Can-Am ATV from Canada to Uzbekistan in 2026: “Percent Plus Dollars per cc” Duty, Recycling Fee and the 1,000 cc Line

In Uzbekistan an ATV is not cleared as a “motorcycle-type” vehicle but under the heading for passenger cars. That shapes the whole calculation: the duty consists of a percentage of value plus a fixed amount for every cubic centimetre of engine displacement, and both parts depend on the vehicle's age. Two changes arrived in 2026: the reduced rates for new small-engine vehicles expired, and a surcharge appeared for goods from countries without most-favoured-nation treatment. Here is how this affects the choice between an Outlander and a Renegade from our Canadian stock.

Why an ATV is classified as a passenger vehicle

The six-digit HS code is the same in every country, so the practice of major customs services is a useful guide. In ruling NY N364313 of 31 August 2026, US Customs classified the Can-Am Outlander PRO 650 under subheading 8703.21 — “vehicles principally designed for the transport of persons”, up to 1,000 cc — and expressly rejected heading 8709. ATVs with engines of 1,000–1,500 cc fall under 8703.22.

For Uzbekistan this means an ATV is assessed under the 8703 lines of the national tariff. We confirm the ten-digit national code of each specific model — and whether it falls into the lines with a per-cc rate rather than the general 8703 line — when we prepare the estimate.

Duty: three age groups and an engine-size band

Import duty rates are set out in Annex 1 to Presidential Resolution PP-3818 of 29 June 2018; the current version is Resolution PP-58 of 11 February 2026. There is one rate per code: the table does not distinguish between private and corporate importers. For 8703 up to 1,500 cc it looks like this:

• New, up to 1 year old: up to 1,000 cc — 15% plus $0.4 per cc; 1,000–1,200 cc — 15% plus $0.6 per cc.
• New, 1 to 3 years old: up to 1,000 cc — 30% plus $1.8 per cc; 1,000–1,500 cc — 30% plus $2 per cc.
• Used: 40% plus $3 per cc in both engine-size bands.

The two parts are added together: the percentage is taken from the customs value and the dollar part from the displacement. So when comparing a new ATV with a used one, the purchase price is not enough: the per-cc part of the duty on a vehicle older than one year is 4.5–7.5 times higher, and the percentage part is two to almost three times higher.

What changed in 2026

The reduced rates for new vehicles have ended. Until 1 January 2026, new vehicles up to 1,000 cc were imported at 0% duty and those of 1,000–1,200 cc at 5%. Footnotes to the annexes of Resolution PP-181 of 14 May 2025 limited these rates to “until 01.01.2026”, and the same vehicles now pay 15% plus $0.4–0.6 per cc. If you have seen older estimates with zero duty, they do not apply in 2026.

Surcharge for countries without most-favoured-nation (MFN) treatment. Since 28 February 2026, Article 300¹ of the Customs Code, introduced by Law ZRU-1097, has been in force. For goods from non-MFN countries and goods of undetermined origin a surcharge is added to the normal duty: 10% where the rate is 10–20% and 20% where the rate is 30% or higher. The same surcharge applies if there is no certificate of origin or it is in doubt.

For Can-Am this is a practical issue. The CBP ruling gives Mexico as the Outlander's country of origin. The list of MFN countries on norma.uz (dated 2015 on the page) includes neither Mexico nor Canada, but we have not confirmed that this list is still current in 2026. In addition, Uzbekistan concluded WTO talks with Canada in November 2025 and is targeting membership by December 2026; once it joins, MFN treatment will extend to all WTO members. That is why we check the country of origin from the documents of the specific vehicle and whether the surcharge applies when we prepare the estimate, and show it as a separate line.

All charges in one table

Uzbekistan's general rules — 12% VAT, no excise on vehicles, the clearance-fee scale — are the same for all vehicles and are covered in detail in our article on importing a car from Canada to Uzbekistan. For an ATV the picture is as follows:

A caveat on the recycling fee: there is no separate line for ATVs in the list, and the rates in the table come from the line “8703, except 8703 10 and 8703 80”, which an ATV falls under by its code. How customs applies it to ATVs in practice is something we confirm when estimating a specific vehicle. The amount in soums depends on the base calculation amount (BCA) on the clearance date.

Which Outlander and Renegade models stay in the lower band

The 1,000 cc line affects two items at once — the per-cc part of the duty and the recycling fee: for a vehicle up to three years old that is 30 versus 120 BCA. From our stock, based on the displacement shown on the listings, the following fall into the up-to-1,000 cc band:

• Utility Outlander PRO HD7 with a 650 cc single-cylinder engine and a low working gear, for farm work and dirt roads: Outlander PRO HD7.
• Sport Renegade with 649 and 976 cc V-Twins: Renegade 1000R.
• 999 cc Outlander versions with a winch and Visco-4Lok locking: Outlander XT 1000R.

The 999 cc models sit right at the line, so we determine the band from the manufacturer's documents for the specific unit, not from the model name. If you are still choosing between the utility and sport lines, our ATV buying guide will help.

Certification and registration

The general technical regulation on the safety of wheeled vehicles (CM Resolution No. 237) contains no import age ban, and the Euro-4 emissions requirement applies only to categories M and N. An ATV with an unladen mass of up to 400 kg falls into category L7 and is certified as a single vehicle. Heavier versions may exceed 400 kg; for them we confirm the regulatory category separately.

The limit of “one vehicle per year for personal use” was abolished by a decree of 4 June 2026; certification for personal imports remains. Two-, three- and four-wheeled motorcycles of 50 cc and 50 km/h or more are registered by the Road Safety Service of the Interior Ministry (CM Resolution No. 683). Off-highway working machines are not registered there. Where exactly your ATV will be registered and which licence category it requires is something we confirm before purchase: we have found no official clarification on this point.

The terrain that drives the choice

A large part of the centre and west of the country is the Kyzylkum Desert, where underbody protection, cooling and sand tyres matter. Tashkent Region includes mountainous areas of the Chatkal Range, among them the Ugam-Chatkal National Park, where a low gear, a locking differential and a winch are what count. Vehicles for both tasks are available at our warehouses in Toronto and Montreal.

We source only from the Canadian market — new or clean used units, no US auctions and no damaged vehicles. For Uzbekistan this is also a duty question: a used ATV pays 40% plus $3 per cc, so a new vehicle from a dealer's stock often works out better than its purchase price suggests.

How we build the estimate

We do not publish vehicle prices — price on request. We prepare the estimate before purchase: the code and engine-size band from the manufacturer's documents, the age group on the import date, the country of origin and the surcharge question, the recycling fee and the clearance fee on the scale. You can get a rough budget in the calculator, and we send an exact estimate for a specific Outlander or Renegade in response to your request.

Rates are given as of October 2026, based on Annex 1 to PP-3818 as amended by PP-58 of 11.02.2026 and the current versions of the Tax and Customs Codes. Rates, the MFN country list and the BCA may change; the final calculation is made on the clearance date.