundant hydro resources and young population could facilitate the expansion 
of activities related to cotton and aluminium, as well as other industries; its mountainous landscape 
could hold great pot ential for the tourism sector; and its proximity to large markets indicates that 
trade in both goods and services could contribute more to economic growth. The ADB forecasts 
moderation in GDP to 7% in 2019 and 6.5% in 2020.18 Major challenges facing the eco nomy include: 
generating more private investment, diversifying and upgrading exports, and creating non -farm 
employment opportunities. The country could  meet these challenges by addressing the underlying 
reasons for low private investment , and by improving the business climate.19  
 
 
16 IMF, IMF Staff Concludes Article IV Consultation Visit to Tajikistan , 9 October 2019 . Viewed at:  
https://www.imf.org/en/News/Articles/2019/10/09/pr19369 -tajikistan -imf-staff-concludes -article -iv-
consultation -visit-to-tajikistan . 
17 World Bank, Tajikistan – Country Economic Memorandum , May 2019 . 
http://documents.worldbank.org/curated/en/283081560956198220/pdf/Tajikistan -Country -Economic -
Memorandum -Nurturing -Tajikistan -s-Growth -Potential.pdf . 
18 ADB, Asian Development  Outlook  2019. Viewed at:  
https://www.adb.org/sites/default/files/publication/492711/ado2019.pdf . 
19 ADB (2016), Tajikistan – Promoting Export Diversification and Growth – Country Diagnostic Study.  
Viewed at: https://www.adb.org/sites/default/files/publication/189730/taj -export -diversification -growth.pdf . WT/TPR/S/399 • Tajikistan  
 
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  2  TRADE AND INVESTMENT  REGIMES  
2.1  General Framework  
2.1.  The Republic of Tajikistan operates a presidential form of government. Under the current 
Constitution, which was adopted in 1994 and amended in 1999, 2003, and 2016, state power is 
divided  into a legislative, an executive, and a judiciary branch.   
2.2.  The head  of the country is the President, who is elected for a term of seven years. The President 
has the authority to set the broad direction of internal and external policies; represent Tajikistan 
domestically and abroad; establish and dissolve bodies of executi ve power; and appoint and dismiss 
officials, including members of the Government, heads of administrative bodies, heads of local 
authorities, and judges. The President also has the authority to issue new decrees and cancel or 
suspend the implementation of acts issued by governmental authorities if they are not in conformity 
with the Constitution.  
2.3.  The Government is appointed by the President and is vested with executive authority. It 
consists of the Prime Minister, the first deputy and deputies, ministers , and chairpersons of state 
committees. The Government is responsible for implementing the laws and decisions of the 
Parliament ( Majlisi Oli ) and the decrees and instructions of the President.  
2.4.  Legislative authority is exercised by the Parliament, which consis ts of two chambers. The upper 
chamber ( Majlisi Milli ) has 33 members: 25 elected and 8 appointed by the President. The lower 
chamber ( Majlisi Namoyandagon ) consists of 63  elected deputies. The term of office for 
representatives is five years.  
2.5.  Agencies res ponsible for the development of draft legislation first establish working groups 
comprising representatives of state bodies, associations, institutions, organizations and individuals. 
Bills are examined in the relevant committees or commissions before bein g considered in Parliament. 
Tajikistan provides a comment period of no less than 30 days on trade regulations and laws.1 
Suggestions and comments from the public are considered in the revision of draft laws.  Laws passed 
by the Parliament are sent to the Pr esident for signature and are published within one week of 
approval.  
2.6.  Normative legal acts , which  are o fficial documents with instructions of general application to 
amend or repeal re gulations, are adopted by the Parliament after being approved by the 
Government. In accordance with Law No.  1414 on Normative Legal Acts dated 30 May 2017,  
normative legal acts , except those  containing state or other secrets protected by law , must be 
published in official publications - Akhbori Majlisi Oli , Jumhuriyat,  and Sadoi Mardum  newspapers - 
as well as  in the Code of Law s of Tajikistan,  within 15 days of being signed into law by the President.  
In addition, normative legal acts  regulati ng activities related to tax or customs bodies are also 
published in the weekly publications Boju Hiroch  and Vestnik , while those relating to customs matters 
are published in the monthly journal Gumruk  - the official publication of the Customs Service  - and 
on the Customs website ( www.gumruk.tj ). Legal acts c ome into force upon official publication.   
2.7.  Judicial power is exercised by courts, including the Constitutional Court, the Supreme Court, 
the High Economic Court, and  town and district courts. The Supreme Court is the highest judicial 
body, carrying out judicial reviews of the subordinate courts on civil, criminal, administrative and 
other cases. The High Economic Court is the highest judicial body for economic dispute s. It carries 
out judicial reviews of the subordinate economic courts.  
2.8.  Importers and exporters contesting the decisions of customs, tax, or standards bodies may 
challenge the relevant government agencies in courts, in accordance with the Procedural Law. 
According to this Law, any party may appeal against decisions or actions or lack of actions by an 
administrative authority or its officials. There is no specialized administrative court. Cases are 
referred to economic courts or courts of general jurisdictio n.  
 
1 WTO, Working Party seals the dea l on Tajikistan's accession negotiations , 26 October 2012 . Viewed at: 
https://www.wto.org/english/news_e/news12_e/acc_tjk_26oct12_e.htm .  WT/TPR/S/399 • Tajikistan  
 
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  2.9.  International treaties and agreements, including WTO agreements, must be ratified before they 
can be invoked before courts in Tajikistan. After ratification, provisions of the WTO agreements, 
including Tajikistan's accession protocol, become part of th e domestic legislation, and WTO 
provisions are enforceable in economic courts. If the laws of Tajikistan are found to contradict 
international treaties or agreements, the provisions of the international treaty or agreement prevail.  
2.10.   According to the World Bank's Doing Business Report , in 2019, in Tajikistan,  resolving a 
standard contract enforcement legal dispute took 430 days and cost 25.5% of the value of the claim 
(the European and Central Asian average was 496.3 days and 26.3% of the claim).2 Tajikistan stood 
at 61st out of 190 economies on the ease of enforcing contracts.  
2.2  Trade Policy Formulation and Objectives  
2.11.   The Ministry of Economic Development and Trade (MEDT), assisted by other ministries and 
agencies including the Customs Authority and  the National Bank of Tajikistan, plays a leading role 
in the development and implementation of economic and trade policies. It determines tariff and 
non-tariff measures, including setting import/export prohibitions and restrictions. It coordinates all 
work related to Tajikistan's WTO membership. It  is also responsible for bilateral, regional, and 
multilateral trade negotiations , while the Committee on Investment and State Property Management 
is responsible for investment negotiations. In April 2019, the ME DT launched Tajikistan's trade portal 
(https://tajtrade.tj/?l=en ), where traders and investors can access information related to 
import/export and transit procedures.  
2.12.   The authorities stated that, when formulating trade policies, t he decision -making process is 
based on task forces  with representatives from various ministries/agencies . Following the collection 
of feedback on draft policies and regulations, the draft text is submitted to the Government for 
deliberatio n, and relevant institutions may be called upon to provide comments and inputs before 
the adoption of the final text. In particular, a working group on tariff and non -tariff measures under 
the MEDT, with private -sector representation, discusses changes to the tariff; discussions may last 
for years. When revising tariff rates, the working group elaborates a protocol with recommendations, 
which is sent to the Government for adoption.  
2.13.   Following a government decision on 24 December 2016, a Coordination Committe e on Trade 
Facilitation  was established . The Minister, and the First Deputy Minister, of Economic Development 
and Trade are the chairperson and the first deputy chairperson of the Committee, respectively, and 
the First Deputy Head of the Customs Services i s the deputy chairperson. The Committee has been 
preparing documents to harmonize national legislation with the WTO Trade Facilitation Agreement 
(TFA) (Section  3.1).  
2.14.   The Law on Foreign Trade Activity , adopted on 3 July 2012,  regulates  the legal, instituti onal, 
and economic bases of foreign trade activities . Other trade -related legislation includes:  
• the Law on Consumer Protection;  
• the Law on Export and Import of Cultural Values;  
• the Law on International Treaties;  
• the Law on Safety of Food Products;  
• the Law on the Competition and Restriction Monopolistic Activity in Commodity Markets;  
• the Law on Licensing of Separate Types of Activity;  
• the Customs Code;  
 
2 World Bank (2020), Doing Business 2019 – Training for Reform, Economy Profile, Tajikistan . Viewed 
at: here: http://documents.worldbank.org/curated/en/834351541426529683/p df/131834 -WP-DB2019 -
PUBLIC -Tajikistan.pdf .  WT/TPR/S/399 • Tajikistan  
 
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  • the Tax Code;  
• the Civil Code; and  
• the Code on Administrative Offences.  
2.15.   Main trade policy objectives are reflected in the National Development Strategy 2030, issued 
in December 2016, and include:  
• ensuring sustainable development of the economy;  
• protecting producers' interests, increasing exports, and developing external economic 
linkages;  
• ensuring equal protection of foreign and domestic investors' interests;  
• simplifying export and import procedures;  
• preventing the illegal movement of drugs, arms, objects of historical, ethnographic or 
cultural value, and rare plants and animals through Customs; and  
• prote cting the State's interests.  
2.16.   The Medium -Term Development Program me for 2016 –20 defined goals, priorities, tasks and 
action plans for trans forming the economy from being driven mainly by public investment and 
remittances t o a new model of high -quality econo mic growth , which is to rely more on investment 
in human development and on private investment. The authorities are of the view that the new 
growth model, which is based on the promotion of investment and the expansion of domestic supply 
and exports, has s everal advantages over the previous one. According to the authorities, the new 
model will ensure accelerated growth in industry, agriculture and the financial sector,  broaden  access 
to new export markets, limit the growth of consumer imports , and reduce dependence on migrant 
transfers. In turn, this will lead to the creation of jobs, and will increase  tax revenue .  
2.17.   Tasks identified in the Programme  include: improving the singl e-window system for investors 
(Section 2.4.1) ; simplifying licensing procedures  for business  activities ; providing training for civil 
servants; and improving public -private dialogue.  
2.18.   This Programme also sets various sectoral objectives:  
• for the industrial  sector, the target is to develop an industrial business support system to 
improve the processing capacity of raw materials, facilitate the development of the mining 
sector, and conduct sectoral reviews to attract investment3; 
• for the agriculture sector, t he target is to promote investment in agricultural processing 
activities, and to support local entrepreneurs in developing cold -storage systems to 
facilitate the export of agricultural products; and  
• for the tourism sector, the target is to create favourabl e conditions to attract investment 
and develop entrepreneurship in this sector.  
2.19.   The Government also issued the State Programme on Export Promotio n and Import 
Substitution for the period 2016-20, with the intention of increas ing the competitiveness of domes tic 
products in the domestic and international markets.  In order to implement this Programme, the 
following strategic tasks are being carried out:  
 
3 The authorities stated that industry -specific reviews are conducted regularly to identify development 
problems and propose recommendations to improve the investment climate. Such reviews were conducted in 
the construction, tourism, insurance, manufacturing, energy, transport and logistics, banking, and education 
sectors, and in the securities market. Based on the reviews, action plans were drawn up.  WT/TPR/S/399 • Tajikistan  
 
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  • support ing and stimulat ing the domestic produc tion and export ation of goods;  
• ensur ing the growth of the production  and exportation  of import -substituting goods  by 
encouraging and promot ing potential exporters and investors;  
• significantly reduc ing dependence on imports of basic foodstuffs;  
• establishing  modern logistic centres , and expand ing international communication, 
transport ation and economic corridors; and 
• compl ying with the requirements of international standards in the areas of transport 
services (rail, road, air , and other ).  
2.20.   Tajikistan ratified the United Nations Convention against Corruption in 2006.4 In 2005, the 
Agency on State Financial Control and Anti -Corruption was set up, with prosecutorial functions.  
According to Transparency International, Tajikistan ranked 152nd among the 180 countries in the 
Corruption Perception Index in  2018.5 Transparency International is of the view that Tajikistan has 
taken steps to fight corruption, but that the country lacks some important anti -corruption 
mechanisms and the necessary political will to effectively counter corruption.6 An UNCTAD repor t 
argues that th e anti-corruption agency needs more resources and trained staff to become more 
effective.7 
2.21.   The authorities stated that the Government adopted a number of laws and ratified 
international legal norms regarding anti -money laundering and combat ing the financing of terrorism. 
These include the laws on combating terrorism, extremism, and organized crime, and, in particula r, 
the Law on Combating the Legalization (Laundering) of Proceeds of Crime, the Financing of 
Terrorism, and the Financing of the  Proliferation of Weapons of Mass Destruction, adopted on 
11 March 2011. The Criminal Code was amended several times to establish criminal liabilities for 
laundering and financing of terrorism activities; for instance, Article 262 (Legalization (laundering ) 
of proceeds of crime) was amended in 2012, and Article 179 (Financing of terrorist crimes) was 
amended in 2013. In 2009, the Department of Financial Monitoring was established under the 
National Bank of Tajikistan to combat laundering of proceeds from cr ime and the financing of 
terrorism.   
2.3  Trade Agreements and Arrangements  
2.3.1   WTO  
2.22.   On 2 March 2013, Tajikistan became the 159th Member of the WTO.8 Tajikistan committed 
that it would apply all WTO provisions from the date of its accession and did not require reco urse to 
any transitional period. It  applies WTO provisions uniformly throughout its entire territory, including 
in regions engaging in border trade, special economic zones , and areas where special regimes for 
tariffs, taxes and regulations are established . 
2.23.   In WTO negotiations, Tajikistan is an Article XII Member. This group is composed of Members 
that joined the WTO after 1995, excluding least developed countries (LDCs) and EU members that 
joined post -1995. The group seeks to close the gap between the commit ments of the original 
WTO Members and the greater level of commitments undertaken by members of the group as part 
of their WTO accessions .9  
 
4 United Nations Office on Drugs and Crime, Signature and Ratification Status . Viewed at: 
https://www.unodc.org/unodc/en/corruption/ratification -status.html .  
5 Transparency International, Tajikistan . Viewed at: https://www.transparency.org/country/TJK .  
6 Transparency International, Overview of Corruption and Anti-corruption in Tajikistan . Viewed at: 
https://knowledgehub.transparency.org/helpdesk/overview -of-corruption -and-anti-corruption -in-tajikistan .  
7 UNCTAD (2016), Investment Policy Review – Tajikistan . Viewed at: 
https://unctad.org/en/PublicationsLibrary/diaepcb2016d1_en.pdf . 
8 WTO, Tajikistan News Archive . Viewed at: 
https://www.wto.org/english/news_e/archive_e/country_arc_e.htm?country1=TJK . 
9 WTO, Groups in the Negotiations . Viewed at: 
https://www.wto.org/english/tratop_e/ dda_e/negotiating_groups_e.htm#grp011 .  WT/TPR/S/399 • Tajikistan  
 
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  2.24.   Tajikistan bound all of its tariff lines, and the average bound rate is 8%.  It grants at least 
MFN treatment to all  its trading partners. It made specific GATS commitments in 11 services sectors, 
including 111 subsectors. In August 2014, Tajikistan notified to the WTO its commitments in 
Category A under the TFA10, and ratified the TFA on 2 July 2019 (Section 3.1).  
2.25.   In May 2016, Tajikistan deposited its instrument of acceptance of the 2005 protocol amending 
the WTO Agreement on Trade -Related Aspects of Intellectual Property Rights (TRI PS Agreement). 
In November 2016, it obtained observer status in the Committee on Trade in Civil Aircraft. It signed 
the Information Technology Agreement  upon accession to the WTO and became an observer to the 
Committee on Government Procurement in 2014.  
2.26.   On 31 October  2014, the Government adopted the Decree on the Adjustment Programme of 
Tajikistan's Economy Related to the Membership in the WTO, under which measures were taken to: 
harmonize the country's legislation with the WTO rules, eliminate WTO -inconsistent legislation, and 
develop "sensitive industrial sectors" (according to the authorit ies, these are mining, energy, and 
light industry).   
2.27.   Since its accession, Tajikistan has not been involved in any WTO dispute settlement cases 
either as a complainant, a respondent, or a third party.  
2.28.   Tajikistan submitted a number of notifications to the WT O (Table 2.1). As at 
31 December  2019,  notifications were either not up -to-date, or outstanding, in the areas of: IPR 
(contact point); TRIMs Agreement; import licensing (annual notification); quantitative restrictions; 
customs valuation; rules of origin; c ontingency measures (anti -dumping, countervailing, and 
safeguards); state trading arrangements; and trade in services.  
Table 2.1 Notifications to the WTO, 2013 - 20 Jan 2020  
Legal provision  Description of requirements  WTO document and date  
Agreement on Agriculture  
Table DS:1  
(domestic support)  No domestic support was provided during the 
years 2013 -18 G/AG/N/TJK/1 – 6, 
10 May 2019 
Table ES:1  
(export subsidies)  Export subsidies were not granted to agricultural 
products during the years 2013 -18 G/AG/N/TJK/7 – 12, 
15 May 2019 
Agreement on Subsidies and Countervailing Measures (SCM Agreement)  
Article 25.7  Agriculture Reform Programme 2013 -20 G/SCM/N/253/TJK, 
13 May 2019 
Article XVI:1 of the GATT 
1994, and Article 25 of the 
SCM Agreement  Gives no grants and maintains no subsidies, 
directly or indirectly, to increase exports from, or 
reduce imports into, its territory f or 2014 -15 G/SCM/N/284/TJK, 
13 May 2019 
Article XVI:1 of the GATT 
1994, and Article 25 of the 
SCM Agreement  Subsidy programmes during the period 2016 -19 G/SCM/N/315/TJK, 
13 May 2019 
G/SCM/N/343/TJK, 
13 May 2019 
Agreement on Implementation of Article XXIV:7(a) of the GATT 1994 (Free trade areas)  
Article XXIV of the 
GATT  1994  Treaty on a free trade area between members of 
the Commonwealth of Independent States ( ad hoc) WT/REG343/N/3, 8 June 2018  
Agreement on Import Licensing Procedures  
Articles 1.4(a) and/or 
8.2(b)  Notifying legislation on import licensing (ad hoc) G/LIC/N/1/TJK/2/Corr.1, 
15 February 2019  
G/LIC/N/1/TJK/2, 
19 December  2018 
G/LIC/N/1/TJK/1, 
23 November  2015 
Article 7.3  Replies to questionnaire on import licensing 
procedures  G/LIC/N/3/TJK/1, 
6 October  2014 
Agreement on Technical Barriers to Trade  
Articles 2.9 and 2.10  Proposed and adopted technical regulations  G/TBT/N/TJK/6, 1 May 2018  
G/TBT/N/TJK/5, 29 April 2016  
G/TBT/N/TJK/4, 29 April 2016  
G/TBT/N/TJK/3, 5 April 2016  
G/TBT/N/TJK/2, 5 April 2016  
G/TBT/N/TJK/1, 5 April 2016  
Agreement on Trade Facilitation  
WT/L/911  Notification of Category A commitments  WT/PCTF/N/TJK/1, 
4 August  2014 
 
10 WTO document WT/PCTF/N/TJK/1, 4 August 2014.  WT/TPR/S/399 • Tajikistan  
 
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  Legal provision  Description of requirements  WTO document and date  
WT/L/911  Notification of definitive dates for category B and C 
provisions, and needs for technical assistance and 
support for capacity building for category C 
provisions  G/TFA/N/TJK/1, 
12 August  2019 
Agreement on Trade -related Intellectual Property Rights (TRIPs)  
Article 63.2  Checklist of issues on enforcement  IP/N/6/TJK/1, 27 October 2014  
Article  63.2  Laws and regulations  IP/N/1/TJK/1, 
26 February  2014 
 Law on Trademarks and Service Marks  IP/N/1/TJK/T/1, 
27 February  2014 
 Law on Geographical Indications  IP/N/1/TJK/G/1, 
27 February  2014 
 Law on Industrial Designs  IP/N/1/TJK/D/1, 
27 February  2014 
 Law on Inventions  IP/N/1/TJK/P/1, 
27 February  2014 
 Legal Protection of the Topologies of Integrated 
Circuits  IP/N/1/TJK/L/1, 
27 February  2014 
 Law on Copyright and Related Rights  IP/N/1/TJK/2, IP/N/1/TJK/C/1,  
16 July 2015  
 Law on Commercial Secrets  IP/N/1/TJK/3, IP/N/1/TJK/U/1,  
16 July 2015  
 Law on Pharmaceuticals and Pharmaceutical 
Activities  IP/N/1/TJK/4, IP/N/1/TJK/O/1,  
16 July 2015  
 Law on Production and Safe Handling of Pesticides 
and Agrochemicals  IP/N/1/TJK/5, IP/N/1/TJK/O/2,  
16 July 2015  
GATS  
Articles III:4 and/or IV:2  Enquiry point, ad hoc  S/ENQ/78/Rev.18, 
1 February  2019 
Agreement on Rules of Origin  
WT/L/806, and Annex II of 
the Agreement on Rules of 
Origin  Preferential rules of origin for LDCs  G/RO/LDC/N/TJK/1, 
20 May 2019 
Source:  Tajikistan's  notifications to the WTO.  
2.3.2   Regional and preferential agreements  
2.29.   In 2011, Tajikistan signed the Treaty on the Free Trade Area between Members of the 
Commonwealth of Independent States (CIS  FTA), together with Armenia, Belarus, Kazakhstan, the 
Kyrgyz Republic, the Republic of Moldova, the Russian Federation, and Ukraine  (Table 2.2) . The 
Treaty came  into force for Tajikistan on 25 December 2015. Following entry into force of the 
Agreement, Tajikistan's membership of the older CIS Agreement ended.11 The CIS FTA Treaty 
substantially eliminated all duties on goods traded between member States of the FTA, and abolished 
quantitative restrictions on imports from members. It contains provisions on rules of origin, 
government procurement, freedom of transit, safeguard measures, anti -dumping and countervailing 
measures, granting of subsidies, tech nical barriers to trade, sanitary and phytosanitary measures, 
balance of payments, and dispute settlement.  
2.30.   In October 2000, Tajikistan signed the Treaty on the Establishment of the Eurasian Economic 
Community (EAEC) with Belarus, Kazakhstan, the Kyrgyz Re public, and the Russian Federation.12 
The EAEC aimed for economic integration of its members, by promoting trade and investment, 
creating an FTA, and exploring the possibility of establishing a customs union. On 10 October 2014, 
an agreement on the terminat ion of the EAEC was signed; the EAEC was terminated on 
1 January  2015, with a view of being replaced by the Eurasian Economic Union  (EAEU). However, to 
date, Tajikistan is not a member of the EAEU, and the authorities indicated that there is no formal 
intention to join it.  
 
11 WTO document WT/REG82/N/3, 7 June 2013; and WTO, RTA data base . Viewed at: : 
http://rtais.wto.org/UI/PublicShowMemberRTAIDCard.aspx?rtaid=99 .  
12 Uzbekistan  joined the EAEC in 2005, but withdrew its membership in 2008 . WT/TPR/S/399 • Tajikistan  
 
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  Table 2.2 RTAs in force, 2020  
Agreement  Description  
CIS FTA Treaty  
Type Free trade agreem ent  
Parties  Armenia, Belarus, Kazakhstan, Kyrgyz Republic, Republic of Moldova, 
Russian Federation, Tajikistan, and Ukraine  
Date of signature/entry into force  18 October 2011/24 December 2015 for Tajikistan  
End of implementation period  2020  
Selected features  The Treaty  applies to goods only; accession; balance of payments; 
competition; customs -related procedures; dispute settlement; 
exceptions, general or for security; export restrictions; rules of origin; 
and safeguard measures  
WTO consider ation status  Factual presentation not distributed  
WTO document series  WT/REG343  
Free Trade Agreement between the Cabinet of Ministers of Ukraine and the Government of the 
Republic of Tajikistan  
Type Free trade agreement  
Parties  Tajikistan and Ukraine  
Date of signature/entry into force  6 July 2001/11 July 2002  
End of implementation period  2002 
Selected features  The Agreement applies to goods only  
WTO consideration status  Factual presentation not distributed  
WTO document series  WT/REG251  
Source:  WTO Secretariat , based on the RTA database . 
2.31.   Tajikistan has a bilateral free trade agreement with Ukraine. This agreement covers trade in 
goods only. Under it, a duty -free trade regime is applied to all goods originating from both parties , 
except an agreed list of exemptions. The agreed list of exemptions for Tajikistan includes some 
beverages, cigarettes, and selected carpets and other textile floor coverings. Both parties agreed 
that no tariff quotas are applied, and no quantitative rest rictions on imports and exports are applied.  
Imports from Ukraine accounted for 1.2% of total imports by Tajikistan in 2018.  
2.32.   Tajikistan also has a bilateral free trade agreement with Uzbekistan, under which both sides 
agreed to trade with each other duty -free, with the exception of 27 types of goods including some 
sugar confectionery, chocolates, bread, mineral waters and waters, wine, some alcoholic products, 
vinegar, and some textile products (Table A2.1). Imports from Uzbekistan accounted for 4% of tota l 
imports by Tajikis tan. The authorities stated that they are working on the notification of the 
Agreement  to the WTO.  
2.33.   In 2003, Tajikistan signed the Treaty on a Free Trade Area between members of the Economic 
Cooperation Organization Trade Agreement (ECOT A), including Afghanistan, Iran, Pakistan, and 
Turkey. The Treaty entered into force for Tajikistan in 2004. It establishes an FTA for trade in goods 
and provides for the elimination of substantially all duties. The Treaty also contains provisions 
concerni ng the gradual elimination of non -tariff barriers. The ECOTA was originally notified to the 
WTO by Turkey13, and Tajikistan was not a member of the original Agreement.14 
2.3.3   Preferential trade arrangements (non -reciprocal)  
2.34.   Tajikistan benefits from generalized system of preferences from Canada, Japan, Switzerland, 
and Turkey . 15 It also provides unilateral trade preferences to imports from LDCs, in the form of a 
50% reduction of the applied MFN duty rates.  
 
13 WTO document L/7047, 22 July 1992.  
14 Tajikistan is working on the correction of the notification to the WTO.  
15 WTO PTA database. Viewed at: http://ptadb.wto.org/Country.aspx?code=762 .  WT/TPR/S/399 • Tajikistan  
 
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  2.4  Investment Regime  
2.4.1   FDI 
2.4.1.1   Legislation, institutio n, and policy targets  
2.35.   Tajikistan adopted an open FDI regime, as no entry barriers are legally in place for foreign 
investment, although some activities are de facto  closed. Main laws regulating investment, including 
FDI, are the Law on Investment, 2007, which creates a uniform regime for local and foreign 
companies; and the Law on Investment Agreements, 2013, which regulates investment contracts 
concluded between the State and investors on projects identified as priorities . The Law on 
Investment was amended in 2016, to improve t ransparency and increase the level of clarity and 
predictability of FDI legislation. Other relevant legislation includes the Law on Public -Private 
Partnerships, 2012; and the Law on Production Sharing Agreements, 2012.  
2.36.   The Government has been making effor ts to boost local and foreign investment. Both the 
National Development Strategy 2016 -30, and the Mid -Term Economic Development Programme for 
2016-20, emphasize the role of private investment to enhance competitiveness, foster economic 
diversification, and  increase productivity. Investment policy  objectives include:  ensur ing energy 
supply and efficiency ; transform ing Tajikistan into a transit hub in the region ; ensur ing food security ; 
and accelerating the industrialization process . To reach these objectives , one of the efforts made by 
the Government was to create a single -window system for investors, through which investors can 
obtain licences, permits, and visas  in a simplified manner . In accordance with Article 23 of the Law 
on Investments, a Department of  Single Window was established under the State Committee on 
Investments and State Property Management, to assist investors.  
2.37.   The Conception of the State Policy for Attracting and Protecting Investment  (29 December  
2012, No. 755)  is another policy document s etting up a strategic vision and context to attract 
investment. It also provides guidelines for the direct participation of the State in priority investment 
projects, including socially significant ones (e.g. education and healthcare facilities). It stipul ates the 
following principles, with a view to attracting investment:  
• ensuring balanced and sustainable economic development;  
• taking into consideration the strategic interests of the country and its development 
priorities;  
• maintaining transparency and acces sibility of investment -related information;  
• ensuring equal access to investment activities by both foreign and domestic investors;  
• ensuring policy consistency in all government branches and in various regions; and  
• ensuring that actions conform to governmen t declarations.  
2.38.   The state policy identified certain areas as "priorities for investment", including "sectoral 
priorities" and "territory priorities". Sectoral priorities refer to the export of competitive products 
(such as cement, dried fruit, energy, cot ton fibre, aluminium ores, fresh fruit and vegetables, and 
honey), the import of new technologies, and the mining, energy, transportation, light 
(manufacturing) industry, agriculture, and tourism sectors. Territory priorities refer to areas such as 
free ec onomic zones (Section 3.2).  
2.39.   Tajikistan has several investment promotion institutions . The State Committee on Investment 
and State Property Management, which reports to the President and the Government, has overall 
responsibility for designing investment p olicy.  
2.40.   Under the Committee, Tajinvest, an agency established in 2010, is responsible for promoting 
foreign and domestic investment, proposing ways to improve the investment environment, analysing 
investment contracts and assessing their implementation, an d helping the country to realize its 
export potential. As a state unitary enterprise , Tajinvest must self -finance on the basis of the 
services it provides.  WT/TPR/S/399 • Tajikistan  
 
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  2.41.   The Department of Free Economic Zones (FEZs) under the MEDT is responsible for formulating 
general p olicies for the development of FEZs. The Department aims to improve investment conditions 
in these zones, and design policies to attract investors (Section 3.2.4.2).  
2.42.   The Consultative Council on the Improvement of the Investment Climate is a public -private  
dialogue mechanism chaired by the President of Tajikistan. The Council meets several times per year 
to discuss specific issues brought up by individual companies or groups of companies, and to 
formulate action plans. It aims to improve the investment clim ate in specific sectors such as 
manufacturing, tourism, securities market, and insurance. It also organizes roundtables, forums and 
seminars, through which the Council gathers inputs for action plans.  
2.4.1.2   Limitations on FDI  
2.43.   Investment -related legislation in T ajikistan does not, in general, address issues such as 
sectors closed or restricted to FDI, nor does it define the equity restrictions for foreign investment . 
Exceptions include the insurance sector,  where the Law on Insurance Activity, 2014 listed certain 
restrictions on foreign investors. Also, in practice, state -owned enterprises (SOEs) in some sectors 
are not allowed to be privatized; these sectors (including medical facilities, waste treatment, ma jor 
hydropower and aluminium production facilities, air transport, postal services, and television or radio 
broadcast centres, among others) are de facto  closed to foreign investment .16 Foreign -registered 
companies also face more limitations than domestic f irms regarding accessing agricultural land, and 
land for other purposes (Section 4.1) .  
2.44.   Before 2015, when foreign investors registered companies in Tajikistan, they were subject to 
translation and notarization requirements. In 2015, Tajikistan joined the H ague Convention on 
Abolishing the Requirement of Legalization for Foreign Public Documents (the Apostille Convention), 
with a view to reducing registration costs for foreign firms by shortening the legalization process for 
investors from signatory countrie s. The Convention confirms the authenticity of the signature, seal 
or stamp of an official document, but not its content. Foreign firms still need to submit a notarized 
translation of the document if required by the destination country.  
2.4.1.3   Bilateral investme nt treaties (BITs), investment treaties, double taxation 
avoidance treaties (DTAs), and disputes  
2.45.   According to the UNCTAD Investment Policy Review, Tajikistan is a party to 35 BITs, of which 
19 entered into force.17 It is also negotiating new BITs with Japa n, Saudi Arabia, and Turkey.   
2.46.   Tajikistan is a party to the following investment treaties:  
• the Energy Charter Treaty;  
• the Agreement on Promotion, Protection and Guarantee of Investments amongst the 
Member States of the Organization of the Islamic Conferenc e (1981);  
• the CIS Investor Rights Convention (1997);  
• the Framework Agreement Concerning the Development of Trade and Investment 
Relations with the United States of America (2004);  
• the Partnership and Cooperation Agreement between the European Communities a nd their 
Member States, of the one part, and the Republic of Tajikistan, of the other part (2004);  
• the Agreement on Promotion and Protection of Investment among Member States of the 
Economic Cooperation Organization (2005); and  
 
16 UNCTAD (2016), Investment Policy Review – Tajikistan . Viewed at: 
https://unctad.org/en/PublicationsLibrary/diaepcb2016d1_en.pdf . 
17 UNCTAD (2016), Investment Policy Review – Tajikistan . Viewed at: 
https://unctad.org/en/PublicationsLibrary/diaepcb2016d1_en.pdf .  WT/TPR/S/399 • Tajikistan  
 
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  • the Agreement on Promotion and Reciprocal Protection of Investments in the Member 
States of the Eurasian Economic Community (2008), which, according to the authorities, 
has not yet been enforced.  
2.47.   Tajikistan signed double taxation avoidance treaties (DTAs)  with 36 countries.  However, 
according to the UNCTAD Investment Policy Review, the procedures to claim the benefit of a DTA 
are subject to particularly strict deadlines, which affects the practical enforceability of DTAs in 
preventing double imposition.18  
2.48.   Investor -State disputes are settled through: negotiations between the parties; domestic 
courts; or international arbitration. In accordance with the Law  on Investment , foreign investors and 
domestic entities may settle disputes through a court of arbitrati on, which is not a sitting court, but 
an ad hoc court. The authorities stated that no such c ourt has been established in Tajikistan . In the 
contract or written agreement, once agreed by the other party, foreign investors can specify that 
arbitral proceedin gs be held under foreign jurisdiction ; this has not happened in practice. The 
recognition and execution of a foreign arbitration award may be denied , in part or in full . 
2.49.   Tajikistan also signed the New York Convention on the Recognition and Enforcement of 
Foreign Arbitral Awards and joined the Multilateral Investment Guarantee Agency. It has not signed 
the Convention on the Settlement of Investment Disputes between States and Nationals of other 
States (the International Centre for Settlement of Investment Di sputes (ICSID) Convention); in 
practice, some of its BITs contain provisions for ICSID arbitration.  
2.4.2   Reforms to improve the business environment  
2.50.   The Government has been conducting reforms to improve its business environment, through 
streamlining business r egistration procedures for investors, strengthening the land tenure 
framework, easing the burden of licensing and inspection on investors, enabling online filing for 
taxes, and setting up an anti -monopoly agency. Incentives were provided: for investors who  work 
in priority sectors such as the construction of hydroelectric power plants; and for enterprises 
engaging in the full cycle of cotton fibre processing. The authorities stated that the reforms 
contributed to a gradual increase in the number of small an d medium -sized enterprises (SMEs), and 
an increasing share of the private sector in the economy. Currently, the share of the private sector 
accounts for about 70% of GDP, 79% of tax revenue, and 68% of total employment.  
2.51.   To conduct business in Tajikistan, all companies must register with the Tax Committee, and 
obtain a registration number. They may also be required to obtain a permit. The Law on Permits, 
issued in 2011, aims to simplify the business permit process, by standardizing the procedure and 
reducin g the total number of permits. Under the Law, a permit is required if the business is engaged 
in, inter alia , construction services, the selling of alcoholic beverages, or the selling of foodstuffs to 
ensure sanitary conformity of the premises. The authori ties stated that , from 2009 to 2018, the 
number of permits decreased  from 605 to 7 5; currently, there are 19 authorized permit -issuance 
bodies.  
2.52.   Some activities are subject to licensing requirements, i.e. activities requiring administrative 
security for public interest and safety (e.g. activities using scarce resources; or being a potential 
source of harm to the environment).  Currently, there are 72 types of licences, and 24 licensing 
authorities. Under Decree No. 172, dated 3 April 2007, on the Regulation on the Specifics of Licensing 
Certain Types of Activities, each type of licensing activity has its own licensing terms, and is 
regulated by the corresponding licensing authority. The authorities stated that it takes about ten 
days to obtain a permit, and around one month to obtain a licence. A permit has unlimited validity, 
whereas a licence is valid for a specified period.  
2.53.   Measures were also adopted to modernize the business inspection  regime. In Tajikistan, 
certain business activities, inc luding those involving risks to the public interest (e.g. environment, 
public health, natural resources, media and broadcasting, public infrastructure, and national 
security) must be inspected. Law No. 1269 on Inspections of Activities of Economic Entities , which 
was adopted in December 2015 and entered into force on 1 January 2016, aims to ensure more 
effective coordination of inspectorates, and introduce risk -based inspections. Under the Law, 
 
18 UNCTAD (2016), Investment Policy Review – Tajikistan . Viewed at: 
https://unctad.org/en/PublicationsLibrary/diaepcb2016d1_en.pdf . WT/TPR/S/399 • Tajikistan  
 
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  inspections are initiated based on a technical appreciation of the risk of non -compliance, and 
businesses with low risk are inspected not more than once every five years.  
2.54.   The Law also considers that a greater centralization of inspectorate bodies would facilitate 
supervision  and improve inspection efficiency . Hence, following a government resolution in 
July 2016, t he Council for the Coordination of Activities of Inspection Bodies was established. This 
consultative body, under the Government, aims to ensure the interaction and coordination of 
inspection bodies. The aut horities indicated that the number of inspection bodies was reduced from 
31 in 2016 to 25 in 2019.  Also, in accordance with Article 6 of Law No. 1505 on the Moratorium on 
Inspections of Businesses in Production Areas, dated 21 February 2018, 2,040 business es operating 
in the manufacturing sector are exempted from inspection and review requirements.  
2.55.   Another area of reform is in land registration. In Tajikistan, private land use rights are 
recognized by the State, and the rights are transferrable. Before 201 3, land registration was 
undertaken by two institutions: the State Unitary Enterprise Land Centre, which prepared documents 
for the registration of land use rights; and the Bureau of Inventory, which maintained a database of 
all plots of land, and was in c harge of the inventory and valuation of buildings and structures. In 
2013, the two institutions were merged, and became the state unitary enterprise, the Real Estate 
Registration. Since then, land registration has been conducted through a single window. Ho wever, 
according to the UNCTAD's Investment Policy Review, the title registration procedures "have 
remained costly and excessively centralized".19 According to the Doing Business report, in Tajikistan, 
transferring the rights on buildings take 36 days and c osts 2.9% of the property value, while it takes 
20.3 days and 2.7% on average in the Eastern European and Central Asian region.20  
2.56.   Despite all the efforts by the Government to improve its investment environment, obstacles 
remain: lack of clarity in FDI -specific legislation; difficulties for investors in accessing land; 
burdensome taxation regime, particularly for SMEs; and discretionary application of licensing, tax 
and price regulations.21 The Government applies a number of incentives (Section 3.3.1); howeve r, 
the conditions to access investment incentives  are not fully specified in the legislation. Neither the 
Law on Investment nor the Law on Investment Agreements specify the criteria regarding eligibility, 
duration, or exceptions to the allocation of incent ives.22 FDI attraction remains below potential. FDI 
inflows remain limited, and concentrated in specific activities and projects, mostly in the energy and 
mining sectors. UNCTAD indicated that, to realize Tajikistan's FDI potential, it would be necessary 
to address key regulatory bottlenecks, including clarifying FDI -specific legislation, providing secure 
access to land for investors, reforming the tax regime, and shifting the policy focus from regulation 
to implementation.  
2.57.   In 2019, Tajikistan ranked 126th out of 190 economies on the World Bank's Ease of Doing 
Business Index. It ranks relatively high in protecting minority investors (38th), starting a business 
(60th), and enforcing contracts (61st), but low in getting electricity (173rd), trading across borde rs 
(148th), and resolving insolvency (146th). It takes around 11.0 days to set up a limited liability 
company, involving 4.0 steps and costing 18.0% of per  capita income, while, in Europe and Central 
Asia, it takes on average 12.9 days, 5.2 steps, and only  cost 4.6%.23 
2.58.   The authorities stated that important  reforms were carried out  in 2018 -19 to simplify business 
registration through the online registration and online payment  system. Through the s ingle window 
system , investors may  obtain building permits, register real estate  and the electronic collateral of 
movable propert ies, and pay taxes. These reforms are expected to improve Tajikistan's ranking on 
the World Bank's Ease of Doing Business Index.  
 
