Business and tax

What are the currency earnings requirements for an exporter?

Huquqchi legal team

Foreign currency must reach the foreign currency accounts of authorised banks in Uzbekistan in time and in full. The customs bodies track the performance of export contracts and find overdue receivables. A breach of this requirement brings a fine for officials, and deliberate concealment brings criminal liability.

Contract monitoring

Under article 243 of the Customs Code, the customs bodies track the performance of foreign trade contracts. The data in the Unified Electronic Information System of Foreign Trade Operations are reconciled with the cargo customs declaration. Overdue receivables under the contracts are also identified.

Return of the earnings

Foreign currency must reach the foreign currency accounts of authorised banks in Uzbekistan in time and in full. Under article 171 of the Code on Administrative Liability, a breach of this rule brings a fine on officials of 8 to 12 BHM (base calculation amounts). Deliberate concealment of currency is a crime under article 178 of the Criminal Code. Set a realistic payment period in the contract — a delay brings liability.

Documents

The contract and its annexes; the invoice; the customs declaration; the transport documents; the bank documents. All of them must match each other.

If payment is late

If the buyer delays payment, send a written claim and keep a record of it. If a breach of currency legislation is confirmed, the customs bodies can refuse customs clearance of the exported goods until the overdue receivable is settled (article 245 of the Customs Code).

Legal sources

Legal basisCode on Administrative Liability, article 171 Legal basisCustoms Code, article 243 Legal basisCustoms Code, article 245

This article gives legal information, not legal advice. For your own situation, consult a qualified lawyer.