Customs code of the Republic of Uzbekistan

Chapter 1. Basic Provisions#

Article 1. Relations governed by the Customs code of the Republic of Uzbekistan#

This Code shall govern relations related to determination of a procedure for moving goods and vehicles across the customs border of the Republic of Uzbekistan, collection of customs charges, customs clearance, implementation of customs control, prevention, detection and suppression of violations of customs legislation.

Article 2. Customs legislation#

Customs legislation shall consist of this Code and other legislative acts.

If an international agreement of the Republic of Uzbekistan establishes rules other than those provided by the customs legislation of the Republic of Uzbekistan, then the rules of the international agreement shall apply.

Article 3. Operation of legislation in time#

In customs, legislative acts, which are in force on the day when a customs authority accepts a customs declaration and other documents, shall be applied.

Customs legislative acts shall not have retroactive effect and they shall be applied to relations that arise after their entry into force, unless otherwise provided by this Article.

Customs legislative acts that eliminate or reduce liability for violation of customs legislation shall be retroactive.

Customs legislative acts, which provide for cancellation of customs charges, reduction in rates of customs charges, cancellation of obligations or otherwise mitigation of position of participants of foreign economic activity, except cases specified in part three of this Article, can be retroactive, if explicitly specified in the customs legislative acts.

Customs legislative acts shall come into force on the day of their official publication unless a later date is indicated in the acts.

Responsibility for violation of customs legislation shall be applied based on legislative acts that are in force on the day of the customs violation.

Article 4. Priority of rights of a participant of foreign economic activity#

All irreconcilable contradictions and ambiguities of the customs legislation shall be interpreted in favor of a participant of foreign economic activity.

Chapter 2. General definitions used in this code#

Article 5. Customs territory and customs border of the Republic of Uzbekistan#

Customs territory of the Republic of Uzbekistan (hereinafter referred to as the "customs territory") consists of the land territory of the Republic of Uzbekistan, territorial and internal waters and air space above them.

Free customs zones and free warehouses may be established within the territory of the Republic of Uzbekistan. In this case, goods placed therein shall, for the purposes of payment of customs duties and application of economic policy measures, be deemed to be located outside the customs territory.

The boundaries of the customs territory shall constitute the customs border of the Republic of Uzbekistan (hereinafter referred to as the customs border).

Article 6. Customs purposes#

Customs purposes shall include the following:

ensuring compliance with customs legislation when moving goods and vehicles across the customs border, transporting, storing and processing goods;

ensuring timeliness and accuracy of customs charges;

ensuring compliance with economic policy measures, requirements and conditions of customs regimes;

suppression and prevention of violations of customs legislation.

Article 7. Authorized individual#

An authorized individual is the owner of goods and (or) vehicles or a person who has powers in relation to goods and (or) vehicle according to the customs legislation or acts on behalf of the owner based on an appropriate agreement or a power of attorney.

Article 7¹. Authorized economic operator#

Legal entities that meet the relevant requirements established by law can obtain the status of an authorized economic operator.

The procedure for obtaining the status of an authorized economic operator, the selection criteria for inclusion in the Register of Authorized Economic Operators and the list of special simplified customs procedures carried out by an authorized economic operator are determined by the Cabinet of Ministers of the Republic of Uzbekistan.

The State Customs Committee of the Republic of Uzbekistan maintains the Register of Authorized Economic Operators and ensures that it is posted and updated at least once a month on its official website.

Article 8. Legal entities and individuals#

A legal entity is:

an organization created in accordance with the legislation of the Republic of Uzbekistan;

a foreign organization established in accordance with the legislation of a foreign country;

an international organization established in accordance with the legislation of the Republic of Uzbekistan, a foreign country or an international agreement.

Individuals are citizens of the Republic of Uzbekistan, citizens of foreign countries, stateless persons and individuals engaged in entrepreneurial activities without forming a legal entity (individual entrepreneurs).

Article 9. Shipping documents#

Commercial and transport documents are shipping documents.

Commercial documents shall include a bill (invoice), shipping and packing lists and other documents that are used in foreign trade and other activities to confirm transactions on movement of goods across the customs border.

Transport documents shall include a bill of lading, invoice or other documents that confirm the fact of a contract for transportation of goods and accompanying them in during transportation.

Article 10. Unchanged condition of goods#

Unchanged condition of goods is keeping all their properties at same level, which takes place when goods are placed under this customs regime, upon completion of a customs regime, except the changes that occurred due to natural wear and tear or loss under normal conditions of transportation and (or) storage.

Article 11. Standard output of processed products#

Standard output of processed products is the amount of processed products manufactured during production process from one unit of the amount of goods used in processing in absolute terms or in percentage terms.

Article 12. Measures to ensure safety of goods#

Measures to ensure safety of goods shall include the following:

cleaning, airing, drying including using heat influx;

ensuring optimal storage temperature regime including cooling, freezing, heating;

providing protective packaging, application of protective coating and preservatives;

painting to protect against rust, use of protective additives;

applying anti-corrosion coating.

Other types of measures can also be classified as measures to ensure safety of goods based on the nature of goods in accordance with the legislation.

Article 13. Goods and vehicles#

Goods are any movable property, which is transported across the customs border, including the national currency of the Republic of Uzbekistan, currency assets and other securities, electric, thermal and other types of energy, intellectual property, vehicles, except for vehicles specified in part four of this Article.

Goods of Uzbekistan are goods originating from the Republic of Uzbekistan or goods released for free circulation in the customs territory or acquired the status of such according to this Code.

Foreign goods are goods that are not specified in part 2 of this Article and goods that have acquired the status of foreign goods according to this Code.

A vehicle is an asset used to carry goods and passengers. A vehicle is any watercraft, aircraft, motor vehicle, railway vehicle (railway rolling stock, unit of a railway rolling stock) or a container and spare parts, accessories and equipment, fuels and lubricants, cooling and other technical liquids contained in refueling tanks that are included into technical passports or technical forms according to their design, if they are transported together with these vehicles.

Article 14. Force majeure#

Force majeure are extraordinary and unforeseen circumstances under given conditions caused by natural phenomena (earthquakes, landslides, hurricanes, droughts, etc.) or other circumstances beyond will and actions of legal entities and individuals in connection with which they cannot fulfill their obligations.

Article 15. Other definitions used in this code#

Other definitions shall be used in this Code as follows:

customs broker — a legal entity of the Republic of Uzbekistan, carrying out customs clearance operations on the basis of a contract on behalf of the declarant or an authorized person and on behalf of him;

customs — a set of methods and means of ensuring compliance with customs legislation aimed at achieving economic, regulatory and law enforcement goals;

customs escort — escort of motor vehicles by customs authorities under customs control;

customs operation — an action in relation to goods and vehicles performed by a customs authorities official and (or) an authorized individual during customs clearance of goods and vehicles;

customs regime — a set of regulations that determine, for customs purposes, status of goods and vehicles, which are transported across the customs border;

customs procedure — a set of customs operations performed for customs purposes;

declarant — an individual who conducts customs declaration of goods and (or) vehicles on his own behalf or on whose behalf goods and (or) vehicles are being declared;

declaration — a statement, which is presented to customs authorities, with required information on goods and (or) vehicles which are transported across the customs border and (or) which are under customs control;

measures of economic policy — restrictions on import into and export from the customs territory of goods and (or) vehicles including quotas, licensing and other measures to govern interaction of the country's economy with the world economy;

carrier — an individual who executes transportation of goods under customs control or who is responsible for use of a vehicle;

consignment of goods — goods or their part which are addressed to one recipient based on one transport document or sent under one postal waybill or transported as a carry-on and accompanied luggage of one individual crossing the customs border;

movement of goods and (or) vehicles across the customs border — import into or export from the customs territory of goods and (or) vehicles;

free circulation of goods — circulation of goods in the customs territory without established prohibitions and restrictions;

release of goods — an action by customs authorities that completes customs clearance and permits use and (or) disposal of goods based on conditions of the declared customs regime;

cargo operations — transportation, loading, unloading, reloading, repairing damaged packaging, packaging, repackaging and acceptance for transportation of goods and (or) vehicles under customs control;

Unified automated information system of the State customs committee of the Republic of Uzbekistan (information system of customs authorities) — an automated system of the State customs committee of the Republic of Uzbekistan which allows entry, registration and monitoring of documents and information on goods and vehicles moved across the customs border for their customs control.

Chapter 3. Movement of goods and vehicles across the customs border#

Article 16. Conditions for movement of goods and (or) vehicles across customs border#

Actions directly targeted at moving goods and (or) vehicles across the customs border shall include:

entry (driving) into the customs control zone of an individual, who crosses the customs border;

the entry of the vehicle into the checkpoint across the State Border of the Republic of Uzbekistan for the purpose of crossing the customs border;

transfer of goods to transport organizations or operators and postal service providers for international postal and courier shipments to send to or outside the customs territory;

actions of an individual aimed at actual crossing of the customs border by goods and (or) vehicles outside the areas that are established in accordance with the legislation.

Conditions for import of goods and (or) vehicles into the customs territory are actual crossing of the customs border and implementation of all subsequent actions with goods and (or) vehicles before their release by the customs authorities, which are specified in this Code.

When importing goods and (or) vehicles into the customs territory, a carrier shall deliver them to the location of a customs authority of destination or another place within timelines that are established by Article 218 of this Code. Changing condition of goods or damaging their packaging and seals, stamps and other means of customs identification shall not be allowed.

Conditions for export of goods and (or) vehicles from the customs territory is filing a customs declaration or implementation of other actions specified in part one of this Article, which are directly aimed at export of goods and (or) vehicles from this territory and all subsequent actions with goods and (or) vehicles, which are specified in this Code, before they actually cross the customs border.

Export of goods from the customs territory shall be allowed after they are placed under an appropriate customs regime applicable to the exported goods according to this Code. Goods and (or) vehicles cannot be exported from this territory without customs control. Customs control can be conducted by a customs authority based on prior notification provided to a carrier about an intention to export goods and (or) vehicles.

National currency of the Republic of Uzbekistan and currency assets shall be moved across the customs border according to the legislation.

Article 17. Notification of customs authorities about import (export) of goods and (or) vehicles#

When importing goods and (or) vehicles into the customs territory, a carrier shall notify a customs authority about crossing the customs border.

Carrier or other interested individual shall have the right to provide a customs authority with preliminary information on goods and (or) vehicles prior to their actual arrival into the customs territory.

In cases stipulated by international agreements and (or) legislation of the Republic of Uzbekistan, a carrier or other interested person shall provide a customs authority with preliminary information about goods and (or) vehicles before their actual arrival into the customs territory.

When exporting goods and (or) vehicles outside the customs territory, an individual moving goods and (or) vehicles shall give an advance notice to the customs authorities of their intention to export these goods and (or) vehicles. A customs authority shall establish the time and place where the goods and (or) vehicles must arrive for customs clearance. If an individual, who moves goods and (or) vehicles, does not give a specified notice, then such an obligation shall vest on a carrier.

When crossing the customs border, a notice to the customs authority shall be given by presenting goods and (or) vehicles, their shipping documents to the customs authority located at the customs border checkpoint.

Customs authorities shall not have the right to reject acceptance of the documents that are specified in part five of this Article.

Notice on movement of goods across the customs border through pipelines and power lines shall be given according to Chapter 25 of this Code.

The requirements of this Article shall not apply to river vessels and aircrafts that cross the customs territory without stopping at a river port or an airport located on the territory of the Republic of Uzbekistan.

Article 18. Documents for submission when importing goods and (or) vehicles into customs territory#

When importing goods and (or) vehicles into the customs territory, a carrier shall submit the following to the customs authority:

1) for international transport by motor vehicles:

a) documents on a motor vehicle:

certificate of registration of a motor vehicle according to the Convention on Road Traffic (Vienna, November 8, 1968);

permission of an authorized body for entry, exit and transit of foreign motor vehicles through the territory of the Republic of Uzbekistan in cases specified in the international agreements of the Republic of Uzbekistan;

a motor vehicle certificate of authorization for international transport of goods with customs seals and stamps according to the requirements of the Customs Convention on the International Transport of Goods under Cover of TIR Carnets (Geneva, November 14, 1975), in case of transportation of goods under International Road Transport (hereinafter — TIR) Carnets;

a motor vehicle certificate of authorization for transport of perishable goods, in the case of transport of perishable goods;

a motor vehicle certificate of authorization to transport hazardous cargo, in case of transport of hazardous cargo;

b) documents on goods:

CMR note according to the requirements of the Convention on the Contract for the International Carriage of Goods by Road (Geneva, May 19, 1956);

TIR Carnet according to the Customs Convention on the International Transport of Goods under Cover of TIR Carnets (Geneva, November 14, 1975), in the case of transport of goods under TIR Carnets;

commercial documents;

documents that are specified in the regulations of the Universal Postal Union to accompany international postal shipments;

v) information that must be included into the documents that are specified in subparagraphs "a" and "b" of this paragraph:

carrier name and postal address;

location (country) of acceptance of goods for transportation and location (country) intended for delivery;

country of origin and country of destination of goods;

name and postal address of the sender and recipient of goods;

commodity name and codes according with the Harmonized commodity description and coding system of the World Customs Organization at a level of at least six characters, except international postal and courier shipments;

gross weight (in kilograms) and invoice value of goods for each specified commodity code;

number of packages;

container identification numbers;

2) for international carriage by water transport:

a) documents:

general declaration;

declaration for goods;

declaration on ship's stores;

declaration of personal belongings of the ship's crew;

crew list;

list of passengers;

transport documents;

commercial documents;

documents that are specified in the regulations of the Universal Postal Union to accompany international postal shipments;

b) information that must be included into the documents that are specified in subparagraph "a" of this paragraph:

vessel registration number and its nationality;

vessel name;

captain's last name;

shipping agent name and address;

number of passengers on a ship, their full names, citizenship (nationality), date and place of birth, port of embarkation and disembarkation;

crew number and composition;

name of vessel port of departure and port of call;

commodity name and codes according to with the Harmonized commodity description and coding system of the World Customs Organization at a level of at least six characters, except international postal and courier shipments;

gross weight (in kilograms) and invoice value of goods for each specified commodity code;

number of packages;

name of a port of loading and port of unloading of goods;

numbers of bills of lading or other documents that confirm the fact and content of a contract for sea (river) carriage of goods to be unloaded at this port;

name of ports of unloading of goods that remain on board;

ship's supplies that are available on a ship indicating their quantity;

description of placement of goods on a ship;

3) for international air transport:

a) documents according to the Convention on International Civil Aviation (Chicago, December 7, 1944):

general declaration;

cargo list;

air waybill;

commercial documents attached to the air waybill. When transporting goods in consignments, these documents are submitted with the first consignment of goods;

documents that are specified in the regulations of the Universal Postal Union to accompany international postal shipments;

b) information that must be included into the documents that are specified in subparagraph "a" of this paragraph:

indication of nationality marks and aircraft registration marks;

flight number, route, aircraft point of departure and destination;

name of an aircraft operator;

number of crew members;

commodity name and codes according to the Harmonized commodity description and coding system of the World Customs Organization at a level of at least six characters, except international postal and courier shipments;

air waybill number, number of packages on an air waybill and in consignment;

name of departure and destination point of goods;

number of onboard supplies loaded on board of a departing aircraft (number of units and name of each commodity);

presence of international postal and courier shipments on board of an aircraft;

gross weight (in kilograms) and invoice value of goods for each specified commodity code;

4) for international rail transport:

a) documents according to the Agreement on International Goods Transport by Rail (November 1, 1951):

shipping documents;

transfer list for railway rolling stock;

documents that are specified in the regulations of the Universal Postal Union to accompany international postal shipments;

b) information that must be included into the documents that are specified in subparagraph "a" of this paragraph:

name and postal address of a shipper of goods;

name and postal address of a recipient of goods;

name of a departure and destination station of goods;

commodity name and codes according to the Harmonized commodity description and coding system of the World Customs Organization at a level of at least six characters, except international postal and courier shipments;

gross weight (in kilograms) and invoice value of goods for each specified commodity code;

number of packages;

identification numbers of containers.

The documents specified in part one of this Article shall be submitted to the customs authorities in the official language or in other languages used in international transportation. Documents that are submitted in other languages used for international transportation, if necessary, must be translated into the official language certified by a carrier.

With regard to goods and (or) vehicles, import of which into the territory of the Republic of Uzbekistan requires getting authorization documents, a customs authority shall independently check availability of such a document in a customs authorities information system.

When importing goods and (or) vehicles into the customs territory, a customs authority shall not have the right to request other documents and information, except for those specified in this Article.

Article 19. Documents to be submitted when exporting goods and (or) vehicles from the customs territory#

When exporting goods and (or) vehicles from the customs territory, a carrier shall submit to the customs authority a customs declaration or other document allowing their export from the customs territory and, depending on transport type used for transportation of goods, documents and information specified in Article 18 of this Code.

Article 20. Place and time of movement of goods and (or) vehicles across customs border#

Movement of goods and (or) vehicles across the customs border during their import into and export from the customs territory shall be allowed at checkpoints across the customs border and implemented during working hours of customs authorities with a stop of vehicles at specially designated places. If this requirement is not met, the customs authorities shall force these vehicles to stop.

Checkpoints across the customs border are the following specially equipped locations through which the import or export of goods shall be implemented:

when moving by air — airport of destination (departure) or the first (last) airport on the customs territory where an aircraft with goods lands (takes off) and unloads (loads) goods;

when moving by river transport — the first (last) river port of unloading (loading) or river port of reloading in the customs territory;

when moving by pipelines and power lines — place of installation of metering devices as agreed with the State customs committee of the Republic of Uzbekistan;

when moving by other means of transport not specified in paragraphs two and three of Part 2 of this Article — the first (last) customs authority along the route.

Locations of checkpoints across the customs border, working hours of customs authorities, locations of stops and parking of vehicles, duration of parking and designation of these locations at checkpoints shall be determined by the State customs committee of the Republic of Uzbekistan in agreement with the relevant authorized bodies and organizations.

The Cabinet of Ministers of the Republic of Uzbekistan shall determine locations of checkpoints at the customs border in places where they overlap with the State Border of the Republic of Uzbekistan.

Duration of parking of vehicles cannot be decreased to the detriment of interests of customs control and customs clearance.