 
19 UNCTAD (2016), Investment Policy Review – Tajikistan . Viewed at: 
https://unctad.org/en/PublicationsL ibrary/diaepcb2016d1_en.pdf . 
20 World Bank (2020), Doing Business 201 9 – Training for Reform, Economy Profile Tajikistan . Viewed 
at: http://www.doingbusiness .org/content/dam/doingBusiness/country/t/tajikistan/TJK.pdf . 
21 UNCTAD (2016), Investment Policy Review – Tajikistan , Viewed at: 
https://unctad.org/en/PublicationsLibrary/diaepcb2016d1_en.pdf . 
22 UNCTAD (2016), Investment Policy Review – Tajikistan . Viewed at: 
https://unctad.org/en/PublicationsLibrary/diae pcb2016d1_en.pdf . 
23 World Bank (2018), Doing Business 201 9 – Training for Reform, Economy Profile Tajikistan . Viewed 
at: http://www.doingbusiness.org/conten t/dam/doingBusiness/country/t/tajikistan/TJK.pdf .  WT/TPR/S/399 • Tajikistan  
 
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  3  TRADE POLICIES AND P RACTICES BY MEASURE  
3.1  Measures Directly Affecting Imports  
3.1.1   Customs procedures, valuation, and requirements  
3.1.  The Customs Code sets out the rules governing customs procedures in Tajikistan. Since 2013, 
the Code has been amended a number of times to bring it in line with international obligations, 
including the requirements of the International Convention on the Si mplification and Harmonization 
of Customs Procedures (Revised Kyoto Convention). Amendments were made regarding, inter alia,  
reducing the number of documents for customs declaration; deferment and instalment payment of 
customs duties; security for the paym ent of customs duties and other taxes; and exemptions from 
customs duties and other taxes. The authorities stated that they are in the process of drafting 
another amendment, to introduce an Authorized Economic Operator scheme.  
3.2.  Customs procedures are admini stered by the Customs Service. According to Article 66 of the 
Customs Code, customs clearance can only be completed after sanitary and phytosanitary (SPS) 
controls on the importation (or exportation) of goods (Section 3.3).  
3.3.  Any person, including foreign pe rsons, has the right to import goods and declare their 
importations to the Customs Service. In accordance with Law No. 846 on Foreign Trade Activity, 
dated 3 July 2012, foreign persons with no commercial presence in the territory of Tajikistan may 
import g oods into the country directly. However, such importers are not entitled to sell or distribute 
the imported goods in Tajikistan; rather, they may supply imported goods to individuals and legal 
entities authorized to sell or distribute such goods in the cou ntry.  
3.4.  Any legal person registered in Tajikistan, including foreigners, may become a customs broker. 
S/he must register with the Registrar of Customs Brokers, for free. Article 140 of the Customs Code 
stipulates that, to register as a customs broker, the a pplicant must: have at least two customs 
clearance specialists with a qualification certificate; have a fully formed initial authorized 
(joint -stock) capital, authorized capital, or share contributions; ensure the payment of customs 
duties and tax; and hav e a civil liability insurance contract to cover risks of damage to the property 
of the represented persons or breach of contract with these persons, with a minimum insured sum 
of 6,000 "standard units"1.  
3.5.  On 2 July 2019, Tajikistan ratified the WTO TFA. Th e TFA entered into force for Tajikistan on 
the same day.2 As announced on Tajikistan's Trade Portal ( https://tajtrade.tj/menu/2?l=en ), the 
TFA provided for the creation of a Coordination Committee on Facilita tion of Trade Procedures, a 
platform to bring together all trade stakeholders to facilitate a coordinated approach in the 
implementation of the TFA. As part of the implementation process, the Tajikistan Trade Facilitation 
Committee was also established.  
3.6.  Importers must submit the following documents at the border: bill of lading, certificate of 
conformity, commercial invoice, customs import declaration, document confirming payment of 
customs fees, inspection report, packing list, CMR ( Convention relative au contrat de transport 
international de marchandises par route ) waybill, sales purchase contract, terminal handling 
receipts, and International Convention for the Safety of Life at Sea ( SOLAS) certificate.3  
3.7.  A single window system for traders (import/export/ transit) was approved in 2008, and its 
implementation programme was approved in 2010. In December 2010, a state unitary enterprise, 
the Centre of the Single Window, under the Customs Service, was established. Following this, 
electronic declaration of goods  and vehicles was fully implemented in September 2014 under a 
Unified Automated Information System (UAIS). Based on a time -release study conducted in 2017, 
 
1 According to the Law on the State Budget, a "standard unit" is a unit used for the calculation of taxes, 
duties and other charges. It is adjusted annually, taking into consideration anticipated inflation . It was set at 
TJS 55 in 2019, up from TJS 40 in 2012.  
2 WTO document WT/Let/1444, 5 July 2019.  
3 World Bank (2020), Doing Business 201 9 – Training for Reform, Economy Profile, Tajikistan . Viewed 
at: http://www.doingbusiness.org/content/dam/doingBusiness/country/t/tajikistan/TJK.pdf . WT/TPR/S/399 • Tajikistan  
 
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  clearance of goods imported into Tajikistan takes on average 22 hours and 5 minutes: 6 hours and 
13 minutes at border control points, and 15 hours and 52 minutes at customs terminals.4 
3.8.  In September 2019, a single window system to interconnect all relevant authorities that issue 
authorizations required for the import/export/transit of goods was launched i n test mode. Its 
integration with the UAIS is planned for the near future. Tajikistan intends to officially implement a 
functioning single window before the deadline indicated in its category C commitment.   
3.9.  Work is ongoing, with donor support, to improve t he procedure for issuing advance rulings (on 
classification and on origin), and the Government indicated its technical assistance needs in the 
area. The authorities stated that, in practice, there are not many requests for advance rulings on 
classification  because most trade is with CIS countries where the tariff nomenclature is the same up 
to the ninth digit. On origin, traders generally turn to the chambers of commerce and industry to 
obtain certificates of origin; Customs is still studying how to get inv olved for the purpose of issuing 
advance rulings.  
3.10.   The risk management system applied by the customs authorities is regulated under the 
Customs Code and is based on international standards of the World Customs Organization and the 
WTO. Relevant legislation includes:  
• the Concept of Risk Management System in the Customs, approved by Order No. 126 
of the Customs Service, dated 4 August 2008;  
• Article 399 of the Principles of Customs Control and Chapter 52, "Assessment and Risk 
Management", of the Customs Code; and  
• Rule No. 212 -f on the Actions of Customs Officials in the Development, Application, 
Updating and Cancellation of Risk Profiles using Special Software Tools, adopted on 
29 November 2011.  
3.11.   The UAIS has a sub -module on risk management, which, according to the authorities, is being 
updated, as it has not been functioning well in practice. Currently, the Customs Service maintains 
83 risk profiles, where data are focused on both the type of impo rted goods and vehicles, and on 
the exporting countries. The Customs Service also assigns declarations into green, yellow, blue, or 
red channels, although data have not been collected on the share of goods going through each 
channel.  
3.12.   The authorities indic ated their intention to look for donor funding to rationalize the risk 
management system at the border. To modernize the risk management system, the Customs Service 
works closely with the International Finance Corporation , the German Corporation for Intern ational 
Cooperation GmbH, and the Customs Uni -Pass International Agency of the Republic of Korea. A 
number of courses and seminars were organized on the subject of Risk Management and Control 
after Customs Clearance.  
3.13.   In 2012, by way of a resolution, Tajik istan adopted the methods set out in the Customs 
Valuation Agreement at the WTO. The main method is the transaction -value method (about 80% of 
declarations from CIS countries). In some cases, Customs may request confirmation of the declared 
value from the authorities of the exporting countries. Importers can appeal the value determined by 
Customs. The authorities stated that there is a serious problem with under -valuation because of a 
lack of cooperation from some exporting countries regarding information -sharing of export values. 
High-risk countries are those that are unable to confirm the value of their declared exports. In these 
situations, the deductive value method (about 10% of declarations from high -risk countries) and the 
reserve method (value data f rom earlier declarations of analogous goods or from price information 
obtained from other databases) are also used.  
3.14.   Tajikistan signed, at the regional level (among CIS countries) and at bilateral level with certain 
countries, agreements on the exchange of  mirror statistics on value declarations. These include 
agreements signed between the Customs Service of Tajikistan and those of Afghanistan, the Kyrgyz 
 
4 Clearance of goods exported from Tajikistan takes on average 11 hours and 1 minute: 3 hours and 37 
minutes at border control  points, and 7 hours and 24 minutes at customs terminals.  WT/TPR/S/399 • Tajikistan  
 
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  Republic, the Russian Federation, and Uzbekistan. Also, at the regional level, Tajikistan signed, 
within the Council of Heads of Customs Services of the CIS countries, a customs -valuation -related 
agreement on 3 November 2017, which was ratified by a decree of the Tajikistan Government on 
15 December 2018.  
3.15.   At the WTO Committee on Customs Valuation, Ukraine raised a specific concern regarding the 
alleged use of reference prices by Tajikistan. According to Ukraine, the reference prices used by 
Tajikistan are higher than the declared values, thus resulting in higher duties.5 The Tajikistan 
authorities pointed o ut that, in the first seven months of 2019, more than 70% of imports  were 
valued using the transaction -value method, up from about 60% in 2017.  
3.16.   In 2019, Tajikistan ranked 148th place out of 190 economies in the World Bank's Doing 
Business report for tradin g across borders, up from 188th in 2015.6 According to this report, the time 
taken to import was 107 hours and the cost for border compliance was USD 223.7 The corresponding 
numbers for the average of Europe and Central Asian countries were 21 hours and US D 162.30, 
respectively. The cost of documentary compliance is estimated at USD 260, and the time to prepare 
documents is 126 hours; both are higher than the average for Europe and Central Asia (USD 93.9 
and 24.7 hours).8  
3.1.2   Rules of origin  
3.1.2.1   Non-preferential  
3.17.   Tajikistan has not notified its non -preferential rules of origin to the WTO, as required under 
Article 5 of the Agreement on Rules of Origin. The authorities stated that they are working on this.  
3.18.   Chapter 6 of the Customs Code contains provisions for determi ning the origin of goods. The 
country of origin of goods is defined as the country where the goods are wholly produced or have 
undergone sufficient processing in compliance with the criteria established under this Code, or in the 
procedures set out by this  Code. The country of origin may be a group of countries or customs 
unions, a region, or part of a country. Table 3.1 lists goods considered as wholly obtained in a given 
country.  
Table 3.1 Rules of origin, th e wholly obtained criteria  
Section  Overview  
1. Minerals extracted from the country, in its territorial waters or from the continental shelf  
2. Vegetable products harvested or gathered in the country  
3. Animals born and raised in the country  
4. Products obtained from animals raised in the country  
5. Products obtained by hunting or fishing in the country  
6. Products of marine fishing, and other sea products obtained by a vessel of a given country  
7. Products obtained aboard a factory ship of a  given country, exclusively from the products 
specified in 6) above  
8. Products obtained from marine soil or subsoil outside the territorial waters (sea) of a given 
country, provided that the country has exclusive rights to develop that soil or subsoil  
 
5 WTO document G/VAL/W/319, 7 December 2018.  
6 World Bank (2014), Doing Business 2015  – Going Beyond Efficiency , Economy Profil e, Tajikistan . 
Viewed at: 
http://documents.worldbank.org/curated/en/642551468129286001/pdf/921420WP0Box3800Tajikistan00Public
0.pdf; and World Bank (2020), Doing Bu siness 201 9 – Training for Reform, Economy Profile, Tajikistan . Viewed 
at: http://www.doingbusiness.org/content/dam/doingBusiness/country/t/tajikistan/TJK.p df. 
7 Border compliance means: customs clearance and inspection by Customs; inspections by other 
agencies (if applied to more than 20% of shipments); and port or border handling at the most widely used port 
or border of the economy. World Bank, Doing Busin ess 2019:  Training for Reform – Economy Profile Tajikistan . 
8 Documentary compliance means: obtaining, preparing and submitting documents during transport, 
clearance, inspection, and port or border handling in the origin economy, and obtaining, preparing a nd 
submitting documents required by the destination economy and any transit economies. It covers all documents 
required by law and in practice, including the electronic submission of information. World Bank, Doing Business 
2019: Training for Reform – Econo my Profile Tajikistan . WT/TPR/S/399 • Tajikistan  
 
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  Section  Overview  
9. Scrap and waste (secondary raw materials) derived from manufacturing or other processing 
operations in a given country, and used items collected in a given country and fit only for 
processing into raw materials  
10. High-tech products obtained in an ope n space on spacecrafts registered in the country  
11. Goods manufactured in the country exclusively from the products specified in 1 -10 above  
12. Electricity generated on the territory of a given country  
Source:  Information provided by the authorities.  
3.19.   When two or more countries take part in the production of goods, the country of origin is the 
country where the goods underwent the final processing or production, meeting the criteria for 
sufficient processing, i. e. a change of tariff classification, at the four -digit HS level.  
3.1.2.2   Preferential rules of origin  
3.20.   Tajikistan notified to the WTO its preferential rules of origin for LDCs: goods originating from 
LDCs are subject to 50% of the applied MFN duty rates.9 These a re goods wholly produced in a given 
country; or if a product is not wholly produced, three criteria for sufficient processing must be used: 
change of tariff classification at the four -digit HS level; fulfilment  of certain production or 
technological operat ions; and ad valorem  percentage criteria, where a change in cost or value added 
is a fixed share of the finished good.  
3.21.   Preferential rules of origin are in place for imports from CIS members, under the Agreement 
on the Rules for Determining the Country of O rigin of Goods in the Commonwealth of Independent 
States, 2009. The chambers of commerce of partner countries from the CIS region cooperate with 
the Customs Service of Tajikistan to verify certificates of origin. In 2015, a pilot project between the 
Russia n Federation and Tajikistan to establish an electronic system for the exchange of certificates 
of origin was suspended, due to lack of funds. This project would require interconnection between 
the databases of the chambers of commerce of the two countries,  and those of the Customs 
authorities.  In 2019, both countries' customs services sought to revive the project.  
3.22.   Under the bilateral free trade agreements with Ukraine, and with Uzbekistan, preferential 
rules of origin are also in place. A certificate of ori gin, issued by an authorized body of the export 
country, is required.  
3.1.3   Tariffs  
3.1.3.1   Tariff structure  
3.23.   The 2019 tariff, which is based on the HS2012 nomenclature, comprised 11,411 lines at the 
ten-digit level. Nearly all tariffs are applied on an ad valorem  basis (98.1%). Among all the 
ad valorem  duties, the applied MFN tariff rates vary between duty free and 30%. Domestic tariff 
peaks affect 0.5% of all tariff lines, while international tariff peaks affect 5.5% of them. Overall 
standard deviation was 5.5% in 2018  (Table 3.2).  
Table 3.2 Structure of the tariff schedule, 2019  
(%)  
2019  
Total number of tariff lines  11,411  
Non-ad valorem  tariffs (% of all tariff lines)  1.9 
Non-ad valorem  with no ad valorem  equivalents (AVEs) (% of all tariff lines)  1.2 
Lines subject to tariff quotas (% of all tariff lines)  0.0 
Duty-free tariff lines (% of all tariff lines)  11.7 
Dutiable lines' average tariff rate (%)  9.0 
Simple average tariff (%)  7.9 
WTO agriculture  10.8 
WTO non -agriculture (incl. petroleum)  7.1 
 
9 WTO document G/RO/LDC/N/TJK/1, 20 May  2019.  WT/TPR/S/399 • Tajikistan  
 
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2019  
Domestic tariff peaks (% of all tariff lines)a 0.5 
International tariff peaks (% of all tariff lines)b 5.5 
Overall standard deviation  5.5 
Nuisance applied rates (% of tariff lines)c 0.0 
Bound tariff lines (% of all tariff lines)  100.0  
a Domestic tariff peaks are defined as those exceeding three times the overall average applied rate.  
b International tariff peaks are defined as those exceeding 15%.  
c Nuisance rates are greater than 0% but  less than or equal to 2%.  
Source:  WTO Secretariat calculations, based on data provided by the authorities.  
3.24.   Non-ad valorem  duties account for 1.9% of all tariff lines. Specific duties are applied on 201 
tariff lines (mainly HS  2204 and HS  2208: wine of fre sh grapes and undenatured ethyl alcohol). 
Mixed duties apply to headings 2201 and 2202 (waters), 2207 (undenatured ethyl alcohol), and 
2402 (cigars, cigarillos and cigarettes).  
3.1.3.2   Tariff bindings  
3.25.   Tajikistan has bound 100% of its tariff lines at the ten -digit level. Twenty -eight tariff lines 
carry specific duties, 15 carry mixed duties, and the rest carry ad valorem  rates. The overall average 
bound tariff is 8.0%. When AVEs are included, the average bound tariff for agricultural products 
(WTO  definition) is 11 .2%, and 7.3% for non -agricultural products.  
3.1.3.3   Applied tariff  
3.26.   The average applied MFN tariff (including AVEs where calculable) in 2019 was 7.9% 
(Table  3.3). As per WTO  sectoral definitions, the average tariff rate on agricultural products (10.8%) 
is higher than that on non -agricultural products (7.1%). The difference between average bound 
rates and average applied MFN rates is very small.  
Table 3.3 Summary analysis of the MFN tariff, 2019  
Description  MFN 
Final bound 
range (%)a No. of lines  Average 
(%) Range  
(%) Coefficient  
of variation  
Total  11,411  7.9 0 - 108.2  0.7 0 - 108.2  
HS 01 -24 2,870  10.1 0 - 108.2  0.6 0 - 108.2  
HS 25 -97 8,541  7.2 0 - 30 0.7 0 - 30 
By WTO category       
WTO agriculture  2,502  10.8 0 - 108.2  0.6 0 - 108.2  
   Animals and products thereof  388 9.4 0 - 15 0.3 0 - 15 
   Dairy products  165 12.9 5 - 15 0.2 5 - 15 
   Fruit, vegetables and plants  561 13.8 5 - 23 0.3 5 - 23 
   Coffee and tea  74 8.1 5 - 15 0.6 5 - 15 
   Cereals and preparations  250 10.2 0 - 20 0.4 0 - 20 
Oil seeds, fats and oils and their       
products  199 7.3 4 - 20 0.6 4 - 20 
   Sugars and confectionary  130 6.0 5 - 15 0.5 5 - 15 
   Beverages, spirits and tobacco  422 15.9 0.9 - 108.2  0.7 4.7 - 108.2  
   Cotton  6 20.0 20 - 20 0.0 20 - 20 
   Other agricultural products n.e.s.  307 6.5 5 - 20 0.4 5 - 20 
WTO non -agriculture (incl uding  
petroleum)  8,909  7.1 0 - 30 0.7 0 - 30 
WTO non-agriculture (excl uding  
petroleum)  8,831  7.2 0 - 30 0.7 0 - 30 
 Fish and fishery products  519 5.9 5 - 13 0.4 5 - 13 
      Minerals and metals  1,726  6.9 0 - 15 0.4 0 - 15 
Chemicals and photographic 
supplies  1,347  3.9 0 - 20 0.8 0 - 20 
      Wood, pulp, paper and furniture  589 7.2 0 - 20 0.5 0 - 20 
      Textiles  882 11.3 0 - 30 0.6 0 - 30 
      Clothing  359 19.3 15 - 20 0.1 15 - 20 
Leather, rubber, footwear and 
travel goods  343 10.2 0 - 15 0.3 0 - 30 
      Non-electric machinery  1,249  5.2 0 - 10 0.6 0 - 10 
      Electric machinery  596 5.2 0 - 10 0.7 0 - 10 WT/TPR/S/399 • Tajikistan  
 
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  Description  MFN 
Final bound 
range (%)a No. of lines  Average 
(%) Range  
(%) Coefficient  
of variation  
      Transport equipment  472 7.9 0 - 15 0.4 0 - 15 
      Non-agriculture articles n.e.s.  749 6.6 0 - 15 0.8 0 - 15 
   Petroleum  78 3.6 3 - 10 0.5 3 - 10 
By ISIC sector b      
Agriculture and fisheries  743 7.9 0 - 23 0.6 0 - 23 
Mining  126 6.8 4 - 15 0.4 4 - 15 
Manufacturing  10,541  7.9 0 - 108.2  0.7 0 - 108.2  
By HS section       
  01  Live animals and products  1,007  8.0 0 - 20 0.5 0 - 20 
  02  Vegetable products  624 10.0 5 - 23 0.5 5 - 23 
  03  Fats and oils  150 8.1 5 - 20 0.6 5 - 20 
  04  Prepared food, etc.  1,089  12.6 0.9 - 108.2  0.6 4 - 108.2  
  05  Minerals  281 5.4 3 - 15 0.4 3 - 15 
  06  Chemical and products  1,235  3.9 0 - 20 0.8 0 - 20 
  07  Plastics and rubber  352 5.9 0 - 15 0.5 0 - 15 
  08  Hides and skins  222 9.9 5 - 13 0.2 5 - 13 
  09  Wood and articles  305 6.7 5 - 10 0.3 0 - 10 
  10  Pulp, paper, etc.  230 6.7 0 - 15 0.4 0 - 15 
  11  Textile and articles  1,203  13.8 0 - 30 0.5 0 - 30 
  12  Footwear, headgear  116 13.8 10 - 15 0.2 10 - 30 
  13  Articles of stone  276 7.6 0 - 15 0.5 0 - 15 
  14  Precious stones, etc.  66 13.7 10 - 15 0.2 10 - 15 
  15  Base metals and products  1,174  6.6 0 - 13 0.4 0 - 13 
  16  Machinery  1,925  4.9 0 - 10 0.7 0 - 10 
  17  Transport equipment  491 7.9 0 - 15 0.4 0 - 15 
  18  Precision equipment  359 5.9 0 - 12 0.7 0 - 12 
  19  Arms and ammunition  24 13.5 13 - 15 0.1 13 - 15 
  20  Miscellaneous manufacturing  275 9.8 0 - 20 0.6 0 - 20 
  21  Works of art, etc.  7 4.0 4 - 4 0.0 4 - 4 
By stage of processing       
First stage of processing  1,373  7.6 0 - 23 0.5 0 - 23 
Semi-processed products  3,203  6.3 0 - 20 0.7 0 - 20 
Fully processed products  6,835  8.7 0 - 108.2  0.7 0 - 108.2  
a The bound tariff and the MFN tariff are provided in the same nomenclature, but with a different number of 
lines (6,574 and 11,411 tariff lines, respectively).  
b ISIC (Rev.2) classification, excluding electricity (1 line).  
Source:  WTO Secretariat calculations, based on data provided by the authorities.  
3.27.   Overall, tariff protection is highest on fully processed products, and lowest on se mi-processed 
products.  
3.28.   In Tajikistan, 11.7% of tariff lines are duty free, while most (79%) applied tariff rates range 
from zero to 10% (Chart 3.1). The highest ad valorem  tariff rate, at 30%, applies to carpets and 
other textile floor coverings, while the  highest AVE, at 108.2%, applies to beer in cans of more than 
10 litres.  
3.29.   The applied MFN rate exceeded the bound rate on 31 lines in 2019 (Table  A3.1). The 
authorities indicated that this problem was generated through the general transition from one 
nomenc lature to another. When Tajikistan acceded to the WTO, it was using the Eurasian tariff 
schedule based on the HS2007 nomenclature, while now it is implementing its national tariff schedule 
based on the HS2012 nomenclature. The authorities stated that they will make efforts to solve the 
problem. They are of the view that, for now, tariff breaching is not causing problems to traders in 
Tajikistan, as some lines concern civil aviation and information technology products, which are 
imported under a zero -rate ta riff; while imports under the rest of the lines come mainly from 
Tajikistan's regional trade agreement (RTA) partners, where goods enter duty -free. 
 WT/TPR/S/399 • Tajikistan  
 
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  Chart 3.1 Frequency distribution of MFN tariff rates, 2019  
 
a The total number of lines is 11,411. AVE estimates are included in the analysis.  
Note:  The specific duty here reflects the 128 tariff lines where the specific rates cannot be converted into 
AVEs.  
Source:  WTO Secretariat calculations, based on data provided by the authorities.  
3.1.3.4   Tariff exemptions  
3.30.   In accordance with the Customs Code (Article 345) and the Tax Code (Article 169), tariff and 
tax (VAT and excise where applicable) exemptions are provided t o the imports indicated in Table  3.4.  
Table 3.4 Exemptions from import tariff and tax (VAT and excise where applicable)  
 
Import of production and processing equipment and components therefor for the formatio n or replenishment 
of the authorized capital (capital) of enterprises or technical re -equipment of existing production  
Import of medicines, medical or pharmaceutical equipment and medical instruments  
Imports carried out for the implementation of investment projects of the Government within the limits of the 
funds of agreements on grants (loans)  
Imports for the construct ion of particularly important objects, the list of which is determined by the 
Government  
Imports in accordance with the list (except for excisable goods) and in volumes determined by the 
Government, carried out directly by producers for the production of primary aluminium  
Import of cotton fibre and primary aluminium  
Import of specialized products for individual use by persons with disabilities  
Import of equipment and building materials for tourist facilities  
Import of raw materials (accessories) for ga rment factories for the production of school clothes  
Import of agricultural equipment  
Import of materials and supplies for the production of medicines  
Import of the latest technology for pharmaceutical companies, and modern equipment for diagnosis and 
treatment  
Import of technology, equipment and materials to meet the needs of the poultry industry  
Import of new cars, with commodity nomenclature 8702, 8703, 8704 and 8705 – 50% 
Import of goods for the performance of work stipulated by the  work programmes, and under cost estimates 
in accordance with the procedure established by the production -sharing agreement approved in accordance 
with the Law on Production Sharing Agreements  
Import of national (or foreign) currency (except for numismati c purposes), and securities  
Import of precious metals and precious stones by the National Bank of Tajikistan and the Ministry of Finance 
for the State Vault  
WT/TPR/S/399 • Tajikistan  
 
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  Import of goods donated to state bodies as humanitarian aid, or those donated to charitable organ izations 
for the purpose of eliminating the consequences of natural disasters, accidents and disasters  
Import of military equipment and basic units, weapons, ammunition, and defence aircraft, and spare parts 
therefor  
Import of raw materials for the processing and production of final products, except raw materials produced 
domestically and excisable goods, the procedure and list of which is determined by the Government  
Source:  Information provided by the authorities.  
3.31.   Also, in accordance with Law No. 1621, dated 20 June 2019, on Amendments and Additions 
to the Customs Code, additional exemptions from customs duties were introduced on imports of 
goods for fish farming. According to Law No. 934, 15 November 2017, in 2018, impo rts of all types 
of pedigree cattle, silkworm cocoons, and seeds and reproductive varieties of elite crops were 
exempt from customs duty and VAT (Section 4.1.3).  
3.32.   The authorities indicated that, in 2018, 78.42% of imported goods received partial or full 
exemptions from customs duties and VAT, while 21.58% of imported goods were subject to taxation. 
All tariff and tax concessions are approved by the Government, and their main target is to attract 
investment in projects that generate employment in the country.   
3.1.3.5   Tariff preferences  
3.33.   The government Decree on the Rates of Import Customs Duties, dated 8 August 2018, 
stipulates that imports from CIS FTA members enter Tajikistan duty -free, provided they meet the 
rules of origin criteria.  
3.34.   Tariff preferences are also gr anted to Tajikistan's trading partners with which it has free trade 
agreements in force, i.e. Ukraine and Uzbekistan (Section 2.3.2).  
3.35.   For goods imported from LDCs, import tariffs are applied at 50% of the MFN duty rates.  
3.1.3.6   Tariff quotas  
3.36.   Tajikistan does not use tariff quotas.  
3.1.4   Other charges affecting imports  
3.37.   Fees are collected at the border by the Customs Service, upon customs clearance of goods 
and vehicles, customs escort of goods from one or more vehicles, and the storage of goods in 
customs warehouses (Ta ble 3.5).  
Table 3.5 Customs fees  
Types of customs services  Customs 
fees 
Customs fees for customs clearance of goods and vehicles, the customs value of which is:  
- up to USD 5,000  
- from USD 5,001 to USD 10,000  
- from USD 10,001 to USD 50,000  
- from USD 50,001 to USD 100,000  
- USD 100,001 and over   
USD 10  
USD 20  
USD 70  
USD 150  
USD 450  
Fees for customs escort of goods from one or more vehicles, consisting of one convoy 
(10 km)a  USD 2  
Fees for storage of goods in customs warehouses:  
- vehicles per unit per day  
- goods per 50 kg per day   
USD 0.5  
USD 0.01  
Customs fees for the issuance of a qualification certificate by a specialist on customs 
clearance  USD 50  
a Customs escort is the escort of vehicles transporting goods in accordance with internal customs transit, 
which is carried out by customs officials to ensure compliance with customs legislation. The Customs 
Service has the authority to decide on customs escort in the case of:  
• failure of i mporters to provide security for customs payments;  WT/TPR/S/399 • Tajikistan  
 