Vehicles shall depart from established locations of stopping and parking after completion of required customs procedures.

Movement of goods and (or) vehicles across the customs border outside the established location can be conducted by decision of the Cabinet of Ministers of the Republic of Uzbekistan.

Provisions of this Article shall not apply to goods transported by river crafts and aircrafts that cross the customs territory without stopping at a river port or airport located on the territory of the Republic of Uzbekistan.

Customs authorities shall present information about checkpoints across the customs border, established prohibitions and restrictions, on the working hours of the customs authorities in a publicly accessible form.

Article 21. Customs control and customs clearance#

Goods and vehicles transported across the customs border shall be subject to customs control and customs clearance.

Customs control is a set of measures implemented by customs authorities including with use of a risk management system to ensure compliance with legislation and international agreements of the Republic of Uzbekistan.

Customs clearance is a set of customs operations implemented by customs officials to ensure customs control over goods and vehicles moving across the customs border.

When exercising customs control and customs clearance, customs authorities and their officials shall not have the right to establish prohibitions and restrictions that are not specified in the legislation.

Article 22. Conditionally released goods#

Conditional release is a release of goods that is associated with an individual's obligations to comply with established requirements and conditions.

The following goods shall be considered conditionally released:

a) use and disposal of which is limited in connection with provision of privileges on payment of customs charges;

b) placed under the customs regimes of duty-free trade, processing in the customs territory, temporary import, customs transit;

v) with paid customs charges based on determination of conditional customs value;

g) with customs charges that will be paid as periodic customs charges;

d) in respect of which the necessary documents (except for documents of a permissive nature) and information have not been submitted;

e) formalized according to the customs regime of release for free circulation (import) with a deferral or installment plan for payment of customs charges.

j) released before the submission of a cargo customs declaration, as well as placed in the appropriate customs regime with the registration of a preliminary, temporary, incomplete or periodic cargo customs declaration.

Conditionally released goods specified in paragraph "a" of Part 2 of this Article should be used only for purposes that meet the conditions for granting benefits for the payment of customs duties. If such goods are used for other purposes within three years from the date of their conditional release, the customs privileges granted are canceled with the restoration of the obligation to pay customs duties.

Conditionally released goods specified in paragraph "d" of part two of this article are prohibited for use, transfer to third parties, including by selling them or otherwise alienating them in another way, if these goods require obtaining a certificate of conformity or a sanitary and epidemiological conclusion that has not been submitted, and in cases where restrictions on the import of the specified the goods are installed in connection with the quality and safety check of these goods, are prohibited from use (operation) in any form.

Goods shall be considered conditionally released until obligations under the terms of such release are fulfilled unless otherwise provided by the legislation.

Article 23. Restrictions on movement of goods and vehicles across customs border#

Restrictions on movement of goods and (or) vehicles across the customs border can be established based on international obligations, need to protect domestic market, and also as a response to discriminatory or other actions of foreign countries and their unions infringing on the interests of the Republic of Uzbekistan in accordance with the legislation. Expenses incurred by individual moving goods or by a carrier in connection with introduction of these restrictions shall not reimbursed by the customs authorities.

Article 24. Prohibition on import and export of goods and vehicles#

Import into the territory of the Republic of Uzbekistan and export from this territory of certain goods and (or) vehicles can be prohibited to ensure national security, protect public order, human life and health, protect environment, preserve national and spiritual values, protect cultural values of peoples of the Republic of Uzbekistan and other countries, property rights, including intellectual property, interests of consumers of imported goods, as well as based on other interests of the Republic of Uzbekistan according with legislation and international agreements of the Republic of Uzbekistan.

Goods and (or) vehicles prohibited for import and export shall be subject to immediate export outside the customs territory when imported or return into the customs territory when exported, unless otherwise provided by the legislation or international agreements of the Republic of Uzbekistan.

Export or return of goods and cargo operations shall be conducted by an individual moving the goods or by a carrier.

If goods are not immediately exported or returned, then they shall be placed under the customs regime of temporary storage to the bonded warehouse owned by the customs authority or in the customs control zones at the expense of an individual moving the goods or a carrier. Maximum storage period for such goods is three days unless otherwise specified by the legislation in relation to certain types of goods. After this period expires, specified goods shall be disposed according to a procedure applicable to goods that are subject to becoming a state property.

Chapter 4. General provisions#

Article 25. Types of customs regimes#

Depending on the purpose of moving goods across the customs border, their customs clearance shall be conducted according to the following types of customs regimes:

1) export;

2) re-export;

3) temporary export;

4) processing outside the customs territory;

5) release for free circulation (import);

6) re-import;

7) temporary import;

8) processing in the customs territory;

9) temporary storage;

10) bonded warehouse;

11) free warehouse;

12) free customs zone;

13) duty-free trade;

14) customs transit;

15) destruction;

16) abandoning in favor of the state.

Article 26. Choice and change of customs regime#

Movement of goods across the customs border shall entail the obligation of authorized individuals to place goods under one of the customs regimes and comply with requirements and conditions of this customs regime.

An authorized individual shall have the right to choose any customs regime or change it to another customs regime regardless of the nature, quantity, country of origin or destination of goods and vehicles.

Selected customs regime shall be specified by a declarant in a customs declaration, which is submitted to a customs authority for customs clearance.

Article 27. Seizure of goods placed under customs regime#

Goods that are placed under a customs regime can be seized according to the established procedure in case of violation of the legislation.

In the event of seizure of goods that are under a certain customs regime, the customs regime shall be suspended from the day following the day of seizure and resumes from the day following the day of entry into force of a decree (decision) which does not provide for goods to become a state property.

For the period of customs regime suspension, a periodic customs charge shall not be paid in the event that the seized goods are placed under the customs regime of temporary import with payment of a periodic customs charge.

Effect of a customs regime must be ceased within fifteen working days from the day following the day of entry into force of the relevant resolution (decision) in case of violation of customs legislation in instances when:

seizure of goods is associated with non-compliance with requirements and conditions of a customs regime which entails impossibility of its further application;

administrative or criminal prosecution of an individual is associated with non-compliance with requirements and conditions of a customs regime, which entails the impossibility of its further application.

Article 28. Individuals responsible for compliance with requirements and conditions of customs regime#

An individual, who placed goods under a relevant customs regime, shall be responsible for compliance with requirements and conditions of the customs regime.

In the event of release of goods without going through customs control or loss of goods that are placed under customs regimes of temporary storage, bonded warehouse or free warehouse, responsibility shall be borne by:

owner of a bonded warehouse, if the goods are in a bonded warehouse;

individual, who placed goods under a customs regime of a bonded warehouse into warehouses and other places that are not a bonded warehouse, if goods are in such locations;

owner of a free warehouse, if goods are in a free warehouse.

A carrier shall be responsible for compliance with requirements and conditions of a customs regime of customs transit.

Owner of a duty-free shop shall be responsible for compliance with requirements and conditions of a customs regime of duty-free trade.

Chapter 5. Export#

Article 29. Export customs regime#

Export customs regime is a regime when goods of Uzbekistan are exported outside the customs territory without obligation to re-import them.

Goods that are placed under the export customs regime and actually exported from the customs territory shall lose the status of goods of Uzbekistan.

Article 30. Requirements and conditions for placing goods under export customs regime#

Requirements and conditions for placing goods under the export customs regime are payment of customs charges and compliance with economic policy measures.

Goods can be placed under the export customs regime in compliance with other requirements and conditions in accordance with the legislation.

Goods that are released under the export customs regime must be exported from the customs territory in the same state that they were on the day of registration of a customs declaration, except for changes in condition of goods due to natural wear and tear or loss under normal conditions of their transportation and (or) storage.

Article 31. Documents required for placing goods under export customs regime#

The Cabinet of Ministers of the Republic of Uzbekistan shall establish the list of documents that are required for customs clearance under export customs regime.

For goods, which are exported with appropriate authorization documents, a customs authority shall independently check availability of such documents in the information system of the customs authorities.

Chapter 6. Re-export#

Article 32. Customs regime of re-export#

Customs regime of re-export is a regime when goods previously imported into the customs territory or a product of processing of goods placed under the customs regime of processing in the customs territory are exported from the customs territory without paying customs duties and taxes, without applying economic policy measures to goods and in cases established by Article 35 of this Code — with refund of customs duties and taxes paid upon its import.

Actual export of goods placed under the re-export customs regime from the customs territory shall be conducted no later than six months from the date of acceptance of a customs declaration.

Goods placed under the re-export customs regime shall be actually exported from the customs territory within the time limits established in accordance with part four of Article 218 of this Code.

If a transit declaration for the goods is not submitted within three working days from the date on which the goods were placed under the re-export customs regime, the goods shall be placed under the temporary storage customs regime.

Article 33. Requirements and conditions for placing goods under customs regime of re-export#

Re-export of goods shall be allowed with condition that a customs authority can identify goods or their processed products, except the cases specified in part three of Article 74 of this Code.

Re-export of goods, which are damaged or spoiled because of an accident or force majeure, which needs to be confirmed by an authorized body, shall be allowed.

Placement under the re-export customs regime of goods previously placed under the customs regime of release for free circulation (import) shall be allowed providing that the following requirements and conditions are met:

terms of a contract (agreement, treaty) are not met;

goods have not been used or repaired in the customs territory unless the use of goods is necessary to detect defects or other circumstances that led to return of goods;

goods are in an unchanged condition, except in cases of detection of defects.

Article 34. Documents required for placing goods under customs regime of re-export#

To place goods under the customs regime of re-export, a declarant shall submit a cargo customs declaration and shipping documents to a customs authority.

For goods, which are re-exported with all appropriate authorizations documents, a customs authority shall independently check availability of such documents in the information system of the customs authorities.

Article 35. Customs charges in customs regime of re-export#

Goods that are placed under the customs regime of re-export shall be exempt from payment of customs duties and taxes.

When re-exporting goods that are previously placed under a customs regime of release for free circulation (import), paid customs duties and taxes on actual re-exported part of goods shall be refunded in the manner prescribed by Chapter 49 of this Code while observing the following requirements and conditions:

goods are re-exported within two years from the date of declaration of their customs regime of release for free circulation (import);

goods have not been used or repaired in the customs territory, except in cases where use of goods is required to detect defects or other circumstances that led to return of goods.

If the actual export of goods is conducted within the period specified in Article 32 of this Code, customs duties and taxes shall be paid if the goods are placed under the customs regime of release for free circulation (import).

Chapter 7. Temporary export#

Article 36. Customs regime of temporary export#

Customs regime of temporary export is a regime where goods in free circulation in the customs territory are exported for temporary use outside this territory with conditional exemption from customs duties and taxes without enforcing economic policy measures.

Article 37. Requirements and conditions for placing goods under customs regime of temporary export#

Goods shall be placed under the customs regime of temporary import subject to fulfilment of the following requirements and conditions:

possibility of identification of temporarily exported goods by customs authorities;

authorizations of authorized bodies in the information system of customs authorities, if goods are subject to control by these bodies;

an individual who places goods under the customs regime of temporary export must be a legal entity or an individual of the Republic of Uzbekistan or a foreign individual accredited in the authorized state bodies.

Goods temporarily exported from the customs territory must remain in an unchanged condition.

The following goods shall not be placed under the customs regime of temporary export:

goods that are prohibited for export from the Republic of Uzbekistan;

waste;

electricity, water, commodities transported by pipelines (oil, gas) and fuel;

goods the export of which is quoted;

consumables and consumable samples, raw materials, semi-finished products, food products, soft drinks, alcoholic and tobacco products;

goods intended for single use.

Temporary export of goods specified in part three of this Article shall be allowed only for advertising, demonstration and research purposes in single quantities.

Customs control of temporarily exported goods shall be conducted by a customs authority that conducts its customs clearance.

Article 38. Documents required for placing goods under the customs regime of temporary export#

To place goods under the customs regime of temporary export, the declarant submits to the customs authority a cargo customs declaration and shipping documents, as well as a contract (agreement) on the delivery or transfer of goods (in cases of temporary export of goods under a rental agreement, leasing agreement, warranty service and investment project).

For goods, which are temporarily exported with appropriate authorization documents, a customs authority shall independently check availability of such documents in the information system of customs authorities.

Article 39. Timeline for temporary export of goods#

Period for temporary export of goods is two years from the date of placing goods under the customs regime of temporary export.

An individual who placed goods under the customs regime of temporary export shall have the right to end this customs regime before expiration of its validity according to Article 41 of this Code.

A customs authority can extend the period of temporary export for more than two years based on a formal application of an authorized individual in relation to:

goods that are exported for use in facilities, diplomatic missions and consular offices of the Republic of Uzbekistan located on the territory of foreign countries;

railway and air vehicles and their spare parts and transport equipment for their maintenance, which are temporarily exported based on lease agreements between legal entities of the Republic of Uzbekistan and legal entities and individuals of foreign countries. In this case, temporary export period is established based on the terms of a lease agreement;

goods that are exported based on a lease agreement. Temporary export of such goods is permitted for the duration of a lease agreement;

goods (with the exception of goods intended to be left outside the customs territory) that are exported for maintenance and elimination of defects during warranty period under the terms of a contract (agreement, treaty) for export of goods (works and services). Temporary export of such goods is allowed for the duration of the warranty period;

goods with a longer period of temporary export established based on decisions of the Cabinet of Ministers of the Republic of Uzbekistan.

An application to extend the period for temporary export of goods must be submitted to the customs authority before the expiration of the customs regime for temporary export. Extension of the period for temporary export of goods is carried out without actually presenting the goods to the customs authority.

A formal application to extend the period for temporary export of goods by an authorized individual to a customs authority shall not interrupt or suspend the period for temporary export of goods.

When extending the period for temporary export of goods, a separate customs declaration shall not be filed.

Article 40. Transfer of rights of use and (or) disposal of goods placed under the customs regime of temporary export to another individual#

Transfer of the right to use and (or) dispose of goods placed under the customs regime of temporary export to another legal entity or an individual of the Republic of Uzbekistan or to a foreign individual accredited in the authorized state bodies until the end of the customs regime of temporary export shall be authorized.

The rights to use and (or) dispose of goods placed under the customs regime of temporary export are considered transferred to another legal entity or individual of the Republic of Uzbekistan or to a foreign individual accredited with authorized state bodies from the moment the customs body accepts the cargo customs declaration submitted by this person for placement under the customs regime of temporary export of this goods without actually presenting the goods to the customs authority.

The transfer of the right to use and (or) dispose of goods placed under the customs regime of temporary export to another legal entity or individual of the Republic of Uzbekistan or to a foreign individual, who is accredited in the authorized state bodies, in accordance with Part 2 of this Article, shall not change temporary export period established by Article 39 of this Code.

Article 41. Completion of customs regime of temporary export#

Temporarily exported goods shall be re-imported into the customs territory no later than the day of temporary export period expiration.

An authorized individual can end the customs regime of temporary export by placing goods under a different customs regime by leaving these goods outside the customs territory, except for cases when, in accordance with customs legislation, temporarily exported goods are subject to mandatory re-import into the customs territory. In this case, end of temporary export customs regime shall be allowed without actual presentation of goods to a customs authority.

When the customs regime of temporary export is changed to the customs regime of export, customs value and quantity of goods shall be determined on the day of their placement under the customs regime of temporary export and rates of customs duties and taxes — on the day of registration by a customs authority of a customs declaration to place goods under the customs regime of export.

If the customs regime of temporary export is not ended within the period established by Article 39 of this Code, customs duties and taxes, which are calculated based on the customs value of the goods and (or) their quantity during export and the rates of customs duties and taxes in effect on the day when goods are declared for the customs regime of temporary export, shall be paid.

Continuation of the customs regime of temporary export without ending it within the period established by Article 39 of this Code shall be allowed in the following cases:

destruction or irretrievable loss of goods due to an accident or force majeure;

withdrawal of goods from possession of an authorized individual because of decisions of bodies or actions (inaction) of officials of a foreign country where they are located.

Obligation to confirm circumstances that lead to destruction or loss of goods shall rest with the individuals who are responsible for compliance with requirements and conditions of a customs regime. Circumstances that have arisen on the territory of foreign countries shall be confirmed by diplomatic or consular institutions of the Republic of Uzbekistan in foreign countries or by the authorized bodies of a country where these circumstances occur.

In the cases specified in part five of this Article, an individual, who temporarily exports goods and does not return them within the time period established by Article 39 of this Code, shall not be liable for non-compliance with requirements and conditions of the customs regime of temporary export.

Chapter 8. Processing outside customs territory#

Article 42. Customs regime of processing outside customs territory#

Customs regime of processing outside the customs territory is a regime when goods of Uzbekistan are exported outside the customs territory for the purpose of processing and subsequent import into the customs territory of the products of their processing.

Conditional exemption from customs duties and taxes shall be applied on goods exported according to the customs regime of processing outside the customs territory. Measures of economic policy shall not be applicable to these goods, except for prohibitions and restrictions specified in Article 54 of this Code.

Goods shall be placed under the customs regime of processing outside the customs territory based on authorization of a customs authority for processing goods outside the customs territory that is issued according to provisions of Chapter 21 of this Code.

Article 43. Operations for processing of goods outside customs territory#

Operations on processing of goods outside the customs territory shall include the following:

direct processing or processing of exported goods changing their initial properties and individual qualities, but preserving such characteristics of goods in a product that allow them to be identified, except the cases specified in part four of Article 46 of this Code;

manufacture of other goods using exported goods including installation, assembly or disassembly;

repair of goods including their restoration, modernization, replacement or restoration of damaged or worn-out parts (elements), elimination of defects.

Use other goods, in whole or in part, that facilitate or help processing, when conducting operations for processing of goods outside the customs territory, shall be allowed.

Operations for processing of goods outside the customs territory shall not include the following:

operations to ensure safety of goods, their preparation for sale and transportation;

getting animal yield, raising and cloning, feeding and catching (fishing, hunting) any animals species and getting and collecting their waste products;

growing and collecting any types of plants;

mining;

copy and reproduction of information, audio and video recordings on any kind of storage devices.

Article 44. Requirements and conditions for processing of goods outside customs territory#

Processing of goods outside the customs territory shall be allowed subject to fulfilment of the following requirements and conditions:

possibility of identification of exported goods by customs authorities in products of their processing, except for cases specified in part four of Article 46 of this Code;

availability of authorizations of authorized bodies in the information system of customs authorities if goods are subject to control by these bodies;

parameters of a feasibility study and the process of actual processing are in line with each other;

operations on processing of goods comply with requirements of Article 43 of this Code.

Customs regime of processing outside the customs territory cannot be used:

if export of goods creates grounds to demand a refund of paid customs duties and taxes, exemption from them or receipt of payments provided upon export;

in respect of goods previously placed under the customs regime of release for free circulation (import) with conditional exemption from customs charges until expiration of this conditional exemption, except for export of such goods for repair, including their restoration, modernization, replacement or restoration of damaged or their worn-out components (elements), elimination of defects.

In the event of a change in terms of a contract (agreement, treaty) or parameters of a feasibility study of the processing process, a new request must be submitted for authorization to process goods outside the customs territory. In this case, in the event of a change in terms of a contract (agreement, treaty) in regards to restructuring of a legal entity, a change in its name or location (mailing address) and a change of last name, first name, patronymic or location of business of an individual, a new application shall not be required.

Article 45. Documents required for placing goods under customs regime of processing outside customs territory#

A declarant shall submit a cargo customs declaration and shipping documents to a customs authority to place goods under a customs regime of processing outside the customs territory.

For goods, which are processed outside the customs territory with appropriate authorizations, a customs authority shall independently check availability of such documents in the information system of the customs authorities.

Article 46. Identification of exported goods for processing outside customs territory in processed products#

Depending on the nature of goods and implemented processing operations, identification of exported goods for processing outside the customs territory in their processed products can be conducted in one or more of the following ways:

authorized individual and (or) a customs authority can affix seals and, if necessary, stamps, digital and (or) other markings on goods that are exported for processing;

detailed description of goods to be exported for processing, photographing of goods or their other scaled images;

comparison of test results of preliminary taken samples or specimens of goods exported for processing and their processed products;

use of existing markings such as factory and serial numbers or other markings of goods exported for processing.

Identification of exported goods for processing outside the customs territory in their processed products can be conducted in other ways according to the legislation.

At the request of an authorized individual and with consent of a customs authority, exported goods for customs purposes can be identified by examining detailed information provided on raw and other materials and components used in production and on technology of production of processed products.

Identification of exported goods for processing outside the customs territory in their processed products shall not be required if:

they are obtained as a result of processing of goods equivalent to goods exported for processing in accordance with Article 49 of this Code;

technological process that belongs to continuous production cycles is used for processing.

Article 47. Timeline for processing goods outside customs territory#

Authorization for processing goods outside the customs territory shall be issued for two years.

An individual who has received authorization to process goods outside the customs territory shall have the right to end a customs regime before expiration of this authorization according to Article 52 of this Code.

At a formal application of an authorized individual, validity of authorization for processing of goods outside the customs territory can be extended by a customs authority for more than two years for certain categories of goods that require longer processing.

Validity of authorization for processing of goods outside the customs territory and processing period shall begin on the day the goods are placed under a customs regime of processing outside the customs territory and when goods are exported in separate consignments - from the day the first consignment of goods is placed under a customs regime of processing outside the customs territory.

A formal application for extending validity period of the authorization for processing of goods outside the customs territory must be submitted to a customs authority no later than one month before authorization expiration. Validity of authorization shall be extended in the manner prescribed for issuance of authorizations.

Submission of a formal application by an authorized individual to a customs authority for extending validity period of the authorization for processing of goods outside the customs territory shall not interrupt or suspend the period for processing of goods specified in the authorization.

In case of refusal to extend validity period of the authorization for processing of goods outside the customs territory, the goods placed under the customs regime of processing outside the customs territory shall be subject to declaration to a different customs regime according to Article 52 of this Code.

Article 48. Standard output of processed products in customs regime of processing outside the customs territory#

When issuing authorization for processing of goods outside the customs territory, standard output of processed products outside the customs territory shall be determined by an authorized individual and established by a customs authority based on the actual conditions of processing of goods.

Customs authorities shall establish standard output of processed products based on the documents with information on technological processing and conclusions of an authorized body and (or) competent organizations (including customs laboratories) which are based on a specific technological processing that submitted by an authorized individual.

Description, quantity, quality of processed products shall be determined after establishment of standard output of processed products.

Article 49. Equivalent compensation for processed product#

Equivalent compensation, that is, replacement of processed product, which is obtained from exported goods with another equivalent foreign product, shall be allowed based on authorization for processing of goods outside the customs territory, if an operation on processing goods outside the customs territory is repair and other cases based on a decision of the Cabinet of Ministers Republic of Uzbekistan.

For customs purposes, equivalent foreign goods are foreign goods that match a processed product, which is obtained as a result of processing of exported goods outside the customs territory, in description, quality, and technical characteristics.

In accordance with provisions of this Chapter, equivalent foreign goods shall be considered as a product of processing of exported goods upon import.

In case of equivalent compensation, import of equivalent foreign goods shall be allowed before export of goods for processing from the customs territory.

Article 50. Replacement of processed product when goods are repaired under the customs regime of processing outside the customs territory#

Replacement of a processed product during repair of goods under a customs regime of processing outside the customs territory shall be allowed if the goods, which replace a processed product, are identical or similar to the goods that are intended for repair according with a customs regime of processing outside the customs territory.

Relevant provisions of a contract (agreement, treaty) and (or) warranty obligations of an individual, who repairs goods, shall be regarded as justification for replacement of a processed product when repairing goods in a customs regime of processing outside the customs territory.

Article 51. Remaining goods and wastes that are exported for processing outside the customs territory#

An individual with authorization to process goods outside the customs territory must dispose of remaining unprocessed exported goods placing them under the appropriate customs regimes on conditions established by this Code no later than the day of expiration of the period for processing goods outside the customs territory established according with Article 47 of this Code.

For customs clearance purposes, remaining unprocessed exported goods shall be considered as goods that are re-imported into the customs territory.

Wastes which are generated as a result of processing of goods shall be exempt from customs duties and taxes if imported after processing.

Article 52. End of customs regime of processing outside the customs territory#

The processing outside the customs territory regime shall be completed, no later than the expiry date of the period for processing goods outside the customs territory established in accordance with Article 47 of this Code, by one of the following methods:

placement of processed products under the release for free circulation (import) customs regime;

placement of the exported goods or their remnants under the re-import customs regime;

placement of the exported goods or their remnants under the export customs regime without actual presentation to the customs authority, subject to compliance with the requirements and conditions established by this Code, except in cases where the exported goods or their remnants are subject to mandatory re-import in accordance with customs legislation.

When importing processed products in more than one consignment, reconciliation of the amount of processed products with the quantity specified in authorization for processing of goods outside the customs territory can be conducted periodically, but at least once every three months and no later than thirty calendar days from the date of import of the last consignment of processed products.

A customs authority and an individual, who received an authorization, shall prepare a reconciliation statement based on the results of reconciliation of the amount of processed products and the amount specified in the authorization for processing of goods outside the customs territory. If the results of reconciliation establish that the amount of imported processed products exceeds the amount specified in the authorization, a customs authority shall make a decision to have additional customs charges paid. In this case, a customs authority shall inform an individual, who received an authorization, in writing no later than the day following the day of the decision. Penalties on the amount of such payments shall not be imposed, if they are paid within ten working days from the date of receipt of a written notice.

An individual, who places goods under a customs regime of processing outside the customs territory, shall reconcile data on application of a customs regime of processing outside the customs territory within thirty calendar days from the date of expiration of the processing time.

In case if processed products are not returned into the customs territory, customs duties and taxes shall be applied on goods exported for processing outside the customs territory, as if the goods are placed under the customs regime of export. In this case, the rates of customs duties and taxes shall be applied on the day the goods are placed under the customs regime for processing outside the customs territory.

Upon completion of the processing outside the customs territory regime, customs clearance of the goods may be carried out by the customs authority that performed the customs clearance, or, upon application of the authorized person and taking into account the specific characteristics of the goods, by another customs authority capable of carrying out customs clearance to the extent necessary.

When submitting the application, the authorized person shall submit the customs cargo declaration relating to export of the goods under the processing outside the customs territory customs regime.

Article 53. Application of customs charges to processed products when they are placed under the customs regime of release for free circulation (import)#

When imported processed products are placed under the customs regime of release for free circulation (import), customs duties and value added tax shall be charged on the value of operations of processing of goods and at the rates of customs duties and value added tax applicable to processed products.

Excise tax on processed products shall be charged on the customs value and quantity of processed products at the rates applicable to processed products.

When a specific rate of customs duty is applied to processed products, the amount of customs duties payable shall be calculated as a product of sums of customs duty, which is calculated at a specific rate for processed products, and the ratio of the cost of processing operations and the customs value of processed products (as if processed products are placed under the customs regime of release for free circulation (import).

For calculating customs charges applied to processed products according to this Article, the cost of processing operations is the sum of the following costs:

processing of exported goods;

delivery of goods to a processing location and delivery of products of their processing back to the customs border, if they are not included into the cost of processing.

If the ownership of imported processed products before their placement under a customs regime of release for free circulation (import) is transferred to another individual, then customs charges for import of these processed products by this individual are calculated as if this individual independently places the goods under a customs regime of processing outside the customs territory.

Imported processed products shall be exempt from the payment of the following:

customs duties and taxes, if goods are exported for free repair under contractual or warranty obligation or due to a manufacturing defect, if this defect is not previously taken into account when the goods are initially placed under a customs regime of release for free circulation (import);

customs duties and excise tax, if goods are exported for paid repairs.

Article 54. Prohibitions and restrictions on application of a customs regime of processing outside the customs territory#

The Cabinet of Ministers of the Republic of Uzbekistan shall establish:

cases when processing outside the customs territory is not allowed for certain types of goods;

restrictions for processing of certain types of goods outside the customs territory;

quantitative restrictions on allowing goods for processing under a customs regime of processing outside the customs territory.

Chapter 9. Release for free circulation (import)#

Article 55. Customs regime of release for free circulation (import)#

Customs regime of release for free circulation (import) is a regime when goods that are imported into the customs territory remain in free circulation without the obligation to re-export from this territory.

Article 56. Requirements and conditions for placing goods under a customs regime of release for free circulation (import)#

Goods shall be placed under the customs regime of release for free circulation (import) and acquire the status of goods in free circulation in the customs territory subject to payment of customs charges and compliance with economic policy measures.

Goods can be placed under the customs regime of release for free circulation (import) in compliance with other requirements and conditions according to the legislation.

Article 57. Documents required for placing goods under the customs regime of release for free circulation (import)#

The list of documents required for customs clearance under the customs regime of release for free circulation (import) shall be established by the Cabinet of Ministers of the Republic of Uzbekistan.

For goods, which are imported with relevant authorization documents, a customs authority shall independently check availability of such documents in the information system of the customs authorities.

Chapter 10. Re-import#

Article 58. Customs regime of re-import#

The customs regime of re-import is a regime when goods previously exported from the customs territory are brought back into the customs territory within the time established by Article 59 of this Code without paying customs duties, taxes and without applying economic policy measures.

Goods placed under the customs regime of re-import shall be considered as goods released for free circulation.

Goods with partial or other damage and deterioration of their condition shall be allowed to be placed under the customs regime of re-import upon confirmation that this happens due to an accident or force majeure.

Before being placed under the customs regime of re-import, the goods can undergo various operations to maintain them in good condition including minor repair, except major repairs, modernization and maintenance, which should not lead to an increase in the value of goods.

When goods are placed under the customs regime of re-import, refund of amounts of customs duties and taxes paid when goods are exported from the customs territory under the customs regime of export shall be made in relation to the actual re-imported part of goods in the manner prescribed by Chapter 49 of this Code, provided that goods are imported by the same individual who exported this product or by a legal successor (heir).

When reimporting goods, an authorized individual, who moves the goods, shall refund the amounts received as payments or as a result of other benefits provided when exporting goods from the customs territory in the manner prescribed by the legislation.

Article 59. Requirements and conditions for placing goods under the customs regime of re-import#

Goods shall be placed under the customs regime of re-import subject to fulfilment of the following requirements and conditions:

goods must have the status of goods in free circulation in the customs territory when they are exported from this territory;

goods must be declared for the customs regime of re-import within three years from the moment of placement under the appropriate customs regime intended for export of goods, in relation to temporarily exported goods — within the established period of temporary export, and in relation to the remainder of processing of goods outside the customs territory — during the specified processing time. In this case, the date of import of goods is the day of crossing the customs border, and the date of export is the day of registration of a cargo customs declaration under the appropriate customs regime intended for export of goods;

goods must be in the same condition, except for changes due to natural wear and tear or loss under normal conditions of transportation, storage or use (operation);

possibility of identification of goods by customs authorities.

Placement of goods under the customs regime of re-import, subject to fulfillment of the requirements of part I of this Article, shall also be allowed if only part of them is imported back.

Placement under the customs regime of re-import of goods previously exported according to the customs regime of export shall be allowed if the following conditions are met:

terms of a contract (agreement, treaty) are not met;

goods are not used or repaired outside the customs territory, except in cases where the use of goods is necessary to detect defects or other circumstances that led to return of goods;

goods are in an unchanged condition taking into account normal wear and tear, except in cases of detection of their defects.

Article 60. Documents required for placing goods under customs regime of re-import#

To place goods under the customs regime of re-import, a declarant shall submit a cargo customs declaration and shipping documents to a customs authority.

For goods that are re-imported with appropriate authorization documents, a customs authority shall independently check availability of such documents in the information system of the customs authorities.

Chapter 11. Temporary import#

Article 61. Customs regime of temporary import#

Customs regime of temporary import is a regime when goods are imported into the customs territory for certain period and are temporarily used with conditional exemption from customs charges or periodic customs charges and without applying economic policy measures.

Article 62. Requirements and conditions for placing goods under the customs regime of temporary import#

Goods shall be placed under the customs regime of temporary import subject to fulfillment of the following requirements and conditions:

possibility of identification of temporarily imported goods by customs authorities;

availability of permits of authorized bodies in the information system of customs authorities if the goods are subject to control by these bodies.

Temporarily imported goods must remain unchanged. Operations to ensure safety including minor repair operations shall be allowed for temporarily imported goods, except for overhaul works and modernization, maintenance and other operations required to maintain goods in good condition, provided that as a result of such operations the cost goods does not increase in comparison with their value at the time of placing goods under the customs regime of temporary import.

Goods previously placed under other customs regimes can be placed under the customs regime of temporary import subject to fulfilment of the requirements and conditions specified in this Code.

The following goods shall not be placed under the customs regime of temporary import:

goods prohibited for import into the Republic of Uzbekistan;

waste;

electricity, water, goods supplied by pipelines (oil, gas) and fuel;

consumables and samples of consumables, raw materials, semi-finished products;

vehicles imported by legal entities and individuals of the Republic of Uzbekistan, except for international cargo transportation and cases established by legislation and international agreements of the Republic of Uzbekistan.

Temporary import of goods specified in paragraph five of part four of this Article shall be allowed in single copies only for advertising, demonstration and research purposes.

Customs control over temporarily imported goods shall be conducted by a customs authority, which completed their customs clearance.

Article 63. Documents required for placing goods under the customs regime of temporary import#

In order to place goods under the customs regime of temporary import, the declarant submits to the customs authority a cargo customs declaration and shipping documents, as well as a contract (agreement) on the delivery or transfer of goods (in cases of temporary import of goods under a lease, leasing, warranty service and investment project).

For goods that are temporarily imported with appropriate authorization documents, a customs authority shall independently check availability of such documents in the information system of the customs authorities.

Article 64. Timeline for temporary import of goods#

Period of temporary import is two years from the date of placing goods under the customs regime of temporary import.

An individual who placed goods under the customs regime of temporary import shall have the right to end this customs regime before its validity expiration according to Article 69 of this Code.

Period of temporary import can be extended for over two years by a customs authority based on a formal application of an authorized individual in relation to:

goods imported to ensure normal operation of diplomatic missions and consular offices of foreign countries and equivalent missions on the territory of the Republic of Uzbekistan, which are imported for personal use by diplomatic agents and administrative and technical personnel of these missions and members of their families, who do not possess permanent residence on the territory of the Republic of Uzbekistan and vehicles imported for their own needs by accredited correspondents and correspondent offices of the media of foreign countries. The term of temporary import of such goods is determined based on the term of accreditation of these representative offices and persons;

railway and air vehicles and their spare parts and transport equipment for their maintenance which are temporarily imported based on lease agreements between legal entities of the Republic of Uzbekistan and individuals of foreign countries. The period of their temporary import is set based on the terms of a lease agreement;

goods imported on the basis of leasing agreements. The term of temporary import of such goods is determined based on the term of the lease agreement;

goods imported according to international agreements of the Republic of Uzbekistan. Period of temporary import of such goods is established based the term of an international agreement of the Republic of Uzbekistan;

goods imported on the basis of production sharing agreements and geological exploration agreements. The term of temporary importation of such goods is determined based on the validity period of these agreements;

goods will all periodic customs charges fully paid;

goods that require payment of periodic customs charges for further period of temporary import because of expiration of the period of validity of privileges or transfer of ownership to other individuals;

goods imported on the basis of investment projects of the Republic of Uzbekistan. Temporary import of such goods is allowed for the duration of the investment period;

goods (except goods intended to be left in the customs territory) that are imported for maintenance and rectification of defects during the warranty period under the terms of a contract (agreement, treaty) for import of goods (works and services). Temporary import of such goods is allowed for duration of the warranty period;

goods with a longer established temporary import period based on separate decisions of the Cabinet of Ministers of the Republic of Uzbekistan.

The application for extension of the term of the customs regime of temporary importation must be submitted to the customs authority before the expiration of the customs regime of temporary importation. The extension of the term of the customs regime of temporary importation is carried out by making changes to the corresponding column of the cargo customs declaration.

Submission of an authorized individualʼs request to extend the deadline of the temporary import period to a customs authority shall not interrupt or suspend the temporary import period.

A separate customs declaration shall not be submitted when requesting extension of the deadline of the customs regime of temporary import.