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  • transportation of certain types of goods determined on the basis of a risk analysis and on the 
management system in accordance with the Customs Code;  
• non-delivery by the carrier at least once within one ye ar prior to the day of applying for a permit for 
internal customs transit of goods to the place of their delivery;  
• the return of export goods or goods mistakenly delivered to Tajikistan, the import of which is prohibited 
into the country, if the place of a ctual crossing of the customs border with the specified goods during 
export does not coincide with the location of these goods; or  
• transportation of goods in respect of which prohibitions and restrictions are applied.  
The amount of the customs fee for cust oms escort is established in Government Decree No. 472, dated 
2 December 2005, on Approval of the Rates of Customs Fees for the Provision of Customs Services. It 
states that, for customs escort of goods from one or more vehicles consisting of one convoy (1 0 km), i.e. 
for each 10 km that one or more vehicles travelled, a customs fee of USD 2 is charged.  
Source:  Information provided by the authorities.  
3.38.   Customs fees are not charged in the following cases:  
• importation of goods as humanitarian aid, or donated to state bodies;  
• cultural property for temporary importation or exportation by state museums, 
archives, libraries or other state repositories of cultural property for exhibitions;  
• temporary importation or exportation for exhibitions or other similar events  by 
government decision;  
• movement of goods by individuals for personal, family, household or other non -
commercial use, within the limits established by the customs legislation;  
• the shipment of goods via international post, provided that the cost of such go ods to 
one recipient does not exceed 150 times the minimum wage;  
• the movement of goods directly related to the prevention of natural disasters and 
other emergency situations, and the elimination of their consequences (threats of 
floods, debris floods, eart hquakes, fires, etc.); and  
• the movement of goods across the customs border by diplomatic, consular or other 
official representative offices of foreign states, international organizations, the staff of 
these representative offices and organizations, and goo ds intended for the personal 
or family use of certain categories of foreign persons.  
3.39.   Foreign vehicles, except vehicles from Uzbekistan (on the basis of reciprocity), entering or 
transiting through Tajikistan must pay fees to Customs, in accordance with the  Government 
Resolution No. 546 on Approval of Fee Rates for the Implementation of Legally Significant Actions 
and Fees for Issuing Permits to Use Natural and Other Available Resources, 2007. According to the 
Government Resolution No. 553 on the Collection of Environmental Payments from Motor Vehicles 
of the Kyrgyz Republic upon Entry into the Territory of Tajikistan, 2017, vehicles from 
the Kyrgyz  Republic must also pay environmental fees upon entry into the territory of Tajikistan. 
Fees are paid to the Cus toms Service. The authorities indicated that this measure is a reciprocal 
response to a measure adopted by the Kyrgyz Republic.  
3.40.   Since 1 September 2018, a special customs payment for the import of jewellery is collected 
by the Customs Service on: gold jewel lery, at USD 2.00/g; and silver jewellery, at USD 0.34/g.  
3.41.   According to the authorities, the intention of subjecting jewellery items to this special levy, 
which replaced import duties, VAT and excise duties, was to encourage importers to declare such 
items at the border, and thus to reduce informal trade (contraband). Gold (HS -711390) and silver 
(HS 711310) are both subject to an applied MFN duty rate of 15%; the authorities stated that, in 
practice, this MFN duty is not collected.  
3.42.   With a few exceptions (Table 3.4), VAT is collected at the border on imports (Section 3.3.1). 
Some goods are subject to different VAT rates, depending on their use. For example, the Customs 
Service collects VAT at a rate of 10% on wheat used for making flo ur; the rate is 18% if the imported 
wheat is used for making alcohol. The authorities stated that the Customs Service is constantly 
monitoring the targeted use of imported wheat.  WT/TPR/S/399 • Tajikistan  
 
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  3.43.   Excise duties are also collected at the border on some imports, and their ra tes are the same 
as those applied to domestically produced goods (Section 3.3.1).  
3.1.5   Import prohibitions, restrictions, and licensing  
3.1.5.1   Import prohibitions  
3.44.   In 2018, Tajikistan notified to the WTO its Decree on the Import Prohibition of Vehicles 
Produced Before  2005.10 According to this Decree, old cars are the main source of air pollution, and 
thus the following cars, if produced before 2005, are prohibited from importation into Tajikistan:  
• motor vehicles for the transport of ten or more persons, including the d river (HS 8702);  
• motor cars and other motor vehicles principally designed for the transport of persons 
(other than those under heading HS 8702), including station wagons and racing cars 
(HS 8703);  
• motor vehicles for the transport of goods (HS 8704); and  
• special-purpose motor vehicles, other than those principally designed for the transport 
of persons or goods (for example, breakdown lorries (wreckers), crane lorries (mobile 
cranes), fire fighting vehicles, concrete mixer lorries (concrete mixers), road swee per 
lorries (road sweepers), spraying lorries (spraying vehicles), mobile workshops, and 
mobile radiological units) (HS 8705).  
3.45.   In accordance with Government Decree No. 492, dated 31 August 2009, on Some Measures 
for the Economical Use of Electric Energy, t he importation of incandescent electric bulbs is prohibited. 
Imports of ozone -depleting substances (Montreal Convention) are controlled, while the authorities 
intend to gradually implement a ban in the future.  
3.1.5.2   Import licensing requirements  
3.46.   Tajikistan noti fied to the WTO that a number of products are subject to import licensing 
requirements.11 These are tobacco products; narcotic and psychotropic substances and precursors; 
pharmaceuticals and medical goods; and radioactive materials. The licensing system app lies to 
goods originating in all countries. This is for the purpose of the protection of human health and, in 
accordance with international conventions, the protection of state security and public safety.  
3.47.   The import licensing system is a statutory requirem ent and is regulated mainly under Law 
No. 37 on Licensing of Separate Types of Activities, 2007, Resolution No. 172 on the Establishment 
of Provisions on Specificities of Licensing of Separate Types of Activities, 2007, and product -specific 
legislation (Ta ble 3.6).  
Table 3.6 Goods subject to import licensing, as notified to the WTO  
Product  Description  
Tobacco products  
Legislation  Law on the Limitation of Use of Tobacco Products  
Ministry/agency  Ministry of Energy and Industry  
Other procedural requirements  n.a. 
Narcotic and psychotropic substances and precursors  
Legislation  Law No.873 on Narcotic and Psychotropic Substances and Precursors. 1999  
International conventions such as:  
   Convention on Narcotic Substances, 1961;  
   Vienna Convention on Psychotropic Substances, 1971; and  
UN Convention against Illicit Traffic in Narcotic Drugs and Psychotropic  
Substances,  1988 
Ministry/agency  Ministry of Health (for narcotic and psychotropic substances); and  
Agency for Narcotics' Control under the President of the Republic of Tajikistan 
(for precursors)  
 
10 WTO document G/TBT/N/TJK/6, 1 May  2018.  
11 WTO documents G/LIC/N/3/TJK/1, 6 Oct ober 2014; G/LIC/N/ 1/TJK/1, 23 November 2015; 
G/LIC/N/ 1/TJK/ 2, 19 December 2018; and G/LIC/N/ 1/TJK/ 2/Corr.1 , 15 February 2019.  WT/TPR/S/399 • Tajikistan  
 
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  Product  Description  
Other procedural requirements  Licensed importer must obtain permission  
Pharmaceuticals and medical goods  
Legislation  Law No. 39 on Pharmaceuticals and Pharmaceutical Activities, 2001  
Ministry/agency  Ministry of Health  
Other procedural requirements  State registration of pharmaceuticals or medical goods is required before 
obtaining an import licence  
Licensed importers must obtain permission from the Ministry of Health  
Radioactive material  
Legislation  Law No. 37 on Licensing of Separate Types of Activities, 2007  
Ministry/agency  Academy of Sciences  
Other  Documentation requirements  
n.a. Not applicable.  
Source:  WTO document G/LIC/N/3/TJK/1, 6 October 2014.  
3.48.   According to notification  G/LIC/N/3/TJK/1 , Resolution No. 172 on the Establishment of 
Provisions on Specificities of Licensing of Separate Types of Activities, 2007, was amended by 
Government Resolution No. 368, 2012, to abolish import licensing for alcohol and alcoholic 
beverages. Thus, licences are not required for the import or export of alcohol and alcoholic 
beverages.  Applicatio ns for a licence must be made one month prior to importation; a licence cannot 
be granted immediately on request. The relevant authority must examine the case before approving 
or refusing the application. Applicants may appeal administrative decisions rega rding refusals in the 
Tajikistan courts (Section 2.1).  
3.49.   In accordance with Law No. 37 on Licensing of Separate Types of Activities, 2007, foreign 
individuals and legal persons may obtain licences under the same conditions as domestic individuals 
and legal persons. However, they must maintain a commercial presence (i.e. have a branch or 
representation) in Tajikistan before applying for an import licence.  
3.50.   Different ministries/agencies are in charge of examining and issuing licences for different 
products. The  fee for the examination of applications for all licences is four standard units, and that 
for issuing these licences is ten standard units. In 2019, a standard unit was set at TJS 55.   
3.51.   Import licences are valid for not less than five years and may be exte nded through 
re-issuance. The relevant legislation does not provide any penalty for not using a licence, or for the 
partial utilization of a licence. Licences are not transferrable.  
3.1.5.3   Quotas  
3.52.   In accordance with Resolution No. 381 on the Establishment of the State Quota for Narcotic 
Substances, 2003, the importation of narcotic drugs is subject to a quota arrangement. The State 
maintains the monopoly thereon. Importation is conducted by licensed SOEs, and within the limits 
of the quota.12   
3.1.5.4   Other legislation  
3.53.   The authorities stated that other legislation related to import licensing requirements includes:  
• Law No. 760 on Environmental Protection, 2011;  
• Government Resolution No. 172 on Approval of the Regulations on Licensing of Certain 
Types of Activities, 2007;  
• Government Resolution No. 338 on the Rules of Handling of Unmanned Aircraft, 2016;  
• Government Resolution No. 367 on Measures to Improve Foreign Economic Activity, 
dated 16 July 2012;  
 
12 WTO document G/LIC/N/3/TJK/1, 6 Oct ober 2014.  WT/TPR/S/399 • Tajikistan  
 
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  • Government Resolution No. 204 on the Rules for the Import and Export of Me dicinal 
Products, Medical Goods, and Narcotic Drugs, Psychotropic Substances and Precursors 
Used in Medicine, 2009;  
• Government Resolution No. 215 on the Rules for the Sale and Purchase, Export and 
Import of Precious Metals, Precious Stones and Commodities Containing Precious and 
Non-Ferrous Metals, 2006;  
• Government Resolution No. 492 on Some Measures for the Economical Use of Electric 
Energy, 2009; and  
• Government Resolution No. 643 on Measures to Implement the Vienna Convention for 
the Protection of the Ozo ne Layer and the Montreal Protocol on Substances that Deplete 
the Ozone Layer, 2015.  
3.54.   In accordance with Article 17 of Law No. 37, dated 17 May 2004, on Licensing of Certain 
Types of Activities, activities related to the circulation of precious metals and p recious stones13, and 
activities on the import, export, sale and use of unmanned aircraft are included in a special list of 
activities for which a licence is required.  
3.1.6   Anti-dumping, countervailing, and safeguard measures  
3.55.   The Government is drafting a decree  (implementing regulation) on contingency trade 
measures. The Law on Foreign Trade Activities contains provisions on the basic framework for such 
measures, while the implementing regulations have not yet been prepared or adopted. To date, no 
contingency me asures have been applied. The authorities stated that the investigation work required 
for such measures is very complex, and the domestic capacity is yet to be developed.  
3.2  Measures Directly Affecting Exports  
3.2.1   Customs procedures and requirements  
3.56.   Customs requi rements regarding exports from Tajikistan are similar to import requirements 
(Section 3.1). Exporters must submit the following documents to Customs: certificate of conformity, 
certificate of origin, commercial invoice, customs export declaration, document  confirming payment 
of customs fees, CMR ( Convention relative au contrat de transport international de marchandises 
par route ) waybill, sales purchase contract, terminal handling receipt, TIR ( Transports 
Internationaux Routier , or International Road Transp orts) carnet (for transit), phytosanitary 
certificate, and inspection report from the Customs Committee.14 
3.57.   If required by the exporter, a customs broker may make customs declarations for exports 
from Tajikistan. Fees for customs declarations for exports are  the same as those for imports.  
3.58.   According to the World Bank's 2019 Doing Business report, the time taken to export was 
66 hours for documentary compliance and 51 hours for border compliance, and the cost was 
estimated at USD 330 for documentary compliance  and USD 313 for border compliance. The 
procedure is longer and the cost greater than European and Central Asian averages.15 
3.59.   The chamber of commerce issues certificates of origin for exports from Tajikistan.  
 
13 These include activities such as processing of scrap and waste scrap of precious metals into final 
products, refining of precious metals, recovery of precious stones, buying of jewellery and other household 
products made of precious metals and precious stones and scrap of such products, and wholesale and retail 
trade of precious metals and precious stones except activities in the extraction of mineral resources by 
prospecting and voluntary methods . 
14 World Bank (2020), Doing Business 201 9 – Training for Reform, Economy Profile, Tajikistan . Viewed 
at: http://www.doingbusiness.org/content/dam/doingBusiness/country/t/tajikistan/TJK.pdf .  
15 World Bank (2020), Doing Business 201 9 – Training for Reform, Economy Profile, Tajikistan . Viewed 
at: http://www.doingbusiness.org/content/dam/doingBusiness/country/t/tajikistan/TJK.pdf . WT/TPR/S/399 • Tajikistan  
 
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  3.2.2   Taxes, charges, and levies  
3.60.   Export duties are levied on a limited number of goods, with the intention of promoting 
domestic processing of raw materials (Table 3.7). Accordin g to figures provided by the authorities, 
export duty values doubled, from TJS 63 million in 2016 to TJS 129 million in 2018 (Table 3.10, 
Section 3.3.1).  
Table 3.7 Export duties  
HS code  Description  Rate  
4101 Raw hides and skins of bovine (including buffalo) or equine 
animals (fresh, or salted, dried, limed, pickled or otherwise 
preserved, but not tanned, parchment -dressed or further 
prepared), whether or not dehaired or split  EUR 300 for 1,000 kg  
4102, except 
4102 21 000 0  Raw skins of sheep or lambs (fresh, or salted, dried, limed, 
pickled or otherwise preserved, but not tanned, parchment -
dressed or further prepared), whether or not with wool on 
or split  
4103 Other raw hides and skins (fresh, or  salted, dried, limed, 
pickled or otherwise preserved, but not tanned, parchment -
dressed or further prepared), whether or not dehaired or 
split 
5001 00 000 0  Silkworm cocoons suitable for reeling  20%, but no less than EUR 100 for 
1,000 kg  5002 00 000 0  Raw silk "non -thrown"  
5003 00 000 0  Silk waste, including cocoons unsuitable for reeling, yarn 
waste, and garneted stock  
5201 00  Cotton not carded or combed  10% 
7204 10 000 0  Cast iron waste and scrap  30%, but no less than EUR 200 for 
1,000 kg  7204 21     alloy steel waste and scrap – stainless steel  
7204 29 000 0     alloy steel waste and scrap – other 
7404 00  Copper waste and scrap  
7602 00  Aluminium waste and scrap  
7606 11     from unalloyed aluminium  No less than EUR 100 for 1,000 kg  
7606 12     from aluminium alloy  No less than EUR 100 for 1,000 kg  
7606 91 000 0     from unalloyed aluminium  No less than EUR 70 for 1,000 kg  
Source:   Government Resolution No.377 on Rates of Export Customs Duties, 2014.  
3.61.   Exports are subject to a zero -rate VAT. Goods produced in free economic zones, if sold to the 
domestic market, are subject to VAT at the standard rate of 18% (Section 3.2.4.2).  
3.62.   Exports of excisable goods are exempt from excise tax (Section 3.3.1).  
3.2.3   Export prohibitions, restrictions, and l icensing  
3.63.   The main legislation regulating export prohibitions, restrictions, and licensing is Law No. 1168 
on Export Control, 2014. In addition, in accordance with the relevant UN conventions, export controls 
apply to dual -use goods.  
3.64.   At the time of accessio n to the WTO, a number of exports were subject to export licensing 
requirements (Table 3.8). An updated list was not available to the Secretariat. Tajikistan notified to 
the WTO that, in accordance with the amended Government Resolution No. 368 on the Esta blishment 
of Provisions on Specificities of Licensing of Separate Types of Activities, 2012, licences are not 
required for the exportation of alcohol and alcoholic beverages.16  
 
16 WTO document G/LIC/N/3/TJK/1,  6 October 2014.  WT/TPR/S/399 • Tajikistan  
 
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  Table 3.8 Export licensing  
HS codes  Commodity description  Type of 
measure  Responsible 
authority  Legislation  
2939 Narcotic and psychotropic substances and 
precursors  Government 
permission  Government  Government 
Resolution 
No. 111, 1997 
30 Medical goods  Licence  Ministry of Health  Government 
Resolution 
No. 337, 2005 
74, 75, 76, 78, 
79, 80  Ferrous and non -ferrous scrap  Licence  Ministry of Energy 
and Industry  Government 
Resolution 
No. 172, 2007  
 Cultural valuables  Certificate  Ministry of 
Culture  Law on Import 
and Export of 
Cultural Valuables  
 Works of art, collectors' pieces, and 
antiques  of significant art, historical, 
scientific or cultural value  Government 
resolution  Government  Government 
Resolution 
No. 111, 1997 
28 Poisonous substances, chemical agents for 
the protection of plants, minerals, 
non-organic and organic fertilizer, and 
ozone -depleting substances  Permission  State Committee 
of Ecologic and 
Forestry 
Protection  Law on Protection 
of Nature  
 Hunting trophies  Permission  State Committee 
of Ecologic and 
Forestry 
Protection  Law on Protection 
of Nature  
93 Arms and main parts of firearms; 
ammunition  Licence  Ministry of 
Internal Affairs  Government 
Resolution 
No. 337, 2005  
 Export of civil arms by physical persons  Permission  Internal affairs 
bodies   
 Monetary valuables  Permission  Authorized Bank 
of Tajikistan   
2844, 8401  Uranium and other radioactive chemical 
elements and radioactive isotopes 
(including the fissile or fertile chemical 
elements and isotopes) and their 
compou nds; mixtures and residues 
containing these products  Government 
decision  Government  Government 
Resolution 
No. 111, 1997 
3601-3604 Powders, explosives, and their waste  Government 
decision  Government  Government 
Resolution 
No. 111, 1997 
8710, 8802, 
8803, 8804, 
8805, except for 
civil use 9301, 
9307 Armament and military equipment, their 
compounds for production, and works and 
services in the field of military -technical 
cooperation  Government 
decision  Government  Government 
Resolution 
No. 111, 1997 
4901, 4905, 4906  Normative -technical documentation related 
to military purpose (construction and 
operational) products  Government 
decision  Government  Government 
Resolution 
No. 111, 1997 
9301 Official and civil weapons  Government 
decision  Government  Government 
Resolution 
No. 111, 1997 
6201-6208, 
6214, 3217  Military clothing and their accessories  Government 
decision  Government  Government 
Resolution 
No. 111, 1997 
4015, 4016, 6210  Means of protection from military chemical 
gases, their par ts and accessories  Government 
decision  Government  Government 
Resolution 
No. 111, 1997 
Source:  WTO document, WTO/ACC/TJK/30, Table 10: Non -tariff measures applied on exportation of goods from 
Tajikistan.  
3.65.   Further, under Presidential Decree No. 684 on Streamlining the Collection and Processing of 
Ferule Resin, 2009, ferule resin is also subject to export licensing requirements.  
3.2.4   Export support  
3.2.4.1   Duty drawback  
3.66.   According to the authorities, Chapter 48 of the Cu stoms Code contains provisions on the duty 
drawback scheme; however, the procedure is still being streamlined, and duty drawback has not yet 
taken place. The Customs Service plans to enter into consultations with the Ministry of Finance to 
develop an inter nal procedure.  WT/TPR/S/399 • Tajikistan  
 
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  3.67.   In practice, refunds of excessively paid or excessively collected customs duties have been 
carried out. Refunds are made in the form of credits for duties for future imports.  
3.68.   The reimbursement and refund of VAT for exports are conducted by  the tax authorities, in 
accordance with the Tax Code.  
3.2.4.2   Free economic zones (FEZs)  
3.69.   In accordance with the Law on Free Economic Zones, 2011, four FEZs were established 
(Table  3.9), and a fifth is being established. Each FEZ (except Panj) has its own regulat ions, with 
defined main targets and priority activities. Some activities are prohibited in all Zones, i.e. mining, 
tobacco, alcohol, metallurgy, and retail sales. The main objective of FEZs is to generate employment, 
attract investment, and increase export s. Products manufactured in the FEZs may be sold on the 
domestic market: they are subject to 18% VAT, but not to import duties.  
3.70.   Various incentives are provided to companies in the FEZs. Companies are exempt from 
taxation, except personal income tax and soc ial security contributions. Land rent is also much 
cheaper: USD 1 per year per square metre, against USD 10 -15 per year per square metre outside 
the FEZs.  
Table 3.9 FEZs  
Zones  Features  
Sughd   
Year of creation  2008 
Year of commencing operations  2009 
Period of operation  25 years  
Number of investors  25, mostly in manufacturing. 12 are joint ventures with foreign partners.  
Priority activities  Textiles and garments, wood and furniture, machinery, electronics, and 
construction materials  
Dangara   
Year of creation  2009 
Year of commencing operations  2010 
Period of operation  25 years  
Number of investors  23 
Priority activities  Was intended to attract investment in agribusiness, fertilizers, 
mechanical engineering, and pharmaceuticals.  
In reality, specializes in heavy industry.  
Panj  
Year of creation  2008 
Year of commencing operations  2009 
Period of operation  25 years  
Number of investors  16  
Priority activities  Commerce and light manufacturing  
Ishkoshim   
Year of creation  2009 
Year of commencing operations  2010 
Period of operation  50 years  
Number of investors  Infrastructure still underdeveloped. A sub -zone is to be established  
Priority activities  Agribusiness, chemicals, light industry, and tourist and health care 
services  
Source:  UNCTAD (2016), Investment Policy Review – Tajikistan.  Viewed at: 
https://uncta d.org/en/PublicationsLibrary/diaepcb2016d1_en.pdf . And information provided by the 
authorities.  
3.71.   To invest and operate in these Zones, businesses must: pay an accreditation fee of 
USD 5,000; have a minimum founding capital of USD 50,000; and pay fees for t he building they are 
situated in. In 2018, exports from FEZs exceeded TJS 200 million, and accounted for about 2% of 
the total merchandise exports of the country. As at 1 January 2019, more than 1,600 jobs had been 
created in these Zones.  WT/TPR/S/399 • Tajikistan  
 
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  3.2.4.3   Export promotion  
3.72.   On 6 August 2018, an Export Assistance Agency was set up under the Government. Its 
operation structure is still being established. It intends to set up representative offices in all regions 
within the country. The Agency has had several meetings with expo rt promotion bodies from other 
countries to study the best practice on export promotion, and to prepare proposals on specific export 
support measures.  
3.3  Measures Affecting Production and Trade  
3.3.1   Incentives  
3.73.   Most incentives take the form of tax incentives in Ta jikistan. Before giving a description of the 
tax incentives, the following section provides a brief introduction to the tax structure in the country.  
3.3.1.1   Taxation   
3.74.   Based on data from the authorities, the largest source of tax revenue comes from VAT, 
followed by income tax on individuals and on corporations (corporate profit tax), and social security 
contributions (Table 3.10). Taxes collected at the border by Customs , including import tariffs, export 
duties, VAT and excise duties, accounted for 32% of total tax revenue in 2018.  
3.75.   VAT is applied at:  
• 18% on the sale of most goods and services;  
• 5% under certain circumstances, such as construction, catering, and education 
services;  
• 0% on exports; and  
• exempted on: supply or lease of real estate (with some exceptions), supply of financial 
services in accordance with specifications approved by the Ministry of Finance and the 
National Bank of Tajikistan (with some ex ceptions), supply of national and/or foreign 
currencies and securities , supply and export of precious metals and jewel stones and 
jewellery made of precious metals and stones, production of aluminium and ore 
concentrates, scrap of ferrous and non -ferrous m etals, ginned cotton, cotton yarn, and 
raw cotton. Numerous imports and transport services are also exempted from VAT.  
3.76.   The sales value of primary aluminium is not subject to VAT; rather, it is subject to a sales tax 
at 3%. The taxable base for this tax is  the value as per the price prevailing at the date of the taxable 
transaction on the London Non -ferrous Metals Exchange, not the transaction price. The sales tax on 
cotton fibre was abolished in 2016, and was replaced by VAT.   
3.77.   Excise duties are applied on  various goods, including alcoholic and non -alcoholic drinks and 
vinegar; tobacco and manufactured tobacco substitutes; mineral fuels, mineral oils, and products of 
their distillation; rubber and articles thereof; natural or cultured pearls, precious or se mi-precious 
stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; 
coin; and vehicles other than railway or tramway rolling –stock, and parts and accessories thereof 
(Table A3.2). Excise duty rates are applied e qually to imports and to domestically produced goods.  
3.78.   In addition, excise duties are also applied on a number of services, including public mobile 
cellular services; data transmission services (including telegraphy and Voice over Internet Protocol -
telephon y); telematic services; and services of international (long -distance) telephone 
communications through networks of operators (Section 4.4.2).  
3.79.   Corporate profit tax rates, which are different for manufacturing companies and all other 
activities, were reduce d by two percentage points between 2013 and 2017. Manufacturing 
companies are subject to corporate profit tax at a rate of 13%, while companies engaging in other 
activities are subject to a rate of 23%.  WT/TPR/S/399 • Tajikistan  
 
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  Table 3.10 Tax structure, 2013 -18 
(TJS million)   
2013  2014  2015  2016  2017  2018  
Total tax revenue  8,432.4  10,366.8  10,613.4  11,188.4  13,099.7  14,652.9  
Tax on income, profits and  
capital gains        
   from individuals  916.0  1,092.7  1,297.7  1,352.2  1,568.7  1,780.1  
    from corporations  678.8  807.4  1,009.2  1,032.3  1,503.0  1,651.0  
Social security contributions 
(SSC)  986.8  1,333.3  1,335.8  1,326.7  1,489.4  1,726.5  
Tax on goods and services        
Taxes collected at the border by 
Customs        
      VAT 2,504.7  3,151.6  2,908.0  2,959.4  3,410.7  3,760.8  
      Excises  207.8  266.8  191.3  187.0  221.9  266.6  
VAT collected within the country  1,212.8  1,490.6  1,652.9  1,791.5  1,951.2  2,180.0  
Excise duties collected within the 
country  76.2 97.5 135.9  152.1  168.3  158.8  
Import tariffs  .. .. 450.5  535.9  584.9  592.0  
Export duties  .. .. .. 63.4 115.7  129.4  
Other taxes        
  Taxes on natural resources  127.2  196.4  229.4  396.7  508.7  645.6  
Taxes on automobiles  
(road user tax)  118.4  115.9  115.4  123.0  184.9  188.8  
  Taxes on aluminium sales  13.9 0.7 5.1 5.9 7.7 8.6 
  Local tax        
     - tax on vehicles  118.3  115.9  115.2  123 184.8  189.0  
     - immovable taxes  155.9  181.4  206.9  241.6  300.2  357.7  
  Special taxa  339.4  409.3  489.5  522.6  583.8  646.1  
.. Not available.  
a Special tax includes tax on individuals carrying out entrepreneurial activities based on a patent or 
certificate; tax on small entrepreneurship; tax on producers of agricultural production (unified tax); and tax 
on gambling busin esses.  
Source:  Information provided by the authorities.  
3.80.   A simplified tax regime was introduced for small companies, i.e. where the companies' annual 
turnover does not exceed TJS 1 million. The gross income of these companies is subject to a 
simplified tax  regime at a rate of 5% of the revenue if they engage in goods production, or 6% if 
they engage in other activities. These small companies are also exempted from VAT, except for VAT 
payable on goods imported into the customs territory of Tajikistan.  
3.81.   Incom e tax rates for individuals are different for residents and non -residents: non -residents 
(less than 183 days per year in Tajikistan) are subject to individual income tax at a rate of 25%, 
whereas residents are subject to a rate of 13%. Social security cont ributions for companies (legal 
persons) amount to 25% of the employees' salary and are paid by the employer (legal 
person/company); the payment can be deducted from corporate profit tax.  
3.82.   The Tax Code does not provide for accelerated depreciation. Productiv e assets with a value 
above TJS 800 (USD 162) are subject to five groups of depreciation rates:  
• 20% for automotive road -building machines, special equipment, computers and 
peripheral equipment, and data processing equipment;  
• 15% for trucks, buses, special -purpose vehicles and trailers, machines and equipment 
for all industries, foundry engineering press -forging equipment, construction 
equipment, agricultural machinery and equipment, cars, and office furniture;  
• 8% for power equipment, turbine equipment, ele ctric motors and diesel generator sets, 
electricity transmission means, and pipelines;  WT/TPR/S/399 • Tajikistan  
 
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  • 7% for buildings, constructions, railway transport structures, and river and lake 
passenger vessels; and  
• 10% for other depreciable assets.17 
3.83.   According to the UNCTAD Investment Policy Review, the tax regime is not competitive when 
compared with other regional locations. "Among the reasons for the high tax burden in Tajikistan 
are dividend withholding tax rates (at 12%) that are well above the regional average and low 
depreciation rates for physical capital investments, which make the regime specificall y burdensome 
for multinational enterprises."18 Withholding taxes on interest, royalties and dividends are rated at 
12%. The rates are 5% and 6% on telecommunication and freight transport,  respectively, and 15% 
on other types of income.  
3.84.   The authorities stat ed that, over the past few years, there have been many reforms to 
streamline tax administration. Presently, 98% of companies file tax returns electronically, against 
about 5% in 2014. Likewise, 78% of individuals file tax declarations electronically. Elect ronic tracking 
of VAT invoices is in place since 2017. Despite this, the authorities also indicated that tax 
administration remains difficult for enterprises, and support from development partners is needed.  
3.3.1.2   Tax incentives  
3.85.   The authorities stated that Taji kistan applies 97 incentive programmes, mainly aimed at the 
industrialization process, i.e. developing manufacturing and/or processing activities (Table 3.11).   
Table 3.11 Incentives  
Sector  Incentive program mes 
Manufacturing  Tax holiday of:  
- two years for investments between USD 200,000 and USD 500,000;  
- three years for investments between USD 500,000 and USD 2 million;  
- four years for investments between USD 2 million and USD 5 million; 
and 
- five years for investments exceeding USD 5 million  
Processing of cotton fibre into finished 
products (from cotton yarn to cotton 
sewing products)  Exemption from corporate tax, VAT, customs tariffs, and tax on real 
estate for the importation of goods, for a per iod up to 12 years starting 
from 1  January of the enterprise's state registration year  
Industrial processing of leather, wool, 
raw silk and other agricultural raw 
materials into finished products  Exemption from corporate tax for up to five years, and exem ption from 
VAT on imports and exports  
Poultry farms and enterprises 
producing feed for poultry and cattle  Exemption from corporate tax, VAT, road tax, and immovable property 
tax, for 12  years; exemption from customs tariffs for the importation of 
goods fo r own use in the same period  
FEZs Exemption from corporate tax, except for income tax and social security 
contributions in respect of employees. Exemption from customs tariffs, 
VAT, and excise duties for both foreign and domestic goods imported into 
the Zones 
Product -sharing agreements (mining 
sector)  Exemption from corporate tax, excise, and VAT (including imports) for 
the duration of the agreement  
Source:  Tax Code and Customs Code; and UNCTAD (2016), Investment Policy Review – Tajikistan .   
3.86.   In additio n, incentives are also in place for:  
• the construction of hydropower stations;  
• new enterprises operating in all four stages of the processing and sale of cotton (no 
distinction on ownership);  
• agriculture: importation of agricultural machinery equipment is exempted from VAT;  
 
17 UNCTAD (2016), Investment Policy Review – Tajikistan . Viewed at: 
https://unctad.org/en/PublicationsLibrary/diaepcb2016d1_en.pdf . 
18 UNCTAD (2016), Investment P olicy Review – Tajikistan.  Viewed at: 
https://unctad.org/en/PublicationsLibrary/diaepcb2016d1_en.pdf . WT/TPR/S/399 • Tajikistan  
 
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  • tourism: new enterprises engaging in tourism are exempt from profit tax for five years, 
while the importation of equipment and construction materials for tourist facilities is 
exempted from VAT and import tariffs; and  
• stock market: professional participants of stock market activities are exempt from 
profit tax for five years, and investors who receive profits from stock market trading 
on the Tajikistan Stock Exchange are exempt from profit tax and dividends tax for five 
years . 
3.87.   The Government has not conducted any cost -benefit analysis to assess the effectiveness of 
the incentive regimes, although there is a plan to carry out such an analysis in the future.  
3.88.   Tajikistan notified to the WTO Committee on Subsidies and Countervaili ng Measures the 
support measures it has implemented (Section 4.1),  including:  
• the Agriculture Reform Programme for 2012 -20; 
• the Programme for the Development of Horticulture and Viticulture for 2016 -20; 
• the Complex Development Programme of the Livestock In dustry for 2018 -22; and  
• the Food Products Security Programme for 2019 -23.19 
3.89.   It also notified that, within the period of 2014 -15, Tajikistan did not grant or maintain within 
its territory any subsidy operating, directly or indirectly, to increase exports fro m, or reduce imports 
into, its territory.20 
3.3.2   Standards and other technical requirements  
3.3.2.1   Standards  
3.90.   Legislation on standards and technical regulations is contained mainly in: Law No. 668 on 
Standardization, 2010; and Law No. 522 on Technical Regulation, 2009.  
3.91.   The Agency of Standardization, Metrology, Certification and Trade Inspection – Tajikstandard 
– is the national standards body, the national quality certifying body, the national laboratory 
accrediting body, and the national metrology body. It is the natio nal enquiry point under the WTO 
TBT Agreement. It is in charge of developing, acquiring, improving, and storing national standards 
for units of measurement, on type approval and calibration of measuring instruments.  
3.92.   Tajikstandard is a correspondent member  of the International Organization for 
Standardization (ISO). It is an associate member of the International Organization for Legal 
Metrology (OIML), and a full member of the Euro -Asian Cooperation of Public Metrological 
Institutions (COOMET). It is also a  member of the Interstate Council for Standardization, Metrology 
and Certification of CIS countries. It is not a member of the International Electrotechnical 
Commission (IEC).  
3.93.   At the time of accession to the WTO, Tajikistan signed a number of TBT -related 
regional/bilateral agreements and memoranda of understanding (MOUs):21 
• Agreement on Carrying out the Coordinated Policy on Standardization, Metrology and 
Certification of CIS Countries;  
 
19 WTO documents G/SCM/N/253/TJK, 13 May  2019; and G /SCM/N/ 315/TJK and G /SCM /N/343/TJK, 
13 May 2019.  
20 WTO document G/SCM/N/284/TJK, 13 May 2019.  
21 WTO document WTO/ACC/TJK/30, 6 November 2012, Table 13: List of TBT -related international 
agreements .  WT/TPR/S/399 • Tajikistan  
 
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  • Agreement on the Basis of Harmonization of Technical Regulations of the Eurasian 
Economic Community Countries;  
• Agreement between Tajikistan and Belarus on Cooperation in Standardization, 
Metrology and Certification Related Areas;  
• Agreement between Tajikistan and Ukraine on Cooperation in Standardization, 
Metrology and Certifi cation Related Areas;  
• Agreement between Tajikistan and Turkmenistan on Cooperation in Standardization, 
Metrology and Certification Related Areas;  
• Protocol on Cooperation between Tajikstandard and the Standards Institute of Turkey;  
• Agreement between Tajikis tan and Azerbaijan;  
• Agreement between Tajikistan and Armenia;  
• Memorandum of Understanding between Tajikstandard and the National Agency on 
Standards of Afghanistan; and  
• Memorandum of Understanding between the Ministry of Economic Development and 
Trade of Tajikistan and the Institute of Standards and Industrial Researches of the 
Islamic Republic of Iran.  
3.94.   Tajikstandard also signed an MOU with the Standardization Administration of China in the 
field of standardization. In 2014 -16, the Federal Institute of Phy sical and Technology in Germany 
helped Tajikstandard to modernize the technical infrastructure of laboratory standards of mass.  
3.95.   Tajikistan was not subject to any specific trade concerns (STCs) raised in the WTO TBT 
Committee over the review period.22  
3.96.   The p rocess of developing standards is regulated according to the Law on Standardization. 
Draft standards are prepared by individuals, legal entities, public organizations, associations, or 
other interested parties "in accordance with the standards development programme"23. The 
developer of the draft standard submits it to interested parties for comments for a minimum of 
two months. The agreed draft standard, an explanatory note, and a summary of feedback from the 
comments collected, are then sent to Tajikstandar d for adoption. After adoption, the standard is 
published, and is available at Tajikstandard's library. Standards are typically reviewed every five 
years.  
3.97.   The authorities indicated that, as at 1 January 2019, there were 25,848 interstate standards, 
which are standards developed by technical committees of the Interstate Council for Standardization, 
Metrology and Certification of CIS countries. They accounted for 97.7% of all active standards in 
Tajikistan. The other 2.3% of active standards are national one s (596). Among the interstate 
standards, 29% are harmonized with ISO standards. Tajikistan is not a full member of ISO and 
cannot directly adopt ISO standards as national ones but can adopt them indirectly via corresponding 
interstate standards. Among the interstate standards, mechanical engineering accounted for the 
biggest portion (18.7%), followed by general technical and organizational documents (16.7%) 
(Chart 3.2).  
 