Article 65. Conditional exemption from payment of customs duties and taxes for temporarily imported goods#

Conditional exemption from customs duties and taxes shall apply to certain temporarily imported goods. The Cabinet of Ministers of the Republic of Uzbekistan shall determine the list of such goods and conditions for exemption and duration of privileges for payment of customs duties and taxes for temporarily imported goods.

Article 66. Temporary import of goods with payment of periodic customs charges#

Periodic customs charges:

shall be calculated for each full and incomplete calendar month of goods being under the customs regime of temporary import in foreign currency in the amount of five percent of the amount of customs duties and taxes that would be payable if these goods are placed under the customs regime of release for free circulation (import) on the day they are placed under the customs regime of temporary import;

shall be paid in the national currency of the Republic of Uzbekistan at an official exchange rate established by the Central Bank of the Republic of Uzbekistan on the payment day;

shall be transferred to the State budget of the Republic of Uzbekistan.

Rates of customs charges that are in effect on the day the goods are placed under the customs regime of temporary import shall be applied when calculating periodic customs charges.

An individual who places goods under the customs regime of temporary import paying periodic customs charges shall have the following rights:

pay the total amount of due customs charges;

pay periodic customs charges monthly or quarterly before the start of the relevant period.

Total amount of payable periodic customs charges shall not exceed the amount of customs charges calculated in foreign currency which would be payable if these goods are placed under the customs regime of release for free circulation (import) on the day of their customs clearance under the customs regime of temporary import.

Paid amounts of periodic customs charges:

shall not be refunded in case of export of temporarily imported goods or their placement under other customs regimes;

shall be counted towards the amount of customs charges payable when these goods are placed under the customs regime of release for free circulation (import).

Article 67. Restriction of the right of use and (or) disposition of temporarily imported goods#

Temporarily imported goods can be used and (or) disposed of only by an individual who placed them under the customs regime of temporary import.

Transfer of the right to use and (or) dispose of temporarily imported goods to another individual before the end of the customs regime of temporary import shall be allowed with condition that this individual takes on written obligations to the customs authorities to further comply with conditions of the customs regime of temporary import.

If the goods are temporarily imported with payment of periodic customs charges, an individual who initially placed them under the customs regime of temporary import must pay customs charges according to part one of Article 66 of this Code for the entire period of goods being in the customs regime of temporary import until transfer of such rights for goods.

The rights and obligations to comply with conditions of the customs regime of temporary import shall be considered transferred to another individual from the moment a customs authority accepts a customs declaration filed by another individual for placement under the customs regime of temporary import of these goods.

Transfer of temporarily imported goods to another individual according to part two of this Article shall not suspend and does not extend the original deadline of temporary import.

Article 68. Suspension of temporary import customs regime#

Customs regime of temporary import shall be suspended:

for the period of seizure of temporarily imported goods or their seizure;

when temporarily imported goods are placed under the customs regimes of temporary storage and bonded warehouse.

Customs regime of temporary import shall be resumed when suspension period ends.

Article 69. End of customs regime of temporary import#

The customs regime of temporary import must be completed by exporting the goods or placing it under another customs regime no later than the day following the day of expiration of the temporary import period. Temporarily imported goods can be exported in one or several consignments with the goods placed under the customs regime of re-export.

In case of destruction or irretrievable loss of goods due to an accident or force majeure or loss of proprietary rights as a result of decisions of the state bodies of the Republic of Uzbekistan, which must be confirmed by documents issued by a relevant authorized state body, an individual shall be released from liability for failure to end the customs regime of temporary import within the established time frame.

Upon completion of the customs regime of temporary import, customs clearance of goods can be conducted by a customs authority that performed customs clearance or at the request of an authorized individual by another customs authority that has a capacity to conduct customs clearance in the required volume based on the nature of these goods. An authorized individual must submit the following along with submitting a written application:

cargo customs declaration for temporary import of goods;

a document on transfer of use and (or) disposition or other alienation of temporarily imported goods to another individual until the end of the customs regime of temporary import, if such a transfer takes place.

Upon the end of the customs regime of temporary import by placing goods under the customs regime of release for free circulation (import) and paying periodic customs charges, a cargo customs declaration shall be drawn up for placing goods under the customs regime of release for free circulation (import) with payment of customs fees.

Chapter 12. Processing on the customs territory#

Article 70. Customs regime of processing on the customs territory#

Customs regime of processing in the customs territory is a regime when goods are imported into the customs territory with conditional exemption from payment of customs duties and taxes for processing and export as processed products.

Economic policy measures shall not be applied when importing goods for processing on the customs territory, except for prohibitions and restrictions specified in Article 82 of this Code.

When performing operations on processing of goods on the customs territory of foreign goods, use goods of Uzbekistan including those purchased by a foreign individual without placing them under the customs regime of processing on the customs territory shall be is allowed.

Goods shall be placed under the customs regime of processing on the customs territory based on authorization from a customs authority for processing goods on the customs territory issued according with provisions of Chapter 21 of this Code.

Article 71. Operations for processing of goods on the customs territory#

Operations for processing of goods on the customs territory are as follows:

direct processing or processing of imported goods changing their initial properties and individual indicators, but preserving in processed products characteristics of the goods that allow them to be identified, except for cases specified in part three of Article 74 of this Code;

manufacture of other goods using imported goods including installation, assembly or disassembly;

repair of goods including restoration and replacement of parts;

use of other goods as raw materials that facilitate production of processed products or simplify it in cases when these goods are used in whole or in part in the processing process. This operation must be performed simultaneously with one of the other operations specified in this part.

Operations for processing of goods on the customs territory shall not include the following:

operations to provide safety of goods, their preparation for sale and transportation;

getting animal yield, raising and cloning, feeding and catching (fishing, hunting) of any animal species and getting and collecting their waste products;

growing and collecting any types of plants;

mining;

copying and reproduction of information, audio and video recordings on any kind of storage devices;

use of foreign goods as auxiliary means in the technological process (equipment, machines, fixtures, etc.).

Operations on processing of goods on the customs territory can be conducted by an individual who has received authorization to process goods on the customs territory and on his behalf by another individual with condition that the individual who received authorization remains responsible to customs authorities for compliance with requirements and conditions specified in the authorization during the entire period of implementation of these operations. Implementation of operations for processing of goods on the customs territory by another individual must be reflected in authorization for processing of goods on the customs territory.

Article 72. Requirements and conditions for processing of goods on the customs territory#

Processing of goods on the customs territory shall be allowed subject to fulfillment of the following requirements and conditions:

identification of imported goods in the products of its processing;

determination of the yield rate of processed products;

exclusion of goods falling under prohibitions and restrictions on the application of the customs regime of processing in the customs territory;

ensuring payment of customs duties for imported goods in accordance with Chapter 47 of this Code, with the exception of cases provided for by law;

operations for processing goods in the customs territory comply with the requirements of Article 71 of this Code.

If the parameters of the feasibility study of the processing or the method of identification or the yield rate of processed products change, a new application for a permit to process goods in the customs territory must be submitted. Moreover, in the event of a change in the terms of the contract (agreement) regarding the transformation of a legal entity, a change in its name or location (mailing address), a change in the last name, first name, patronymic or place of activity of an individual, filing a new application is not required.

Goods can be placed under the customs regime of processing on the customs territory by any interested individual of the Republic of Uzbekistan including those who are not owners of goods or who do not directly conduct operations of processing of goods.

Article 73. Documents required for placing goods under the customs regime of processing on the customs territory#

To place goods under the customs regime of processing on the customs territory, a declarant shall submit a cargo customs declaration and shipping documents to a customs authority.

For goods that are processed on the customs territory with appropriate authorization documents, a customs authority shall independently check availability of such documents in the information system of the customs authorities.

Article 74. Identification of imported goods for processing on the customs territory in their processed products#

Identification of imported goods for processing in the customs territory in the products of its processing is carried out in one or more of the following ways based on the nature of the goods and the processing operations performed:

affixing of seals and, if necessary, stamps, digital and (or) other markings on the goods imported for processing;

a detailed description of the goods imported for processing, its photograph or other image in scale;

comparison of the results of the study of preliminary samples or samples of goods imported for processing and the product of its processing;

the use of existing markings in the form of factory and serial numbers or other markings imported for processing goods.

Identification of imported goods for processing in the customs territory in the products of its processing can be carried out in other ways in accordance with the legislation.

At a formal application of an authorized individual and with consent of a customs authority, imported goods can be identified by examining detailed information that is provided on raw materials, materials and components used in production and on a production technology of processed products.

Identification of imported goods for processing on the customs territory in processed products shall not be required if:

they are obtained as a result of processing of goods equivalent to goods imported for processing according to Article 77 of this Code;

a technological process related to continuous production cycles is used for processing;

a unique technological process that excludes production of similar and (or) identical processed products in the customs territory is used for processing.

The method of identification of imported goods for processing in the customs territory in the products of its processing is determined by an authorized person.

Article 75. Duration of processing of goods on the customs territory#

Authorization for processing of goods on the customs territory shall be issued for two years.

An individual who receives an authorization to process goods on the customs territory shall have the right to end a customs regime before expiration of this authorization according to Article 80 of this Code.

Validity of authorization for processing of goods on the customs territory can be extended by a customs authority for a period of over two years at a formal application of an authorized individual for certain categories of goods that require longer processing period.

When performing regular processing operations of the same goods on the same conditions on the customs territory, authorization to process goods on the customs territory for a declared period, but not more than five years can be issued at a formal application of an individual.

Validity of authorization for processing of goods on the customs territory and the processing period shall begin from the day the goods are placed under the customs regime of processing on the customs territory, and when goods are imported in separate consignments — from the day the first consignment of goods is placed under the customs regime of processing on the customs territory.

A formal application for extending authorization validity period for processing of goods on the customs territory must be submitted to a customs authority no later than one month before expiration of this authorization. Validity period of the authorization shall be extended according to the procedure for issuance of authorizations.

A formal application of an authorized individual to a customs authority to extend validity period of the authorization for processing of goods on the customs territory shall not interrupt or suspend the period for processing of goods specified in the authorization.

In case of refusal to extend the validity period of authorization for processing of goods on the customs territory, the goods placed under a customs regime of processing on the customs territory shall be subject to declaration to a different customs regime according to Article 80 of this Code.

Article 76. The output rate of processed products under the customs processing regime in the customs territory#

The output rate of processed products in the customs territory is determined and approved by the authorized person, if these standards have not been approved in accordance with the established procedure, and is also established by the customs authority when issuing a permit for processing goods in the customs territory, based on the actual conditions under which the processing of goods is carried out.

When establishing the output rate of processed products, the customs authorities are based on the documents submitted by the authorized person containing information about the technological process of processing, and on a specific technological process of processing.

When determining the rate of output of processed products, an authorized person may be based on the conclusions of government bodies and (or) authorized bodies.

The description, quantity, and quality of processed products are determined after establishing the output rate of processed products.

Article 77. Equivalent compensation for imported goods#

Equivalent compensation, that is, replacement of a processed product obtained from an imported product placed under the customs processing regime on the customs territory with another product obtained by processing equivalent goods including goods from Uzbekistan shall be allowed based on authorization for processing of goods on the customs territory, if that operation for processing goods on the customs territory is a repair and in other cases based on a decision of the Cabinet of Ministers of the Republic of Uzbekistan.

For customs purposes, equivalent goods are goods that match imported goods in description, quality and technical characteristics.

For customs purposes, equivalent goods shall acquire the status of imported goods and imported goods that are replaced by them shall acquire the status that equivalent goods possessed.

Products obtained as a result of processing of equivalent goods shall be treated as processed products of imported goods according to the provisions of this Chapter.

If equivalent compensation for processing of goods on the customs territory is specified in issued authorization, export of processed products shall be allowed before import of goods for processing on the customs territory.

Article 78. Replacement of a processed product during repair of goods under the customs regime of processing on the customs territory#

Replacement of a processed product during repair of goods under the customs regime of processing on the customs territory shall be allowed with condition that the goods replacing a processed product are identical or similar to the goods intended for repair according to the customs regime of processing on the customs territory.

A processed product when repairing goods under the customs regime of processing on the customs territory shall be replaced based on the appropriate provisions of a contract (agreement, treaty) and (or) warranty obligations of an individual who repairs the goods.

Article 79. Remaining goods and wastes of goods imported for processing on the customs territory#

An individual, who receives authorization to process goods on the customs territory, must dispose of waste generated during processing and remaining of unprocessed imported goods by placing them under appropriate customs regimes based on the conditions established by this Code no later than the deadline for processing of goods on the customs territory established in accordance with Article 75 of this Code.

Article 80. Completion of a customs regime for processing on the customs territory#

Customs regime for processing on the customs territory must end with export of processed products of imported goods or remaining goods and waste of processed goods or by placing them under other customs regimes no later than the deadline for processing of goods on the customs territory established by Article 75 of this Code.

When exporting processed products in more than one consignment, reconciliation of the amount of processed products with the quantity specified in authorization for processing of goods on the customs territory can be conducted periodically, but at least once every three months and no later than thirty calendar days from the date of movement of the last consignment of processed products across the customs border.

A reconciliation statement shall be signed between a customs authority and an individual, who received authorization, based on the results of reconciliation of the amount of processed products and the amount specified in authorization for processing of goods on the customs territory. If, based on the results of such reconciliation, the amount of exported processed products exceeds the amount specified in authorization, a customs authority shall decide whether additional customs charges need to be paid. In this case, a customs authority shall notify an individual, who received authorization, in writing no later than the day following the day a decision is made. Penalties on such payments shall not be charged if they are paid within ten working days from the date of receipt of a written notice.

An individual who places goods under a customs regime of processing on the customs territory must conduct data reconciliation on application of the customs regime of processing on the customs territory within thirty calendar days from the end of the customs regime for processing on the customs territory.

Article 81. Application of customs charges and economic policy measures to processed products, remaining products and waste#

Exported processed products, remaining goods and waste shall be exempt from payment of customs duties and taxes and from application of economic policy measures on them, except for prohibitions and restrictions specified in Article 82 of this Code.

When processed products are placed under the customs regime of release for free circulation (import), customs duties and taxes shall be paid based on the customs value and (or) the amount of imported goods used in accordance with standard output of processed products for goods imported for processing and applicable rates of customs charges on the day of placing the goods under the customs regime of release for free circulation (import).

When exporting processed products in the amount less than that established by standard output of processed products, customs charges shall be paid on difference in the manner prescribed by part two of this Article.

When waste from processing of goods is placed under the customs regime of release for free circulation (import), customs charges shall be paid as if they are imported into the customs territory in this condition.

Article 82. Prohibitions and restrictions on application of the customs regime of processing on the customs territory#

The Cabinet of Ministers of the Republic of Uzbekistan can establish the following:

cases when certain types of goods are not allowed for processing on the customs territory;

restrictions to conduct certain operations for processing of certain types of goods on the customs territory;

quantitative restrictions on placing goods under the customs regime of processing on the customs territory.

Chapter 13. Temporary storage#

Article 83. Customs regime of temporary storage#

Customs regime of temporary storage is a regime when any goods imported into the customs territory can be temporarily stored under customs control without paying customs charges and without applying economic policy measures from the moment of making them available to a customs authority of destination and until release according to the chosen customs regime and in the cases and on conditions specified in Article 177 of this Code.

Article 84. Requirements and conditions for placing goods under the customs regime of temporary storage#

Any goods can be placed under the customs regime of temporary storage including those previously placed under a different customs regime.

Goods prohibited for import into and export from the customs territory can be placed under the customs regime of temporary storage according to part four of Article 24 of this Code.

Goods under the customs regime of temporary storage can be stored in a bonded warehouse or customs control zones observing customs regime deadlines.

Article 85. Duration of keeping goods under the customs regime of temporary storage#

Duration of keeping goods are under the customs regime of temporary storage shall be determined by an authorized individual who has declared the specified goods in this customs regime, but cannot exceed sixty calendar days unless otherwise specified in Article 177 of this Code.

Perishable goods can be kept under a customs regime of temporary storage for ten calendar days.

Goods that are in bonded warehouses, free warehouses or duty-free shops shall be considered under the customs regime of temporary storage within the time limits established by Article 177 of this Code after the decision to liquidate them.

Customs regime of temporary storage shall begin from the day the goods acquire a status of goods under the customs regime of temporary storage according to Article 177 and part five of Article 226 of this Code.

Article 86. Documents required for placing goods under the customs regime of temporary storage#

A declarant shall submit a short cargo customs declaration prepared according to Article 267 of this Code to a customs authority to place goods under the customs regime of temporary storage.

A carrier or an authorized individual shall submit a short cargo customs declaration no later than the next business day after the goods are presented to a customs authority. A short cargo customs declaration shall not be submitted if the goods are placed under a different customs regime during this period.

When placing goods under the customs regime of temporary storage, a customs authority shall not request other documents that are not specified in this Article.

Article 87. Operations and actions with goods placed under the customs regime of temporary storage#

Owners of a bonded warehouse or authorized individuals can undertake the following operations with and actions on goods placed under the customs regime of temporary storage giving a notice to a customs authority:

inspect and measure goods;

take samples and specimens of goods for their research and identification in accordance with Article 211 of this Code;

undertake operations required to ensure safety of goods in an unchanged condition including rectification of damaged packaging;

move goods within temporary storage facilities.

Operations and actions specified in part one of this Article shall not be allowed if it entails a loss or change in the properties of goods.

Payment or security for payment of customs charges for samples and specimens of goods shall be required as if they are placed under the customs regime of release for free circulation (import), except cases when per a written obligation of an authorized individual:

samples and specimens will be covered under a cargo customs declaration when goods will be subsequently placed under a different customs regime;

samples and specimens will be returned to a bonded warehouse during the storage period of goods, but not more than thirty calendar days.

Movement of goods, which are under customs control, under the customs regime of temporary storage from one bonded warehouse to another before expiration of the period specified in part one of Article 85 of this Code shall not be allowed. Period when goods are under the customs regime of temporary storage shall not be interrupted or suspended.

Article 88. Disposal of goods that become unusable, spoiled or damaged while being under the customs regime of temporary storage#

Goods that become unusable, spoiled or damaged as a result of an accident or force majeure while being under the customs regime of temporary storage shall be placed under the customs regime chosen by an authorized individual as if they are imported into the customs territory in this condition. An authorized individual and a competent state body must confirm these circumstances.

Article 89. End of the customs regime of temporary storage#

Goods must be declared to be placed under a different customs regime not later than the deadline of a customs regime of temporary storage.

Goods shall be moved from the temporary storage location within three working days from the date they are placed under a different customs regime, except cases of placing goods under the customs regime of a bonded warehouse.

Chapter 14. Bonded warehouse#

Article 90. Customs regime of a bonded warehouse#

Customs regime of a bonded warehouse is a regime when goods that are imported into the customs territory are stored under customs control in certain premises (locations) without paying customs duties, taxes and without applying economic policy measures and are intended for export from the customs territory.

Article 91. Requirements and conditions for placing goods under the customs regime of a bonded warehouse#

Any goods can be placed under the customs regime of a bonded warehouse including those previously placed under a different customs regime with the exception of:

goods that are prohibited to be imported into the customs territory;

goods of Uzbekistan that are prohibited to be exported from the customs territory;

goods that are prohibited to transit through the customs territory in accordance with the legislation;

medicines and food products when their expiry date on the day of declaration to the customs regime of the bonded warehouse is less than the period declared according to Article 94 of this Code.

Goods under the customs regime of a bonded warehouse must be stored in a bonded warehouse, except for the cases established by Article 93 of this Code.

Goods that are under the customs regime of temporary import or processing in the customs territory can be placed under the customs regime of a bonded warehouse in order to suspend the customs regime of temporary import or processing in the customs territory.

Article 92. Documents required for placing goods under the customs regime of a bonded warehouse#

A declarant shall submit a cargo customs declaration and shipping documents to a customs authority to place the goods under the customs regime of a bonded warehouse.

Article 93. Storage of goods placed under the customs regime of a bonded warehouse in locations other than a bonded warehouse#

At the request of an authorized individual, imported or exported goods shall be placed under the customs regime of a bonded warehouse storing it at a location that is not a bonded warehouse in the following cases:

goods are of specific nature and cannot be placed in a bonded warehouse because of their dimensions, physical parameters or chemical properties or special conditions required to store them;

there is no bonded warehouse at destination.

When storing goods that are placed under the customs regime of a bonded warehouse in locations other than a bonded warehouse, the following conditions must be met:

security for payment of customs charges according to Chapter 47 of this Code;

cargo operations with goods and their movement to any other location are allowed under customs control;

transfer of goods for use and disposal to other individuals while being under the customs regime of a bonded warehouse is not allowed, except for the cases specified in Article 96 of this Code.

Compliance with a condition specified in paragraph two of part two of this Article shall not apply to military cargo, goods imported as humanitarian aid, technical assistance and under loans (credits) provided by international and foreign government financial organizations under international agreements of the Republic of Uzbekistan within grants as well as imported for national currency of the Republic of Uzbekistan, foreign currency.

If goods are lost or transferred to other individuals without placing them under the appropriate customs regime, customs charges shall be paid by an individual who placed imported goods under the customs regime of a bonded warehouse with its location that is not a bonded warehouse.

Article 94. Duration of keeping goods under the customs regime of a bonded warehouse#

Goods can be kept under the customs regime of a bonded warehouse for three years.

Where goods are placed under the customs warehouse regime multiple times, the total period of validity of the customs warehouse regime may not exceed the period provided for in part one of this Article.

An individual who placed goods under the customs regime of a bonded warehouse shall have the right to end this customs regime before expiration of its deadline according to Article 98 of this Code.

Goods with a limited shelf life, periods of storage, consumption and (or) sale must be declared under a different customs regime and removed from a bonded warehouse no later than one hundred and eighty calendar days before expiration of the specified period.

Article 95. Operations and actions with goods placed under the customs regime of a bonded warehouse#

Authorized individuals can undertake the following with goods placed under the customs regime of a bonded warehouse giving a notice to a customs authority:

perform operations required to ensure safety of goods in an unchanged state;

check, inspect and measure the goods;

move goods within a bonded warehouse provided that the movement does not entail change in condition of goods, damage of packaging and (or) a change in applied customs identification means;

take samples and specimens of goods for research and identification according to Article 211 of this Code;

accomplish operations required to prepare goods for sale and transportation including splitting them into consignments, preparation for shipments, sorting, packaging, repackaging, labeling (except for marking with excise stamps), other similar operations including simple assembly operations;

accomplish other operations required to improve commercial qualities, except mixing, processing or handling of goods.

Operations and actions specified in part one of this Article shall not be allowed if their implementation entails a loss or change in properties of goods.

Payment or security for payment of customs charges shall be required for samples and specimens of goods as if they are placed under the customs regime of release for free circulation (import), except for cases when samples and specimens will be included into a cargo customs declaration when goods are subsequently placed under another customs regime.

Goods under customs control under the customs regime of a bonded warehouse shall be allowed to move from one bonded warehouse to another one until expiration of the terms specified in part one of Article 94 of this Code. In this case, the period when goods are under the customs regime of a bonded warehouse shall not be interrupted or suspended.

Article 96. Alienation of goods placed under the customs regime of a bonded warehouse#

Alienation of goods placed under the customs regime of a bonded warehouse, transfer of the right to own, use or dispose of them to another individual shall be allowed subject to fulfillment of the following conditions:

an authorized individual who alienates goods or transfers the rights of possession, use or disposal in relation to them shall give an advance written notice to a customs authority;

an authorized individual that is acquiring the right to goods submits a customs declaration to a customs authority in compliance with requirements and conditions of a selected customs regime for these goods.

Authorized individualʼs right of possession, use or disposal of goods shall be considered transferred to another individual from the moment a customs declaration is submitted to a customs authority. When a customs declaration is submitted, this individual shall have obligations related to ensuring compliance with the customs regime.

Transfer of goods placed under the customs warehouse regime to another person in accordance with part one of this Article shall neither suspend nor extend the storage period of goods placed under the customs warehouse regime.

Article 97. Disposal of goods that become unusable, spoiled or damaged while being under the customs regime of a bonded warehouse#

Goods that become unusable, spoiled or damaged as a result of an accident or force majeure, while they are being under the customs regime of a bonded warehouse, shall be placed under a customs regime chosen by an authorized individual as if they are imported into the customs territory in this condition. An authorized individual and a competent state body must confirm these circumstances.

Article 98. End of the customs regime of a bonded warehouse#

Goods must be declared into another customs regime no later than the day of expiry of the customs regime of a bonded warehouse, except for the customs regime of temporary storage.

Goods shall be removed from a bonded warehouse within three working days from the date of placement under a different customs regime.

When moving goods, which are previously placed under the customs regime of temporary import or processing in the customs territory, from a bonded warehouse for the purpose of their further use in the customs territory according to this customs regime, the period of temporary import or processing in the customs territory shall be resumed.

Article 99. Actions with goods after expiration of the customs regime of a bonded warehouse#

In case if the requirement stipulated in part one of Article 98 of this Code is not followed, a customs authority shall file a request with the court to make a decision with respect to goods with expired period of the customs regime of a bonded warehouse.

Chapter 15. Free warehouse#

Article 100. Customs regime of a free warehouse#

The free warehouse customs regime is a regime in which goods are placed in specific places and territories without payment of customs duties and taxes, and without the application of economic policy measures.

Article 101. Requirements and conditions for placing goods under the customs regime of a free warehouse#

Any goods can be placed under the customs regime of a free warehouse, except for goods prohibited for import into the customs territory and goods of Uzbekistan prohibited for export from this territory.

Goods that can cause damage to other goods or require special storage conditions must be stored in specially equipped facilities.

Goods previously placed under other customs regimes can be placed under the customs regime of a free warehouse.

Article 102. Documents required for placing goods under the customs regime of a free warehouse#

A declarant shall submit a cargo customs declaration and shipping documents to a customs authority to place the goods under the customs regime of a free warehouse.

Article 103. Operations with goods placed under the customs regime of a free warehouse#

The following operations can be performed with goods placed under the customs regime of a free warehouse:

operations to ensure safety of goods in an unchanged condition;

operations for preparing goods for sale and transportation including splitting them into consignments, preparation of shipments, sorting, packaging, repackaging, labeling (except for marking with excise stamps) and other similar operations;

simple assembly operations;

operations on use of goods as technological equipment and spare parts for it, loading and unloading equipment, other technical means operated in a free warehouse.

No retail operations shall be allowed with goods placed under the customs regime of a free warehouse.

Prohibitions and restrictions can be imposed on conducting of certain operations with goods placed under the customs regime of a free warehouse according to the legislation.

Article 103¹ . Transfer of goods placed under the free warehouse customs regime to another person#

The transfer of goods placed under the free warehouse customs regime to another person, including the transfer of the right of ownership, use, or disposal over them to another person, shall be permitted subject to compliance with the following conditions:

the authorized person transferring the goods or the right of ownership, use, or disposal over them to another person shall notify the customs authority in advance in writing;

the authorized person acquiring the right to the goods shall submit a customs cargo declaration to the customs authority in compliance with the requirements and conditions of the selected customs regime in respect of these goods.

The authorized person's right of ownership, use, and disposal over the goods shall be deemed transferred to another person from the moment the customs cargo declaration is submitted to the customs authority. At the moment the customs cargo declaration is submitted, the obligations associated with ensuring compliance with the customs regime shall arise for the said person.

Article 104. Period of the customs regime of a free warehouse#

Goods can stay under the customs regime of a free warehouse without any time limitations.

Article 105. Application of customs charges and economic policy measures in the customs regime of a free warehouse#

When placing goods under the customs regimes of a free warehouse, release for free circulation (import) or export, the customs charges and measures of economic policy shall be applied depending on a country of origin of goods unless otherwise specified in the legislation.

Customs charges and measures of economic policy shall be applied to foreign goods placed under the customs regime of a free warehouse and imported into the customs territory as if the specified goods are imported directly from outside the customs territory unless otherwise specified in the legislation.

On goods of Uzbekistan when exporting them from a free warehouse outside the customs territory, customs charges and economic policy measures shall be applied as when exporting from the customs territory.

If goods, which are exported from a free warehouse outside the customs territory, do not have a certificate of origin of goods for applying customs charges and economic policy measures to them, they shall be regarded as goods of Uzbekistan and for other purposes — as foreign goods.

Goods, which are placed under the customs regime of a free warehouse and intended for export outside the territory of the Republic of Uzbekistan under the customs regime of export, shall be exempt from payment of customs duties and taxes or the amounts paid shall be refunded if such an exemption or refund is provided when exporting goods. Such goods must be exported no later than six months from the date of refund of customs duties, taxes or exemption from them.

When returning goods, which are subject to export outside the territory of the Republic of Uzbekistan from free warehouses, to the customs territory, or if the export is completed within the established time limits, customs duties and taxes shall be paid.

Chapter 16. Free customs zone#

Article 106. Customs regime of a free customs zone#

The free customs zone customs regime is a regime in which goods are placed and used in specific places and territories without payment of customs duties and taxes, and without the application of economic policy measures.

Article 107. Requirements and conditions for placing goods under the customs regime of the free customs zone#

Any goods are placed under the customs regime of the free customs zone, except for goods prohibited for import into the customs territory and goods of Uzbekistan prohibited for export from this territory.

The customs regime of a free customs zone shall not be applied to goods of Uzbekistan, which are required to ensure operation of a free customs zone.

Goods that can cause damage to other goods or require special storage conditions must be stored in specially equipped facilities.

Article 108. Documents required for placing goods under the customs regime of a free customs zone#

A declarant shall submit a cargo customs declaration and shipping documents to a customs authority to place the goods under the customs regime of a free customs zone.

For goods that are placed under the customs regime of a free customs zone with appropriate authorization documents, a customs authority shall independently check availability of such documents in the information system of the customs authorities.

Article 109. Operations with goods placed under the customs regime of a free customs zone#

Operations with goods placed under the customs regime of a free customs zone shall be accomplished according to the legislation on free economic zones.

Retail sales operations are not permitted with goods placed under the customs regime of a free customs zone, except in cases established by law.

Prohibitions and restrictions can be established for certain operations with goods placed under the customs regime of a free customs zone according to the legislation.

Article 110. Timeline for the customs regime of a free customs zone#

Goods can stay under the customs regime of a free customs zone without time limitation.

Article 111. Customs charges for the customs regime of a free customs zone#

For the customs regime of a free customs zone, customs charges shall be imposed according to the legislation on free economic zones taking into account the requirements of Article 105 of this Code.

Article 112. Creation of a free customs zone#

Free customs zone shall be created in the manner determined by the legislation on free economic zones.

Chapter 17. Duty free trade#

Article 113. Customs regime of duty-free trade#

Customs regime of duty-free trade is a regime where goods are and are sold under customs control in the customs territory in locations determined by customs authorities without paying customs duties, taxes and without applying economic policy measures.

Foreign goods, as well as goods of Uzbekistan placed under the customs regime of duty-free trade, are sold at retail to individuals leaving the customs territory and entering the customs territory, to foreign persons temporarily staying in the territory of the Republic of Uzbekistan, as well as to foreign persons accredited by the Ministry of Foreign Affairs of the Republic of Uzbekistan, under the conditions established by this the Chapter.

Selling (purchase) of goods shall not be allowed to (by) individuals who do not cross the State border of the Republic of Uzbekistan and foreign individuals who are not accredited by the Ministry of Foreign Affairs of the Republic of Uzbekistan.

Goods under the customs regime of duty-free trade shall be sold under customs control in duty-free shops.

Article 114. Requirements and conditions for placing goods under the customs regime of duty-free trade#

Any goods can be placed under the customs regime of duty-free trade with the exception of goods that are included into a list determined by the legislation.

An individual, who has a license to operate a duty-free shop, shall declare goods placed under the customs regime of duty-free trade.

Goods can stay under the customs regime of duty-free trade without any time limitations.

The following operations can be performed with goods placed under the customs regime of duty-free trade:

ensuring safety of goods in an unchanged condition until they are sold;

preparation of goods for sale, including sorting, packaging, repackaging, marking (except for marking with excise stamps).

Goods placed under the customs regime of duty-free trade must remain unchanged until they are sold with the exception of goods used for preparation of food products that are intended for consumption.

Duty-free merchandise must be specifically labeled as Duty-Free and must be prepackaged for retail sales.

Article 115. Documents required for placing goods under the customs regime of duty-free trade#

A declarant shall submit a cargo customs declaration and shipping documents to a customs authority to place the goods under the customs regime of duty-free trade.

Chapter 18. Customs transit#

Article 116. Customs regime of customs transit#

Customs regime of customs transit is a regime when:

the imported goods are transported under customs control through the customs territory between the customs authority of departure and the customs authority of destination, including through the territory of a foreign state;

goods of Uzbekistan move through the territory of a foreign country between a customs authority of departure and a customs authority of destination located at the customs border;

A customs authority of departure is a customs authority responsible for the area of activity where transportation of goods under customs control begins.

A customs authority of destination is a customs authority responsible for the area of activity where transportation of goods under customs control ends.

Article 117. Requirements and conditions for placing goods under the customs regime of customs transit#

Any goods can be placed under the customs regime of customs transit subject to the following requirements and conditions:

goods are not prohibited to transit through the customs territory in accordance with the legislation and international agreements of the Republic of Uzbekistan;

goods are accompanied with appropriate authorizations if the transit of these goods through the customs territory is allowed only with such authorizations according to the legislation.

Goods under the customs regime of customs transit must be transported according to the requirements and conditions established by Chapter 31 of this Code.

Customs clearance of customs transit of international postal and courier shipments and goods that are transported by pipelines and power lines shall be conducted according to Chapters 24 and 25 of this Code.

The list of goods customs transit of which through the customs territory is allowed with security of payment of customs charges shall be determined by the legislation.

Legislation can establish other requirements and conditions for movement of certain types of goods through the customs territory under the customs regime of customs transit.

Goods under the customs regime of customs transit shall be placed by sending a notice to a customs authority according to Chapter 3 of this Code.

Article 118. Documents required to place goods under the customs regime of customs transit#

In order to place goods under the customs regime of customs transit, the declarant submits a transit declaration and shipping documents to the customs authority.

For goods that transit with appropriate authorization documents, a customs authority shall independently check availability of such documents in the information system of the customs authorities.

Article 119. Cargo handling and other operations with goods that are transported through the customs territory under the customs regime of customs transit#

The following cargo handling and other operations shall be allowed for goods under the customs regime of customs transit under the control of a customs authority en route:

reloading from a vehicle that transports goods into the customs territory onto a vehicle which will be exporting goods from this territory;

unloading and temporary warehousing of goods (storage, splitting cargo into consignments or accumulation of goods for consignments and other similar operations) in locations of temporary storage to suspend the customs regime of customs transit, including in the event of damage of a vehicle that transports goods. Period of temporary storage of goods is determined by a carrier based on the time required to conduct these operations or repair and restore a vehicle, but cannot exceed the maximum time for the customs regime of temporary storage.

A customs authority en route is a customs authority with an area of responsibility where authorized cargo handling and other operations with goods transported under customs control are conducted.

A customs authority en route shall have the right to prohibit operations with goods if further customs control over these goods does not deem possible.

In the event of an accident, force majeure or other circumstances that prevent transportation of goods according to the customs regime of customs transit, a carrier shall take all measures to ensure safety of goods and vehicles, immediately inform the nearest customs authority about these circumstances and location of goods, and transport goods or arrange their transportation to the nearest customs authority or another location specified by a customs authority.

Article 120. Completion of the customs regime of customs transit#

Customs regime of customs transit shall end with export of imported goods out of the customs territory or import of goods of Uzbekistan into the customs territory.

Period of customs transit from a customs authority of departure to a customs authority of destination shall be established by a customs authority of departure according to usual time for transportation of goods based on transportation mode and vehicle capabilities, route, other conditions of transportation and (or) request of a declarant or carrier, if the carrier does not act as a declarant of the customs regime of customs transit, as well as taking into account the requirements of a driver work and rest schedule according to the legislation and international agreements of the Republic of Uzbekistan, but not longer than the deadline for customs transit.

Maximum period for the customs regime of customs transit cannot exceed the period determined from the date of filing a notice for customs transit based on:

air transport — three calendar days;

land and river transport — one thousand kilometers in fifteen calendar days.