22 WTO, Technical Barriers to Trade Information Management System.  Viewed at: 
http://tbtims.wto.org/en/SpecificTradeConcerns/Search . 
23 The annual standards development program me is prepar ed by Tajikstandard  in accordance with the 
proposals of intereste d parties. If necessary, interested parties may bypass Tajikstandard and develop 
standards directly, or make additions to the annual standards development programme.  WT/TPR/S/399 • Tajikistan  
 
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  Chart 3.2 Categories of standards  
 
Source:  Information provided by the authorities.  
3.98.   Standards may become compulsory, i.e. technical regulations. To date, Tajikistan has 
17 technical regulations, of which 6 were notified to the WTO under the Agreement on Technical  
Barriers to Trade. Five of the notifications were made by Tajikstandard, and one was made by the 
Ministry of Economic Development and Trade (MEDT) (Section 3.1.5). All notifications were on 
technical regulations of different products, for the protection o f human health and safety 
(Table  3.12). Technical regulations normally enter into force six months after adoption, and Members 
have 60 days for comments after notification. All technical regulations were published at 
www.standard.tj  in Tajik and Russian. Technical regulations are reviewed at least every seven years.  
Table 3.12 TBT notifications to the WTO  
Product coverage  Agency  Rationale  
Packaging  Agency of Standardization, Metrology, 
Certification and Trade Inspection  Protection of human health or safety  
Toys  Agency of Standardization, Metrology, 
Certification and Trade Inspection  Protection of human health or safety  
Manufactured tobacco  Agency of Standar dization, Metrology, 
Certification and Trade Inspection  Protection of human life and health, 
environment; prevention of actions 
misleading consumers  
Products designed for 
children and adolescents  Agency of Standardization, Metrology, 
Certification and Tra de Inspection  Protection of human health or safety  
Products designed for 
children and adolescents  Agency of Standardization, Metrology, 
Certification and Trade Inspection  Protection of human health or safety  
Motor vehicles  MEDT  Protection of human health or safety; 
protection of the environment  
Source:  WTO documents G/TBT/N/TJK/1 -6, dated 2016 and 2018.  
3.99.   The other technical regulations, not yet notified to the WTO, are:  
• Government Resolution No. 29, 2014: Food Labelling;  
• Government Resolution No. 30, 2014: Requirements for the Safety of Motor Gasoline, 
Diesel Fuel, Fuel Oil, and Jet Engine Fuel;  
• Government Resolution No. 338, 2014: Security of Building Materials and Products;  
0 2 4 6 8 10 12 14 16 18 20Mechanical engineeringGeneral technical and organizational documentsChemical and petrochemical industryElectrical engineering, electronics, I.C.T.Agriculture and foodLight industry productsMetallurgyBuilding materials and productsTimber and woodworking industryOtherChart 3.[TBT]    Categories of standardsWT/TPR/S/399 • Tajikistan  
 
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  • Government Resolution No. 642, 2014: Juice Products from Fruits and (or) Vegetables;  
• Government Resolution No. 811, 2014: Safety of Feed and Feed Additives;  
• Government Resolution No. 136, 2015: Safety of Liquified Petroleum Gases;  
• Government Resolution No. 236, 2015: Safety of Gas -Powered Apparatus;  
• Government Resolution No. 18 9, 2015: Safety of Low -Voltage Equipment;  
• Government Resolution No. 190, 2016: Safety of Food Products, Safety of Meat and 
Meat Products;  
• Government Resolution No. 190, 2016: Safety of Milk and Dairy Products; and  
• Government Resolution No. 512, 2016: Safet y of Furniture Products.  
3.100.   The technical regulation on food labelling requires that labelling contain the following 
information: name, best before date, instructions for use, safekeeping and cooking, the name and 
location of the manufacturer, indicators of the nutritional value, ing redients, the presence of 
components obtained with the use of genetically modified organisms, and the amount (weight). 
According to the Law on Protection of Consumer Rights, each product in circulation in the territory 
of Tajikistan must be labelled, inclu ding in Tajik. This also applies to imported products.  
3.101.   The technical regulation on packaging applies to almost all types of packaging on products 
in circulation in the territory, regardless of their country of origin. Packaging is divided into the 
followi ng types, according to the materials used: metallic, polymeric, paper of cardboard, glass, 
wooden, composite materials, textile materials, and ceramic. However, it does not cover packaging 
for pharmaceutical products, medical devices, medicines (drugs), to bacco products, or dangerous 
goods.   
3.3.2.2   Accreditation and conformity assessment  
3.102.   In accordance with the Law No. 759 on Conformity Assessment, 2011, Tajikstandard is in 
charge of conformity assessment. Previously, the Accreditation Department under Tajikstandar d 
engaged in the accreditation of certification bodies and testing laboratories. Since 
18 November  2015, by Government Resolution No. 674 on the National Accreditation Centre, a state 
unitary enterprise was established, and replaced the Accreditation Depar tment. As at 
1 January  2019, 288 subjects of accreditation were registered: of these, 23 were conformity 
assessment bodies, 170 were testing laboratories, 5 were calibration laboratories, and 90 were 
medical laboratories.  
3.103.   The operation of the National Acc reditation Centre is based on the Law on Conformity 
Assessment and on the requirements under ISO/IEC 17011. The Centre is a member of:  
• the Interstate Council for Standardization, Metrology, Certification and Accreditation of 
CIS countries. Representatives of the Centre participate actively in the work of the 
Scientific and Technical Commission for Accreditation, and of the working group for the 
Creation of a Regional Accreditation Organization; and  
• the Interregional Association for Standardization, Metrolo gy, Certification and 
Accreditation. Representatives of the Centre participate actively in the work of the 
Council for Strategy and Business Development.  
3.104.   The National Accreditation Centre is an associate member of the Asia Pacific Accreditation 
Cooperation  (APAC).24 The authorities indicated that they are making efforts to become a full 
 
24 The APAC was established on 1 January 2019 by the amalgamation of two former regional 
accreditation cooperations , the Asia Pacific Laboratory Accreditation Cooperation and the Pacific Accreditation 
Cooperation . WT/TPR/S/399 • Tajikistan  
 
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  member of the APAC, which will contribute to Tajikistan being recognized by the International 
Laboratory Accreditation Organization (ILAC), and the International Accreditation Forum (IAF).  
3.105.   Mandatory confirmation of compliance is carried out in the form of mandatory certification. 
The order and procedures for the performance of work, and payment for the certification work for 
identical domestic and imported goods, a re the same. At the time of accession to the WTO, a list of 
173 products were subject to compulsory conformity assessment25. The authorities indicated that 
this list was a much -shortened one (down 75% from the period before accession). The Government 
is mak ing efforts to reduce the number of items on the list further, through the adoption of technical 
regulations. For example, the certification of food products intended for children and adolescents, 
low-voltage equipment, petroleum products, and building mat erials are conducted only on the basis 
of the required technical regulations.  
3.106.   To reduce technical barriers to international trade, in accordance with the Law on Conformity 
Assessment, a joint order on the procedure of importing products subject to mandato ry certification 
was issued by the Customs Service and Tajikstandard in 2014. They introduced a conditional release 
regime, which enables the release of import consignments, and specifies a time -frame within which 
importers must obtain conformity certifica tion. Since 2014, Tajikistan recognizes third -party 
conformity assessments carried out overseas, by reciprocity. They are mainly from the CIS countries 
with which Tajikistan has signed mutual recognition agreements, and with Uzbekistan under a 
bilateral ag reement. Tajikistan does not accept producers' declarations of conformity.  
3.3.3   Sanitary and phytosanitary (SPS) requirements  
3.107.   The ministries and agencies responsible for SPS controls at the border include mainly the 
Committee on Food Security (CFS) under the G overnment, the Ministry of Health and Social 
Protection (MOH), and the Customs Service.  
3.108.   Under the CFS:  
• the State Veterinary Supervision Service is in charge of veterinary -related controls;  
• the Department of Food Security, through its three regional divis ions and 36 state food 
safety control points, is responsible for SPS control at the border;  
• the National Diagnostics of Food Safety conducts research work through its three 
regional centres and 19 city centres for food safety diagnostics; and  
• the State Ser vice on Phytosanitary Inspection and Plant Quarantine takes care of 
phytosanitary inspection and quarantine for plants and seeds.  
3.109.   Under the MOH, the Agency for Public Health is responsible for sanitary and epidemy control. 
Imports of processed food product s must have sanitary documents ("passports"). The MOH has 
controlling officers at the border to inspect, analyse, and issue "sanitary and epidemiology 
conclusions" before customs can clear consignments. Both the goods (such as processed food 
products, chem icals, and radioactive substances), and the vehicles bringing in the imports, must 
undergo inspection and obtain a conclusion before they may enter the territory. Goods are tested in 
toxicology labs to determine compliance with maximum residue levels, and a conclusion is only given 
to complying goods.  
3.110.   The authorities stated that, among all the 17 technical regulations, 4 are related to SPS 
requirements: on juice products from fruit and/or vegetables; on feed and feed additives; on food 
products, meat and me at products; and on milk and dairy products (Section 3.3.2). Among these 
four, the Government Resolution No. 190 on Technical Regulation of Food Safety, Safety of Meat 
and Meat Products, Safety of Milk and Dairy Products, 2016 stipulates SPS requirements o n 
microbiological, physico -chemical, chemico -toxicological, and radiological indicators.  
 
25 WTO document WTO/ACC/TJK/30, 6 November 2012, Table 12: List of goods subject to mandatory 
certification (pursuant to Government  Resolution No. 310  on the List of Goods (Work, Services) Subject to 
Mandatory Certification , 2012).  WT/TPR/S/399 • Tajikistan  
 
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  3.111.   The Department of Agriculture Policy and Food Security's Monitoring Unit of Food Security 
and WTO Issues, under the Ministry of Agriculture, is the enquiry point unde r the Agreement on 
Sanitary and Phytosanitary Measures (SPS Agreement), while the Department of WTO Affairs, under 
the MEDT, is the notification authority.26 Tajikistan has not made any notification to the WTO under 
the SPS Agreement since its accession in 2013. No STCs were raised against Tajikistan in the SPS 
Committee since 2013.  
3.112.   Tajikistan is a member of the World Organization for Animal Health (OIE), the Codex 
Alimentarius, and the International Plant Protection Convention (IPPC). The authorities stated  that 
laws and SPS -related legislation were harmonized with the requirements of the WTO, the OIE, the 
IPPC, and other international regulatory legal acts.  
3.113.   At the regional and bilateral levels, Tajikistan has signed:  
• the Agreement on Plant Quarantine of the CIS member States, in 2016;  
• the Agreement in the Field of Phytosanitary and Plant Quarantine, with Uzbekistan, in 
2018;  
• the Complex of Joint Actions of the CIS member States for the Prevention and Control 
of Rabies for the period up to 20 25, in 2017;  
• the Agreement on Cooperation in the Field of Veterinary, with Azerbaijan, in 2018;  
• the Memorandum on Cooperation in the Field of Veterinary, with the Kyrgyz Republic, 
in 2014;  
• the Interregional Cooperation of the Russian Federation and the Rep ublic of Tatarstan, 
in 2016; and  
• the Uniform Rules of State Veterinary Supervision for International and Interstate 
Transportation of Livestock Goods, in 2016, through the Argus Automatic System.  
3.114.   The Trade Portal ( https://tajtrade.tj/?l=en ), launched in April 2019, provides a step -by-step 
description of import and export procedures, including legislation related to SPS measures 
(Table  3.13).  
Table 3.13 SPS legislation  
Type of measure  Name of legislation  Date of 
issuance  Date of last 
amendment  
Sanitary  Law No. 751 on the Permission System  02.08.2011   
Customs Code  03.03.2006  03.08.2018  
Regulation No. 595 on the Committee for Food Security 
under the Government  29.12.2017   
Fee list of the Committee for Food Security  03.05.2018   
Order No. 286 on the Action Plan for Reducing Time and 
Costs of Entities in Foreign Trade Activities for Exp ort, 
Import and Transit Goods  31.03.2018   
Procedure No. 139 for Registration and Issuance of a 
Sanitary Epidemiological Conclusion  31.03.2004   
Order Nos. 19F -A and F -41 of Import Products Subject to 
the Mandatory Certification into the Customs Territory of 
Tajikistan  11.02.2014   
List No. 310 of Goods Required to Obtain a Certificate of 
Conformity  01.08.2015  29.09.2017  
Regulation No. 597 on the State Health and Social 
Protection Service  29.12.2017   
Law No. 890 on Food Safety  19.07.2012   
Price list of laboratory services of sanitary and 
epidemiological control  28.02.2012   
Regulation No. 597 on the State Health and Social 
Protection Service  29.12.2017   
 
26 WTO, SPS Information Management System . Viewed at: 
http://spsims.wto.org/en/EnquiryPointsNotificationAuthorities/Search?countryCode=C762&filter=taj . WT/TPR/S/399 • Tajikistan  
 
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  Type of measure  Name of legislation  Date of 
issuance  Date of last 
amendment  
Phytosanitary  Law No. 1567 on Quarantine and Protection of Plants  02.01.2019   
Order No. 510 on Approval of the List of Quarantine 
Materials  02.10.2010   
Order No. 450 on Rules and Norms of Plant Quarantine  4.10.2013   
Law No. 1506 on Grain and Products of its Processing  16.02.2018   
Veterinary  Law No. 674 on Veterinary  03.07.2012  14.11.2016  
List No. 66 of Types of Pay for Veterinary Services  26.02.2015   
Source:  Tajikistan Trade Portal. Viewed at: https://tajtrade.tj/Laws?l=en . 
3.115.   The authorities stated that, in Tajikistan, about 10% -15% of agricultural harvest is lost due 
to pests and disease, and thus the CFS carries out inspections, both at the border and domestically, 
on agricultural produce, to protect the national territory fr om diseases.  
3.116.   Products subject to SPS requirements, if imported, must have documents confirming their 
quality and safety. Measures adopted at the border include:  
• mandatory veterinary and phytosanitary diagnostic studies;  
• preventive treatment of exported products; and  
• registration of relevant accompanying documents.  
3.117.   To import animal and animal products,  veterinary certificates and other documents of 
veterinary control and supervision, issued by veterinary specialists of the CFS, are required. Whe n 
importing and exporting live animals, they are subject to a ten -day compulsory quarantine 
requirement.  
3.118.   To import food and food products, a  veterinary permit, or an  import quarantine permit, 
issued by the CFS, is required.  
3.119.   Under Law No.  751 on the Permi tting System, 2011, when importing and exporting plants 
and plant products, phytosanitary certificates are required. The products must be free from 
quarantine pests, diseases, and weeds, and the cargo must be free from all types of pests, plant 
diseases an d weed seeds. Government Decree No. 510 on Approval of the List of Quarantine 
Materials, 2010 lists plants that are allowed to be imported into Tajikistan. Phytosanitary risk 
analysis takes into account of the age of the plants, the degree of spreading of the pests, and the 
application of pesticides, among others.  
3.120.   Other rules governing the importation of plants (fruit, planting materials, plant pests, 
pathogens, plant products, soil, and vegetables) are contained in: Law No. 1567 on Quarantine and 
Protectio n of Plants, 2019; Government Decree No. 450 on the Rules and Norms of Plant Quarantine, 
2013; and the requirements of the IPPC. The authorities stated that, currently, 123 types of products 
are subject to compulsory phytosanitary and quarantine inspection s in Tajikistan.  
3.121.   Importation of genetically modified organisms (GMOs) is regulated under the Law on 
Biosafety and Bio -Protection. The Institute of Botanica, Genetics and Physiology is currently 
conducting a study on GMOs. An inter -ministerial working group , composed of the CFS, 
Tajikstandard, and the MOH, was established to regulate GMOs, including establishing admissible 
GMO levels in food. Imports of GMOs must be clearly labelled.  
3.122.   Regarding SPS measures on exports, local laboratories test and certify exp orts. In addition, 
veterinary certificates, export quarantine permission, and phytosanitary certificates are required for 
different products. The Government requires:  
• mandatory veterinary and phytosanitary diagnostic studies;  
• preventive processing of expo rt products, through fumigation by the CFS;  
• registration of all relevant documents; and  WT/TPR/S/399 • Tajikistan  
 
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  • when exporting live animals, a mandatory ten -day quarantine, and examination of the 
state of the region for certain infectious diseases.  
3.123.   As with imports, the CFS is al so in charge of issuing phytosanitary, veterinary, and other 
SPS-related certificates and documents for exports.  
3.124.   The WTO Standards and Trade Development Facility (STDF) organized capacity -building 
activities for Tajikistan. Tajikistan's agriculture potent ial faces many challenges regarding 
compliance with international requirements, including the duplication of safety controls on food 
products, fragmented surveillance of agricultural value chains, and lack of coordination between 
agencies.27 Tajikistan lack s an efficient registration system for pesticides, an effective monitoring 
system, and laboratories. The excessive use of pesticides, and the low quality of the pesticides on 
the domestic market, affect food safety and public health negatively. Thus, in 20 18, the STDF began 
its project to improve food safety in honey and apricots, to boost their exports, through improving 
the understanding and management of agri -chemicals and veterinary medicines. This project is to 
terminate in 2021.  
3.125.   In 2017 -18, the STDF implemented a project on shaping market access by building 
phytosanitary capacity,28 to address complaints raised by some of Tajikistan's trading partners. 
According to these complaints, the national plant protection agency – the State Service on 
Phytosanit ary Inspection and Plant Quarantine under the CFS – had several non -compliance 
incidents related to the detection of plant pests. Thus, the STDF implemented this project with the 
intention of strengthening the capacity building of the national plant protec tion system to enhance 
market access.  
3.126.   In 2015 -16, the STDF implemented a project to improve food control to meet international 
requirements. This project was terminated on 30 September 2016.29 
3.3.4   Competition policy and price controls  
3.3.4.1   Competition policy  
3.127.   The ba sic legal framework underpinning Tajikistan's competition regime comprises the Law 
on Natural Monopolies, 2007 and the Law on the Protection of Competition, 2017.30 The latter applies 
to all conduct, including by SOEs, and central and local government entit ies, that may affect 
competition in Tajikistan, and also to the previously exempted financial services sector. As in most 
other jurisdictions, export -oriented anti -competitive practices (including cartels) remain outside the 
competition regime's coverage, as long as they have no adverse effects on the domestic market.  
3.128.   Tajikistan's Antimonopoly Service (AMS) is responsible for: undertaking investigations of 
suspected anti -competitive conduct; assessing the competition impact of proposed economic 
concentrati ons and state/local preferences; maintaining registers of enterprises in a position of 
natural monopoly or market dominance; implementing price controls; and taking action to remedy 
anti-competitive outcomes. The AMS can carry out ex officio  assessments of  competition conditions 
in a particular market. It has not established a leniency programme for companies that self -report 
and hand over evidence of a breach of competition rules.  
3.129.   The Law on the Protection of Competition stipulates several criteria for the  control of 
economic concentrations. Depending on its nature and magnitude, a transaction may have to be 
notified to the AMS or it may require AMS approval before it is completed. Foreign individuals and 
 
27 STDF,  Improving Food Safety in Honey and Apri cots to Boost Exports . Viewed at: 
http://www.standardsfacility .org/PG-447.  
28 STDF, Shaping Market Access by Building Phytosanitary Capacity.  Viewed at: 
http://www.standardsfacility.org/PPG -561.  
29 STDF, Improving Food Control to Meet International Requirements . Viewed at: 
http://www.standardsfacility.org/PPG -447.  
30 The Law on the Protecti on of Competition  of 30 May 2017 replaced the Law on Competition and 
Restriction of Monopoly Activity in Commodity Markets of  28 July 2006. The Law on Natural Monopolies  of 
5 March 2007 replaced the previous version dated 13 December 1997.  WT/TPR/S/399 • Tajikistan  
 
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  entities are subject to economic concentration contr ol if they supply/import into Tajikistan goods, 
services or works worth more than 200,000 standard units within a given year.  
3.130.   Prior approval from the AMS is required for: i) the creation and reorganization of associations 
of business entities; ii) the crea tion and reorganization of business entities whose charter capital 
exceeds 50,000 standard units; iii) mergers and acquisitions, whenever the aggregate book value 
of assets exceeds 100,000 standard units; iv) the creation of a legal entity whose charter ca pital is 
paid by shares or other property of another legal entity; or v) the break -up of a legal entity whose 
assets exceed 25,000 standard units, if this would lead to the creation of a legal entity with market 
dominance. The acquisition of ownership or v oting interest31 in business entities must also be 
pre-approved by the AMS whenever the acquirers' total assets exceed 200,000 standard units and 
one of them is in the register of dominant business entities (see below) or the acquirers already 
exercise cont rol over the activities of the target business entity. If the acquirers' total assets exceed 
100,000 standard units, the transaction must be notified to the AMS within 15 days of completion.  
3.131.   State and local executive bodies must obtain AMS approval prior t o providing any 
preferences (more favourable conditions of activity, i.e. state aid) to specific business entities. The 
provision of state or local preferences may be authorized for: fundamental research, not directly 
aimed at existing technological proces ses, output volume or quality; protection of the environment; 
the development of culture and the protection of cultural heritage; agricultural production; public 
health, work conditions and social protection; and SMEs.32 
3.132.   Pursuant to the Law on Natural Monopolies, the register of natural monopolies may cover 
enterprises active in: the transportation of oil and oil products by trunk pipelines; the purchase and 
transmission of natural gas by (trunk or distribution) pipelines,  or the operation of gas distribution 
plants and associated gas distribution pipelines; the production, transmission or distribution of 
electrical or thermal energy; railway transportation; transport terminal, airport and air navigation 
services; postal an d electronic communication services, and local fixed -line network 
communications; water and sewerage services; and domestic route air transportation. The Law on 
the Protection of Competition sets out indicative market share thresholds for dominance.  
3.133.   The A MS maintains registers of enterprises deemed to be in a position of natural monopoly 
or market dominance. Decisions on the inclusion of enterprises in either register must be based on 
the analysis of relevant information collected from all interested parti es. The register of natural 
monopolies is not reviewed automatically; each enterprise listed therein may request the AMS to 
review its market position with a view to delisting it. The register of entities with market dominance 
is reviewed and updated every  seven years. As at January 2020, the register of natural monopolies 
comprised 39 companies active in all areas covered by the Law on Natural Monopolies. Up -to-date 
information on the register of dominant enterprises was not available.  
3.134.   The prices charged b y natural monopolies and dominant economic entities are regulated by, 
or in consultation with, the AMS. According to the authorities, the main methods include setting 
maximum limits on the mark -up, the retail price, or the profits. Whenever a natural monop oly is 
unable to fully meet domestic market demand, the competent authority sets compulsory supply 
requirements and determines priority consumer groups. When requesting an update in its prices, 
each enterprise registered as a natural monopoly must submit t o the AMS information regarding its 
operating and production expenses; taxes and other payments; future investment needs and 
deductions for depreciation; forecasted profits; location of consumers relative to the production 
facilities; any state support rec eived; and its ability to meet domestic market demand.  
3.135.   Tajikistan's legislation stipulates administrative33 and criminal penalties for infringements of 
competition rules. In general, a criminal proceeding is launched if the economic damage, as 
calculated b y the AMS, exceeds 50,000 standard units. Under Tajikistan's competition regime, 
 
31 Transactions subject to AMS control include: the acquisition of ownership or voting  power that would 
result in the acquirer(s) having a share in excess of 20%; the acquisition of the right to own or use more than 
10% of another business  entity 's fixed or intangible assets ; and the acquisition of any rights that enable the 
acquirer to set conditions for the target entity's business activity or to act as  its governing body.  
32 The allocation of public resources with the aim of remedying the consequences of na tural disasters, 
armed conflicts, or counter -terrorism operations is not considered a state/local  preference.  
33 Administrative penalties are set out in Chapter 30 of the Administrative Offenses Code  of the Republic 
of Tajikistan.  WT/TPR/S/399 • Tajikistan  
 
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  private antitrust claims cannot proceed in parallel with investigations and proceedings brought by 
the AMS. Private claimants may seek relief in follow -on court proceedings. S tatistics on competition 
enforcement during the review period were not available.  
3.136.   The AMS has non -binding cooperation memorandums with the competition authorities of 
Kazakhstan and the Russian Federation, and with the consumer protection authority of the R ussian 
Federation. In general, these cooperation instruments contain provisions on the exchange of best 
practices and non -confidential information. Tajikistan also participates in international forums on 
competition policy, including the International Comp etition Network.  
3.3.4.2   Price controls  
3.137.   In addition to the prices charged by natural monopolies (Section  3.3.4.1), Tajikistan may 
regulate the prices of certain "socially significant" goods, as specified by government decree. 
According to the authorities, these g oods are subject to temporary price controls whenever prices 
increase by 20% or more in the course of a month. Enforcement of price controls is the responsibility 
of the AMS.  
3.138.   As at July 2019, the list of socially significant goods included: flour; bread ma de of flour; 
pasta; wheat; rice; potatoes; carrots; onions; cabbage; sugar; vegetable (cottonseed and 
sunflower) oil; butter; dairy products (milk, yogurt, clotted cream, sour cream and cheese); lentils; 
peas; buckwheat; barley; porridge ingredients; beef,  lamb and chicken meat; chicken eggs; salt; 
green and black tea; baby food; and petroleum products (gasoline, diesel and liquefied gas).34 
3.3.5   State trading, SOEs, and privatization  
3.3.5.1   State trading  
3.139.   In the WTO Accession Working Party report, Tajikistan acknowledg ed that the Khurokvori 
Food and Processing Industry Corporation was a state trading enterprise.35 A state unitary enterprise 
created in 1997, Khurokvori reports to the Ministry of Industry and New Technology. Since the 
adoption of Presidential Decree No. 12 70, 2012, Khurokvori no longer has any role in the production, 
turnover, sale, export or import of ethyl alcohol or alcohol products, nor does it issue licences for 
the production or importation of alcoholic products. It does not regulate production or tra de in 
tobacco products. It produces alcohol and is trying to expand its markets abroad.  
3.140.   Tajikistan did not make any notifications falling within the scope of Article XVII on state 
trading arrangements to the WTO. In practice, Tajiktransgas seems to have ex clusive rights 
regarding the importation, transmission and distribution of natural gas (Section 4.2.2).  
3.3.5.2   SOEs and privatization  
3.141.   SOEs are defined as those enterprises in which the State has a majority shareholding. They 
are regulated in accordance with the Law on State Enterprises, the Law on Joint Stock Companies, 
and other regulatory legal acts.   
3.142.   During Tajikistan's WTO accession process, a large number of SOEs (419) were privatized 
under the Strategic Privatization Plan for 2003 -12. All SOEs in the mining and chemical sectors were 
privatized, and the Government did not retain any management control of them. In the agriculture 
sector, 91% of SOEs were privatized, covering all areas of agricultural activity.  
3.143.   Despite the privatizati on process, SOEs remain dominant in the economy (Table 3.1 4). As 
at 1 April 2019, Tajikistan had 115 joint -stock companies with 100% state shares, and another 
25 joint-stock companies with  state shares. According to the authorities, these SOEs conduct 
business in line with private business entities, and they do not enjoy any special benefits or 
preferences. The State Committee on Investment and Management of State Property (the 
Committee) is the institution responsible for coordinating the activities of the  115 SOEs with 100% 
 
34 Decree  No. 287, 31 May 2 018, amended by Decree No. 350, 9 July 2019.  
35 WTO document WTO/ACC/TJK/30 , 6 November 2012.  WT/TPR/S/399 • Tajikistan  
 
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  state ownership; the other 25 companies with partial private ownership provide reports to the 
Committee.  
Table 3.14 Main SOEs in various sectors, 2019  
Sector  SOEs  
Travel  Tajik Air; Dushanbe Airport; Kulob Airport; Qurghonteppa Airport; 
Khujand Airport; and Tajik Air Navigation  
Automotive and ground transportation  Tajik Railways  
Energy and mining  Barqi Tojik, Tajiktransgas , VostokRedMet; and Naftu Gas  
Metal manufacturing and produc ts Tajik Aluminium Company (TALCO); and AluminSohtMon (TALCO 
subsidiary)  
Construction, building and heavy 
equipment  Tajik Cement  
Food processing and packaging  Konservniy Combinat Isfara  
Services  Dushanbe Water and Sewer – Vodokanal Khujand; and ZhKX 
(water utility)  
Financial services  AmonatBank (savings bank); TajikSarmoyaguzor (insurance); and 
TajikSugurta (insurance)  
Information and communication  Tajik Telecom; Tajik Post; and TeleRadioCom  
Source:  Information provided by the authorities.  
3.144.   The State has a significant stake in the energy sector: Barqi Tojik, the electricity generator 
and transmission service provider, is wholly owned by the State. The Government plans to split Barqi 
Tojik into three public -private partnerships (P PPs), for generation, transmission, and distribution, 
respectively, by 2020 (Section 4.2.2.1).  Tajikgaz was transformed into Tajiktransgaz, which is an 
open joint -stock company with a 100% state share.  
3.145.   According to Tajikistan's WTO accession working party report, and pursuant to Decision 
No. 705 of 30  December  2009, SOEs in some sectors will not be privatized, including:  
• state irrigation systems, water supply and pumping facilities, reservoirs and drinking 
water supply systems;  
• medical facilities;  
• enterpri ses, facilities, and equipment for the handling of industrial and domestic waste;  
• property of the Nurek and Rogun hydropower plants;  
• property of the TALCO aluminium processing plant;  
• enterprises involved in developing, manufacturing, repairing and trading armaments, 
ammunition, explosives and special materials or equipment;  
• enterprises producing, repairing or trading hunting or sporting firearms and 
ammunition;  
• state seed and livestock breeding or trial centres, farms and inspectorates;  
• enterprises involved in air traffic and air traffic control;  
• postal and courier enterprises; and  
• television or radio broadcast centres, excluding those that could be privatized by future 
government decisions.36 
3.146.   These sectors are de facto  closed to foreign investment. The authorities consider that they 
are strategic state assets.  
 