An authorized individual shall present goods to a customs authority of destination within the time period established by a customs authority of departure and documents specified in Article 18 of this Code.

A customs authority of destination shall perform necessary operations to complete the customs regime of customs transit.

At the request of an authorized individual, the customs regime of customs transit shall be allowed to end at a customs authority en route by:

export of goods in separate consignments and (or) through other customs authorities of destination than those previously established by a customs authority of departure. When goods are exported in separate consignments, the customs regime of customs transit is considered completed after the last consignment of goods is exported out of the customs territory;

placing goods under other customs regimes according to requirements and conditions of this Code.

If necessary, a customs authority en route shall set another deadline to end the customs regime of customs transit according to timelines specified in in a formal application of an authorized individual.

Chapter 19. Destruction#

Article 121. Customs regime of destruction#

Customs regime of destruction is a regime where foreign goods are destroyed under customs control, including through making them unusable, without paying customs charges and without applying economic policy measures.

Article 122. Requirements and conditions for placing goods under the customs regime of destruction#

Goods are allowed to be placed under the customs regime of destruction if the goods subjected to destruction completely lose their consumer properties and cannot be restored to their original state in a cost effective way.

Destruction of the following goods shall not allowed:

cultural values;

endangered species of animals and plants, their parts and derivatives, except for cases when their destruction is required in order to contain spread of epidemic and epizootics.

Destruction of goods shall not be allowed if:

they can harm environment or pose a direct or potential threat to human life and health;

it is conducted by consuming goods according to their usual purpose;

a customs authority is unable to exercise control over the actual destruction of goods;

on the possibility of carrying out the elimination of the state body in the field of Ecology and Environmental Protection, the conclusion of which indicates the method and place of its implementation is not in the information system of customs bodies. The provisions of this part do not apply to annulments that are irrevocably lost as a result of an accident or an overwhelming force impact.

Destruction of goods can be done by:

thermal, chemical, mechanical or other impact (incineration, destruction, burial) with goods being completely destroyed;

dismantling, disassembly, mechanical damage, including punching holes, tearing, causing damage in other ways provided that such damage excludes subsequent restoration of goods and possibility of their use in their original form.

Goods shall be destroyed by an authorized individual at own expense in compliance with requirements of nature protection legislation.

An owner of a bonded warehouse can request placing goods stored in a bonded warehouse under the customs regime of destruction based on a conclusion of a relevant authorized state body that the goods are unsuitable for consumption and use as well as impossibility of their further storage with sending a prior written notice to an authorized individual.

Article 123. Documents required to place goods under the customs regime of destruction#

A declarant shall submit the following documents to a customs authority to place goods under the customs regime of destruction:

cargo customs declaration;

shipping documents;

destruction statement that is prepared based on a template established by the State customs committee of the Republic of Uzbekistan.

If destruction of goods is conducted based on appropriate authorizations, a customs authority shall independently check availability of such documents in the information system of the customs authorities.

Article 124. Timeline and location of destruction of goods#

Timeline for destruction of goods shall be established by a customs authority based on a formal application of an authorized individual and time required for destruction of this type of goods. Goods shall be destroyed using a declared destruction method and taking into account time required to transport goods from its location to a destruction location.

The place of destruction of the ceiling is determined by an authorized person, taking into account the conclusion of the state body in the field of Ecology and Environmental Protection.

Article 125. Customs regime of destruction for goods destroyed or damaged as a result of an accident or force majeure#

Customs regime of destruction can be used for goods that are destroyed or damaged because of an accident or force majeure.

An individual who declares goods to be placed under the customs regime of destruction shall submit a conclusion of an appropriate authorized body to the customs authorities on existence of circumstances specified in part one of this Article and that the goods are destroyed or damaged as a result of these circumstances.

When destroyed or damaged goods are placed under the customs regime of destruction due to an accident or force majeure, provisions of part 1 of Article 122 and Article 127 of this Code shall apply.

Article 126. Customs clearance and customs control of goods placed under the customs regime of destruction#

Goods, which are placed under the customs regime of destruction, shall be cleared by a customs authority that is responsible for an area where goods are located.

Goods, which are placed under the customs regime of destruction, shall be cleared by a customs authority that is responsible for an area where goods are located.

When storing goods in a bonded warehouse, goods, which are declared for destruction, can be taken out of a bonded warehouse based on a cargo customs declaration registered by a customs authority.

Delivery of goods to the destruction location and their destruction shall be conducted under customs control.

Upon destruction of goods, a statement of destruction shall be prepared and signed by a customs authority official, an authorized individual and other individuals, who are present at the actual destruction of goods.

A statement of destruction of goods shall submitted to a customs authority within one working day after their actual destruction.

A cargo customs declaration shall be submitted and registered before destruction and finalized after destruction of goods.

Article 127. Declaration of waste resulting from destruction of goods#

Waste generated as a result of destruction of goods shall be placed under a different customs regime, as if it is imported into the customs territory in this condition, except for the case specified in part two of this Article.

Waste generated as a result of destruction and processed into a state unsuitable for their further use shall not be declared.

Chapter 20. Refusal in favor of the state#

Article 128. Customs regime of refusal in favor of the state#

The customs regime of refusal in favor of the state is a regime where an authorized individual abandons goods and transfers them to state ownership free of charge without paying customs charges and without applying economic policy measures.

Article 129. Requirements and conditions for placing goods under the customs regime of refusal in favor of the state#

Refusal of goods in favor of the state shall not entail any expenses for the state.

The following goods cannot be placed under the customs regime of refusal in favor of the state:

prohibited from being imported into the customs territory;

withdrawn from circulation or limited in circulation;

with no corresponding authorization of the authorized bodies in the information system of customs authorities, if goods are subject to control by these authorities.

An authorized individual who abandons the goods in favor of the state shall bear all expenses of delivering them to a location determined by a customs authority.

An authorized individual cannot change the specified customs regime to another one after the goods are placed under the customs regime of refusal in favor of the state.

The authorized person is responsible for the legality of placing the goods under the customs regime of refusal in favor of the state to any third parties.

Customs Authority:

shall not fulfill any property claims of third parties in relation to goods that are refused in favor of the state by an authorized individual;

shall not reimburse a carrier, warehouse owner or other individuals for any costs associated with transportation, storage of goods, conducting cargo handling and other operations with the cargo before placing these goods under the customs regime of refusal in favor of the state.

Article 130. Documents required to place goods under the customs regime of refusal in favor of the state#

A declarant shall submit the following documents to a customs authority to place the goods under the customs regime of refusal in favor of the state:

cargo customs declaration;

transfer agreement for goods placed under the customs regime of refusal in favor of the state;

shipping documents.

With regard to goods that are refused in favor of the state with appropriate authorization documents, a customs authority shall independently check availability of such documents in the information system of the customs authorities.

Article 131. Customs clearance of goods placed under the customs regime of refusal in favor of the state#

Goods that are placed under the customs regime of refusal in favor of the state shall be cleared by a customs authority that is responsible for area where goods are located.

When an authorized person transfers to the customs authority goods placed under the customs regime of refusal in favor of the state, an act is drawn up in two copies. One copy of the act is kept by the customs authority. The second copy of the act is handed over to the authorized person.

Goods placed under the customs regime of refusal in favor of the state shall be transferred to an authorized body on state property management in the manner prescribed by the legislation.

Chapter 21. Authorization procedures when placing goods under customs regimes#

Article 132. Customs regimes that require authorizations#

Placement of goods under the customs regime of processing outside the customs territory, processing within the customs territory is carried out on the basis of an appropriate permit issued by the customs authority.

Article 134. Documents required to obtain authorization for processing goods outside (in) the customs territory#

To obtain authorization to process goods outside (on) the customs territory, the authorized person submits the following documents to the customs authority in whose area of activity the goods are located:

1) processing outside the customs territory:

an application for authorization;

a feasibility study (calculations) containing information about the technological process of processing, as well as the conclusions of authorized bodies and (or) competent organizations (including customs laboratories) based on a specific technological process of processing to establish the rate of yield of processed products, except for the case when the processing operation is repair;

a copy of the contract (agreement) on the basis of which processing is carried out, or the contract (agreement) for the export of goods for processing and for the import of processed products;

2) for processing in the customs territory:

an application for authorization;

feasibility studies (calculations) indicating information on the technological process of processing, for legal entities with a state share in the charter fund (charter capital) of 50 percent or more, and for legal entities in which 50 percent or more of the charter fund (charter capital) belongs to a legal entity with a state share in the charter fund (charter capital) of 50 percent or more;

the method of identification of imported goods for processing in the customs territory in the products of its processing, determined by an authorized person;

a method for assessing the yield rate of processed products, determined by an authorized person, with the exception of the case when the processing operation is a repair;

a copy of the contract (contract, agreement) on the basis of which processing is carried out, or contracts (contracts, agreements) for the import of goods for processing and for the export of processed products.

The requirement from the authorized person to submit other documents for obtaining a permit for processing goods outside (in) the customs territory not specified in the first part of this Article is not allowed.

Article 135. Formal application for authorization#

The State customs committee of the Republic of Uzbekistan shall approve a template of a formal application for authorization.

A formal application for authorization can include an email address of an authorized individual. The fact that a formal application for authorization includes an email address of an authorized individual shall constitute his consent to receive notices on decisions requested in a formal application in electronic form through the information system.

The documents specified in Article 134 of this Code are submitted by an authorized person to the customs authority on the principle of "one window" through a Single portal of interactive public services.

Information included into the documents submitted by an authorized individual shall be considered valid in all cases unless proven otherwise by a customs authority.

An authorized individual shall be responsible for accuracy of information included into a formal application for authorization.

Article 136. Review a formal application for authorization#

After receiving a formal application for appropriate authorization, a customs authority shall verify compliance with requirements and conditions specified in this Code.

A customs authority shall conduct customs inspection of goods when reviewing formal applications for appropriate authorization for:

placement of goods under the customs regimes of re-export, temporary export, re-import, temporary import and refusal in favor of the state;

destruction.

When reviewing formal applications for authorization for processing outside the customs territory and processing in the customs territory, the customs authority shall:

check is there are any authorizations of authorized bodies if goods or processed products are subject to control by these bodies;

set standard output of processed products;

engage third parties for evaluation, research, inspection or other scientific and technical assessments when it is difficult to determine mandatory standard output of processed products.

Article 137. Response time of a formal application for authorization#

The term of consideration of an application for the issuance of a permit for processing outside the customs territory or processing in the customs territory may not exceed ten working days.

Response time for review of a formal application for appropriate authorization shall start on the date of submission of all required documents.

A customs authority shall issue (send) appropriate authorization to an authorized individual or in writing including in electronic form through the information system, notify a requester on refusal to issue an authorization no later than one working day from the date a decision is made. Authorization shall be issued to an authorized individual in a form established by the State customs committee of the Republic of Uzbekistan.

If a customs authority does not issue authorization to an authorized individual or refuses to issue it within the period of review of a formal application for appropriate authorization, issue or refusal to issue it, then an authorized individual shall have the right to place goods under the customs regime, which requires authorization from the customs authority, after expiration of the period specified in part one of this Article with sending a written notice to the customs authority.

In the case specified in part four of this Article, the customs authority shall issue authorization within five working days after receiving a written notice from an authorized individual. Until authorization is received, a formal application with a date of its acceptance on it and a written notice sent by an authorized individual to the customs authority shall be equated to authorization and are considered the basis for placing goods under the customs regime that requires authorization from the customs authority.

Article 138. Refusal to issue authorization#

The following are the reasons for refusal to issue authorization:

incomplete package of documents submitted by an authorized individual when requesting authorization;

failure to comply with requirements and conditions for placing goods under the customs regime that requires authorization in accordance with this Code;

inaccurate or distorted information in the documents submitted by an authorized person.

Refusal to issue an authorization on other grounds, including on the grounds of inexpediency of issuing an authorization, shall not be allowed.

A notice with refusal to issue authorization shall be handed (sent) to an authorized individual indicating the reasons for refusal, specific legal regulations and timeline for re-submission of the documents by an authorized individual when specified reasons are eliminated. Timeline for elimination of reasons for refusal and re-submission of documents by an authorized individual cannot be less than ten working days from the date of receipt of a notice of refusal to issue authorization.

If an authorized individual eliminates the reasons that lead to refusal to issue authorization within the established period, a customs authority shall re-consider the documents, issue or refuse issuance of authorization within no more than five working days from the date of receipt of an formal application from an authorized individual informing of elimination of the reasons for refusal and appropriate documents confirming elimination of reasons for refusal. An authorized individual shall not pay customs fees for re-consideration of documents.

When re-examining the documents, a customs authority shall not allowed to use reasons for refusal that are not previously stated in the notice, except for the reasons for refusal related to documents that confirm elimination of previously indicated reasons.

A formal application submitted by an authorized individual after expiration of the period specified in the notice of refusal to issue authorization shall be considered submitted and is reviewed by a customs authority on general grounds.

An authorized individual shall have the right to appeal against the decision to refuse issuance of authorization as well as actions (inaction) of a customs authority official in the prescribed manner.

Article 139. Suspension of an authorization#

Authorization shall be suspended in the following cases:

violations of requirements and conditions for placing goods under an appropriate customs regime by an authorized individual;

failure of an authorized individual to comply with the decision of a customs authority mandating an authorized individual to eliminate identified violations.

Authorization shall be suspended through court, except for cases of suspension for not more than ten working days due to prevention of emergencies, epidemics and other real threats to life and health of the population.

Decision of a customs authority to suspend authorization shall be communicated to an authorized individual indicating the reasons for suspension of authorization and specific legal regulations no later than one working day from the date of its adoption.

Court's decision to suspend authorization shall be communicated to an authorized individual within the period established by the legislation.

A customs authority or court shall establish a period for an authorized individual to eliminate circumstances that led to suspension of authorization. The period for elimination of circumstances that led to suspension of authorization by an authorized individual shall not be less than five working days from the day of the receipt of the decision to suspend authorization by an authorized individual.

If an authorized individual eliminates the circumstances that led to suspension of authorization, a customs authority or court that made the decision to suspend an authorization shall make a decision to renew authorization within five working days from the date of receipt of confirmation of elimination of these circumstances.

A customs authority shall notify an authorized individual of the decision taken within one working day after adoption of the appropriate decision.

The decision to suspend authorization can be appealed in the prescribed manner.

Article 140. Termination of authorization#

Authorization shall be terminated in the following cases:

an authorized individual submits a formal application to terminate authorization;

liquidation of a legal entity — from the moment of liquidation or termination of its activities, reorganization of a legal entity — from the moment of reorganization, except for its restructuring;

termination of a certificate of state registration of a business entity — an individual;

death, restriction of legal authority according to the established procedure, recognition of an individual as incompetent;

if an authorized individual fails to eliminate circumstances that led to suspension of authorization within the time established by a customs authority or court;

unlawful nature of customs authorityʼs decision to issue authorization;

expiration of authorization;

performing a one-time action that a customs authority issues authorization for.

Authorization shall be considered terminated in cases specified in paragraphs three , four , five , eight and nine of part one of this Article.

Authorization shall be terminated by a customs authority in the case specified in paragraph two of part one of this Article and by court in the cases specified in paragraphs six and seven of part one of this Article.

Courtʼs decision to terminate authorization shall be communicated to an authorized individual and a customs authority within time established by the legislation.

Customs authorityʼs decision to terminate authorization shall be communicated to an authorized individual specifying the reasons for termination of authorization and specific regulations no later than three working days from the date of its adoption. When terminated, authorization shall not need to be returned to customs authorities.

Decision to terminate an authorization can be appealed in the prescribed manner.

Article 141. Reissuance of authorization and issue of its duplicate#

In the event of a restructuring of an authorized individual (a legal entity), a change of its name or location (postal address), an applicant (a legal entity or its legal successor) shall submit a formal application for reissuance of authorization attaching documents confirming specified information to a customs authority within seven working days after re-registration.

In the event of a change of a last name, first name, patronymic or location of facilities of a business entity (an individual) specified in a certificate of state registration, a business entity (an individual or his legal successor (heir)) shall submit an authorization reissuance request attaching the documents confirming specified information to a customs authority within seven working days after re-registration.

In the event of a change of a last name, first name, patronymic of an individual (except for a business entity — an individual), reissuance of authorization to place goods under the appropriate customs regime is not required.

Documents for authorization reissuance shall be submitted by an authorized individual directly to a customs authority or through postal office or in electronic form with acknowledgement of their receipt.

Prior to authorization reissuance, an authorized individual or a successor who has submitted an authorization reissuance application shall undertake actions specified in it based on the submitted authorization reissuance application with a customs authority's acknowledgement on the date of receipt of a formal application.

Requesting an authorized individual to submit other documents, which are not specified in this Article, shall not be allowed.

Reissuance and issuance of a reissued permit are carried out within three working days from the date of receipt by the customs authority of an application for reissuing a permit with the attachment of the relevant documents.

If issued authorization is lost or damaged, a customs authority shall issue a duplicate at a formal application of an authorized individual within three working days from the date of receipt of the application.

No customs fee shall be charged for reissuance of authorization and issuance of a duplicate.

Article 142. Cancellation of authorization#

Authorization shall be canceled based on the following:

a formal application of an authorized individual to cancel authorization;

establishing the fact of getting authorization using false documents.

Authorization shall be canceled by a customs authority in the case specified in paragraph two of part one of this Article and by court in the case specified in paragraph three of part one of this Article.

When terminated, authorization shall not need to be returned to customs authorities.

Courtʼs decision to cancel authorization shall be valid from the date of issue of authorization.

Courtʼs decision to cancel authorization can be appealed in the prescribed manner.

Chapter 22. Moving vehicles for commercial use#

Article 143. Vehicles for commercial use#

A vehicle for commercial use is a vehicle used to transport goods under customs control and/or passengers for a fee or free of charge.

Standard spare parts, accessories and equipment contained in standard tanks, lubricants and fuel transported with a vehicle for commercial use and supplies shall be considered as an integral part of this vehicle for customs purposes. Supplies include the following goods:

required to ensure normal operation and maintenance of a rivercraft and aircraft, trains and in-transit vehicles or vehicles at stop-over or parking locations;

intended for consumption by passengers and crew members on board of rivercrafts and aircrafts, motor vehicles or passengers and train crew members on trains regardless of whether these supplies are sold or not;

intended for sale to passengers and crew members of rivercrafts and aircrafts, trains and vehicles with no purpose of consuming the specified supplies on these vehicles.

Article 144. Customs regimes applicable to vehicles for commercial use#

A vehicle for commercial use that is not declared to be placed under any customs regime as a commodity is considered from the moment of customs clearance as placed under the customs regime of temporary import or temporary export, respectively, with the obligations of persons to comply with the conditions of these customs regimes.

Article 145. Temporary import of a vehicle for commercial use into the customs territory#

Temporary import of a vehicle for commercial use into the customs territory with conditional exemption from customs charges shall be allowed if it is:

registered on the territory of a foreign country;

used for commercial transport of goods and passengers;

imported into the customs territory by a foreign individual or a legal body or individual of the Republic of Uzbekistan who is authorized to do so by a foreign individual;

not a subject of a lease agreement or any other agreement providing for a transfer of the right for it to a legal entity or individual of the Republic of Uzbekistan for a purpose other than completion of transport operations by re-exporting the vehicle from the customs territory.

A temporarily imported vehicle with ownership passed to a legal entity or individual of the Republic of Uzbekistan shall be placed under the appropriate customs regime.

If a vehicle does not comply with conditions specified in part one of this Article and it fails to comply with conditions for application of conditional exemption from payment of customs charges, the vehicle shall be considered as a temporarily imported commodity which is subject to application of periodic customs charges in the manner established by this Code.

Article 146. Timeline of temporary import of a vehicle for commercial use#

Timeline of temporary import of a vehicle for commercial use shall be established by a customs authority based on a formal application of a carrier or authorized individual and taking into account all circumstances of the planned transport operation. In this case, total period of temporary import of a vehicle for commercial use with exemption from customs charges shall not exceed ninety calendar days from the date of its import. A temporarily imported vehicle for commercial use must be re-exported immediately after completion of this transport operation.

Temporary import of a vehicle for commercial use shall end by re-exporting it within the period specified in this Article. Temporary import of a vehicle for commercial use can end according to the procedure specified by this Code on ending the customs regime for temporary import in respect of goods.

Article 147. Operations with temporarily imported vehicles for commercial use#

During temporary import period, temporarily imported vehicles for commercial use shall be allowed to undergo operations for their repair or maintenance, which are required when they are used on the customs territory.

Article 148. Temporary export of a vehicle for commercial use#

Temporary export of a vehicle for commercial use shall be allowed regardless of an individual who will use it and or purpose it will be used for outside the customs territory, if this vehicle is in free circulation on the customs territory. In this case, customs fees are not charged.

Temporary export of a vehicle previously placed under the customs regime of temporary import shall be allowed. At the same time, for paying customs charges, validity and conditions of the customs regime of temporary import on this vehicle shall not stop until a formal application for placing it under a different customs regime is filed.

Article 149. Timeline for temporary export of a vehicle for commercial use#

Period for temporary export of a vehicle for commercial use shall not exceed two years.

Article 150. Re-import of a temporarily exported vehicle for commercial use into the customs territory#

When a temporarily exported vehicle for commercial use is re-imported into the customs territory, customs charges shall not be paid if a vehicle for commercial use has not been subjected to processing operations outside the customs territory, except for operations required to ensure its safety and operation including maintenance and repairs.

Article 151. End of temporary export of a vehicle for commercial use#

Temporary export of a vehicle for commercial use shall end with its re-import into the customs territory or in the manner prescribed by this Code on ending of the customs regime for temporary export of goods.

Article 152. Temporary import of equipment and spare parts for vehicles for commercial use#

Equipment for loading, unloading, handling and ensuring safety of goods, which is imported with vehicles for commercial use and is intended for re-export with them, regardless of whether it can be used separately from the vehicles or not, in the case of its temporary import, shall be subject to conditional exemption from payment of customs charges.

Equipment and spare parts intended for repair or maintenance to replace parts and equipment built into a vehicle, which is already temporarily imported into the customs territory or used in it, can be temporarily imported with exemption from customs charges.

Equipment and spare parts that are replaced and not transported outside the customs territory shall be placed under the customs regime of release for free circulation (import) or under another customs regime according to the provisions of this Code.

Article 153. Temporary export of equipment and spare parts for vehicles for commercial use#

Equipment for loading, unloading, handling and ensuring safety of goods, which is exported with vehicles for commercial use and is intended for re-import with them, regardless of whether it can be used separately from the vehicles or not, in case of its temporary export, shall be subject to exemption from payment of customs charges.

Equipment and spare parts intended for repair or maintenance to replace parts and equipment built into a temporarily imported vehicle for commercial use, when temporarily exported, shall be subject to exemption from payment of customs charges.

Replaced equipment and spare parts for a vehicle for commercial use shall be imported into the customs territory without paying customs charges and without applying economic policy measures.

Article 154. Customs clearance of vehicles for commercial use#

Customs clearance of vehicles for commercial use shall be conducted by acceptance of a vehicle declaration by a customs authority.

Chapter 23. Movement of goods and vehicles by individuals for non-commercial purposes#

Article 155. Goods moved by individuals for non-commercial purposes#

Goods transported by individuals for non-commercial purposes are goods imported or exported by individuals for their own needs and not intended for entrepreneurial activity.

Goods moved by individuals for non-commercial purposes shall be moved across the customs border in a simplified manner and with use of the privileges specified in this Chapter.

The following shall be taken into account when determining the purpose of goods, which are transported by individuals across the customs border:

quantity of goods; for goods of the same kind, the quantity that exceeds the need of an individual who moves goods and his family members is considered as goods imported for entrepreneurial activity unless proven otherwise by an individual who moves goods;

frequency of movement of goods where repeated import of the same kinds of goods by the same individual is considered as import of goods for entrepreneurial activity unless proven otherwise by an individual who moves goods;

circumstances of travel including the purpose and duration of the trip.

Article 156. Simplified procedure for moving goods by individuals for non-commercial purposes#

Goods shall be moved across the customs border by individuals for non-commercial purposes in the following simplified manner:

economic policy measures are not applied to goods including mandatory confirmation of compliance with standards and requirements for safety of goods, except for a vehicle as a commodity that is placed under the customs regime of release for free circulation (import) or export;

procedure for customs clearance of goods without a requirement for a cargo customs declaration, except for a vehicle as a commodity that is placed under the customs regime of release for free circulation (import) or export.

Article 157. Non-application of customs charges in relation to goods transported by individuals#

Customs charges shall not apply to the following:

goods sent by individuals for non-commercial purposes in international postal and courier shipments, within the limits of the duty-free importation of goods established by law;

goods transported by individuals for non-commercial purposes, within the limits of the duty-free importation of goods established by law, with the exception of goods delivered to the address of an individual;

personal property moved by individuals across the customs border because of a change of permanent residence with the exception of vehicles.

Article 158. Temporary import of goods and (or) vehicles by foreign individuals for non-commercial purposes#

Temporary import of goods and (or) vehicles to the customs territory by foreign individuals with exemption from customs charges shall be allowed if the goods and (or) vehicles are imported for non-commercial purposes by this individual during his stay in the customs territory. In this case, the vehicle must be registered in the territory of a foreign country.

After expiry of the period specified in part one of this Article, goods and (or) vehicles shall be re-exported out of the customs territory in an unchanged condition or placed under the appropriate customs regime.

Temporarily imported goods and (or) vehicles can be taken out of the customs territory through any customs authority. When re-exporting temporarily imported goods and (or) vehicles, customs charges shall not be paid and economic policy measures shall not be applied.

Temporarily imported goods and (or) vehicles cannot be re-exported from the customs territory, if the specified goods and (or) vehicles are seriously damaged due to an accident or force majeure which must be confirmed by an authorized body.

Article 159. Conditions for temporary import of a vehicle by foreign individuals for non-commercial purposes#

A vehicle temporarily imported by foreign individuals for non-commercial purposes cannot stay in the customs territory longer than ninety calendar days cumulatively in a calendar year. Temporary import of a vehicle over the specified period shall be allowed with payment of a fee established by the Cabinet of Ministers of the Republic of Uzbekistan.

The calculation of the period specified in the first part of this Article shall commence from the date the temporary importation of the vehicle is registered.

Until the fee is collected, a vehicle shall be subject to temporary storage in locations determined by the customs authorities.Republic of Uzbekistan.

The fee specified in part one of this Article shall not be paid:

during temporary storage in locations determined by the customs authorities;

if a temporarily imported vehicle is under arrest, confiscation, becomes unusable due to an accident or force majeure which must be confirmed by the authorized body.

Article 160. Temporary export of goods and (or) vehicles by individuals of the Republic of Uzbekistan for non-commercial purposes#

Individuals of the Republic of Uzbekistan shall have the right to temporarily export goods and (or) vehicles they need for non-commercial purposes outside the customs territory for the period of their temporary stay in a foreign country.

Goods and (or) vehicles specified in part one of this Article shall be exempt from customs charges upon their temporary export and re-import into the customs territory.

At the request of an individual of the Republic of Uzbekistan, customs authorities can identify temporarily exported goods and (or) vehicles, if identification of goods will facilitate their re-import into the customs territory with exemption from customs charges.

Article 161. Customs clearance of goods transported by individuals for non-commercial purposes#

Individuals crossing the customs border by rail are given the opportunity to undergo customs operations without leaving the vehicle, subject to compliance with the provisions of customs control.

Goods and (or) vehicles transported by an individual, in cases where their immediate customs clearance or payment of customs duties is not possible, are subject to temporary storage or removal from the customs territory.

Goods imported into the customs territory and exported outside it by individuals for non-commercial purposes in a simplified manner are considered for customs purposes, respectively, as released for free circulation or exported under the customs export regime.

The procedure for customs clearance of goods imported for non-commercial purposes by individuals in excess of the norms of duty-free importation is established by the Cabinet of Ministers of the Republic of Uzbekistan.

Article 162. Declaration of goods transported by individuals for non-commercial purposes#

Goods transported by individuals for non-commercial purposes in carry-on and accompanied baggage shall be declared by individuals when they move across the customs border presenting the goods.

Goods transported in carry-on and accompanied baggage by an individual under the age of sixteen shall be declared by an individual accompanying him.

A double corridor system can be utilized in locations of arrival into or departure from the customs territory for declaring goods transported by individuals.

Use of a double corridor system shall provide an individual with a choice of crossing the customs border as a way of declaring goods for non-commercial purposes of the “green” or “red” corridor for customs operations.

The “green” corridor is a specially designated place at the points of arrival or departure, intended for the movement by individuals across the customs border of goods for non-commercial purposes in hand luggage and accompanied baggage. The specified goods are declared orally, with the exception of goods, the import or export of which is prohibited or limited in accordance with the law, as well as goods, the value and (or) quantity of which exceeds the norm for duty-free import of goods established by law.

For customs purposes, passage of an individual through the “green” corridor shall be considered a statement that the specified individual does not have goods subject to submission of a formal declaration to the customs authority.

The "red" corridor is a specially marked area at the locations of arrival or departure intended for movement of goods by individuals across the customs border, which are subject to submission of a formal declaration, as well as goods that an individual, who cares them in a carry-on and accompanied baggage, would like to declare.

The fact that certain forms of customs control in the "green" corridor are not applied shall not mean that individuals are exempt from the obligation to comply with requirements of the customs legislation.

The Cabinet of Ministers of the Republic of Uzbekistan shall determine the requirements and a procedure for operating the double corridor system at checkpoints across the customs border.

Goods of an individual for non-commercial purposes, which are transported as separate unaccompanied baggage, can be declared by an individual moving the goods or by any other individual acting under a power of attorney. An individual declaring the goods shall be responsible for accuracy of information presented to the customs authority.

Goods included into a separate unaccompanied baggage of an individual under the age of sixteen must be declared by parents, custodians or caregivers, or individuals acting under the power of attorney of parents, custodians or caregivers.

When individuals move goods that are intended for production or commercial purposes across the customs border and goods for non-commercial purposes arriving at their address (except for those sent by international postal and courier services), general rules of customs clearance established by this Code shall apply.

Article 163. Payment of customs duties for goods transported by individuals for non-commercial purposes#

Goods for non-commercial purposes, transported by individuals in hand luggage and accompanied luggage, as well as sent in international postal and courier shipments, the cost and (or) quantity of which exceeds the norms for duty-free import of goods established by law, are subject to a single customs payment in relation to such excess.

When goods are received by an individual, with the exception of international postal and courier shipments, customs duties are levied on the entire amount of imported goods without applying the norm for duty-free import of goods.

The single customs payment is paid by individuals when declaring goods for non-commercial purposes on the basis of a customs receipt order, the form and procedure for filling which are determined by the State Customs Committee of the Republic of Uzbekistan.

One copy of the customs receipt order is handed over (sent) to the individual who paid the customs duties.

Filling out a customs receipt order and charging a single customs payment in respect of goods for non-commercial purposes transported by individuals across the customs border is carried out by a customs official.

Article 164. Customs value of goods transported by individuals for non-commercial purposes#

Value of goods transported by individuals for non-commercial purposes shall be declared when declaring goods.

Customs value of goods transported across the customs border by individuals for non-commercial purposes shall be determined based on the declared value confirmed by customer slips, receipts and (or) other commercial documents.

According to Chapter 44 of this Code, customs authority can independently determine customs value of goods if no documents and information are available to confirm accuracy of determination of customs value of goods that are declared by an individual.

When goods are imported into the customs territory as a separate unaccompanied baggage as well as when goods are sent in international postal and courier shipments, customs value shall include the costs of delivering goods to an airport, river port or other location of import of goods into the customs territory.

Chapter 24. Goods sent as international postal and courier shipments#

Article 165. International postal and courier shipments#

International postal or courier shipments are postal or courier shipments transported across the customs border.

International postal shipments must be accompanied with documents specified in the regulations of the Universal Postal Union.

International courier shipments must be accompanied with commercial documents.

Goods that are prohibited by law for import into the customs territory or export from this territory respectively shall not be allowed to be sent via international postal and courier shipments.

Article 166. Customs control and customs clearance of international postal and courier shipments#

Goods sent in international mail and courier shipments and moved across the customs border shall be subject to customs control.

International postal and courier shipments cannot be issued to recipients or sent outside the customs territory without customs control.

Customs control and customs clearance of goods sent via international postal shipments shall be conducted at locations of international postal exchange which are determined by a special authorized body in the area of postal services in agreement with the State customs committee of the Republic of Uzbekistan.

Customs control and customs clearance of goods sent in international courier shipments shall be conducted in locations determined by the State customs committee of the Republic of Uzbekistan sending a notice to a special authorized body in the area of postal services.

Customs clearance of goods sent in international postal and courier shipments can be conducted by a customs authority responsible for the area where recipients or senders are located. In such cases, international postal items shall be delivered to an appropriate territorial postal organization under customs control from locations of international postal exchange. Customs controlled storage facilities for goods shall be established in corresponding territorial postal organizations that are considered zones of customs control.

International courier shipments shall be delivered under customs control from locations specified in part four of this Article to a customs authority responsible for the area where recipients are located.

Article 167. Declaration of goods sent in international postal and courier shipments#

The following shall be considered as a customs declaration:

a) documents provided for by the acts of the Universal Postal Union - for goods sent in international mail to individuals for non-commercial purposes, as well as to legal entities, worth up to thirty basic calculation amount;

b) commercial documents — for goods sent in international courier shipments to address of individuals for non-commercial purposes, as well as to address of legal entities, worth up to thirty basic calculation amount.

In other cases, declaration of goods sent in international postal and courier shipments shall be conducted by submitting a cargo customs declaration.

Declaration of goods exported via international postal and courier shipments, which are subject to submission of a cargo customs declaration, shall be conducted upon delivery of these goods to postal organizations.

Article 168. Customs examination and inspection of international postal and courier shipments#

Postal service operators and providers shall make international postal and courier shipments available to the customs authorities for customs check and customs inspection.

Letters, postcards and secogrammes shall not be presented to the customs authorities for customs examination and inspection unless the customs authorities have sufficient grounds to believe that international postal and courier shipments include goods that are prohibited or restricted by law for import into or export from this territory the customs territory respectively.

In the event of a discrepancy in quantity, contents and other cases of violation of customs legislation, which are identified during customs inspection of international mail and courier shipments, an employee of a postal service operator or provider and customs authority official shall sign a customs inspection statement.

Customs authorities shall use technical means of customs control during customs examination or inspection of goods sent in international postal and courier shipments.

Article 169. Customs charges for goods sent in international postal and courier shipments#

An authorized individual shall pay customs charges for goods sent in international post and courier shipments.

Goods sent in international postal and courier shipments for non-commercial purposes of individuals, the cost and (or) the number of which exceeds the norms of duty-free import of goods, are subject to a single customs payment in terms of such excess.

Customs authorities using a customs receipt voucher shall calculate customs charges for goods, which do not require submission of a cargo customs declaration according to Article 167 of this Code.

Customs authority official shall fill out a customs receipt voucher and calculates customs charges.

Customs charges shall be calculated based on information on the value of goods included into the documents specified in the regulations of the Universal Postal Union and commercial documents, which are used for customs purposes, for goods that do not require submission of a cargo customs declaration. A customs authority shall determine customs value of goods according to this Code when information on the value of goods is not available.

Customs charges shall be calculated and paid in the manner established by Section VIII of this Code.

International postal and courier shipments, which contain goods with customs charges calculated by the customs authority, shall be released to an authorized individual after payment of customs charges.

Chapter 25. Goods transported across the customs border by pipelines and power lines#

Article 170. Moving goods across the customs border by pipelines and power lines#

Mixing of goods as well as changes in quantity, quality and condition of goods due to technological features of transportation and specific characteristics of goods according to standards and technical conditions established by law shall be allowed when moving goods across the customs border.

Goods shall be allowed to move through pipelines and power lines with subsequent declaration and payment of customs charges according to the rules established by this Chapter.

Customs authority shall not conduct identification of goods transported by pipelines and power lines.

Article 171. Procedure for declaring goods transported across the customs border by pipelines and power lines#

Goods transported across the customs border by pipelines and power lines shall be declared by submission of a cargo customs declaration as follows:

no later than the tenth day following the month when electricity is supplied;

before delivery of goods transported by pipelines, no later than the twentieth day of the month preceding the billing period.