36 WTO document WT/ACC/TJK/30, 6 November 2012.  WT/TPR/S/399 • Tajikistan  
 
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  3.147.   The Law on the Privatization of State Property regulates the privatization process. Under it, 
citizens of Tajikistan and foreign legal or physical persons may pa rticipate in the privatization of 
state assets on equal terms. During the period 2012 -19, 453 state -owned objects were privatized, 
including 31 joint -stock companies, under  several privatization programmes: namely the Strategic 
Plan for the Privatization o f Medium and Large Enterprises, and the State Property Privatization 
Programme for 2014 -17. 
3.148.   In order to continue with reforms to improve the efficient use of state property, while taking 
into account the objectives defined in the National Development Strat egy 2030, the State Committee 
for Investment and State Property Management developed a draft programme for the privatization 
of state property for 2019 -21. The programme was submitted to the Government for approval.  
3.149.   The Government is also trying PPP mecha nisms to improve the performance of SOEs. In 
accordance with the Law on Public Private Partnership of 2012, four projects are being implemented 
through the PPP mechanism, including, in particular, the project for the "construction of a power line 
in the FE Z Dangara"; and the project on the "electronic fare payment system in public passenger 
cars in Dushanbe".  
3.3.6   Government procurement  
3.3.6.1   Overview  
3.150.   Government procurement constitutes a significant part of economic activity in Tajikistan; 
the authorities indicated t hat government procurement accounted for around 3% -8% of GDP and 
about 17% of government spending in recent years. Procurement spending by public sector buyers 
in Tajikistan has been increasing over time, amounting to TJS 5.5 billion in 2018 (Table 3.15).  
Table 3.15 Annual spending on public procurement and its share in GDP  
Year GDP (TJS million)  Total value of procurement  (TJS million)  Share of GDP (%)  
2013  40,524.5  1,231.7  3.0%  
2014 45,605.2  1,766.9  3.9%  
2015 48,401.6  2,553.8  5.3%  
2016 54,471.1  2,570.7  4.7%  
2017 61,093.6  3,276.8  5.3%  
2018 68,800.0  5,483.5  8.0%  
Source:  Data provided by the authorities, including procurement by SOEs, but excluding procurement 
conducted under donor procedures in the framework of donor -funded projects. There are 67 ongoing 
donor -financed projects. If the share of funding from the state budget exceeds 50%, procurement 
must follow national rules; otherwise it follows the donor's procedures.  
3.151.   The number o f contracts awarded by state government bodies and state institutions was 
7,094 in 2017 and 8,120 in 2018. There was a clear emphasis on procurement of goods, which 
amounted to around 70% of the total number of contracts (and around 60% of the total value of 
the contracts) in recent years (Table 3.16).  
Table 3.16 Shares of public procurement contracts  
(%) 
Year Procurement of  Total number of contracts  Total value of contracts  
2014 Goods  72.6 63.1 
Services and works  27.4 36.9 
2015 Goods  71.5 53.1 
Services and works  28.5 46.9 
2016 Goods  68.9 62.7 
Services and works  31.1 37.3 
2017 Goods  72.1 60.1 
Services and works  28.1 40.0 
2018 Goods  71.3 59.8 
Services and works  28.7 40.2 
Source:  Data provided by the authorities.  
3.152.   Tajikistan's public procurement policies pursue the objectives of value for money, efficiency, 
transparency, and fairness. During the review period, the Government took steps towards WT/TPR/S/399 • Tajikistan  
 
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  strengthening the regulatory a nd institutional frameworks for public procurement, capacity building 
of procuring entities, and implementing an electronic procurement system (e -procurement) in line 
with international best practices.  
3.3.6.2   Legal and institutional framework  
3.153.   The legal framework  for government procurement underwent important reforms in the 
review period with a view to ensuring compliance with the WTO Agreement on Government 
Procurement (GPA) and the provisions related to government procurement in the CIS FTA .37 
Tajikistan applied for accession to the GPA in February 2015, consistent with its commitment to 
initiate GPA accession negotiations, made in the course of its accession to the WTO in 2013. Since 
2015, dedicated discussions on Tajikistan's accession were held on multiple occa sions in meetings 
of the WTO Committee on Government Procurement. Tajikistan's fourth revised market access offer 
was circulated on 20 February 2017. In the course of the Committee's discussions in 2017 and 2018, 
the GPA Parties expressed appreciation for Tajikistan's efforts. They also expressed concerns, mainly 
regarding a price preference programme in Annex 7 of the proposed market access offer. Tajikistan 
indicated that it would reconsider its proposed price preference, and that work on a further revise d 
offer and the new procurement law was underway. The Committee expressed its hope that the 
accession process could be completed on a mutually satisfactory basis in 2019 .38  
3.154.   The current procurement legislation dates from 2006. According to the Law on Public  
Procurement, 2006 (PPL)39, the main responsible institution in this area is the Agency on Public 
Procurement of Goods, Works and Services under the Government (PPA). Forty procuring entities 
(PEs), including the Ministry of Education and Science, the MOH, the Ministry of Transport, the 
Ministry of Labor, the Agency on State Material Reserves, and the Dushanbe Municipality are 
authorized to conduct independent procurement. Requirements for PEs to conduct procurement 
independently are stipulated in Article 10  of the PPL, and include having at least one certified public 
procurement specialist, holding a sufficient budget, and having specialists relevant to the subject of 
the procurement. PEs may apply to the Qualification Committee under the MEDT for authorizat ion. 
According to Article 3 of the PPL, all SOEs are required to conduct their procurement in accordance 
with the PPL.  
3.155.   According to the current PPL, there are no limitations to foreign suppliers participating in 
public procurement, as long as their qualif ications comply with the standard qualification 
requirements. While there are no available statistics on the participation of foreign suppliers in public 
procurement, most tenders for the supply of high -technology equipment, e.g. medical, energy, 
transport ation, and construction, are won by foreign suppliers. The law establishes the following 
procurement methods: open tendering; limited tendering; short list for consultancy services; 
request for quotation; single -source tendering; and e -tendering.40 The PPL sets out open tendering 
as the main procurement method; the use of other methods is allowed only in cases specified in the 
law. In 2017 -18, 15,160 out of 15,214 tenders (i.e. 99.65%) were conducted through open 
tendering.  
3.156.   A new draft law on public procure ment41, which is based on the 2011 UNCITRAL Model Law 
on Public Procurement, is expected to be adopted in 2020. The draft law continues to rely on open 
tendering as the standard and preferred procurement method, and it provides further amendments 
to align T ajikistan's procurement methods with international standards. Article 21 of the draft law 
envisages eight procurement methods: open tendering, two -stage tendering, request for quotations, 
request for proposals for consultancy services, competitive negotiat ions, direct procurement, 
framework agreements, and electronic reverse auctions.  
3.157.   A major focus of the reform of government procurement is to provide for an appropriate 
domestic review procedure. According to the current PPL, complaints related to public pr ocurement 
can be submitted to the PE, the PPA, or directly to the courts. To ensure compliance with the GPA 
 
37 Agency on Public Procurement of Goods, Works and Services under Government of the Republic of 
Tajikistan,  Legislat ion. Viewed at: https://zakupki.gov.tj/en/legislation/draft -of-new-law/. 
38 The Committee on Government Procurement Report (2018), GPA/AR/1 of 29 November 2018.  
39 The PPL (in Russian). Viewed at: http://zakupki.gov.tj/legislation/zakon -o-zoszakupkakh/ .  
40 Article 24 of the PPL.  
41 Draft law (in Russian). Viewed at: http://zakupki.gov.tj/legislation/proekt -novogo -zakona/ .  WT/TPR/S/399 • Tajikistan  
 
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  requirements, the new draft law foresees the establishment of an independent Interagency Board 
on Complaints Review and more detailed domestic revie w procedures.  
3.158.   Tajikistan has made significant efforts to build a modern electronic public procurement 
system. An e -procurement system was launched in 2013 and was subsequently extended in 2018. 
Further developments of the system, as envisaged in the propos ed draft law, will facilitate the 
participation of SMEs in public tenders. The new system is designed to permit interoperability with 
eGovernment services and will be developed in accordance with Open Contracting Data Standard 
principles. Various related i nitiatives benefitted significantly from the technical assistance of 
international institutions, such as the World Bank and the European Bank of Reconstruction and 
Development.  
3.159.   Since January 2019, all procurement methods have been integrated in the e -procu rement 
system. All procuring entities with at least 50% state ownership are required to conduct their 
procurement through this system. Notices of intended procurement and notices of contract awards 
are published electronically on the PPA websites: http://zakupki.gov.tj/  and https://e -
procurement.gov.tj . 
3.160.   Good governance provisions were strengthened in the draft law. The draft law spells out 
principles aimed at avoiding confli cts of interest and preventing corrupt practices. Furthermore, it 
recognizes the importance of pursuing sustainable development and social objectives while 
conducting procurement.42 Some further details were also spelled out in secondary legislation and/or 
decisions. For example, the Law on Public Private Partnership, 2012 governs PPP projects in the 
sphere of infrastructure and social services (Section 3.3.5).  
3.3.6.3   International cooperation  
3.161.   Tajikistan is a member of the CIS FTA, which includes provisions on publ ic procurement. 
While members agreed to provide national treatment to each other's suppliers regarding 
participation in their procurement markets, Tajikistan reserved the right to ensure compliance with 
its GPA obligations once it joined the WTO GPA. Tajikistan submitted an initial offer and has had 
bilateral meetings with several GPA Members.  
3.162.   Overall, the reforms undertaken in Tajikistan can be expected to considerably strengthen 
the procurement function of the country. Significant expertise in all procur ing entities is being built 
up in order to ensure that procurement is carried out according to legal requirements. Furthermore, 
the availability of statistical and economic data depends on adequate reporting by PEs. In that 
regard, the ongoing e -procuremen t reforms aim to enhance the transparency and efficiency of the 
procurement function.  
3.3.7   Intellectual property rights (IPRs)  
3.3.7.1   Overview  
3.163.   Tajikistan made a number of notifications to the WTO regarding its IPR -related legislation 
(Table 3.17) and enforcement proce dures.43   
Table 3.17 IPR laws  
Laws  WTO notifications  
Law on Trademarks and Service Marks  IP/N/1/TJK/1, 26 February 2014  
IP/N/1/TJK/T/1, 27 February 2014  
Law on Geographical Indications  IP/N/1/TJK/1, 26 February 2014  
IP/N/1/TJK/G/1, 27 February 2014  
Law on Industrial Designs  IP/N/1/TJK/1, 26 February 2014  
IP/N/1/TJK/D/1, 27 February 2014  
Law on Inventions  IP/N/1/TJK/1, 26 February 2014  
IP/N/1/TJK/P/1, 27 February 2014  
Law on the Legal Protection of the Topologies of Integrated 
Circuits  IP/N/1/TJK/1, 26 February 2014  
IP/N/1/TJK/L/1, 27 February 2014  
 
42 Text of the draft law (in Russian). Viewed at http://zakupki.gov.tj/legislation/proekt -novogo -zakona/ . 
43 WTO document IP/N/6/TJK/1, 27 October 2014 .  WT/TPR/S/399 • Tajikistan  
 
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  Laws  WTO notifications  
Law on the Copyright and Related Rights  IP/N/1/TJK/2, IP/N/1/TJK/C/1, 16 July 2015  
Law on Commercial Secrets  IP/N/1/TJK/3, IP/N/1/TJ K/U/1, 16 July 2015  
Law on Pharmaceuticals and Pharmaceutical Activities  IP/N/1/TJK/4, IP/N/1/TJK/O/1, 16 July 2015  
Law on Introduction of Amendments and Additions to the 
Law on Production and Safe Handling of Pesticides and 
Agrochemicals  IP/N/1/TJK/5, I P/N/1/TJK/O/2, 16 July 2015  
Source:  WTO notifications.  
3.164.   The main institutions responsible for IPR protection are the National Centre for Patents and 
Information (NCPI), under the MEDT, for industrial property rights, and the Agency of Copyright and 
Relate d Rights, under the Ministry of Culture, for copyright and related rights. The Customs Service 
is in charge of IPR protection at the border, and the Ministry of Interior (the Police) is in charge of 
IPR enforcement in the domestic market.   
3.165.   Tajikistan signed a number of WIPO -administered treaties (Table 3.18). In May  2016, it 
deposited its instrument of acceptance of the 2005 protocol amending the WTO Agreement on 
Trade -Related Aspects of Intellectual Property Rights.  
Table 3.18 WIPO -administered treaties  
WIPO -administered treaties  Entry into force date for Tajikistan  
Berne Convention  March 2000  
Budapest Treaty  December 1991  
Hague Agreement  March 2012  
Locarno Agreement  December 1991  
Madrid Agreement (Marks)  December 1991  
Madrid Protocol  June 2011  
Marrakesh VIP Treaty  May 2019  
Nairobi Treaty  December 1991  
Nice Agreement  December 1991  
Paris Convention  December 1991  
Patent Cooperation Treaty  December 1991  
Photograms Convention  February 2013  
Rome Convention  May 2008  
Singapore Treaty  December 2014  
Strasbourg Agreement  December 1991  
WIPO Convention  December 1991  
WIPO Copyright Treaty  April 2009  
WIPO Performances and Phonograms Treaty  August 2011  
Source:  WIPO,  WIPO -Administered Treaties . Viewed at: 
https://www.wipo.int/treaties/en/ShowResults.jsp?country_id=169C .  
3.166.   Tajikistan also signed a number of IPR -related bilateral and regiona l trade agreements, 
including the CIS FTA, and the bilateral agreements with Uzbekistan and Ukraine. In addition, the 
Economic Cooperation Organization Trade Agreement (ECOTA) contains some basic IPR provisions.44  
MOUs on IPR cooperation were signed betwee n Tajikistan and the patent offices of Estonia (2014), 
Israel (2014), the Philippines (2014), and Turkey (2014).  
3.167.   In early 2016, the Government adopted the 2014 -20 National Strategy for the Development 
of Intellectual Property. The main objectives of the St rategy are the completion of the national IP 
system and its integration into the social and economic policy of the State, thus promoting the 
competitiveness of the economy based on a complete IP system. In 2014, under Government 
Resolution No. 767, the Nat ional Council for the Coordination and Development of the Intellectual 
Property Sphere in Tajikistan was established. The Council, headed by the Deputy Prime Minister, 
develops annual plans for IPR development and coordination, and hears reports from vario us 
ministries and departments on the implementation of the annual plans.  
3.168.   To register patents or trademarks, applicants must apply to the NCPI with all relevant 
information and pay a fee, which is corrected annually by the Government in accordance with the  
 
44 WIPO, Economic Cooperation Orga nization Trade Agreement . Viewed at:  
https://wipolex.wipo.int/en/text/227773 . WT/TPR/S/399 • Tajikistan  
 
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  inflation rate (Table A3.3). In general, the registration of a trademark takes four to seven months, 
while obtaining a patent for an invention may take up to two years.   
3.3.7.2   Patents  
3.169.   Patents are governed under Law No. 17 on Inventions, 2004.45 Under this legis lation, a 
technical solution is recognized as an invention and is granted legal protection after substantial 
examination, if it is new, involves an inventive step, and is industrially applicable. A patent for an 
invention is granted following examination o f the substance of the application and is valid for 
20 years. While processes can be the subject of an invention, the Law does not explicitly exclude 
methods of treatment from patentability. The methods of both therapeutic and surgical treatment, 
medical d iagnostics and prevention of diseases of humans and animals, as well as drugs, medical 
equipment, tools and accessories can be patented if they meet the conditions of patentability.  
3.170.   In addition to inventions, the legislation also recognizes "petty patents" . A petty patent for 
an invention is granted following the preliminary examination of the application and is valid for 
10 years. The main differences between petty patents and ordinary or conventional patents are the 
following:  
• fees paid to obtain a petty patent are lower, and the validity period is shorter;  
• for petty patents, preliminary examination  is carried out on novelty and industrial 
applicability, while an inventive step is not checked; and  
• for petty patents, novelty is checked based on inform ation within the country, not 
globally.  
3.171.   Patent applications may be converted into petty patent applications, and vice versa. 
According to data from the authorities, there were many more petty patents applications and 
registrations than patent ones (Table 3.19).  
3.172.   A patent application may be filed under the Patent Cooperation Treaty (PCT), of which 
Tajikistan is a member. Applications under the PCT can be filed by an agent on behalf of the inventor.  
They may also be filed with the Eurasian Patent Office; one patent covering the territory of all the 
contracting states of the Eurasian Patent Convention is granted if all the requirements are met. After 
the grant of a Eurasian patent, the patentee must indicate in which member States s/he desires to 
maintain the p atent, and fees are then due with respect to each member State.  
3.173.   The Law on Inventions allows for compulsory licences; the authorities indicated that no such 
licences have been issued to date. According to the Law, the patent owner must use the invention; 
if an invention remains unused, or insufficiently used, by the patent owner for five years after it is 
patented, any person willing and ready to use the invention may, if the patent owner refuses to 
enter into a licence contract with such person, go to cou rt to demand the grant of a compulsory 
licence to use such invention. In addition, for national security reasons, or in force majeure  
circumstances, the Government has the right to authorize the use of an invention, subject to 
payment of a commensurate compensation to the patent owner.  
Table 3.19 Patents and petty patents  
 
2013  2014  2015  2016 2017  2018  
Patents       
Applications  3 5 0 0 6 2 
Registrations  2  3 0 3 1 1 
Petty patents        
Applications  69 75 94 85 81 100 
Registrations  58 65 83 69 52 99 
Eurasian patents        
Applications  1 2 4 10 3 10 
Registrations  1 0 0 4 4 4 
Source:  Information provided by the authorities.  
3.174.   The Law does not allow for parallel imports of patented products.  
 
45 WTO document IP/N/1/TJK/P/1, 27 February 2014.  WT/TPR/S/399 • Tajikistan  
 
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  3.175.   The authorities stated that no amendment took place with respect to test data (i.e. data 
submitted for marketing approval of pharmaceutic als).  
3.3.7.3   Trademarks  
3.176.   Trademarks are governed by Law No. 234 on Trademarks and Services Marks, 2007.46 The 
registration of trademarks, services marks, and collective marks, is provided for under the current 
trademark legislation. Under the Law, verbal, figurati ve, three -dimensional and other designations 
or their combinations may be registered as trademarks. A trademark may be registered in any colour 
or combination of colours. Collective marks may be converted into trademarks, and vice versa. 
Protection is gran ted for ten years, and maybe renewed for further periods of ten years. The number 
of trademarks applied for and registered by non -residents outnumbers those by residents, and the 
number of international trademarks (i.e. those applied under the Madrid Agree ment) is much bigger 
than the number of national trademarks (i.e. those registered with the NCPI) (Table  3.20).  
3.177.   The Law stipulates that a trademark, whether registered or not in Tajikistan, may be 
recognized as a well -known trademark if it is widely known in Tajikistan among corresponding 
consumers. A well -known trademark is registered in the List of Well -Known Trademarks in Tajikistan, 
in the Patent Office, within one month of receipt of the document confirming payment. Legal 
protection of well -known trade marks is for an unlimited duration. Under the Law, the Patent Office 
establishes the rules for recognizing a trademark as well -known.  
3.178.   Legal protection of a trademark may be terminated prematurely if it is not used for any 
continuous period of three years after its registration, subject to the filing of a petition of non -use 
of the trademark.  
3.179.   Marks consisting of only elements representing official names of States, emblems, and flags 
and the full names of international governmental organizations may not be registered. A designation 
identical to a trade name, or part thereof, which is protected in Tajikistan may not be registered. No 
special law on trade names has yet been developed in Tajikistan, but the protection of trade names 
is implemented on the basis of the Paris Convention.  
Table 3.20 Trademark applications and registrations  
 
2013  2014  2015  2016  2017  2018  
National trademarks        
Applications        
  Domestic  75 87 115 88 170 222 
  Foreign  428 339  376 316 355 368 
Registrations        
  Domestic  503 426 127 57 147 132 
  Foreign  569 454 452 241 352 260 
International trademarks  
(Madrid system)        
Applications  2,868  2,276  2,491  1,830  2,454  2,392  
Registrations  1,870  1,747  1806 1,180  1,085  1,401  
Source:  Information provided by the authorities.  
3.3.7.4   Geographical indications  
3.180.   Geographical indications are protected under Law No. 236 on Geographical Indications, 
2007.47 It protects appellations of origin, and protection for indications used to designate a product 
that originates from a particular region and whose quality, reputation, or characteristics are 
essentially attributable to that region. Certification for a geog raphical indication is valid for ten years, 
and maybe extended for further ten -year periods.  
3.181.   Article 22 of the Law stipulates that foreign natural persons and legal entities enjoy the same 
rights as domestic legal entities and natural persons by virtue of international legal acts recognized 
by Tajikistan, or on a reciprocal basis.  
 
46 WTO document IP/N/1/TJK/T/1, 27 February 2014.  
47 WTO document IP/N/1/TJK/G/1, 27 February 2014.  WT/TPR/S/399 • Tajikistan  
 
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  3.182.   The NC PI is responsible for registering appellations of origin. Currently, the following GIs are 
registered (Table 3.21).  
Table 3.21 Registered appellations of origin  
Filing date  Type of product  Country  
31.12.1997  Beer Czech  
31.12.1997  Beer Czech  
31.12.1997  Beer Czech  
04.04.1999  Beer Czech  
11.10.1999  Beer, mineral and carbonated water  Tajikistan  
29.11.1999  Beer, mineral and carbonated water  Tajikistan  
13.12.2010  Cheese  Italy 
17.05.2018  Mineral and carbonated water, potable water, seltzer water  Tajikistan  
Source:  Information provided by the authorities.  
3.3.7.5   Industrial designs  
3.183.   Industrial designs are protected under  Law No. 16 on Industrial Designs, 2004.48 The artistic 
and design solution of an article determining its outward appearance is protected as an industrial 
design. An industrial design is granted legal protection if it is new and original. Protection takes the 
form of patent. An industrial design p atent is valid for 10 years; its term may be extended by not 
more than five years. The majority of applications for industrial designs were made under the Hague 
system (Table 3.22).  
3.184.   The Law provides for an opposition procedure to patents granted for industrial design that 
may lead to full or partial invalidation of the patent, subject to conditions being met.  
Table 3.22 Industrial design applications and registrations  
 
2013  2014  2015  2016  2017  2018  
National industrial designs       
Applications  3 4 6 6 3 9 
Registrations  4 1 8 3 6 4 
International industrial designs  
(Hague system)        
Applications  227 146 71 70 74 40 
Registrations  224 137 60 58 74 35 
Source:  Information provided by the authorities.  
3.185.   Article 25 of the Law permits actions that partially coincide with the effect of a compulsory 
licence: in force majeure  circumstances, the use of a device incorporating an industrial design 
protected by a patent is not deemed infringement of t he patent owner's exclusive right, if subsequent 
payment of commensurate compensation to the patent owner is made.  In practice, no compulsory 
licence regarding industrial designs has been made.  
3.3.7.6   Topologies of integrated circuits  
3.186.   Topologies of integrated cir cuits are protected under Law No. 218 on the Legal Protection of 
the Topologies of Integrated Circuits, 2006.49 Topologies of integrated circuits are the 
three -dimensional layout of all the elements constituting an integrated circuit and their 
interconnecti ons fixed on a physical medium. Protection is granted for ten years. No topology of 
integrated circuits application or registration has been made in Tajikistan.  
3.3.7.7   Copyright and related rights  
3.187.   Copyright protection is afforded under Law No. 727 on the Copyrigh t and Related Rights, 
1998.50 During the review period, this Law was amended a number of times. The 2006 amendment 
introduced the protection of copyright and related rights in digital formats. The 2014 amendment 
 
48 WTO document IP/N/1/TJK/D/1, 27 February 2014.  
49 WTO document IP/N/1/TJK/L/1, 27 February 2014.  
50 WTO documents IP/N/1/TJK/2  and IP/N/1/TJK/C/1, 16 July 2015. WT/TPR/S/399 • Tajikistan  
 
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  established the minimum amount of author remu neration, meaning that royalties cannot be below 
a certain level and are indexed with increases in the wages of cultural workers. In 2018, the Law 
was amended to bring it in line with the Law of the Civil Code, and to improve protection of authors' 
rights.   
3.188.   Under the Law, copyright extends to scientific, literary and artistic works being the result of 
creative activity, and in the form of:  
• verbal works;  
• literary works;  
• dramatic and dramatico -musical works, works with scenarios;  
• choreographic works and pantomimes;  
• musical works, with or without accompanying text;  
• audiovisual works;  
• works of painting, sculpture, ornamental art and crafts, graphic and design works, 
cartoon strips, and other works of figurative art;  
• works of architecture, urban planning, and park and garden design; photographic 
works and works obtained by processes analogous to photography;   
• geographical, geological and other maps, plans and sketches, a nd plastic works related 
to geography, topography and other sciences;  
• derived works (translations, adaptations, annotations, research reports, resumes, 
reviews, staging, and other adaptations of scientific, literary and artistic works);  
• collections ( encycl opaedias , anthologies, databases) and other composite works, which 
represent the result of creative work and come within the criteria stipulated in this 
Law; and  
• part of a work (including its name, characters and other elements) which meet the 
requirements  of this Law, and which may be used independently.  
3.189.   Related rights apply to production, performance, phonogram, broadcasting, and cable 
casting organizations, regardless of their intention, content or merit, or the way or form of 
expression. Performers, pr oducers of phonograms, and broadcasting and cable casting organizations 
are protected.  
3.190.   The authorities stated that original works are vested with copyright protection as soon as 
they are created, thus there are no formalities for copyright protection, and  no requirement that a 
work must be registered for copyright protection.  
3.191.   Copyright protection is for the life of the author plus 50 years. The rights of performers, 
phonogram producers, and broadcasting and cable casting organizations are valid for 50 year s after 
the first performance, publication/recording, broadcasting, or cable casting. Tajikistan has no society 
for the collective management of copyrights.  
3.192.   Parallel imports of copyrighted goods are not allowed in Tajikistan.  
3.193.   In 2013, Tajikistan acceded t o the Convention for the Protection of Producers of Phonograms 
against the Illegal Reproduction of the Phonograms and, in 2019, it joined the Marrakesh Treaty on 
the Facilitation of Access for the Blind and Persons with Visual Impairment or Other Disabilit ies to 
Perceive Printed Information to the Published Works. The authorities indicated that joining the 
Beijing Treaty on Audiovisual Performances is under consideration.  WT/TPR/S/399 • Tajikistan  
 
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  3.3.7.8   Other IPRs  
3.194.   Tajikistan also notified to the WTO the Law on Commercial Secrets, the Law  on 
Pharmaceuticals and Pharmaceutical Activities, and the Law on Introduction of Amendments and 
Additions to the Law on Production and Safe Handling of Pesticides and Agrochemicals.51 
3.195.   Tajikistan also has the Law on Plant Variety Protection, 2010, the Law o n Seed Breeding, 
2008, and the Law on Secret Invention, 2010,52 as well as Law No. 1006 on People's Art Crafts, 
amended in 2013, defining and protecting folk art crafts in the country.  
3.3.7.9   Enforcement  
3.196.   In 2014, Tajikistan notified to the WTO information related  to IPR enforcement procedures.53 
Courts of general jurisdiction, and economic courts have jurisdiction over IPR infringement cases. 
Any person, natural or legal, whose IPR has been infringed, may file a petition to the court. Cases 
can also be referred to the anti -monopoly service. Objections to the registration of IPRs may be 
appealed at an appeal council. If the matter remains unresolved, the appeal can be taken to the 
economic court.  
3.197.   The Ministry of Interior enforces IPRs on the domestic market. The mos t common 
infringements are the illegal use of trademarks and the sale of counterfeit goods. Infringements are 
liable to administrative and criminal penalties, depending on the case. Administrative fines range 
from 10 to 20 standard units. Large -scale crime s are liable to criminal proceedings and larger fines.  
3.198.   IPR enforcement at the border is the responsibility of the Customs Service. Under the 
Customs Code, Customs officers may detain or suspend the release of goods that are deemed to 
infringe IPRs, at the request of the right holder and provided that the right holder has registered the 
IPR with the Customs Service. The authorities indicated that, so far, 18 trademarks have been 
registered at the Customs Service. Registration with Customs involves no fee. Ho wever, the right 
holder may submit a liability insurance contract for liability for harm, to cover property damage that 
may be caused to the declarant, owner, and/or recipient of goods. The amount of the security of the 
sum insured must be at least 6,000 s tandard units.  
3.199.   The Customs Code was amended in 2012 (Law No. 845 on Amendments and Changes to the 
Customs Code, dated 3 July 2012). Under the amended law, the Customs Service was given 
additional powers ( ex officio ) to suspend the release of goods contain ing IP but not registered. For 
trademarks, the Customs Service also uses information obtained from the state IPR registries.  
3.200.   Upon detection of counterfeit goods at the border, whether a trademark had been registered 
with the Customs Service or not, custom s clearance is postponed for up to ten days, and the right 
holder is informed so that s/he can turn to the courts or negotiate a settlement with the importer.  
3.201.   Under Article 444 of the Customs Code, border control of IPRs does not apply to goods 
carried acr oss the customs border by natural persons, or sent by international mail in small amounts, 
if such goods are intended for personal, family, home and other non -entrepreneurial activities. If 
the release of goods is suspended, the Customs authorities take al l necessary measures to notify 
the right holder and declarant if signs of violation of IPRs are detected. To obtain the information of 
the right holder, the Customs Service sends a request to the NCPI. Customs and the NCPI then 
notify the right holder with in 24 hours. The release of the goods upon detection of signs of IPR 
violations may be suspended for up to three business days.  
 
51 WTO documents IP/N/1/TJK/3, IP/N/1/TJK/U/1, IP/N/1/TJK/4, IP/N/1/TJK/O/1, IP/N/1/TJK/5, and 
IP/N/1/TJK/O/2, 16 July 2015.  
52 WIPO, Tajikistan . Viewed at: https://wipolex.wipo.int/en/legi slation/profile/TJ .  
53 WTO document IP/N/6/TJK/1, 27 October 2014.  WT/TPR/S/399 • Tajikistan  
 
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  3.202.   Article 156 of the Criminal Code allows for the seizure of counterfeit goods. The Department 
on Disclosing and Seizing of Counterfeit Products, within the Customs Service, has the responsibility 
to detect IPR -related violations. Fines imposed on persons guilty of the violation of IPRs are regulated 
under the Administrative Offences in the Field of Intellectual Property, of th e Code on Administrative 
Offences. The Customs Service stated that, in the period 2018 -19, customs authorities identified 
counterfeit products four times at the border, and their release was suspended.  
3.203.   Infringement of IPRs may be punished by either monetar y fines or imprisonment. Forced 
co-authorship, or illegal use of, or storage and transport of, copyright materials, which causes a 
large economic loss (>500 standard units) or an especially large economic loss (>2000 standard 
units), are subject to a fine of up to TJS  350,000 and imprisonment for up to two years.  
 WT/TPR/S/399 • Tajikistan  
 
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  4  TRADE POLICIES BY SE CTOR  
4.1  Agriculture  
4.1.1   Overview  
4.1.  Although agricultural land (most of which is pastureland) represents only about 25.8% of 
Tajikistan's territory1, agriculture is an important pillar of the economy, accounting for around  20% 
of GDP and 60% of employment (Section  1.1). The crop and livestock segments dominate agriculture 
output, whereas forestry and fisheries continued to make only minor contributions to GDP 
throughout the review period. More than 92% of crop production comes from private and household 
(subsistence) farms; the latter also account for the bulk of livestock output (Table  4.1).  
Table 4.1 Gross agricultural output, 1991 and 2013 -18 
(in 2017 prices, TJS  million )  
1991  2013  2014  2015  2016  2017  2018  
Total  13,392  20,278  20,970  22,231  23,544  25,366  26,370  
  Crop cultivation  8,776  14,516  14,491  15,289  16,222  17,637  18,229  
    Public bodies  437 1,130  1,085  1,058  1,035  1,107  1,199  
    Household farms  8,339  6,749  6,378  6,487  6,707  7,016  7,162  
    Private ( dehkan ) farms  - 6,636  7,028  7,744  8,480  9,515  9,868  
  Animal husbandry  4,616  5,763  6,479  6,942  7,322  7,728  8,141  
    Public bodies  142 254 261 245 214 199 277 
    Household farms  4,474  5,307  6,007  6,458  3,871  7,270  7,573  
    Private ( dehkan ) farms  .. 202 211 240 237 259 291 
.. None.  
Source:  TAJSTAT, Agriculture in the Republic of Tajikistan  (2019).  
4.2.  Cotton, Tajikistan's principal crop during the Soviet era, no longer dominates farming activity 
but remains an important source of export earnings (Table A1.1). Since the break -up of the Soviet 
Union, Tajikistan has made progress in diversifying its agricu ltural production, as reflected in the 
crop composition of seeded land and in the main products' output growth indices (Chart  4.1 and 
Table  4.2).  
Chart 4.1 Main crops (% of seeded land area), 1991, 2013 and 2 018 
 
Source:  TAJSTAT, Tajikistan in figures  (2018) and Agriculture in the Republic of Tajikistan  (2019).  
 
1 TAJSTAT, Agriculture in the Republic of Tajikistan  (2019). 
WT/TPR/S/399 • Tajikistan  
 
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  Table 4.2 Growth indices of main agricultural output categories, 2013 -18 
(1991=100%)   
2013  2014  2015  2016  2017  2018  
Grains and legumes  457.6  433.0  457.6  471.7  475.7  425.8  
Raw cotton  47.9 45.5 33.0 34.7 47.2 36.6 
Potatoes  616.8  472.0  490.6  496.5  432.8  533.3  
Vegetables  237.4  246.8  265.5  278.4  296.1  337.5  
Melons and gourds  283.0  311.8  338.5  339.5  360.8  366.7  
Meat 114.8  131.9  144.5  154.8  165.0  173.8  
Milk 141.0  145.6  151.4  156.3  161.8  167.4  
Eggs 75.7 77.1 78.6 74.2 75.1 99.1 
Wool 148.1  152.9  158.7  164.8  169.7  172.3  
Silk cocoons  34.7 24.3 18.5 19.2 20.1 16.3 
Honey  592.1  626.5  649.7  673.9  691.6  705.2  
Source:  TAJSTAT, Agriculture in the Republic of Tajikistan (2019).  
4.3.  Notwithstanding the steady growth in agricultural output, Tajikistan remains a net food 
importer. Both exports and imports of agricultural products have been declining in nominal terms. 
The net trade deficit has been narrowing, mainly on account of the mor e pronounced drop in the 
total value of food imports (Tables  A1.1 and A1.2).  
4.4.  The agriculture sector's productivity is hampered by, inter alia : shortcomings of the land tenure 
framework; infrastructure deficiencies; high transportation costs; water resourc e management 
weaknesses and deteriorating irrigation systems; a weak SPS framework; significant workforce 
migration; and inadequate access to financing. Vulnerability to climate -induced shocks also remains 
a major limiting factor.  
4.1.2   Policy, legal and institutional frameworks  
4.5.  The overarching strategic direction for the sector is set out in the Agriculture Reform 
Programme of the Republic of Tajikistan (2012 -20).2 Its main objectives are to ensure domestic food 
security and to foster high -yield, export -oriented production based on the rational use and 
sustainable management of natural resources. Related strategic documents include: the 
Development of Silkworm Production and Cocoon Processing Programme (2009 -20); the Programme 
for Expansion of Irrigated La nds and Rehabilitation Unused Agricultural Lands (2012 -20); the Pasture 
Development Programme (2016 -20); the Breeding of Thoroughbred Animals Programme (2016 -20); 
the Seed Industry Development Programme (2016 -20); the Horticulture and Viticulture 
Developme nt Programme (2016 -20); the Comprehensive Development Programme for the Livestock 
Industry (2018 –22); the Programme for Establishment and Rehabilitation of Cold Storage Facilities 
(2015 -19); and the Food Products Security Programme for 2019 -23.  
4.6.  The Minist ry of Agriculture (MOA) is the central executive body that develops and implements 
a unified state policy for the agriculture sector. The State Committee for Land Management and 
Geodesy of the Republic of Tajikistan is the national body in charge of the ca dastral system. It 
regulates and controls land use and coordinates topographic and geodetic works. The Land 
Improvement and Irrigation Agency under the Government of the Republic of Tajikistan is 
responsible for land irrigation and the rehabilitation of un used or degraded lands.  
4.7.  Pursuant to the Constitution, all land in Tajikistan remains state property. Tajik nationals can 
obtain a life -long, inheritable right to use a plot of agricultural land. They may lease  the right to use 
that plot to other Tajik citi zens (for up to 20 years) or to foreign citizens/foreign legal entities (for 
up to 50 years). Foreign citizens and foreign legal entities cannot hold a primary right to use 
agricultural land; they may only lease agricultural plots from Tajik right holders.   
4.8.  Tajikistan has been transitioning from the Soviet -era model of state ownership and centrally 
planned farming since 1992. During 1995 -97, life -long, inheritable but non -transferable land -use 
rights were allocated to farmer households and production target s were eliminated by presidential 
decrees. As a result, most Soviet -era farming collectives were replaced by (individual or collective) 
 
2 Government Resolution No. 383, 1 August 2012.  WT/TPR/S/399 • Tajikistan  
 
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  dehkan  farms3 engaged in commercial production and household farms producing mainly for own 
consumption.4 A functioning market for land -use rights transacti ons has been slow to emerge, 
notwithstanding legislative reforms to that end.  
4.1.3   Border measures  
4.9.  Tajikistan's average applied MFN tariff on agricultural products (WTO definition) was 10.8% in 
2019, less than one percentage point below the corresponding average bound rate (11.2%) 
(Section  3.1.3). Agriculture subsectors receiving above -average tariff protection included: cotton; 
beverages, spirits and tobacco; fruit and vegetables; and dairy products (Table 3.3).  
4.10.   With the obje ctive of promoting domestic processing, Tajikistan applies export taxes on 
unprocessed cotton, silkworm cocoons,  raw silk, silk waste, and raw hides and skins (Table  3.7). 
Imports of wheat (except any quantities used as input in the production of excisable  goods) are 
subject to a lower rate of VAT (Section  3.1.4). In 2018, imports of all types of pedigree cattle, 
silkworm cocoons, and seeds and reproductive varieties of elite crops were exempt from customs 
duty and VAT.5 
4.1.4   Domestic measures  
4.11.   Tajikistan notifie d the Committee on Agriculture that it did not subsidize exports of agricultural 
products in the period 2013-18.6 It also notified7 the absence of domestic support in agriculture 
throughout the same period, although resources from the state budget had been  earmarked for 
several agriculture programmes and two of these were notified pursuant to Article 25 of the 
Agreement on Subsidies and Countervailing Measures.8 The authorities are aware of the need to 
reconcile the information provided in Tajikistan's noti fications to the WTO.  
4.12.   During the review period, budgetary allocations for support to the agriculture sector followed 
various policy directions, targeting, inter alia , farmers' access to leased agricultural machinery, 
particular subsectors (cotton, livestoc k, poultry, bees, and fisheries), and specific activities 
(Table  4.3). No details were available on the system of support allocation, actual disbursements, or 
the types of measures implemented and the number of beneficiaries under each programme.  
Table 4.3 State -funded agricultural programmes, 2013 -19 
(TJS '000)  
Programmes/objectives  2013  2014  2015  2016  2017  2018  2019  
Breeding and livestock development  200 200 200 200 200 .. .. 
Eradication of locusts  5,600  5,436  4,268  .. 2,828  3,309  3,800  
Development of poultry farming  700 400 .. .. 900 .. .. 
Development of beekeeping  400 400 400 300  
.. .. 
Procurement of veterinary medicines  2,000  2,000  2,500  2,500  2,500  2,500  .. 
Development and efficient use of  
pastures  200 200 200 300 300 .. .. 
Establishment of leasing operations  3,500  3,500  0 15,000  50,000  30,000  15,000  
Development of horse breeding  250 250 250 250  
.. .. 
Biotechnology  100 100 300 200 300 .. .. 
Development of horticulture  240 400 .. .. 500 1,000  .. 
Development of the cotton sector  8 1,264  .. .. .. .. .. 
Eradication of plant pests (horticulture  
and viticulture)  1,600  1,600  2,230  .. .. .. .. 
 
3 By defini tion, dehkan  farms are privately -run by individuals, families or as 
collectives/cooperatives/associations. Although members are legally allowed to split off from their dekhan  
collective, many  have been reluctant to do so because of complex formalities and the fact tha t many collectives 
have accrued significant debts.  Although the debts inherited from the Soviet era have been frozen for 50 years, 
the dekhan  farms are expected to eventually re pay them .  
4 According to the authorities, in January 2019 , Tajikistan had 172,668 individual dekhkan  farms , 
4,622 dehkan  farm collective s and cooperatives , 621 auxiliary farms , 222 limited liability  and joint -stock 
farming companies , 120 association s of dekhan  farmers and water users , and 147 state farms . 
5 Law No. 934, 15 November 2017.  
6 WTO documents G/AG/N/TJK/7 -8, 14 May 2019; and G/AG/N/TJK/ 9-12, 15 May 2019. 
7 WTO documents G/AG/N/TJK/ 1-6, 10 May 2019. 
8 WTO documents G/SCM/N/253/TJK, G/SCM/N/315/TJK, and  G/SCM/N/ 343/TJK, 13 May 2019.  WT/TPR/S/399 • Tajikistan  
 
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  Programmes/objectives  2013  2014  2015  2016  2017  2018  2019  
Procurement of wheat seeds and 
agricultural crops  5,000  5,000  .. .. .. .. .. 
Fisheries development  300 300 .. .. .. .. .. 
Comprehensive livestock development  .. .. .. .. .. 1,500  2,817  
Total  budgetary outlays  20,098  21,050  10,348  18,750  57,528  38,309  21,617  
..  Not available.  
Source:   MOA. 
4.13.   According to the authorities, in 2019 , the MOA had 24 subordinate entities (state unitary 
enterprises and research institutions), none of which had any exclusive rights or the ability to 
influence market prices. Tajikistan does not impose any restrictions on the domestic distribution of 
agricu ltural products but may impose price controls on certain socially important foodstuffs 
(Section  3.3.4.2). In 2019, to contain rising beef prices, the authorities imposed price controls, 
released stocks from state reserves and granted tax exemptions on beef  imports.9 
4.14.   Since 2014 , poultry farms and enterprises producing poultry and animal feed are exempt from 
corporate profit tax, VAT, road user tax, and immovable property tax, as well as customs duties and 
VAT on goods imported for own use  (Table  3.11) .10 
4.2  Mining and Energy  
4.2.1   Mining and quarrying  
4.15.   Tajikistan is endowed with a variety of subsoil resources, many of which have not yet been 
exploited because of their geographical location or geological depth. On its territory  of 143,100  km2, 
there are more than 600 doc umented deposits of some 50 different minerals , including silver, gold, 
lead, zinc, antimony, mercury, molybdenum, tungsten, iron, tin, boron, strontium, fluorspar, rock 
salt, precious and semi -precious stones, coal, graphite, mineral wax, and phosphates.11 Tajikistan 
has the largest silver -ore deposits in Central Asia, as well as significant coal (Section  4.2.2)  and 
antimony reserves. While Tajikistan's vast quarrying potential is still underexploited, local cement 
production has been growing and, since 201 5, fully meets domestic demand.  
4.16.   During the period 2013-18, the mining and quarrying industry was the main recipient of FDI 
and strengthened its position as a major earner of export revenue (Table  A1.1). The contribution of 
mining and quarrying to GDP also rose (Table  1.1). The evolution of the main mining and quarrying 
output categories is presented in Table  4.4.  
Table 4.4 Mining and quarrying production, 2013 -18 
Product  2013  2014  2015  2016  2017  2018  
Non-ferrous metals        
Lead ore, '000 tonnes  34.1 48.3 52.0 84.6 90.3 78.3 
Zinc ore, '000 tonnes  59.2 85.5 88.4 145.9  183.7  166.5  
Copper ore, '000 tonnes  1.1 4.8 6.0 12.6 30.3 43.0 
Antimony powder, '000 tonnes  16.3 24.6 26.5 60.0 58.8 64.3 
Metal antimony, '000 tonnes   
0.6 0.7 2.1 3.0 4.0 
Silver ore, tonnes  0.0 0.0 0.0 5.0 4.4 6.5 
Construction materials        
Sand, '000 m3 240.2  292.1  402.4  466.3  366.8  501.7  
Gravel, '000 m3 24.3 16.9 34.9 35.0 29.1 35.0 
Sand and gravel mix, '000 m3 16.8 33.1 63.7 44.0 65.5 37.1 
Crushed stone, '000 m3 397.3  511.5  666.3  730.7  643.7  765.1  
Cement, '000 tonnes  383.8  1,150.0  1,418.0  2,001.0  3,121.0  3,844.0  
Clinker, '000 tonnes  69.1 429.9  248.9  780.9  1,126.6  1,211.5  
Lime, '000 tonnes  10.9 12.2 14.1 15.3 15.0 16.8 
Gypsum, '000 tonnes  12.2 12.9 8.5 9.0 9.2 10.0 
Source:  TAJSTAT, Industry in the Republic of Tajikistan  (2019) ; and data provided by the authorities.  
 
9 World Bank, Tajikistan: Country Economic Update , Fall 2019. Viewed at: 
http://pubdocs.worldbank.org/en/117701575020953951/Tajikistan -economic -update -fall2019 -en.pdf. 
10 Law No. 1045, 28 December 2013, amended by Law No. 1511, 21 February 2018. 
11 Extractive Industries Transparency Initiative, Overview. Viewed at: https://eiti.org/tajikistan .  WT/TPR/S/399 • Tajikistan  
 
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  4.17.   The sector's development is hampered by  outdated and unavailable geological information, 
scarcity of skilled labour, and infrastructure gaps that translate in to limited connectivity, high 
transportation costs and energy shortages. Moreover, the commercial exploitation of some of 
Tajikistan's deposits would require significant capi tal investments to overcome difficult geological, 
geographical and climatic conditions.  
4.18.   The Ministry of Industry and New Technologies is responsible for formulating policies and 
strategies for subsoil resources (except oil, gas, and water), and for their implementation. The Main 
Department of Geology under the Government of the Republic of Tajikistan  (MDG) is in charge of: 
geological exploration of subsoil resources (minerals, fuels and underground water); controlling the 
use of subsoil resources; and main taining the national geological information system. The MDG 
maintains state registers of sites with subsoil reserves and all subsoil use licences and contracts. In 
March 2013, Tajikistan adopted a procedure for the tendering of subsoil use rights  and estab lished 
a Government Commission in charge of tendering proceedings.12 A list of sites put up for competitive 
bidding was established  in 2015.13 Rights to other subsoil sites may be awarded through direct 
negotiations.  
4.19.   Unless a subsoil use contract contains s pecific tax treatment provisions, subsoil right holders 
are subject to Tajikistan's standard tax regime. They must pay a signature bonus, a commercial 
discovery bonus , and a royalty on extraction, which are all deductible from gross income for profit 
tax p urposes.14 The conclusion of a production -sharing agreement with the Government exempts 
investors in subsoil projects from: profit tax; VAT and excise tax on the actual output supplied; and 
VAT on goods imported for carrying out project -specific works  (Table 3.11) .  
4.20.   No information was available on state participation in mining and quarrying activities or any 
incentives granted to SOEs. Support granted to the state -owned Tajik Aluminium Company 
facilitated its branching out into mining activities.15 
4.21.   With a view to attracting additional FDI, Tajikistan signed up to the Extractive Industries 
Transparency Initiative (EITI) in 2011  and was accepted as a candidate country in 2013. A first EITI 
validation study, published in 2016, flagged several issues , including : cumbersome, lengthy and 
discretionary licensing procedures; an unclear fiscal regime; an unattractive signature bonus 
system; hidden company ownership; and lack of up -to-date geological data.16 A second validation 
study of Tajikistan commenced in 2018.  
4.2.2   Energy 
4.22.   Hydropower dominates Tajikistan's energy matrix, accounting for approximately 44% of the 
total primary energy supply (TPES) in 2017. The other main energy sources are petroleum products 
and coal (Chart  4.2). While Tajikistan imports most natural gas a nd petroleum products consumed 
domestically, it is building up its capacity for the coal-fired production of heating and electricity. With 
a TPES -to-GDP ratio of 0.36 in 2017, the economy's energy intensity remains relatively high but 
compares favourably t o those of neighbouring countries.17  
 
12 Government R esolution  No. 89, 2 March 2013.  
13 Government R esolution  No. 110, 28 February 2015.  
14 Tax Committee  Order  No. 9-F, 23 November 2012 . 
15 Government Resolution No.  733, 28 November 2015, amended by Government Resolution No.  170, 
1 April 2017.  
16 EITI, Tajikistan EITI assessment identifies issues that deter foreign direct investments. Viewed at: 
https://eiti.org/news/tajikistan -eiti-assessment -identifies -issues -that-deter -foreign -direct -investments .  
17 The available energy -intensity indicators measure total primary energy use (tonnes of oil equivalent) 
per USD  1,000 of gross domestic product in constant prices and at purchasing power parity. International 
Energy Agency, Data and statistics . Viewed at: https://www.iea.org/data -and-statistics/ . WT/TPR/S/399 • Tajikistan  
 
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  Chart 4.2 TPES by energy source, 2013 and 2017  
 
Source:  International Energy Agency, World Energy Balances  2019. Viewed at: https://www.iea.org/data -
and-statistics . 
4.23.   Tajikistan has considerable untapped potential for energy production from several sources. It 
is endowed with hydropower resources in the order of 527 billion kWh per year, of which only about 
4% ha s been harnessed. It also has more than 3.6 billion tonnes of explored and proven coal 
reserves distributed across 21 deposits, with 8 deposits currently being mined. Although the 
accessible oil and gas deposits on the territory have been shrinking, a fact reflected in the respective 
output data (Table  4.5), potential reserves are estimated at 1,034 million tonnes of oil equivalent. 
Other untapped power sources that may prove commercially viable include wind, solar and 
geothermal.18  
Table 4.5 Selected energy indicators, 2013 -18 
 
2013  2014  2015  2016  2017  2018  
Electricity        
Generation (million KWh)  17,115.0  16,472.0  17,162.0  17,232.0  18,144.0  19,742.0  
Losses (million KWh)  2,528.0  2,804.0  2,670.0  2,746.0  2,884.0  2,900.0  
Exports (million KWh)  1,061.0  1,364.0  1,396.0  1,428.0  1,421.0  2,988.9  
Imports (million KWh)  117.0  52.0 63.0 103.0  110.0  560.1  
Installed generation capacity (MW)  5,205.5  5,415.7  5,414.1  5,713.6  5,713.6  6,120.6  
Crude oil        
Oil production ('000 tonnes)  27.3 24.5 24.6 25.1 23.4 23.6 
Oil refining capacity (tonnes/day)  21.8 19.0 25.7 32.2 32.1 46.7 
Petroleum products        
Imports ('000 tonnes), of which  553.9  801.1  777.3  770.6  748.1  780.6  
   Gasoline  137.8  246.6  215.1  193.7  176.5  172.4  
   Diesel fuel  147.8  243.8  211.9  210.9  192.8  203.4  
   Fuel oil  14.7 15.8 14.1 16.7 25.6 24.2 
   Liquefied petroleum gas  253.6  295.0  336.2  349.3  353.2  380.7  
Gas       
Associated petroleum gas production  
(million m3) 1.7 0.3 0.3 0.3 0.2 0.2 
Natural gas production (million m3) 2.1 2.9 3.8 2.9 1.3 0.7 
Natural gas imports (million m3) .. .. .. .. .. 54.8 
Coal       
Coal production ('000 tonnes), of which  515.6  878.1  1,041.9  1,361.4  1,759.7  1,907.0  
   Bituminous coal  462.5  821.9  984.5  1,311.0  1,707.0  1,841.9  
   Lignite coal  53.1 56.2 57.4 50.4 54.4 65.1 
.. Not available.  
Source:  TAJSTAT, Industry in the Republic of Tajikistan  (2019) ; and data provided by the authorities.  
 
18 Asian Development Bank, Power Sector Development Master Plan, Final Report (February 2017) . 
Viewed at: https://mewr.tj/wp -content/uploads/files/Power_Sector_Master_Plan -Vol1.pdf .  
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  4.24.   The legacy of the Soviet model, based on vertically integrated enterprises and the 
quasi -irrelevance of present -day national borders, continues to pose structural challenges in 
Tajikistan's energy sector, particularly  in the electricity and natural gas subsectors. Despite recent 
efforts to strengthen the regulatory framework and promote investment and diversification, 
Tajikistan is yet to address infrastructure shortcomings (poor condition, incomplete national 
coverage , and limited cross -border connections) and non -transparent accounting , that have 
translated in to significant technical and commercial losses, and debt accrual.  
4.25.   The Ministry of Energy and Water Resources is responsible for policy formulation, standard 
setting, licensing , and the approval of investment plans in the energy sector, comprising electricity, 
oil and gas.19 According to the authorities, the licensing and investment approval formalities, 
including any fees, are applied uniformly, regardless of form  of ownership or nationality. Regulatory 
functions within the remit of the Antimonopoly Service include tariff methodology design, elaboration 
of tariff proposals (electricity and gas), ensuring service quality and consumer protection, and 
disciplining ant i-competitive conduct. Final approval and amendment of electricity and gas tariffs for 
end-users is the responsibility of the Government.  
4.26.   One of the main objectives of the National Development Strategy 2030 is to ensur e energy 
security and the efficient us e of energy. To this end, the Strategy sets out several priorities, 
including: diversification of energy -generation sources; modernization and technical re -equipment 
of the oil and gas subsector; improving energy efficiency; renovation and expansion of the  energy 
infrastructure; ensuring the energy sector's financial viability; and development of an effective 
system of risk management and monitoring. Various performance targets for the Strategy's 
implementation are also stipulated.  
4.2.2.1   Electricity  
4.27.   Tajikistan's installed generation capacity increased from 6,180  MW in 2013 to 6,197MW in 
2018.20 Hydropower accounted for 88.4% of installed capacity and 93.2% of the generated electricity 
in 2018, down from 94.9% and 99.7% , respectively , in 2013. Thermal power plants a ccount for 
most of the remaining generation capacity and output, whereas solar and wind power stations' 
contributions remain very modest.  
4.28.   Tajikistan has surplus electricity in the summer but has been facing electricity shortages in 
the winter, when genera tion is hampered by reduced hydrological flows and demand is exacerbated 
by reliance on electricity -based heating. Efforts to address these shortages have been focused on 
the installation of additional hydro and coal -fired capacity, the expansion and rehab ilitation of the 
power transmission and distribution networks, and the introduction of electronic meters.  
4.29.   During the period 2009-18, strained relations with Uzbekistan led to the disconnection of 
Tajikistan from the Central Asian Power System. In that per iod, Tajikistan only had interconnections 
with Afghanistan (two transmission lines) and the Kyrgyz Republic (one transmission line). An 
agreement to resume electricity trade between Tajikistan and Uzbekistan was signed in March 2018. 
A reconnection project , involving improved interconnectivity, synchronization , and the stable parallel 
operation of the national electricity systems, is currently underway. Work is also ongoing on the 
Central Asia -South Asia electricity transmission project, which would enable Tajikistan to increase 
exports of its summer energy surplus to Afghanistan and Pakistan.  
4.30.   The electricity subsector comprises the vertically integrated SOE Barqi Tojik (BT), the 
Sangtuda -1 and Sangtuda -2 hydropower plants21, and a concession for power genera tion and 
distribution in Gorno -Badakhshan Autonomous Oblast (GBAO). BT owns and operates electricity 
generation, transmission and distribution assets in all regions of Tajikistan except GBAO. Since 
December 2002, the Pamir Energy Company generates and dist ributes electricity in GBAO under a 
25-year concession. It operates 11 hydropower plants with a combined capacity of 44.16  MW and a 
distribution grid of 2,609 km. According to the authorities, in 2018 , technical and commercial losses 
 
19 The coal segment is  within the remit of the Ministry of Industry and New Technologies . 
20 TAJSTAT, Industry in the Republic of Tajikistan  (2019) . 
21 The Sangtuda -1 and Sangtuda -2 hydropower plants were built as joint ventures with the Russia n 
Federation  and Iran, respectively . The inter -governmental agreements for the plants' construction set out the 
terms for the commercialization of the generated electricity.  WT/TPR/S/399 • Tajikistan  
 
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  in the BT -operated sys tem amounted to 15.9%, against 10.75% in the system operated by the 
Pamir Energy Company.  
4.31.   A combination of operational inefficiencies (including in planning, accounting, receivables, and 
financial reporting), unsustainably low end -user tariffs, and limite d opportunities for electricity 
exports led to a significant deterioration of BT's financial position, with mounting debt levels and 
severe cash -flow shortages. This, in turn, had a negative impact on the reliability of the electricity 
supply. Since 2011, Tajikistan has been implementing a plan for the gradual restructuring of BT , 
with a view to restoring its solvency and eventually separating generation, transmission and 
distribution activities.22 Measures taken during the review period included: the implem entation of 
international financial reporting standards; the adoption of a tariff -setting policy aimed at full cost 
recovery; and the creation of two separate enterprises for electricity transmission and distribution.23 
Information on state support provided  to BT during that period was not available.  
4.32.   Tajikistan is pressing ahead with its largest hydropower project, the construction of the 
3,600  MW Rogun hydropower plant, scheduled for completion in 2032. Upon full commissioning, the 
plant is expected to reso lve domestic electricity shortages and significantly increase export capacity. 
In September 2017, Tajikistan issued bonds totalling USD  500 million to financ e the plant. However, 
the full financing necessary to complete the project is yet to be secured.  
4.2.2.2   Fossil fuels  
4.33.   Given Tajikistan's significant domestic reserves ( Section  4.2.2), coal has been identified as a 
means of diversifying energy sources and alleviating the electricity and natural gas shortages 
experienced over the recent past. While coal productio n grew steadily during the period 2013-18 
(Table  4.5), there is still scope for productivity improvements through the introduction of modern 
technologies for coal mining and processing. In value terms, Tajikistan remained a net coal importer 
throughout the period.  
4.34.   The authorities estimate that coal imports  account for a small share of domestic demand, the 
bulk being met by local coal production. Domestic demand for coal has been increasing. Many 
industrial and power -generation enterprises have opted to use coal as an alternative technological 
fuel to natura l gas. There are also plans for the construction of additional coal -fired combined power 
plants , and the creation of linkages with the chemical industry.  
4.35.   According to the authorities, in 2019 , coal extraction and commercialization activities were 
carried out by ten companies, including four SOEs. Exports of coal were carried out by 
two enterprises. Details regarding the regulatory framework, including any exclusive rights, and 
import or export licensing requirements, were not available.  
4.36.   Tajikistan's production of oil and gas is relatively small  and has been declining (Table  4.5). 
The accessible reserves, comprising 25 explored and registered oil and gas deposits, have been 
nearly exhausted. Most  prospected deposits are characterized by difficult geological conditions that 
would require capital -intensive boring to depths exceeding 5  km.  
4.37.   In September 2019, three companies had oil and gas exploration licences covered by 
production -sharing agreement s with the State. In addition, six companies held licence s for the 
"extraction of oil and gas and operation of oil and gas network facilities" , and 27 companies held 
licence s for the "storage and sale of oil, gas and their derivatives".  
4.38.   Tajikistan's insta lled oil -refining capacity remains modest. Most oil and refined petroleum 
products consumed domestically are imported. Tajikistan's register of natural monopolies includes 
three companies active in the production and transportation of oil and petroleum pro ducts by trunk 
pipelines. One of these is the state -owned Naftu Gaz. Natural monopolies are subject to price 
regulation by the Antimonopoly Service  (Section  3.3.4).  
 
22 Government Resolution No. 431, 30 August 201 1, amended by Government Resolution No. 443, 
2 July 2015. 
23 Government Resolution No.  234, 28 April 2018.  WT/TPR/S/399 • Tajikistan  
 
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  4.39.   Imports of natural gas account for more than 95% of Tajikistan's total annual demand. Most 
natural gas is imported via pipeline from Uzbekistan , on terms set out in bilateral agreements. 
Imports via pipeline were suspended between 2013 and 2017 due to strained relations with 
Uzbekistan.  
4.40.   The SOE Tajiktransgaz is the sole importer of natural gas by virtue of its control over 
Tajikistan's trunk pipelines. It operates 1,030  km of gas transmission pipelines, a distribution 
network of 30,000  km, and 23 high -pressure and 172 medium -pressure distribution stations. The 
gas supply infrastructure is made u p of two non -interconnected systems that serve Tajikistan's North 
and South regions, respectively. Tajiktransgaz and its gas distribution subsidiaries are in Tajikistan's 
register of natural monopolies.  
4.3  Manufacturing  
4.41.   Manufacturing output nearly doubled in nominal terms between 2013 and 2018 (Table  4.6), 
mostly driven by growth in the segments of metals and metallic products, non -metallic mineral 
products, food and beverages, and textiles and clothing. The sector's contribution to nominal GDP 
was estimated a t 8.1% in 2018  (Table  1.1).24 Tajikistan remained a net importer of manufactures 
throughout the review period, although its trade deficit nearly halved.  
4.42.   The food, beverages and tobacco processing industry continues to dominate manufacturing 
activity , with 36.2% of the sector's output in 2018. Nevertheless, aluminium processing remained 
the dominant source of export revenue during the period 2013-18. During the same period, domestic 
cement production grew steadily , and transformed Tajikistan from a net impor ter into a net exporter 
of cement (Tables  A1.1 and A1.2).  
Table 4.6 Manufacturing output by main categories, 2013 -18 
 
2013  2014  2015  2016  2017  2018  
Total manufacturing output (TJS million)  6,948  7,015  8,004  9,367  11,776  13,520  
 (%) 
Food, beverages and tobacco  51.6 46.6 43.5 39.4 36.5 36.2 
Textiles and clothing  19.6 18.7 16.1 16.2 20.0 18.3 
Leather goods and footwear  0.3 0.3 0.5 0.5 0.5 0.5 
Wood products  0.6 0.8 1.0 1.1 1.0 1.0 
Pulp and paper  1.2 1.7 1.8 1.2 1.2 1.8 
Petroleum products  1.6 1.4 0.6 0.7 0.7 0.8 
Chemicals  0.7 0.9 1.1 1.0 0.9 1.1 
Rubber and plastics  0.7 0.9 0.8 0.9 1.3 1.5 
Non-metallic mineral products  6.3 13.4 15.0 17.7 17.8 17.0 
Metals and metallic products  14.9 13.0 18.1 19.8 18.6 20.0 
Machinery  2.2 1.8 1.2 1.2 1.2 1.5 
Other  0.3 0.5 0.3 0.3 0.3 0.3 
Source:  TAJSTAT, Industry in the Republic of Tajikistan  (2019).  
4.43.   Manufacturing  has considerable potential for growth and diversification through better 
utilization of available resources and stronger linkages with other sectors of the economy, 
particularly energy, mining and agriculture. However, transportation and energy supply cha llenges, 
coupled with red tape and limited access to financing, remain a disincentive to establish 
manufacturing operations in Tajikistan.  
4.44.   To offset these disadvantages, Tajikistan offers a range of incentives aimed at fostering the 
economy's industrializ ation (Section  3.3.1) . For instance, the corporate tax rate applicable to 
manufacturing companies is set at 13% instead of the headline rate of 23%.  In 2018, a special tax 
concessions scheme was put in place to promote the domestic (full cycle) processing of cotton fibre, 
as well as leather, wool, raw silk and other agricultural raw materials.25 
 
24 Tajikistan's official industry statistics comprise extractive industries, processing industries, and the  
generation and distribution of electricity, gas and water. The figures presented in Table  4.6 cover only the 
processing industries component.  
25 Law No. 1511, 21 February 2018.  WT/TPR/S/399 • Tajikistan  
 
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  4.45.   In 2015 , Tajikistan established a state Fund for Entrepreneurship Support. Assets managed 
by the Fund increased from TJS  142 million in 2016 to TJS  238 million in 2018 (Table  4.10). In 2019, 
the city of Dushanbe established its own Industrial Enterprise Support Fun d. Details on these Funds' 
respective portfolios, support priorities and toolkits were not available.  
4.46.   The Ministry of Industry and New Technologies is responsible for policy formulation and 
implementation, including licensing, in the manufacturing sector, defined broadly to include 
extractive industries (except oil, gas, and water resources).26 Strategic policy documents for the 
sector include: the Concept of Industrial Development of the Republic of Tajikistan27, the Strategy 
for Industry Development until 2 03028, and the Programme for Light Industry Development until 
2022.29  
4.47.   State participation in the manufacturing sector remains significant and, in some cases, 
continues to crowd out private entrepreneurs. State -linked companies (fully and partially owned) 
are active in a range of industries, including: aluminium smelting; agri -processing; textiles and 
clothing; and the production of alcohol, chemicals, plastics, and construction materials.  
4.48.   The state -owned Tajik Aluminium Company (TALCO) and its subsidiaries remain Tajikistan's 
chief industrial asset, despite some recent performance setbacks. The group accounts for more than 
a third of industrial output, employs around 10,000 people , and is the largest consumer of electricity 
in Tajikistan (with large payment arrears for consumed electricity). Although it mainly smelts 
imported alumina under tolling schemes, TALCO also produces consumer goods, and has invested 
in electricity generation, coal and gold mining. It has sizeable business transactions with other stat e-
owned entities that may not always be conducted or settled on a fully commercial basis.30 TALCO 
benefits from customs duty and VAT exemptions on imported inputs for aluminium production 
(Section  3.1.3.4).  A state support package tailored to the group's ac tivities was adopted in 2015; 
details on implemented support measures were not available.31 
4.49.   The average MFN tariff on imports of manufactured goods (ISIC 3 definition) is 7.9% ( the 
same as the simple average rate on all products). Textiles, clothing , chemic als, and wood products 
enjoy some of the highest tariff protection levels (Section  3.1.3). Tajikistan applies export taxes on 
several goods, with a view to promoting domestic processing (Table  3.7).  
4.4  Services  
4.4.1   Transport  
4.50.   Tajikistan's landlocked position and predominantly mountainous terrain make continuous 
connectivity improvements crucial for its economic development. Most of the existing infrastructure 
was built as part of the broader transport system of the former Soviet Union, which was not designed 
to me et Tajikistan's economic interests as an independent nation. After several years of neglect 
following the Soviet Union's break -up, the authorities have been making significant investments in 
the rehabilitation and expansion of the transport infrastructure.  However , remaining infrastructure 
gaps and red tape continue to hinder trade flows. Although four of the six Central Asia Regional 
Economic Cooperation transport corridors cross its territory, Tajikistan does not yet take full 
advantage of the potential b enefits of international transit trade.  
4.51.   Roads are the dominant mode of transport in Tajikistan, given the rugged relief and 
challenging weather conditions. While passenger and cargo shipments have been steadily growing, 
the relative importance of railway transport has been declining (Charts  4.3 and 4. 4). According to 
the authorities, a significant share of international freight transport is still done by railway.  
 
26 Presidential Decree No. 12, 19 November 2013.  
27 Government Resolution No. 523 , 4 December 2003 . 
28 Government Resolution No. 1087, 16 May 2018 . 
29 Government Resolution No. 128, 29 March 2019. 
30 TALCO, Financial statements. Viewed at: https://talco.com.tj/ru/inv estors/finansovaya -otchetnost . 
31 Government Resolution No. 733 , 28 November 2015 , amended by Government Resolution No. 170 , 
1 April 2017.  WT/TPR/S/399 • Tajikistan  
 
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  Chart 4.3 Freight transportation by mode, 2013  and 2018  
 
Source:  TAJSTAT, Transport and communications in the Republic of Tajikistan (2019).  
Chart 4.4 Passenger transportation by mode, 2013 and 2017  
 
Source:  TAJSTAT, Transport and communications in the Republic of Tajikistan (2019).  
4.52.   The Ministry of Transport (MOT) is responsible for policy formulation for overland transport  
and oversees the construction and maintenance of the transport infrastructure. Entities under MO T 
supervision include: the State Service for Transport Supervision and Regulation;  the vertically 
integrated rail carrier (Tajik Railways); the national air carrier (Tajik Air); and other SOEs active in 
airport management, trolleybus and railway rolling -stock repairs, road transportation and logistics 
services, and transport infrastructure design, construction and maintenance. The Civil Aviation 
Agency under the Government of the Republic of Tajikistan, established in December 2017, is in 
charge of policy  formulation and implementation in the area of civil aviation.  
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  4.53.   Reforms and public investments in the transport sector have been guided by its bespoke 
development programme32, as well as by Tajikistan's medium -term development programme33 and 
national developme nt strategy.34 The overarching strategic objective common to all documents is to 
emerge from the communication deadlock and become a regional transit hub.  
4.54.   Tajikistan has undertaken identical GATS commitments for: aircraft repair and maintenance; 
selling and  marketing of air transport services; computer reservation systems; maintenance and 
repair of rail transport equipment; maintenance and repair of road transport equipment; and  freight 
transport agency. Apart from mode 4 (unbound), these commitments are ful l for market access and 
for national treatment, except that mode 3 (commercial presence) must be in the form of a Tajik -
incorporated juridical person.  
4.55.   Tajikistan's commitments for freight transportation by road stipulate additional limitations on 
market access (mode 1: unbound, mode 3: transport vehicles must be registered in Tajikistan 
(except for companies providing express delivery services) ) and on national treatment (mode 1: 
unbound). For bus station services, parking services, and other road transport supporting services, 
a market access limitation capping foreign participation at 51% was to expire five years after 
Tajikistan's WTO accession, and a national treatment limitation requires that at least 80% of bus 
station and parking workers be T ajik citizens. Cargo -handling services and storage and warehouse 
services are subject to a national treatment limitation requiring that at least 70% of workers be Tajik 
citizens; a market access limitation (mode 3: unbound) also applies to storage and ware house 
services for rail transport.35 According to the authorities, these limitations were never applied in 
practice.  
4.4.1.1   Road transport  
4.56.   Tajikistan's road network comprises 14,220 km of roads managed by the MOT , and 11,239 
km of feeder roads managed by local aut horities. There are 11 cargo and 51 passenger terminals. 
Given its age and poor maintenance, the bulk of the road network has become inadequate for current 
traffic volumes and loads. It is also skewed in connectivity terms, providing 11 border crossings wi th 
Uzbekistan, 4 with the Kyrgyz Republic, 1 with Afghanistan, and 1 with China.36 Besides the 
inadequate infrastructure, cumbersome border -crossing procedures lead to high transport and 
transit costs.  
4.57.   As at September 2019, approximately 56% of all roads we re paved. A significant share of the 
road network managed by the MOT was in poor condition (Table  4.7). All roads are state property. 
Road construction and maintenance are mainly funded by the State and are carried out by 
64 specialized units under the MOT . Although road maintenance funding has increased in recent 
years, it only covers approximately 30% of the estimated maintenance needs. In 2009, the 345 -km 
corridor linking the capital to the second -largest city and to the border with Uzbekistan became 
Tajikistan's first privately -operated toll road , under a 30 -year concession. The MOT is developing a 
strategy for outsourcing maintenance works on other roads, as well. A Road Asset Management 
System is being developed with ADB and World Bank support.  
4.58.   The pro vision of all freight and passenger road transport services is subject to licensing , and 
the assignment of routes is done by tendering. According to the authorities, licensing fees and 
requirements are applied uniformly, regardless of form of ownership or nationality. The road 
transport fleet comprises 17,738 freight and 9,703 passenger (excluding taxis) vehicles. 
International road transport services are provided by 27 companies , with a combined fleet of more 
than 2,000 cargo vehicles.  
 
32 The target ed state program me for the development of the transport complex  until 2025, adopted by 
Government Resolution No. 165, 1 April 2011.  
33 Medium -term Development Program me of the Republic of Tajikistan for 2016 -20, adopted by 
Government Resolution No. 678, 28 December 2016.  
34 National Development Strategy of the Republic of Tajikistan for the period up to 2030, adopted by 
Supreme Assembly Resolution No. 636, 1 December 2016. 
35 WTO document GATS/SC/151 , 22 April 2013 . 
36 The Kulma Pass  border crossing between Tajikistan and China,  located at an altitude of 4,363  m, is 
not open year -round due to harsh weather . Moreover, poor road condition s make it necessary to deconsolidate  
shipments and use smaller vehicles . WT/TPR/S/399 • Tajikistan  
 
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  Table 4.7 Actual condition of MOT -managed roads, 2019  
Network type  Length  
(km)  Good condition  
(%) Satisfactory condition  
(%) Bad condition  
(%) 
International  3,348  18 39 43 
Republican  2,129  10 31 59 
Local 8,743  9 25 66 
Source:  MOT. 
4.59.   The state institution Road Transport and Logistics Services publishes indicative fares for 
domestic passenger transport by road. According to the authorities, the purpose of these fares is to 
assist transport companies in their price -setting d ecisions. The MOT compensates service providers 
for the transport of privilege d passengers (disabled persons and World War II veterans) outside the 
city of Dushanbe on the basis of records submitted by the transporters. The transport of such 
passengers wit hin Dushanbe is funded by the city government.  
4.60.   International road transport is governed by bilateral agreements, typically based on permit 
systems. As at September 2019, Tajikistan had 13 such agreements in force, of which only 3 (with 
Kazakhstan, the Kyrg yz Republic , and the Russian Federation) provided for permit -free bilateral road 
transport and transit. Most of the remaining 10 agreements were based on a permit quota system. 
Other commonly stipulated restrictions related to cabotage traffic, taxation pr ovisions, means of 
transport registered in third countries, and carriers' right to establish commercial presence. None of 
the bilateral agreements contained provisions for the publication of Joint Committee decisions. 
Tajikistan's bilateral road transport agreements had an overall openness score of 57.4 out of 
100 (the maximum openness), according to an assessment based on the QuARTA methodology37, 
carried out by the International Road Transport Union ( IRU) in 2016.38 The bilateral agreement 
between Tajikista n and China had the lowest openness score (Chart  4.5), reflecting considerable 
penetration distance limitations and the prohibition of transit operations.39 
Chart 4.5 Bilateral road transport agreements by degree of openness, 2016  
 
Source:  IRU, An analysis of international road transport permit systems in Eurasia  (2016).  
4.61.   Tajikistan ratified the Intergovernmental Shanghai Cooperation Organisation agreement on 
the creat ion of favourable conditions for international road transport, signed on 
12 September   2014.40 The agreement stipulates that facilitation commitments, including the 
 
37 World Bank, Quantitative Analysis of Road Transport Agreements (QuARTA)  (2013). Viewed at:  
http://documents.worldbank.org/curated/en/175601468157187988/pdf/Quantitative -analysis -of-road-
transport -agreements -QuARTA.pdf .  
38 IRU, An analysis of international road transport permit systems in Eurasia  (2016) . 
39 Under Tajikistan's bilateral road transport agreement with China, Tajik carriers have the right to 
transport cargo to Kashgar (225km into China) , and Chinese carriers can operate as far as Dushanbe.  
40 Resolution No. 1743 , 21 January 2015 . 
WT/TPR/S/399 • Tajikistan  
 
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  establishment of a regional permit system for carriers registered in any of the signatory States, only 
apply to certain transport corridors.  
4.4.1.2   Railway transport  
4.62.   Upon independence, Tajikistan inherited three lines of the Soviet -era rail network providing 
connections to hubs in neighbouring Uzbekistan, but not consolidated into the domestic network. A 
new 40.7  km railroad line (Dushanbe -Bohtar -Kulyab), linking the existing southern and central lines, 
was inaugurated in August 2016. The resulting core network remains without a domestic connection 
to the northern line, accessible only via Uzbekistan.41 The main lines are non -electrified, 
broad -gauge , and have a cumulative length of 977.6  km, of which 62.1  km are double -track.  
4.63.   For the bulk of domestic freight traffic , Tajikistan's railway system remains an inferior option 
to roads , due to its fragmented na tional coverage and the lack of intermodal terminals for the 
transfer of cargo between trucks and rail wagons. The age and condition of the tracks and the 
locomotives translate in to performance limitations, both in terms of speed and load -carrying 
capabili ties. Cargo pilfer ing is also commonplace , and acts as an additional disincentive to us ing the 
railways. The authorities have plans for the electrification of certain lines with a view to improving 
their competitiveness.  
4.64.   The SOE Rohi Ohani Tojikiston (Taji k Railways) has a statutory monopoly over all rail transport 
services and infrastructure. In September 2019, it had 54 internal combustion locomotives, and 
2,068 freight and 424 passenger wagons. It has been implementing a Rolling Stock Renewal 
Programme i n several stages, to renovate its ageing fleet and improve energy efficiency. The 
authorities have no plans to privatize or open to competition any segment of rail transport services. 
Private companies that find it advantageous may own freight wagons, ther eby reducing the cost of 
rail transport services contracted from Tajik Railways.  
4.65.   The eligibility conditions for privilege d passengers in road and railway transport are identical. 
Tajik Railways receives compensation from the state budget for the transport of such passengers. 
According to the authorities, Tajikistan also applies discounts on internationally agreed freight 
transport tariffs based on the type of cargo transported , regardless of who owns it.  
4.4.1.3   Air transport  
4.66.   Tajikistan has 29 domestic and 4 intern ational airports; all of the latter had scheduled 
international services in 2018. The international airports are located in Dushanbe, Khuzhand, Kulyab, 
and Bohtar. Regular domestic flights connect Dushanbe to Khuzhand. Regular direct flights connect 
Dushan be airport to several  major international hubs; some  routes are operated by a single carrier, 
which facilitates monopoly pricing. A de facto  monopoly on the supply of jet fuel, and shortcomings 
in the regulation of airport and air navigation fees also contribute to the high overall cost of air 
transportation .42 
4.67.   Dushanbe international airport opened a new passenger terminal in 2014 and a new cargo 
terminal in 2018. It has a de jure  monopoly on ground handling services performed there. The lack 
of storage facilities and of cargo -handling equipment at most other Tajik airports continue to hamper 
the expansion of air transport services, including transit traffic. According to the authorities, none 
of the airports are capacity -constrained , and slot a llocation has not given rise to any competition 
concerns to date. There are no companies performing aircraft repairs and maintenance.  
4.68.   Tajikistan did not accede to the International Civil Aviation Organization  International Air 
Services Transit Agreement. I nternational air transport services are governed by bilateral 
agreements based on the principle of reciprocity. As at September 2019, Tajikistan had air traffic 
agreements covering 25 partner jurisdictions (Table  4.8). All bilateral agreements in force sti pulate 
 
41 The northern line 's importance for  Uzbek transit traffic  has declined since the construction of an 
alternative railroad in Uzbekistan that bypasses Tajikistan.  
42 World Bank Group, Tajikistan - Country Economic Memorandum : Nurturing Tajikistan’s Growth 
Potential  (2019). Viewed at: http://documents.worldbank.org/curated/en/283081560956198220/Tajikistan -
Country -Economic -Memorandum -Nurturing -Tajikistan -s-Growth -Potential . WT/TPR/S/399 • Tajikistan  
 
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  first through fourth freedoms of the air. Insufficient information on some of their key provisions 
precluded a meaningful comparison across these agreements.  
Table 4.8 Air transport agreements, 2019  
Partner  Date  Entry into force  
5th freedom 
7th freedom 
Cabotage 
Coopa 
Designationb 
OWN+c 
Pricingd 
Capacitye 
Statf 
Afghanistan  06.08.2002  30.06.2004  N N N N M n/a n/a n/a N 
Russian Federation  10.10.1992  12.09.1997  N N N N M n/a n/a n/a N 
India 10.05.2001  12.05.2002  N N N N S n/a n/a n/a N 
Turkey  10.09.1995  02.11.1995  N N N N M n/a n/a n/a N 
Iran 30.04.2002  04.11.2002  N N N N M n/a n/a n/a N 
Germany  27.03.2003  29.07.2009  N N N N M n/a n/a n/a N 
Kyrgyz Republic  26.05.2004  20.06.2008  N N N N M n/a n/a n/a N 
China  15.01.2007  02.10.2016  N N N N M n/a n/a n/a N 
Kazakhstan  13.09.2007  02.05.2008  N N N N M n/a n/a n/a N 
Korea, Republic of  12.04.2015  19.08.2015  N N N N S n/a n/a n/a N 
Turkmenistan  09.12.2007  20.06.2008  N N N N S n/a n/a n/a N 
Pakistan  30.03.2010  18.05.2011  N N N N S n/a n/a n/a N 
Bahrain , Kingdom of  28.05.2014  27.05.2019  N N N N S n/a n/a n/a N 
United Arab Emirates  26.11.2005  30.01.2017  N N N N M n/a n/a n/a N 
Uzbekistan  09.03.2018  13.03.2018  N N N N M n/a n/a n/a N 
Armenia  14.06.2017  19.12.2017  N N N N S n/a n/a n/a N 
Qatar  06.02.2017  26.07.2017  N N N N S n/a n/a n/a N 
Kuwait , State of  15.05.2016  31.08.2016  N N N N S n/a n/a n/a N 
Czech Republic  01.12.2016  03.05.2017  N N N N S n/a n/a n/a N 
Austria  14.10.2014  01.05.2015  N N N N S n/a n/a n/a N 
Luxembourg  09.06.2011  09.06.2011  N N N N S n/a n/a n/a N 
Azerbaijan  15.03.2007  12.12.2007  N N N N S n/a n/a n/a N 
Belarus  26.07.2000  03.11.2001  N N N N S n/a n/a n/a N 
Thailand  29.06.1995  29.09.1995  N N N N S n/a n/a n/a N 
Ukraine  07.03.2008  01.08.2008  N N N N S n/a n/a n/a N 
Note:  The term "Air Transport Agreements" encompasses air services agreements, MOUs, exchange of notes, and 
other such relevant instruments.  
a Clauses allowing cooperation between airlines (e.g. code -sharing): yes (Y) or no (N).  
b Type of designation: single (S) or multiple (M).  
c Type of withholding/ownership clause: not available (n/a).  
d Type of pricing clause: not available (n/a).  
e Type of capacity clause: not available (n/a).  
f The agreement provides for the exchange of statistics: yes (Y) or no (N).  
Source:  Information provided by the authorities.  
4.69.   Domestic traffic is reserved for nationally established airlines, regardless of ownership. Air 
fares o n domestic routes are approved annually by the Antimonopoly Service. Airlines operating 
domestic flights pay lower air navigation and airport fees.  
4.70.   Two airlines were registered in Tajikistan as at September 2019: the state -owned Tajik Air 
and the private airline Somon Air. The former suspended all its flights between January and 
July 2019, leaving the latter as the sole operator of regular passenger flights on several routes. Tajik 
Air has been experiencing financial difficulties for a number of years, whi ch prompted the adoption 
of a special state support programme for the airline in 2018.43 According to the authorities, the state 
support package includes repayment of the airline's international debts and of its arrears on domestic 
air navigation and airpor t fees, as well as the provision of resources to retain qualified staff.   
4.4.2   Telecommunications  
4.71.   Tajikistan's topography and weather conditions pose serious challenges to 
telecommunications infrastructure deployment and international connectivity. Virtually al l 
telecommunications equipment, whether employed in the deployment of networks or by end -users, 
 
43 Government Resolution No.  476, 25 September 2018.  WT/TPR/S/399 • Tajikistan  
 
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  is imported. The expansion of networks is also held back by, inter alia , a lack of qualified personnel, 
users' relatively low purchasing power, and the unreliab le electricity supply.  
4.72.   According to available statistics, telecommunications service providers' revenues increased 
from TJS  126.0 million in 2013 to TJS  263.1 million in 2018.44 However , telephony and Internet 
subscriptions were on a downward trend during that period (Table 4. 9), partly as a reflection of a 
tightened regulatory environment . Tajikistan lags behind most CIS countries in terms of fixed -line 
network subscriptions (telephony and Internet).45 A significant divide remains between urban and 
rural areas in terms of fixed -line network coverage. The long routes to the backbones that carry 
most of the world's Internet traffic , and the need to exchange local traffic internationally , translate 
into high Internet access costs that discourage uptake and use.46  
Table 4.9 Subscriptions by segment, 2013 -18 
  2013  2014  2015  2016  2017  2018  
Subscriptions (million)       
 
     Fixed -line telephony  0.39 0.40 0.40 0.43 0.39 0.37 
     Fixed -line telephony (active)  0.39 .. .. 0.15 0.13 0.13 
     Mobile telephony  10.67  11.40  11.20  8.68 6.62 6.49 
     Mobile telephony (active)  6.10 6.40 5.20 4.42 3.97 4.58 
     Internet  3.80 3.80 3.00 2.38 2.20 2.77 
.. Not available.  
Source:  Communications Service under the Government of the Republic of Tajikistan.  
4.73.   Tajikistan undertook  GATS commitments for courier services, basic and value -added 
telecommunications services, and audiovisual services (except broadcasting).47 Its general approach 
has been to limit market access and national treatment only with respect to mode 4 (unbound) , and 
to require that commercial presence take the form of a Tajik -incorporated juridical person. Additional 
limitations on national treatment (mode 3: unbound with respect to access to state support) are 
stipulated for motion picture and video tape product ion and distribution services, and for motion 
picture and video tape projection services. The latter are also subject to a (mode  3) national 
treatment limitation with respect to the "timing and selection of repertoire for selected segments of 
the populatio n". Tajikistan's commitments for the sale of TV and radio program mes to TV and radio 
stations (excluding broadcasting) cover only modes  1 and 2.  
4.74.   Tajikistan adopted an information and communications technology ( ICT) for Development 
Strategy in 2003 , and a programme for ICT Development and Implementation in 2018.48 The main 
objectives set out in these documents include: improving the legal framework ; expanding and 
upgrading infrastructure ; and ensuring information security. Tajikistan also adopted strategies a nd 
programmes aimed at developing an electronic government system.  
4.75.   The legal framework for the telecommunications sector comprises the Law on Electronic 
Communications49, the Law on Postal Communications50, the Law on Licensing Certain Types of 
Activities, and the Administrative Violations Code, as well as government and ministerial  resolutions. 
Whereas universal service is provided in the postal communications segment, universal service 
obligations and a mechanism to finance their provision in the electroni c communications segment 
are not clearly defined.  
4.76.   Entry in to Tajikistan's telecommunications market is not subject to foreign ownership 
restrictions and, in principle, foreign and domestic operators enjoy the same rights. However , the 
case for deeper regul atory reform aimed at ensuring fair competition grew stronger during the review 
period. Sector -specific measures implemented over the recent past include: increased tax burden in 
 
44 TAJSTAT, Transport and communications in the Republic of Tajikistan (2019).  
45 ITU, Measuring the Information Society Report , Volume 2 (2018).  
46 Internet Society, Tajikistan:  Internet Exchange Point Environment Assessment  - June 2017 . Viewed 
at: https://www.internetsociety.org/wp -content/uploads/2017/08/ISOC -Tajikistan -IXP-assessment.pdf .  
47 WTO document GATS/SC/151 , 22 April 2013.  
48 Presidential Decree No. 1 174, 5 November 2003, and Government Resolution No. 519, 31 October 
2018.  
49 Law No. 56, 10 May 2002.  
50 Law No. 39, 1 August 2003.  WT/TPR/S/399 • Tajikistan  
 
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  the mobile segment ; discretionary application of tax rules and price controls ; centralization of 
international voice and Internet traffic ; and controls on SIM card sales and ownership.51 
4.77.   Tajikistan still maintains a system of technology -specific  activity licences instead of a less 
burdensome general authorization regime. Market cont estability could also be strengthened through 
regulatory provisions that establish or clarify, inter alia : infrastructure -sharing obligations; 
interconnection terms and charges; a reference offer for wholesale broadband;  (interconnection and 
spectrum) disp ute resolution procedures;  spectrum trading; number portability; limits on long -term 
end-user contracts; domestic mobile roaming; and infrastructure access by virtual network 
operators.  
4.78.   The Communications Service under the Government of the Republic of Taj ikistan (CS) is 
responsible for: elaborating sectoral policy proposals; licensing, regulating and supervising 
communications activities, including by adopting technical regulations and quality -of-service 
standards ; and managing SOEs in the sector. The inad equate separation of the policymaking, 
regulatory and commercial functions continues to raise concerns.52 The CS also manages the national 
numbering system  and provides administrative support to the State Commission on Radio Frequency 
Spectrum. According to the authorities, no spectrum auctions have been held to date, as demand 
has not exceeded supply. Price regulation in the telecommunications sector is the rem it of the 
Antimonopoly  Service (AMS).53  
4.79.   The state -owned incumbent telecommunications operator, Tojiktelecom , remains the only 
provider with fixed -line network presence in all regions of Tajikistan , and it dominates the respective 
telephony and Internet seg ments. Its fixed -line network infrastructure is used to varying extents by 
several other providers. Tojiktelecom also holds a 25% interest in TT -Mobile, the second largest of 
Tajikistan's four mobile operators , with a market share of 26.5% as at January 20 19.54 During the 
review period, one mobile operator ceased activit ies, and foreign investors in two other operators 
exited the market through the sale of their shareholdings.  
4.80.   Previously,  Tojiktelecom receive d compensation for the loss of revenue following t he 
elimination of its exclusive right to international voice traffic by way of a mark -up (EUR  0.03/minute) 
on all other operators' termination rates for incoming international calls.55 According to the 
authorities, this mark -up has been eliminated.  
4.81.   In Decem ber 2015, Tajikistan approved the establishment of a Single Communications 
Centre  (SCC) at Tojiktelecom that would centralize  all international voice and Internet traffic, with 
a view to combatting national security threats.56 While the SCC's establishment did not create a 
de jure monopoly, it has raised concerns about the future availability of traffic from alternative 
providers  and has impacted on investment decisions in the segment. Faced with higher 
interconnection costs once the SCC became operational, mobile operators increased their end -user 
rates.57 According to press reports, in January 2018 , Tojiktelecom became the sole supplier of 
wholesale Internet in Tajikistan.58 However, the authorities affirm that wholesale Internet rates 
declined following the SCC's creation. Details on the regulatory framework governing international 
voice and Internet traffic and the SCC's role as a wholesale provider were not available.  
 
51 World Bank, Tajikistan - Country Economic Memorandum : Nurturing Tajikistan’s Growth Potential  
(2019). Viewed at: http://documents.worldbank.org/curated/en/283081560956198220/Tajikistan -Country -
Economic -Memorandum -Nurturing -Tajikistan -s-Growth -Potential . 
52 World Bank, Tajikistan - Country Economic Memorandum : Nurturing Tajikistan’s Growth Potential  
(2019). Viewed at: http://documents.worldbank.org/curated/en/283081560956198220/Tajikistan -Country -
Economic -Memorandum -Nurturing -Tajikistan -s-Growth -Potential .  
53 AMS Order No. 31, 4 April 2019, est ablishing a minimum price on Internet traffic, was cancelled on 
23 April 2019.  
54 TAJSTAT, Transport and communications in the Republic of Tajikistan (2019).  
55 European Bank for Reconstruction and Development , Electronic Communications Sector Comparative 
Assessment: Tajikistan – Country Summary  (2012). Viewed at: 
https://www.ebrd.com/downloads/legal/telecomms/tajikistan -2012.pdf . 
56 Government Resolution No. 765, 30 December 20 15. 
57 Digital.Report, Tajik mobile operators increase the cost of calls abroad . Viewed at: 
https://digital.report/sotovyie -operatoryi -tadzhikistana -povyisili -stoimost -zvonkov -za-rubezh .  
58 Radio Ozodi, Mobile operators in Tajikistan are dissatisfied with the state monopoly on the Internet. 
Viewed at: https://rus.ozodi.org/a/29068236.html . WT/TPR/S/399 • Tajikistan  
 
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  4.82.   Any radio or telecommunications equipment, whether used in the deployment of networks or 
by end -users, requires certification  before it may be sold for use, imported, or installed in 
Tajikistan.59 In principle, a certificate of conformity may be obtained from either Tajikstandard or 
the CS.  Subsequent importations of previously certified items must also undergo conformity 
certification. Certificates of conformity issued in foreign jurisdictions are not recognized as equivalent 
in Tajikistan.  
4.83.   Nationwide service coverage is one of Tajikistan's licensing requirements for the postal 
communications segment. Despite competition from companies operating locally without a formal 
licence60, the state -owned Pochtai Tochik (Tajik Post) was a de facto  monopolist until 2019 when 
another company, Pochtai Asr, received a licen ce to provide postal  and courier services.  
4.84.   Tajik Post is the universal service provider for mail correspondence weighing up to 100 
grams.61 An annual national budget allocat ion of TJS 200,000  is intended to cover any losses 
resulting from the provision of this service.  
4.4.3   Finan cial services  
4.85.   Due to its underdeveloped state, particularly in the non -bank segments, the financial system 
continues to impede the growth of Tajikistan's  economy. International development partners remain 
an important  source of funding for domestic credit expansion. The financial services sector 
contributed an estimated 0.6%  to GDP in 2018, down from 1.6% in 2013 (Table  1.1). Financial 
intermediation, as reflected by the ratio of the (bank -dominated) overall loan portfolio to GDP, was 
some 12.3% in June 2019 against 19.4% in 2013  (Table  4.10).  
4.86.   The worsening performance was largely attributable to financial difficulties  in the banking 
segment, stemming from high credit and concentration risks  and exacerbated by the high degree of 
dollarization  in the economy.62 Although they have been declining since 2017 , the levels of non -
performing loans and foreign -currency  denominated deposits and loans remain high (Table  4.10). 
Government involvement in the sector, through ownership and targeted credit lin es, remains 
significant , which may compromise the level playing field. Weaknesses in the credit information 
infrastructure also continue to hamper the sector's development.  
4.87.   Total financial sector assets represented 31% of GDP in June 2019.63 Banks continue  to 
dominate the financial system, accounting for 80.5% of total assets in June 2019, down from 82% 
in 2013. Microfinance institutions (MFIs) represent approximately 15% of total financial sector 
assets, and the respective shares of the pension and insuran ce segments remain below 5% 
(Table  4.10). Banks accounted for 73.4% of all loans in June 2019, down from 84.1% in 2013.  
4.88.   The share of loans to SOEs in total financial system loans rose from 12.1% in 2013 to 24.8% 
in 2018. Most loans remain short - to medium -term. The average term of bank loans to businesses 
increased from 362 to 412 days between 2013 and 2017 but dropped to 364 days in 2018. Bank 
lending was mainly concentrated in manufacturing, international trade , and consumption, whereas 
MFI loans f ocused mostly on consumption, agriculture , and international trade.64 
 
59 Government Resolution No. 450, 2 September 2010. 
60 According to press reports, the CS sealed the offices of four courier services companies in June 2017 
following the licensing legislation's entry into forc e. ASIA -Plus, Only one mail service agency remains in 
Tajikistan's market. Viewed at: https://www.asiaplustj.info/en /news/tajikistan/economic/20170621/only -one-
mail-service -agency -remains -in-tajikistans -market . 
61 Government Resolution No. 185, 23 June 2003 . 
62 World Bank, Tajikistan - Country Economic Memorandum : Nurturing Tajikistan’s Growth Potential  
(2019). Viewed at : http://documents.worldbank.org/curated/en/283081560956198220/Tajikistan -Country -
Economic -Memorandu m-Nurturing -Tajikistan -s-Growth -Potential . 
63 National Bank of Tajikistan (NBT), Financial System  Overview . Viewed at: https://nbt.tj/files/suboti -
moliyavi/Ш арҳи%20низоми%20молиявии/2019/Sharhi_nizomi_moliyavi_semoha_2_2019.pdf .  
64 NBT, Banking Statistics Bulletin  (April 2019). Viewed at:  
https://nbt.tj/ru/statistics/statistical_bulletin.php .  WT/TPR/S/399 • Tajikistan  
 
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  Table 4.10 Financial system indicators, 2013 -19 
 
2013  2014  2015  2016  2017  2018  2019a 
Total assets (TJS million), of which  11,530  13,265  16,437  21,843  21,746  22,118  22,427  
  Banks  9,451  10,581  13,246  18,672  18,237  18,070  18,044  
    State -owned banksb 1,297  1,778  2,467  10,678  9,568  9,595  9,458  
  Micro finance institutions (MFIs)  1,905  2,491  2,926  2,515  2,695  3,131  3,398  
  Fund for entrepreneurship support  - - - 142 219 229 238 
  Insurance companies  174 193 265 236 295 372 405 
  Social insurance and pension agency  .. .. .. 97 114 131 131 
  Leasing companies  .. .. .. 181 186 185 211 
Loans (TJS million), of which  7,395.6  9,661.3  11,223.0  9,817.5  8,507.3  8,676.0  8,904.8  
  Banks  6,021.1  7,767.0  9,235.7  8,121.7  6,811.9  6,606.5  6,532.9  
  MFIs 1,374.5  1,894.3  1,987.3  1,695.8  1,695.4  2,069.5  2,371.9  
Non-performing loans/total loans (%)  13.6 21.2 26.3 47.6 36.5 31.1 25.5 
FC loans/total loans (%)  62.5 62.5 65.3 63.8 61.0 57.2 52.1 
Loans/GDP (%)  19.4 21.2 23.2 18.0 13.9 12.6 12.3 
Deposits (TJS million), of which  5,518.0  6,690.6  8,613.5  9,243.2  9,283.5  9,723.8  9,556.2  
  Banks  5,296.0  6,446.5  8,172.4  8,848.7  8,720.5  9,041.1  8,843.0  
  MFIs 224.8  244.1  441.1  394.5  563.0  682.7  713.2  
FC deposits/total deposits (%)  68.4 65.6 69.5 62.4 55.4 51.0 48.0 
Deposits/GDP (%)  13.6 14.7 17.8 17.0 15.2 14.1 13.2 
Interest rate spreadc, TJS (% point)  23.5 23.6 24.2 24.4 27.7 25.4 21.5 
Interest rate spreadc, FC (% point)  22.0 21.2 20.2 18.3 20.7 17.0 15.4 
Note:  FC stands for foreign -currency denominated.  
- None.  
.. Not available.  
a At 30 June 2019.  
b Including two commercial banks bailed out in 2016.  
c Indicates the difference between the weighted average interest rates on all deposits attracted and all loans 
issued for the period.  
Source:  National Bank of Tajikistan.  
4.89.   The National Bank of Tajikistan (NBT) regulates and supervises the banking, microfinanc e 
and, since March  2017, insurance segments.65 Its strategic goals include: ensuring price stability 
and resilience to external shocks ; and promoting a sound and inclusive financial system. Tajikistan's 
legislation does not provide for the establishment and operation of private pension funds. The Agency 
for Social Insurance and Pensions under the Government of the Republic of Tajikistan i s the central 
executive body administering compulsory and voluntary social and pension insurance. Payments to 
social insurance and pension beneficiaries are made exclusively  through the state -owned 
AmonatBank. The Ministry of Finance and the NBT share comp etences in the regulation and 
supervision of the securities markets . 
4.90.   During the review period, Tajikistan enacted new Law on Pledge of Movable Property and 
Registration of Secured Liabilities , and on Payment Services and Payment System , and implemented  
a Unified State Register of Secured Liabilities . Amendments to several laws were also adopted with 
a view to establishing a durable mechanism for the resolution of insolvent banks. Initiatives to 
strengthen the financial system's regulatory and supervisory fr amework were aimed at improving 
asset classification and provisioning, and the management of foreign exchange and credit risk. In 
April 2015, the NBT issued instructions on the carrying out of foreign currency transactions, which 
required the closure of al l currency -exchange points owned by individuals .  
4.91.   A number of  financial services are VAT -exempt (Section 3.3.1.1). The financial services sector 
was outside the scope of Tajikistan's competition regime until May 2017 (Section 3.3.4.1).  
4.4.3.1   Banking and microfinance  
4.92.   As at 30 June 2019 , Tajikistan's banking segment comprised 17 banks and 61 MFIs 
(24 deposit -taking microcredit companies, 6 microcredit companies , and 31 non -commercial 
microcredit funds). There were ten banks with foreign equity participation , of which six, including 
one branch and three subsidiaries of foreign banks, were majority foreign -owned (more than 50% 
 
65 Government Resolution No. 408 , 1 October  2016, and President ial Decree  No. 851 , 13 March 2017 . WT/TPR/S/399 • Tajikistan  
 
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  of the capital). Foreign equity  accounted for 9.8% of total charter capital in the banking system, 
down from 34.4% in 2013 .  
4.93.   Foreign ba nks may enter the Tajik market by establishing a branch or  a subsidiary, subject 
to the requirements stipulated in Tajikistan's GATS schedule of commitments .66 They may also open 
unlicensed representative offices, which are not allowed to conduct direct fin ancial activity in 
Tajikistan.  While there are no bank -specific foreign equity caps,  Tajikistan's GATS commitments 
foresee possible restrictions if foreign capital participation in the Tajik banking system exceeds 51%.  
The authorities affirm that no such r estrictions have been applied to date.  Licensing and prudential 
requirements apply uniformly to all institutions regulated by the NBT, regardless of form of 
ownership or nationality.  
4.94.   During the review period , 15 credit institutions  entered the Tajik market , and more than 
60 credit institutions  had their licences revoked. Two troubled banks, Agroinvestbank and 
Tojiksodirotbank, were bailed out by the State in 2016, subject to a pre -defined timeline for buying 
back their shares from the Ministry of Fina nce. As at July 2019,  the State's owner ship interest in 
these banks was 87.3% and 85.2%, respectively. In July 2019, the three largest banks in Tajikistan 
accounted for 50.9% of total bank assets, 55.7% of total deposits , and 39.9% of gross loans. The 
corresponding figures for 2013 were 61%, 32% , and 37%.  Two banks had country -wide branch 
networks.  
4.95.   In November 2018, the NBT adopted rules for the designation of systemic credit institutions.67 
Pursuant to these rules, the NBT is to update annually the list of such institutions and publish it on 
its website. As at February 2019, the list comprised three systemic banks, headed by the 
state-owned savings bank (Amonatbank), and one potentially systemic MFI.68 
4.96.   Pursuant to Tajik legislation, deposits at Amonatbank are  fully guaranteed by the State. All 
remaining deposit -taking credit institutions must make contributions to the Individuals' Deposit 
Insurance Fund (IDIF) according to the size and currency denomination of their portfolios of 
individuals' deposits (0.1% of  deposits in somoni and 0.3% of foreign -currency deposits).69 The 
maximum compensation amount provided  by the IDIF in the event of bankruptcy of a credit 
institution (bank or MFI)  is 500 standard units (TJS  27,500 ) for deposits in somoni and 350 standard 
units (TJS  19,250 ) for foreign -currency deposits. A s at end-June 2019 , the assets of the IDIF 
corresponded to 94.1% of all non -performing loans.  
4.4.3.2   Insurance  
4.97.   As at 30 June 2019 , the insurance market comprised 19 insurance companies, including 
2 state-owned insurers and 1 mutual insurance company.70 No reinsurance companies have been 
incorporated in Tajikistan to date . In the first half of 2019, gross  written premiums amounted to 
TJS 97.4 million , of which 0.9% and 33.4%  were attributable to compulsory public  insurance and 
compulsory insurance, respectively . 
4.98.   The state unitary enterprise Tochiksugurta  is the only provider of  compulsory public  
insurance ; it also offers six classes of compulsory insurance, competing with another insurer, 
Sugurtai avvalini milli , in three of these.71 Another two classes of compulsory insurance are offered 
by the state unitary enterprise  Tajiksarmoyaguzor .72 
 
66 WTO document GATS/SC/151 , 22 April 2013.  
67 NBT Board Resolution No. 163, 30 November 2018.  
68 NBT, List of systemically important credit institutions and potential systemically important credit 
institutions in the Republic of Tajikistan for 2019 . Viewed at: https://nbt.tj/ru/suboti -moliyavi/intishorot.php .  
69 Law No. 1252, 23 November 2015.  
70 NBT, Unified State Register of Insurance Market Professional Participants. Viewed at: 
https://nbt.tj/ru/sugurta/fehrist.php . 
71 Compulsory public insurance is financed  by the state  budge t and comprises insurance coverage of  
Tajikistan's: President;  members of parliament; customs officials ; military personnel; civil servants ; judges ; 
and prosecutors and investigators  of the prosecution authorities .  
72 Compulsory insurance classes include: passenger insurance (automobile, air, water, railway and 
international road transport); property insurance of agricultural enterprises; fire insurance (buildings, 
structures and property); civil liability of vehicle ow ners; accident insurance of workers employed in jobs that WT/TPR/S/399 • Tajikistan  
 
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  4.99.   Insurance activiti es can only be performed by Tajik -incorporated companies  licensed by the 
NBT. The Law on Insurance Activity  stipulates a set of requirements for insurance companies with 
foreign participation . These include: a 50% limit on the share of foreigners in the co mpany's board 
of directors; and prior approval from the NBT of all transactions involving foreign acquisition of 
ownership interest in the company or its subsidiaries.73 Pursuant to Tajikistan's GATS commitments, 
nationality and residency limitations on national treatment  were to be eliminat ed by 2018.74  
4.100.   Tajikistan's regulatory framework has been deemed to require further reforms to align it to 
international best practices .75 According to the authorities, prudential requirements apply uniformly 
to all insurance companies, regardless of form of ownership or nationality . Tajikistan does not have 
a guarantee fund designed to cover compensation payments in case of insurer insolvency.  
4.4.3.3   Securities   
4.101.   Tajikistan's capital market is still embryonic , reflecting restrictions on the trading of central 
bank and government securities, as well as poor disclosure of  financial statements by most Tajik 
companies .76 As at September 2019 , it comprised two stock exchanges, seven securities brokers, 
four registrars, and one central depository.  The Central Asian Stock Exchange (CASE),  established 
by private investors in April 2015, was the first platform for organized trading of securities in 
Tajikistan. As at January 2020, only one corporate bond , issued  in 2017, was listed on the CASE . An 
alternative platform, the Asian Stock Exchang e, was established in 2018.  
4.102.   In principle, foreign ers and  companies with foreign participation receive national treatment 
in licensing requirements and other prerequisites for performing professional activities on the 
securities market.  
4.4.4   Tourism  
4.103.   Dominated by mountain ranges interspersed with valleys, Tajikistan's territory spans an 
altitude range from 300  m to 7,495  m above sea level. Its mountain peaks and numerous glaciers 
are the source of a vast system of rivers and lakes, which supports a wide variety of animal and 
plant life. The main tourist attractions include mountain trekking and climbing, ecotourism, wildlife, 
the Silk Road routes, and cultural experiences. Tajikistan has considerable potential to expand its 
tourism product offer, including throug h the development of the crafts and spa and wellness 
segments.  
4.104.   As at September 2019 , protected nature areas represented 2 2% of the territory. These areas 
comprised four natural reserves (Tigrovaya Balka, Ramit, Dashti Djum, and Zorkul), 13 sanctuaries , 
and two parks for recreational and educational purposes.77 The authorities are currently working on 
reforms that would clarify the del ineation and strengthen the management of tourism and protected 
areas.  
4.105.   According to the available statistics , the tourism sector expanded during the review period 
(Table 4. 11).78 Tourist arrivals and tourism -related activity licences have been on the rise. In 2019, 
there were 268 registered accommodation facilities, with a combined capacity of 15,719  beds. 
Several hotels have been given a star rating by Tajikstandard , based on broad criteria (size, 
 
pose an increased risk to life and health ; insurance  of property leased by state organizations and enterprises ; 
and certain freight traffic insurance.  
73 Law No. 1349, 23 July 2016 . 
74 WTO document GA TS/SC/151 , 22 April 2013.  
75 World Bank, Tajikistan - Country Economic Memorandum : Nurturing Tajikistan’s Growth Potential  
(2019). Viewed at: http://documents.worldbank.org/curated/en/283081560956198220/Tajikistan -Country -
Economic -Memorandum -Nurturing -Tajikistan -s-Growth -Potential . 
76 World Bank, Tajikistan - Country Economic Memorandum : Nurturing Tajiki stan’s Growth Potential  
(2019). Viewed at: http://documents.worldbank.org/curated/en/283081560956198220/Tajikistan -Country -
Economic -Memorandum -Nurturing -Tajikistan -s-Growth -Potential . 
77 TAJSTAT, Tajikistan in figures  (2018).  Viewed at: http://stat.ww.tj/publications/June2019/tajikistan -
in-figures -2018.pdf .  
78 Due to data collection weaknesses, reliable estimates of the sector's contribution to GDP were not 
available.  WT/TPR/S/399 • Tajikistan  
 
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  affiliation with a major brand , etc.). The authorities are c urrently working on an improved 
classification of tourist facilities , with a focus  on the level of service provided . 
Table 4.11 Selected tourism sector indicators, 2013 -18 
 
2013  2014  2015  2016  2017  2018  
Travel and tourism revenue (TJS million)  1.0 1.8 2.8 2.1 4.0 16.9 
Number of activity licences  90 97 107 119 105 144 
Number of tourist arrivals ( '000 people)  208.0  213.0  413.0  344.0  431.0  1,037.6  
Source:  TAJSTAT, Tajikistan in figures  (2018) ; and data provided by the authorities.  
4.106.   Inconvenient and expensive transport links, particularly the limited network of direct 
international flights, remain a major constraint to tourism development in Tajikistan. Other 
challenges include inadequate access to finance and infrastructure weaknesse s, notably in electricity 
supply and telecommunications. To offset these disadvantages, Tajikistan offers investors in the 
tourism industry a five -year profit tax holiday for newly established tourist companies, as well as 
customs duty and VAT exemptions f or equipment and building materials imported for the purpose 
of construction or reconstruction of the tourism infrastructure.79 The authorities are also making 
infrastructure upgrades with the aim of attracting private investors to designated Tourism 
Develo pment Zones (Varzob, Baljuvon, and Romit).  
4.107.   During the review period, Tajikistan reduced its consular fees for tourist visas , and took 
steps to facilitate visa issuance formalities. Since 2016, incoming tourists of 112 nationalities can 
opt for Tajikistan's  e-visa scheme to apply for, obtain and download a tourist visa online. 
Alternatively, a visa can be issued upon arrival at any of Tajikistan's international airports  to visitors  
of 46 nationalities. In January 2017, Tajikistan also implemented an electron ic system for the 
submission and processing of applications for all visa types. A visa -free travel regime between 
Tajikistan and Uzbekistan was implemented  in March 2018.  
4.108.   Tajikistan's GATS commitments cover hotels and restaurants (including catering), trav el 
agency and tour operator services, and tourism guide services. Its general approach has been to 
limit market access and national treatment only with respect to mode 4 (unbound) , and to require 
that commercial presence take the form of a Tajik -incorporat ed juridical person. Tourism guide 
services are also subject to a (mode  3) national treatment limitation requiring that natural persons 
providing such services be Tajik citizens.  
4.109.   The main laws governing the tourism sector are the Law on Tourism , and the La w on 
Domestic Tourism.80 Strategic directions for the sector were set out in: a concept document for the 
period 2009 -19; tourism development programmes (2015 -17 and 2018 -20); a tourism development 
strategy (2018 -30); and action plans for tourism investment promotion (2014) and tourism 
marketing (2015). Identified priori ty action areas include: improving infrastructure; developing 
tourist products and a marketing strategy; improving regulation (licensing and grading); training for 
quality of service; establishing state support mechanisms; and improving statistics collecti on.  
4.110.   In 2017, the Committee for Youth, Sports and Tourism Affairs was split into the Tourism 
Development Committee and the Committee for Youth and Sports Affairs, both reporting directly to 
the Government. Besides responsibility for sectoral policy formula tion, the Tourism Development 
Committee took over tourism development, marketing and activity licensing .81 The Committee on 
Environment under the Government of the Republic of Tajikistan is in charge of  wildlife preservation 
and the management of protected nature areas.  
4.111.   All entities wishing to carry out tourism -related activities in Tajikistan are required to obtain 
a licence. Tourism activity licences are valid for five years (renewable).  In principle, licensing 
requirements and fees are applied uniformly,  regardless of form of ownership or nationality.  Entities 
wishing to participate in international  tourism fairs  may be allowed to use, free of charge, the 
exhibition space paid for by the Tourism Development Committee .  
 
79 Laws No. 1422 and No. 1423, 30 May 2017 , and Law No. 189, 12 April 2018 . 
80 Laws No. 824, 3 September 1999, and No. 796 , 18 July 2017 . 
81 Law No. 258 , 27 May 2017 .  WT/TPR/S/399 • Tajikistan  
 
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  4.112.   Tajikistan concluded bilateral coope ration agreements with 19 economies  with a view to 
enhancing institutional cooperation in the coordination of tourism -related activities and the 
promotion of tourism products . Tajikistan is also a signatory, together with Kazakhstan, the Kyrgyz 
Republic, T urkmenistan and Uzbekistan, of a Mutual Cooperation Programme for 2018 –19 that 
outlines several joint initiatives, including in tourism.  WT/TPR/S/399 • Tajikistan  
 
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  5  APPENDIX TABLES  
Table A1. 1 Merchandise exports by HS sections and main chapters, 2013 -18 
(USD million and %)  
Description  2013  2014  2015  2016  2017  2018  
Total exports  919 813 898 899 984 1,074    
(% of total exports)  
1 - Live animals; animal products  0.0 0.0 0.1 0.0 0.1 0.1 
2 - Vegetable products  5.8 5.0 4.4 3.1 2.6 1.9  
08. Edible fruit and nuts; peel of citrus fruit or melons  3.5 3.4 2.2 1.5 1.4 1.1  
07. Edible vegetables and certain roots and tubers  1.5 1.0 1.2 0.8 0.3 0.4  
13. Lac; gums, resins and other vegetable saps and extracts  0.4 0.3 0.7 0.6 0.8 0.3 
3 - Animal or vegetable fats and oils; prepared edible fats  0.0 0.0 0.0 0.0 0.0 0.0 
4 - Prepared foodstuffs; beverages, spirits and vinegar; tobacco  0.1 0.3 0.3 0.5 0.5 0.4  
24. Tobacco and manufactured tobacco substitutes  0.1 0.2 0.2 0.4 0.4 0.2 
5 - Mineral products  11.9 27.5 22.8 34.2 49.3 50.7  
26. Ores, slag and ash  10.9 21.6 17.0 26.6 39.4 37.3  
27. Mineral fuels, mineral oils and products of their 
distillation  0.7 5.5 5.5 5.8 5.3 7.4 
 
25. Salt; Sulphur; earths and stone; plastering materials, 
lime and cement  0.3 0.4 0.4 1.8 4.7 6.1 
 
   of which, 2523. Portland cement  0.0 0.0 0.0 1.7 4.7 6.1 
6 - Products of the chemical or allied industries  0.1 0.1 0.1 0.2 0.3 0.7  
28. Inorganic chemicals; organic or inorganic compounds of 
precious metals  0.0 0.0 0.0 0.2 0.2 0.6 
 
36. Explosives; pyrotechnic products; matches; certain 
combustible preparations  0.0 0.0 0.0 0.0 0.0 0.1 
7 - Plastics and articles thereof; rubber and articles thereof  0.0 0.1 0.0 0.1 0.1 0.0 
8 - Raw hides and skins, leather, fur  skins and articles thereof; 
travel goods, handbags; articles of animal gut  0.4 0.5 0.4 0.3 0.3 0.2 
 
41. Raw hides and skins (other than fur  skins) and leather  0.4 0.5 0.4 0.3 0.2 0.2 
9 - Wood and articles of wood; wood charcoal; cork and articles of 
cork 0.0 0.1 0.0 0.0 0.0 0.0 
10 - Pulp of wood or of other fibrous cellulosic material; paper and 
paperboard and articles thereof  0.0 0.7 3.5 0.0 0.0 0.1 
11 - Textiles and textile articles  24.8 20.1 19.0 17.0 18.5 21.1  
52. Cotton  22.3 17.5 17.4 15.3 16.3 19.1  
62. Articles of apparel and clothing accessories, not knitted 
or crocheted  2.1 2.4 1.4 1.6 2.0 1.8 
12 - Footwear, headgear, umbrellas; prepared feathers and 
articles; artificial flowers  0.0 0.0 0.0 0.0 0.0 0.0 
13 - Articles of stone, plaster, cement, etc.; ceramic products; 
glass and glassware  0.0 0.0 0.0 0.0 0.0 0.0 
14 - Natural or cultured pearls, precious or semi -precious stones, 
precious metals  8.3 10.1 18.8 11.0 0.2 0.2 
15 - Base metals and articles of base metal  42.5 29.9 25.9 25.1 23.3 21.9  
76. Alumin um and articles thereof  41.6 29.0 24.7 23.3 20.6 18.8  
81. Other base metals; cermets; articles thereof  0.0 0.6 0.5 1.3 2.1 2.5  
72. Iron and steel 0.5 0.2 0.4 0.3 0.4 0.5 
16 - Machinery and mechanical appliances; electrical equipment; 
television image and sound recorders  2.8 1.3 1.6 2.0 1.5 1.0 
 
84. Nuclear reactors, boilers, machinery and mechanical 
appliances  2.4 1.0 1.2 1.6 1.0 0.9 
17 - Vehicles, aircraft, vessels and associated transport equipment  2.7 3.7 2.7 4.4 2.6 1.5  
87. Vehicles other than railway or tramway rolling -stock, 
parts and accessories  0.9 2.9 1.2 4.3 1.1 1.5 
 
88. Aircraft, spacecraft, and parts thereof  1.6 0.8 1.6 0.0 1.5 0.0 
18 - Optical, photographic, precision, medical or surgical 
instruments; clocks and watche s; musical instruments  0.4 0.5 0.3 1.9 0.7 0.1 
19 - Arms and ammunition  0.0 0.0 0.0 0.0 0.0 0.0 
20 - Miscellaneous manufactured articles  0.1 0.0 0.0 0.1 0.0 0.0 
21 - Works of art, collectors' pieces and antiques  0.0 0.0 0.0 0.0 0.0 0.0 
Source:  WTO Secretariat calculations, based on data provided by the authorities.   WT/TPR/S/399 • Tajikistan  
 
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  Table A1. 2 Merchandise imports by HS sections and main HS chapters, 2013 -18 
(USD million and %)  
Description  2013  2014  2015  2016  2017  2018  
Total 4,168  4,236  3,420  3,032  2,764  3,144    
(% of total imports)  
1 - Live animals; animal products  1.6 2.1 2.0 1.7 2.3 2.0  
02. Meat and edible meat offal  1.0 1.4 1.4 1.1 1.5 1.4  
04. Dairy produce; birds' eggs; natural honey; edible 
products of animal origin  0.5 0.6 0.5 0.5 0.7 0.4 
2 - Vegetable products  9.2 9.6 11.2 10.5 9.6 7.6  
10. Cereals  5.4 6.1 7.8 8.0 7.4 5.8  
11. Products of the milling industry; malt; starches; inulin; 
wheat gluten  2.7 2.1 2.0 1.3 0.8 0.6 
 
08. Edible fruit and nuts; peel of citrus fruit or melons  0.5 0.6 0.6 0.5 0.5 0.5 
3 - Animal or vegetable fats and oils; prepared edible fats  2.3 2.4 2.8 3.0 3.4 2.6 
4 - Prepared foodstuffs; beverages, spirits and vinegar; tobacco  6.2 6.9 7.1 6.3 7.8 7.4  
17. Sugars and sugar confectionery  1.8 2.0 2.6 2.1 2.7 2.3  
19. Preparations of cereals, flour, starch or milk  1.4 1.4 1.2 1.3 1.4 1.3  
18. Cocoa and cocoa preparations  1.1 1.0 1.0 0.9 1.1 1.0 
5 - Mineral products  17.8 19.8 16.8 16.0 17.2 18.3  
27. Mineral fuels, mineral oils and products of their 
distillation  15.0 18.2 16.2 15.6 16.8 17.9 
 
25. Salt; Sulphur; earths and stone; plastering materials, 
lime and cement  2.7 1.7 0.6 0.4 0.4 0.4 
6 - Products of the chemical or allied industries  10.6 9.1 9.6 11.1 11.5 9.6  
28. Inorganic chemicals; organic or inorganic compounds of 
precious metals  5.4 3.6 4.5 5.2 4.8 3.6 
 
30. Pharmaceutical products  2.1 1.9 1.2 1.2 1.5 1.4  
34. Soap, organic surface -active agents, washing and 
lubricating preparations  0.9 1.1 1.2 1.3 1.3 1.1 
 
31. Fertili zers 0.7 0.6 0.8 1.1 1.3 1.0 
7 - Plastics and articles thereof; rubber and articles thereof  1.7 2.1 2.4 3.0 3.4 3.4  
39. Plastics and articles thereof  1.3 1.6 1.8 2.3 2.8 2.7 
8 - Raw hides and skins, leather, fur  skins and articles thereof;  
travel goods, handbags; articles of animal gut  0.0 0.0 0.1 0.0 0.1 0.1 
9 - Wood and articles of wood; wood charcoal; cork and  
 articles of cork  5.5 6.9 6.0 4.3 4.8 3.9 
 
44. Wood and articles of wood; wood charcoal  5.5 6.9 6.0 4.3 4.8 3.9 
10 - Pulp of wood or of other fibrous cellulosic material; paper and 
paperboard and articles thereof  5.9 2.9 1.3 1.8 1.9 1.6 
11 - Textiles and textile articles  1.1 1.4 1.7 2.3 2.4 1.9 
12 - Footwear, headgear, umbrellas; prepared feathers and 
articles; artificial flowers  0.3 0.3 0.4 0.6 0.5 0.3 
13 - Articles of stone, plaster, cement, etc.; ceramic products; 
glass and glassware  2.3 2.8 2.5 3.4 3.3 2.7 
 
69. Ceramic products  0.6 0.9 1.0 1.4 1.3 1.0 
14 - Natural or cultured pearls, precious or semi -precious stones, 
precious metals  0.0 1.5 3.0 0.2 0.2 0.2 
15 - Base metals and articles of base metal  7.4 7.9 9.8 11.5 10.3 13.0  
72. Iron and steel  4.4 5.0 6.4 6.3 6.5 8.7  
73. Articles of iron or steel  2.5 2.2 2.6 4.1 2.6 3.2  
76. Alumin um and articles thereof  0.1 0.2 0.2 0.3 0.5 0.5 
16 - Machinery and mechanical appliances; electrical equipment; 
television image and sound recorders  10.4 10.1 15.1 15.5 10.8 13.6 
 
84. Nuclear reactors, boilers, machinery and mechanical 
appliances  5.7 6.0 9.1 10.0 6.2 8.5 
 
85. Electrical machinery and equipment; sound recorders and 
reproducers  4.8 4.1 5.9 5.5 4.7 5.1 
17 - Vehicles, aircraft, vessels and associated transport equipment  15.6 12.0 5.9 6.2 7.8 9.8  
87. Vehicles other than railway or tramway rolling -stock, 
parts and accessories  9.1 10.6 5.8 5.8 7.3 9.4 
18 - Optical, photographic, precision, medical or surgical 
instruments; clocks and watche s; musical instruments  0.8 0.6 1.0 1.1 0.8 0.6 
19 - Arms an d ammunition  0.4 0.3 0.0 0.1 0.4 0.1 
20 - Miscellaneous manufactured articles  0.8 1.2 1.2 1.4 1.6 1.4 
21 - Works of art, collectors' pieces and antiques  0.0 0.0 0.0 0.0 0.0 0.0 
Source:  WTO Secretariat calculations, based on data provided by the authorities.   WT/TPR/S/399 • Tajikistan  
 
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  Table A1. 3 Merchandise exports by trading partner, 2013 -18 
(USD million and %)  
Description  2013  2014  2015  2016  2017  2018  
Total exports  919 813 898 899 984 1,074   
(% of total exports)  
Americas  0.1 0.0 1.6 0.3 1.9 0.5 
  United States  0.1 0.0 1.6 0.0 1.5 0.1 
  Other America  0.0 0.0 0.0 0.3 0.4 0.5 
Europe  57.9 45.2 50.2 37.6 28.6 31.6 
  EU-28 3.2 3.7 3.2 4.2 4.7 5.7 
          Netherlands  0.0 0.8 1.0 1.6 2.5 2.7 
          Italy 1.7 2.0 1.2 1.4 1.6 1.5 
          Latvia  0.4 0.4 0.4 0.6 0.3 0.8 
          United Kingdom  0.1 0.1 0.1 0.1 0.1 0.3 
          Belgium  0.0 0.0 0.0 0.0 0.0 0.2 
  EFTA 8.4 10.1 18.6 11.0 0.2 0.2 
          Switzerland  8.4 10.1 18.6 11.0 0.2 0.2 
  Other Europe  46.3 31.3 28.4 22.3 23.7 25.8 
          Turkey  46.3 31.3 28.4 22.3 23.7 25.8 
Commonwealth of Independent States (CIS)  19.3 32.2 28.8 32.7 43.8 49.4 
          Kazakhstan  9.4 21.8 16.3 21.7 33.0 27.9 
          Uzbekistan  0.5 0.4 0.7 4.0 5.8 14.5 
          Russian Federation  7.1 7.9 9.7 5.6 3.3 5.1 
          Kyrgyz Republic  0.8 1.1 1.0 1.0 1.1 1.3 
          Belarus  0.3 0.4 0.3 0.2 0.3 0.3 
          Moldova, Republic of  0.3 0.2 0.0 0.0 0.2 0.1 
          Turkmenistan  0.5 0.1 0.3 0.2 0.2 0.1 
          Georgia  0.0 0.0 0.0 0.0 0.0 0.0 
          Ukraine  0.3 0.1 0.2 0.0 0.0 0.0 
          Azerbaijan  0.0 0.0 0.0 0.0 0.0 0.0 
Africa  0.0 0.1 0.0 0.0 0.1 0.0 
Middle East  8.0 8.7 7.1 7.5 5.2 3.6 
          Iran 7.4 8.1 6.7 4.3 3.1 3.3 
          United Arab Emirates  0.5 0.3 0.2 2.8 1.8 0.2 
          Iraq 0.1 0.2 0.2 0.4 0.4 0.1 
Asia 14.7 13.7 12.4 21.8 20.4 14.8 
  China  9.4 4.8 3.3 4.9 3.6 5.3 
  Japan  0.1 0.1 0.2 0.1 0.1 0.1 
  Other Asia  5.2 8.9 8.8 16.8 16.7 9.4 
          Afghanistan  2.4 6.4 6.2 8.3 10.0 6.7 
          Chinese Taipei  0.0 0.0 0.0 5.0 5.0 1.6 
          Pakistan  2.6 2.4 2.6 3.4 1.7 0.9 
          Viet Nam  0.1 0.0 0.0 0.0 0.0 0.1 
Other  0.0 0.0 0.0 0.0 0.0 0.0 
Source:  WTO Secretariat calculations, based on data provided by the authorities.  
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  Table A1. 4 Merchandise imports by trading partner, 2013 -18 
(USD million and %)  
Description  2013  2014  2015  2016  2017  2018  
Total imports  4,168  4,236  3,420  3,032  2,764  3,144   
(% of total imports)  
Americas  12.5 4.7 2.4 1.7 2.0 2.4 
  United States  8.9 2.9 1.1 0.8 0.9 1.3 
  Other America  3.6 1.7 1.2 0.9 1.2 1.1 
          Brazil  0.8 0.3 0.1 0.3 0.2 0.4 
          Canada  0.1 0.1 0.1 0.0 0.1 0.3 
          Ecuador  0.1 0.2 0.2 0.2 0.3 0.3 
          Argentina  0.1 0.1 0.2 0.0 0.1 0.1 
Europe  12.3 14.3 13.3 9.0 11.2 12.1 
  EU-28 9.0 9.1 6.4 4.7 6.7 7.7 
          Germany  5.9 5.3 3.1 1.9 3.8 3.1 
          Italy 0.3 0.6 0.8 0.4 0.6 1.1 
          United Kingdom  0.4 0.3 0.2 0.1 0.1 0.7 
          France  0.7 0.3 0.5 0.4 0.2 0.5 
          Lithuania  0.1 0.3 0.3 0.3 0.3 0.3 
  EFTA 0.4 1.7 3.1 0.3 0.3 0.4 
          Switzerland  0.4 1.7 3.1 0.3 0.3 0.4 
  Other Europe  2.9 3.5 3.8 4.0 4.1 4.1 
          Turkey  2.9 3.5 3.7 3.8 3.8 4.0 
          Serbia  0.1 0.0 0.0 0.2 0.3 0.1 
Commonwealth of Independent States (CIS)  48.6 53.3 52.9 55.3 59.6 57.7 
          Russian Federation  23.8 32.0 31.0 32.5 32.7 30.8 
          Kazakhstan  14.1 14.6 15.5 15.9 18.6 17.1 
          Uzbekistan  0.4 0.1 0.3 1.1 2.5 4.0 
          Kyrgyz Republic  4.0 0.6 0.5 0.6 1.0 1.5 
          Turkmenistan  2.8 2.5 3.1 3.0 1.8 1.5 
          Ukraine  2.3 2.2 1.1 0.9 1.3 1.2 
          Belarus  0.9 0.9 1.0 0.6 1.3 1.1 
          Azerbaijan  0.2 0.3 0.2 0.4 0.1 0.2 
          Georgia  0.1 0.1 0.1 0.1 0.1 0.1 
Africa  0.0 0.0 0.0 0.1 0.0 0.0 
Middle East  4.4 3.9 3.8 3.2 3.1 2.7 
          Iran 3.8 3.4 3.2 2.5 2.2 2.0 
          United Arab Emirates  0.5 0.5 0.5 0.7 0.8 0.7 
Asia 22.2 23.7 27.7 30.7 24.1 24.7 
  China  14.8 16.9 22.4 27.8 20.1 18.9 
  Japan  1.3 1.5 1.0 0.4 1.1 2.0 
  Other Asia  6.2 5.4 4.3 2.5 2.9 3.8 
          Pakistan  3.1 2.8 2.5 0.8 0.9 1.7 
          Korea, Republic of  1.3 1.3 0.8 0.4 0.6 0.9 
          India 1.0 0.7 0.7 0.8 0.8 0.7 
          Malaysia  0.1 0.2 0.1 0.2 0.1 0.2 
          Thailand  0.1 0.1 0.0 0.1 0.2 0.1 
          Viet Nam  0.4 0.1 0.1 0.1 0.1 0.1 
Other  0.0 0.0 0.0 0.0 0.0 0.2 
Source:  WTO Secretariat calculations, based on data provided by the authorities.  
 
 
 WT/TPR/S/399 • Tajikistan  
 
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  Table A2. 1 Free Trade Agreement between Tajikistan and Uzbekistan, exception list  
HS code  Description  
1704 Sugar confectionery (including white chocolate), not containing cocoa  
1806 Chocolate and other prepared foods containing cocoa  
1905 Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; 
communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing 
wafers, rice paper and similar products  
2201 Mineral waters, natural, not carbonated  
2202 Waters,  including mineral waters and aerated waters, containing added sugar or other 
sweetening matter , or flavoured  
2204 Wine of fresh grapes, including fortified wines; grape must other than that of heading 
20.09  
2205 Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances  
2207 Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol . or higher; ethyl 
alcohol and other spirits, denatured, of any strength  
2208 Undenatured ethyl alcohol of an alcoholic streng th by volume of less than 80% vol.; spirits, 
liqueurs and other spirituous beverages  
391722    from propylene polymers  
391723      from vinyl chloride polymers  
540720    fabrics made from flat or similar threads  
5702 Woven carpets and other textile floor coverings, non -tufted or unflocked, finished or 
unprepared, including kilim, sumac, kermani and similar handmade carpets  
5703 Carpets and other textile floor coverings, tufted, ready or unprepared  
570500  Other carpets and textile floor coverings, ready or unprepared  
6103 Suits, sets, jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other 
than swimwear), knitted or crocheted, for men or boys  
6104 Suits, sets, jackets, blazers, dresses, skirts, skirts, trousers, b ib and brace overalls, 
breeches and shorts (other than swimwear), knitted or crocheted, for women or girls  
6107110000       from cotton yarn  
6115 Panty hose, stockings, socks and other hosiery, including compression hosiery with 
distributed pressure (for example, stockings for varicose veins) and shoes without soles, 
knitted or crocheted  
6203 Suits, sets, jackets, blazers, trousers, overalls with bibs and shoulder straps, breeches and 
shorts (except for swimwear) for men or boys  
6204 Costumes, sets, jackets, blazers, dresses, skirts, trousers, bib -and-shoulder overalls, 
breeches and shorts (except for swimwear) for women or girls  
6205 Shirts for men or boys  
6206 Women's or girls' blouses  
630532  High-capacity flexible intermediate containers  
7304 Pipes, tubes and profiles that are hollow, seamless, of ferrous metals (except for cast iron)  
7114 Products of gold and silver and their parts , from precious metals or metals clad with 
precious metals  
85444995       of a tension more than  80 V, but less than 1 ,000 V  
Source:  Information provided by the authorities.  
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  Table A3. 1 Tariff breaching  
Tariff lines where the MFN applied duty rates are higher than the corresponding bound duties  
MFN HS code  Bound HS code  Bound product description  MFN rate  
(%) Bound rate  
(%) 
0407110000  0407110000  - Of fowls of the species Gallus 
domesticus  5 0 
0709609100  0709609100  - Other fresh or chilled fruit of the genus 
Capsicum  for the industrial manufacture 
of capsicin or capsicum oleoresin dyes  18 15 
0709609500  0709609500  - Other fresh or chilled fruit of the genus 
Capsicum  or Pimenta  for the industrial 
manufacture of essential oils or resinoids  18 15 
0709609900  0709609900  - Other fresh or chilled fruit of the genus 
Capsicum  18 15 
2607000001  2607000000  Lead ores and concentrates  8 5 
2607000009  2607000000  Lead ores and concentrates  8 5 
2903771000  2903771000  - Dichlorotetrafluoroethanes and 
chloropentafluoroethanes  5.5 0 
4407992000  4407990000  - Other  7 5 
4407992500  4407990000  - Other  7 5 
4407994000  4407990000  - Other  7 5 
4407999100  4407990000  - Other  7 5 
4407999600  4407990000  - Other  7 5 
4407999801  4407990000  - Other  7 5 
4407999802  4407990000  - Other  7 5 
4407999808  4407990000  - Other  7 5 
5407920000  5407920000  - Dyed 5 4 
8479710000  8479710000  - Of a kind used in airports  5 0 
8479790000  8479790000  - Other  5 0 
8511900001  8511900000  - Parts 9 8 
8511900002  8511900000  - Parts 9 8 
8511900007  8511900000  - Parts 9 8 
8511900009  8511900000  - Parts 9 8 
8531902000  8531902000  - Parts of indicator panels and devices 
with a flat display  5 0 
8543701000  8543700000  - Other machines and apparatus  5 0 
8543703001  8543700000  - Other machines and apparatus  5 0 
8543703009  8543700000  - Other machines and apparatus  5 0 
8543705001  8543700000  - Other machines and apparatus  5 0 
8543705009  8543700000  - Other machines and apparatus  5 0 
8543706000  8543700000  - Other machines and apparatus  5 0 
8543709000  8543700000  - Other machines and apparatus  5 0 
8543900000  8543900000  - Parts 5 0 
Source:  WTO Secretariat, based on Tajikistan's tariff profile 2019 provided by the authorities.  
  WT/TPR/S/399 • Tajikistan  
 
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  Table A3. 2 Excise tax rates  
HS code  Description of goods  Excise duty rates  
 Group 22  
Alcoholic and non -alcoholic drinks and vinegar   
2201 Waters, including mineral waters and aerated waters, containing 
added sugar or other sweetening matter, or flavoured  EUR 0.02 per litre  
2202 Waters, including mineral and aerated, containing added sugar or 
other sweetening or flavouring substances, and other non -alcoholic 
drinks, excluding certain fruit or vegetable juices  EUR 0.03 per litre  
2202 90 100 1  Non-alcoholic beer  EUR 0.35 per litre  
2203 00  Malt beer  EUR 0.35 per litre  
2204 Wine of fresh grapes, including fortified wines; grape must other than 
that o f heading 2009  EUR 0.50 per litre  
2205 Vermouth and other wine of fresh grapes flavoured with plants or 
aromatic substances  EUR 0.50 per litre  
2207 Undenatured ethyl alcohol of an alcoholic strength by volume of 80% or 
more; ethyl alcohol and other alcoholic tinctures, denatured, of any 
concentration, except ethanol  non-denatured alcohol implemented into 
the Republic of Tajikistan for the production o f alcoholic and medicinal 
products  EUR 2 .50 per litre  
2208 Undenatured ethyl alcohol of an alcoholic strength by volume of less than 
80%; spirits, liqueurs and other spirituous beverages  EUR 3.50 per litre of 100 
% spirit  
 Group 24  
Tobacco and manufactured tobacco substitutes   
2402 
 
2402 20  Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco 
substitutes  
Cigarettes containing tobacco (with filters)  EUR 8.50 per 1,000 
pieces  
EUR 9.80 per 1,000 
pieces  
2403 Other manufactured tobacco and manufactured tobacco substitutes; 
"homogenized" or "reconstituted" tobacco; tobacco extracts and 
essences:  35% 
 Group 27  
Mineral fuels, mineral oils and products of their distillation   
2709 00  Crude oil and crude petroleum products derived from bituminous rocks  0 
2710 Petroleum oils and oils obtained from bituminous minerals, other than 
crude; preparations not elsewhere specified or included, containing by 
weight 70% or more of petroleum oils or of oils obtained f rom 
bituminous minerals, these oils being the basic constituents of the 
preparations; waste oils  EUR 60 per tonne  
2710 12  
 Light distillates and products  
- motor gasoline;  EUR 55  per tonne  
 
2710 12 310 0  
 
2710 12 4110  
2710 12 412 0  
2710 12 413 0  
2710 12 419 0  Aviation gasoline  
- motor gasoline  
- with an octane number less than 80 (by the research method)  
- with an octane number of 80 or more, but less than 92 (by the 
research method)  
- with an octane number of 92 or more (by the research method)  
- other EUR 55  per tonne  
2710 12 450 0  
 
2710 12 490 0  
 
2710 12 510 0  
2710 12 590 0  
2710 12 700 0  
2710 12 900  
 - with an octane number of 95 or more, but less than 98 (by the 
research method)  
- with an octane number of 98 or more (by the research method)  
More than 0.013 r/ л 
 
- with an octane number less than 98 (by the research method)  
- with an octane number of 98 or more (by the research method)  
- gasoline fuel for jet engines  
- other light distillates   
EUR 55  per tonne  
 
 
 
 
 
2710 19 2010  
2710 19 250 0  
2710 19 290 0  Middle distillates  
Kerosene  
- fuel for jet engines  
- other 
- other EUR 25  per tonne  
 
 
2710 1919 310 0  Heavy distillates  
Gas oils  for specific processing processes  
- for chemical transformations in processes, except those specified in 
subheading 2710 19 310 0  EUR 8  per tonne  
2710 19 350 0  - for other purposes   
2710 19 42  - with sulphur content of no more than 0.05 wt%   
2710 19 460 0  - with a sulphur content of more 0.05 wt %, but not more than 0.2 wt%   
2710 19 480 0  - with a sulphur content of more than 0.2 wt%   
2710 19 510  - liquid fuels  for specific processing processes (heating oil), except : EUR 2 5 per tonne  
2710 19 5101  
2710 19 5501  
2710 19 6201  - fuel oil  
- fuel oil  
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  HS code  Description of goods  Excise duty rates  
2710 19 6401  
2710 19 6601  
2710 19 6801  - fuel oil  
- fuel oil  
- fuel oil  
2710 20  Petrol and petroleum products (other than crude), obtained from 
bituminous rocks, and products not specified or included elsewhere, 
containing 70 wt% or more of oil or petroleum products obtained from 
bituminous ro cks, when those petroleum products are the main 
components of products containing biodiesel, except for spent 
petroleum products   
 
2710 20110 0  
2710 20150 0  
2710 20190 0  - gas oils  
- with a sulphur content of not more than 0.05 wt%  
- with a sulphur content of more than 0.05 wt%, but not more than 0.2 
wt% 
- with a sulphur content of more than 0.2 wt%  EUR 8  per tonne  
2710 20310  
2710 20390  - liquid fuels with a sulphur content of not more than 1 % by weight   
- liquid fuels with a sulphur content  of more than 2.8 % by weight  
Except : EUR 2 5 per tonne  
2710 20 310 1  
2710 20 350 1  
2710 20 370 1  
2710 20 390 1  
2710 20 900 1  - fuel oil  
- fuel oil  
- fuel oil  
- fuel oil  
- other petroleum products  0 
0 
0 
0 
EUR 55  per tonne  
2711 Gaseous hydrocarbons, other than petroleum gases and other 
gaseous hydrocarbons, transported by pipeline  EUR 4  per tonne  
3403 Lubricants (including lubricant -cooling emulsions for cutting tools, 
agents to facilitate the unscrewing of bolts or nuts, agents to remove 
rust, or anti -corrosion agents, and preparations to facilitate the 
removal of moulds made from lubricants) and l ubricating 
preparations and those used in the oil or grease treatment of textile s 
and similar materials; excluding preparations containin g 70% or 
more (by weight) of petroleum or bituminous mineral oils  EUR 60  per tonne  
 Group 40  
Rubber and articles thereof   
4011 New pneumatic rubber tyres, except : 13% 
401161000 0  - others with a herringbone tread pattern or similar tread patterns, for 
agricultural or forestry transport  0 
4012 Retreaded or used pneumatic tyres of rubber; solid or cushion tyres, 
tyre treads and tyre flaps, of rubber  13% 
 Group 71  
Natural or cultured pearls, precious or semi -precious stones, precious 
metals, metals clad with precious metals, and articles thereof; imitation 
jewellery; coin   
7113 Jewellery and parts thereof of precious metals or metals clad with 
precious metals  5% 
7114 Products by gold or silver craftsmen, and their parts, from precious 
metals or metals clad with precious metals  5% 
7115 Other articles of precious metals or of metals clad with precious metals  5% 
 Group 87  
Vehicles other than railway or tramway rolling -stock, and parts and 
accessories thereof   
8703 Motor cars and other motor vehicles principally designed for the 
transport of persons (other than those of heading 8702), including 
station wagons and racing cars  10%, but no less than 
EUR 0.15 per 1 сmЗ 
engine cylinder size  
Notes:  Goods classificat ion is given in accordance with the Merchandise Nomenclature.  
 Excise tax is calculated in euro and is paid in the national currency at the exchange rate of the National 
Bank of Tajikistan on the day of delivery of the goods, execution of a customs receipt  order, acceptance of 
a cargo customs declaration, or release of goods.  
Source:  Information provided by the authorities.   
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  Table A3. 3 Fees for intellectual property protection  
(a) Fees for patenting inventions (petty patent)  
Actions for which fees are charged               Fees (TJS)  
Filing a petty patent application   66.13  
Registration and grant of a petty patent   203.92  
 
(b) Fees for the maintenance of a petty patent  
Years  Fees (TJS)  
1-2  26.46  
3-4  66.13  
5-6  63.60  
7-8  79.38  
9-10  79.38  
 
(c) Fees for patenting of an industrial design  
Actions for which fees are charged  Fees (TJS)  
Filing a patent application   264.55  
Lodging an appeal before the Appeal Board:   
− against a decision of refusal as a result of 
examination as to form   550.00  
− against a decision of refusal as a result of 
examination as to substance   700.00  
Grant of a patent for an industrial design   1,343.70  
 
(d) Fees for the maintenance of a patent for an industrial design  
Years  Fees (TJS)  
3-4  396.83  
5-6  529.10  
7-8  652.65  
9-10  959.77  
11-12  959.77  
13-14  1,305.29  
15  1,305.29  
 
(e) Fees for renewal of a patent for an industrial design  
Years  Fees (TJS)  
1-5 3,263.27  
 
(f) Fees for the registration of a trademark and service mark  
Actions for which fees are charged  Rate (TJS)  
Filing application for registration   268.75  
Lodging an appeal before the Appeal Board:   
- against a decision of refusal to accept an application   1,103.30  
- against a decision of refusal to register a trademark   3894 
Registration of a trademark   1,535.68  
Entry of amendments in the State Register   563.57  
Renewal of the registration   3,263.27  
 
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  (g) Fees for the registration of an appellation of origin and for the granting of the right to 
use them  
Actions for which fees are charged  Rate (TJS)  
Filing application for grant of a certificate  269.63  
Grant of a certificate of the right to use an appellation of 
origin   1,535.68  
Entry of amendments in the State Registry   563.57  
Renewal of a certificate of the right to use an appellation of 
origin   3,263.27  
 
(h) Copyright fees related to the official registration of literature, science and art worksa 
Types of works  For nationals of 
Tajikistan ( TJS) For foreign nationals (USD)  
Fiction, scientific -technical and political 
literature, textbooks, etc.  3-9 50 
Musical compositions in notation form  4-12 70 
Graphics  4-12 100 
Calendars, crosswords, etc.  2-6 50 
Audiovisual works  4-12 70 
Software and databases  5-15 100 
a. WT/ACC/TJK/30, 6 November 2012.  
Source:  Information provided by the authorities.  
 
__________