Actual presentation of goods transported by pipelines and power lines shall not be required when submitting a customs declaration.

Actual amount of goods transported by pipelines and power lines, which is determined based on readings of metering devices installed in specially equipped locations that register movement of the goods and data of the authorized bodies, shall be subject to declaration with submission of a full cargo customs declaration.

Submission of a temporary cargo customs declaration shall be allowed if the following are not available:

international agreements signed by the Republic of Uzbekistan;

decisions of the Cabinet of Ministers of the Republic of Uzbekistan;

capacity to determine actual volume and value of goods that are moved through pipelines and power lines;

registration of contracts (agreements, treaties) with authorized bodies.

When submitting a temporary cargo customs declaration, the period for submission of a cargo customs declaration must not exceed ninety calendar days from the date of the end of the billing month of delivery of goods.

Goods that transit across the customs border by pipelines shall be declared by submission a cargo customs declaration no later than the twenty-fifth day of the month following each calendar month of actual delivery.

Article 172. Payment of customs charges when moving goods across the customs border by pipelines and power lines#

Customs charges for goods transported across the customs border by pipelines and power lines within one calendar month shall be paid no later than the day of submission of a cargo customs declaration at applicable rates of customs charges on the last day of the month of delivery of goods. At the same time, cost of goods transported by pipelines and power lines within one calendar month for calculating customs charges shall be determined at the official exchange rate of currencies established by the Central Bank of the Republic of Uzbekistan on the last day of the month of delivery of goods.

Customs charges for goods transported across the customs border by pipelines shall be paid before or simultaneously with acceptance of a cargo customs declaration.

In the case of submission of a temporary cargo customs declaration for goods transported by pipelines, customs charges shall be paid before or simultaneously with acceptance of a temporary cargo customs declaration.

If, because of updated information, amount of payable customs charges increases, then additional payment must be made simultaneously with submission of a cargo customs declaration. Penalties are not charged in this case.

Overpaid amounts of customs charges shall be refunded according to Chapter 49 of this Code.

Chapter 26. Bonded warehouses, duty-free shops and free warehouses#

Article 173. Bonded warehouses#

A bonded warehouse is a specially designated and equipped room and (or) an open area intended for storing goods under customs control.

Goods that can cause damage to other goods or require special storage conditions must only be placed in specially equipped warehouses that meet storage requirements for such goods.

By level of access, bonded warehouses can be open for use by any individuals and closed with intended use by specific individuals usually a warehouse owner.

Article 174. Duty free shops#

A duty-free shop is a trade facility intended to sell goods under customs control according to requirements and conditions of the customs duty-free regime. Territory of a duty-free shop includes sales areas, auxiliary rooms and warehouse.

Customs regime of duty-free trade shall not apply to goods of Uzbekistan that are required to ensure operation of a duty-free shop.

Duty-free shops are divided into three types:

a) a duty-free shop for individuals crossing the State Border of the Republic of Uzbekistan, which is intended for sale, including sale with consumption on the spot, retail for the national currency of the Republic of Uzbekistan and (or) foreign currency, foreign goods imported into the customs territory, or goods of Uzbekistan;

b) a duty-free shop for foreigners accredited by the Ministry of Foreign Affairs of the Republic of Uzbekistan, which is intended for sale of foreign goods imported into the customs territory in the national currency of the Republic of Uzbekistan and (or) foreign currency, diplomatic missions and consular offices of foreign countries, representative offices of international organizations and representative offices equated to them, foreign employees of these organizations and their family members, who live with them and are not citizens of the Republic of Uzbekistan, accredited in the prescribed manner by the Ministry of Foreign Affairs of the Republic of Uzbekistan.

v) a duty-free shop for foreigners temporarily staying on the territory of the Republic of Uzbekistan, which is intended for the retail sale of foreign goods or goods of the Republic of Uzbekistan imported into the customs territory for national currency and (or) foreign currency. The procedure for organizing the activities of this type of duty-free shops is established by the Cabinet of Ministers of the Republic of Uzbekistan.

Article 175. Free warehouses#

A free warehouse is a specially equipped and designated place, which includes premises and (or) open areas and is intended for storing goods under customs control in the customs regime of a free warehouse.

Customs regime of a free warehouse shall not apply to goods of Uzbekistan required to ensure operation of a free warehouse.

Goods that can cause damage to other goods or require special storage conditions must be stored in warehouses or separate premises that are part of a free warehouse and specially equipped for storing such goods complying with mandatory requirements established according to the legislation.

Article 176. Licensing of activities of a bonded warehouse, a duty-free shop and a free warehouse#

Licensing of the activities of a bonded warehouse, a duty-free shop and a free warehouse is carried out by customs authorities in accordance with the procedure established by law.

License shall not be required if the bonded warehouse is established by the customs authorities.

Relationships between bonded warehouse and free warehouse owners with individuals placing goods and vehicles in the warehouse shall be built on a contractual basis.

The State customs committee of the Republic of Uzbekistan shall maintain registers of bonded warehouses, duty-free shops and free warehouses, and posts information contained in these registers on its official website.

Article 177. Liquidation of a bonded warehouse, a duty-free shop and a free warehouse#

A bonded warehouse, duty-free shop and free warehouse shall be liquidated upon termination or revocation of a license.

From the date a bonded warehouse, duty-free shop and free warehouse are liquidated, their goods shall be considered under the customs regime of temporary storage.

When a bonded warehouse and duty-free shop is liquidated, goods must be moved to another bonded warehouse or placed under a different customs regime within fifteen calendar days from the liquidation date.

When a free warehouse is liquidated, goods must be moved to another free warehouse or placed under another customs regime within fifteen calendar days from a free warehouse liquidation date.

When a bonded warehouse, duty-free shop and free warehouse are liquidated as well as when a license is suspended, placement of goods for storage and their sale shall not be allowed.

Goods from a liquidated bonded warehouse and duty-free shop cannot stay under the customs regime for temporary storage over sixty days and in a free warehouse — over one hundred and eighty days from the date of liquidation.

When a bonded warehouse, duty-free shop and free warehouse are liquidated due to license termination, their owners shall be charged customs fees for storage that are set for bonded warehouses established by customs authorities from the date of liquidation.

In the event of liquidation of a bonded warehouse, duty-free shop and free warehouse due to license cancellation, bonded warehouse, duty-free shop and free warehouse owner shall pay customs fees for storage of goods, which are set for bonded warehouses established by the customs authorities, for the entire period of stay of imported including released goods to the customs authority.

If the court decides to revoke a license for operation of a duty-free shop in connection with establishing of the fact of obtaining this license using false documents, the goods sold in a duty-free shop shall be considered released for free circulation and the amount of customs charges shall be collected from a duty-free shop owner payable on the date of placing these goods under the customs regime of duty-free trade.

Chapter 27. General provisions of customs control#

Article 178. Subject of customs control#

Customs control shall be exercised in relation to the following:

goods and vehicles transported across the customs border and (or) subject to declaration according to this Code;

customs declaration, documents and information on goods that are subject to be presented as specified in this Code;

activities of legal entities and individuals related to movement of goods across the customs border, provision of customs services as well as implemented under certain customs regimes.

Article 179. Customs control zone#

Customs control zone is a specially allocated and designated part of the customs territory that is established to ensure compliance with customs legislation.

Customs control zones can be of the following types:

permanent — in cases of regular stay of goods and vehicles subject to customs control;

temporary — if necessary, temporary customs control and customs clearance of goods and vehicles outside the locations of customs operations and customs examination and inspection of goods and vehicles that are discovered by customs authorities outside the permanent customs control zones.

The decision to establish a permanent customs control zone shall be made by the head of the customs authority. The decision to establish customs control zones along the State Border of the Republic of Uzbekistan shall be coordinated with the units of the Border Troops of the State Security Service of the Republic of Uzbekistan.

Decision to create a temporary customs control zone shall be made:

by the head of a customs authority or his deputy — upon a formal application from an authorized individual on implementation of customs control and customs clearance of goods and vehicles outside the permanent zones of customs control;

by an authorized official of the customs authority — upon locating goods and vehicles subject to customs control outside permanent customs control zones and identifying the need for customs examination or inspection at location of where the fact took place with sending a subsequent notice to the head of the customs authority or his deputy.

Validity period and limits of the temporary customs control zone shall be determined taking into account the need for implementation of relevant customs procedures.

Article 180. Locations and boundaries of customs control zones#

Customs control zones shall be established along the customs border and in locations of:

customs clearance;

implementing customs procedures and operations;

storage of goods under customs control, reloading, customs examination and inspection;

parking of vehicles transporting goods under customs control.

Boundaries of customs control zones shall be determined taking into account physical, geographical and local conditions, nature and intensity of foreign economic and economic activities and other factors that directly affect maintenance of the established regime in them. Customs control zones shall be marked with appropriate signs. The area of a customs control zone must be sufficient to complete all mandatory customs procedures in full.

Within the boundaries of permanent customs control zones, the routes of movement for individuals, goods, and vehicles shall be established by the customs authorities. Where necessary, the routes shall be coordinated with the units of the Border Troops of the State Security Service of the Republic of Uzbekistan and (or) the organization on whose territory the customs authorities perform their duties.

Article 181. Obligations of an authorized individual or carrier when crossing and moving within borders of a customs control zone#

When crossing the border and moving within a customs control zone, an authorized individual or carrier must:

stop and resume traffic at locations designated by a customs authority;

move goods and vehicles only along established routes;

present goods and vehicles as well as documents and information required for customs control at the request of customs authority officials.

An authorized individual or carrier can also have other obligations according to the legislation when crossing the border and moving within the customs control zone.

Article 182. Rights and obligations of customs officials in a customs control zone#

Customs officials shall have the right to request an authorized individual or a carrier move goods and vehicles across the customs border and within a customs control zone according to the regime of the customs control zone. Orders of customs authority officials, within the limits of their competence, shall be mandatory to all individuals moving goods and vehicles across the border and within the customs control zone.

A customs authority official shall exercise control over compliance with the regime of the customs control zone.

Article 183. Goods and (or) vehicles under customs control#

Goods and (or) vehicles that are imported into the customs territory shall stay under customs control from the moment they cross the customs border until:

their release according to the customs regimes of release for free circulation (import), re-import, destruction, refusal in favor of the state and transferring goods and (or) vehicles into the state property;

actual export of goods or their processed products as well as vehicles.

Conditionally released goods specified in paragraphs "b" — "f" of part two of Article 22 of this Code shall stay under customs control until obligations under the terms of such release are fulfilled.

Exported goods and (or) vehicles shall stay under customs control from the moment a customs declaration or other document, which is used as base for exporting them from the customs territory, is submitted until the moment they actually cross the customs border.

Regardless of provisions of part three of this Article, customs authorities shall exercise control over fulfillment of obligations by individuals to re-import goods or their processed products and (or) vehicles into the customs territory according to the terms of customs regimes in the manner determined by this Code.

Article 184. Documents and information required for customs control#

Customs authority shall have the right to request the following for customs control:

documents and information required for customs control from authorized and other individuals engaged in activities which are subject to control by the customs authorities;

documents and information required for customs control from the bodies conducting state registration of business entities and other bodies.

Individuals and bodies specified in part one of this Article that are requested to submit documents and information shall send them to a customs authority as soon as possible.

Customs declaration and other documents required for customs control shall be kept for three years after the year when goods lost their status under customs control.

Article 185. Providing access to goods under customs control for customs officials#

Legal entities and individuals, who are owners of premises and territories where goods and (or) vehicles, subject to customs control, are or may be located, documents that are required for customs control or implemented activities that are subject to control by customs authorities shall provide access to these premises and territory for officials of customs authorities upon presentation of their official ID. If legislation or international agreements of the Republic of Uzbekistan establish a different procedure for access of officials of state bodies to certain facilities, officials of customs authorities shall have access to these facilities in the manner determined by legislation or international agreements of the Republic of Uzbekistan.

Article 186. Cargo and other operations required for customs control#

At the request of a customs authority, an authorized individual shall complete cargo operations with goods and (or) vehicles as well as opening packaging, weighing or otherwise determining the amount of goods subject to customs control.

Freight and other operations with goods and (or) vehicles shall not result in any additional costs for a customs authority.

Article 187. Checking a customs declaration, other documents, goods and (or) vehicles during customs clearance#

During customs clearance, a customs authority shall check a customs declaration and other documents submitted for customs clearance, goods and (or) vehicle to verify accuracy of information specified in the submitted documents and compliance of these documents, goods and (or) vehicle with requirements established by customs legislation.

Prior to release of goods and (or) vehicle, a customs authority shall perform customs procedures to verify the name, country of origin, quantity and value of the goods and (or) vehicle with information specified in a customs declaration and other documents submitted for customs clearance used for customs purposes.

Chapter 28. Forms and procedure of customs control#

Article 188. Forms of customs control#

Forms of customs control are as follows:

checking of documents and information;

verbal conversation;

receiving information;

customs examination;

inspection of labeling of goods;

customs inspection;

personal inspection;

customs identification;

customs surveillance;

inspection of premises and territories;

record keeping, audit of an inventory system and inventory of goods and vehicles;

customs control after release of goods.

Article 189. Use of forms of customs control#

In using the forms of customs control the customs authorities shall apply a principle of selectivity and use those forms of customs control that ensure compliance with customs legislation. A customs authority official shall determine the form of customs control.

When exercising customs control, customs authorities shall apply a risk management system to identify goods and vehicles, documents of legal entities and individuals subject to verification, select forms of customs control and scope of their application in order to prevent violations of customs legislation.

Certain forms of customs control shall be waived according to the legislation and international agreements of the Republic of Uzbekistan.

Waiver of certain forms of customs control or exemption from them shall not mean that legal entities and individuals are exempt from the obligation to comply with customs legislation.

The following items shall not be subject to customs inspection:

personal baggage of the President of the Republic of Uzbekistan and the ex-President of the Republic of Uzbekistan;

personal baggage of members of the Senate and deputies of the Legislative Chamber of the Oliy Majlis of the Republic of Uzbekistan, members of the Cabinet of Ministers of the Republic of Uzbekistan, the Commissioner of the Oliy Majlis of the Republic of Uzbekistan for Human Rights (Ombudsman) and diplomatic passports holders of the Republic of Uzbekistan, if these individuals cross the customs border in connection with performance of official duties;

personal baggage of other officials in accordance with the law.

Foreign warships (vessels), combat and military transport aircrafts and self-driven military equipment shall be exempt from customs inspection.

Technical and other means, which are safe for life and health of humans, animals, plants and do not cause damage to goods and vehicles, can be used during customs control.

In order to exercise customs control, the State customs committee of the Republic of Uzbekistan shall cooperate with the customs authorities of foreign countries, sign agreements on mutual assistance and exchange of information with them.

Article 190. Verification of documents and information#

Customs authorities shall check submitted documents and information of importance for customs purposes during customs control.

Verification of submitted documents and information shall include determination of the following:

essential elements of documents are complete and correct;

documents are signed and seals (electronic digital signature) are affixed;

corrections are authenticated.

Accuracy of information specified in the documents submitted to the customs authorities is verified by comparing them with information received:

from other submitted documents and information;

from third parties and from other sources;

based on the results of other forms of customs control, analysis of customs statistics, processing of information using information technology.

A customs authority shall have the right to request additional information indicating the reasons solely for verifying information in the submitted documents.

Verification of submitted documents and (or) a request for additional information shall not interfere with release of goods, except in cases when a customs authority within the period specified in part four of Article 248 of this Code established that these documents:

are invalid;

relate to other goods;

contain inaccurate information that affects the process of making a decision by a customs authority on releasing goods placing them under the requested customs regime and (or) paying customs charges.

Article 191. Verbal conversation#

Verbal conversation involves getting the required information verbally by a customs authority official from authorized and other individuals, who have information about circumstances that are important for exercising customs control, without formalizing the results of such a conversation in writing.

Article 192. Receiving information#

Receiving information shall include getting the required information by a customs authority official from authorized and other individuals, who have information about circumstances that are important for exercising customs control.

A customs authority shall send a written notice, when necessary to summon authorized and another individuals to obtain information.

Article 193. Customs inspection#

Customs inspection shall be conducted by a customs authority official by means of external visual inspection of goods and (or) vehicles, international postal and courier shipments and luggage of individuals, cargo tanks, containers, customs identification means without opening vehicles, packaging of goods, dismantling and breaching integrity of inspected objects and their parts in other ways.

Customs inspection shall be conducted in order to obtain confirmation of information about goods and (or) vehicles under customs control, affixation of seals, stamps and other imposed means of customs identification on goods, cargo containers, vehicles and compartments of vehicles.

Customs inspection can be conducted with absence of authorized individuals in a customs control zone, except for cases when the said individuals express desire to be present during a customs inspection.

Based on the results of customs inspection:

respective shipping documents shall be formalized — in the case of adequate declaration;

customs inspection shall be conducted — in case of establishing the fact of inadequate declaration.

Article 194. Inspection of marking of goods#

Inspection of marking of goods shall involve checking availability of special labels, identification marks or other means of marking on goods or their packaging.

Customs legislation can establish requirements for special labeling, identification marks or other means of marking for certain goods imported into the customs territory.

Failure to provide special labels, identification marks or other means of marking for goods specified in part two of this Article shall be considered as confirmation of the fact of import of goods into the customs territory without customs clearance or release of goods, if a legal entity or individual, who owns them, does not prove otherwise.

Article 195. Customs inspection#

Customs inspection shall involve opening the packaging of goods or a vehicle cargo compartment or tanks, containers and other places where goods are or can be located, removing the seals, stamps or other means of customs identification affixed on them, disassembly, dismantling or breaching integrity of the inspected objects and their parts in other ways.

As a rule, customs inspection shall be conducted after acceptance of a customs declaration for goods with presence of a declarant. However, customs inspection can be conducted before acceptance of a customs declaration for goods, when the following is necessary:

identification of goods for customs purposes;

establishing accuracy of presented information;

verification of information on violation of customs legislation;

conducting customs control based on a risk management system in compliance with the principle of selective inspection;

exercising the rights of a declarant according to Article 275 of this Code.

Live animals and perishable goods are subject to customs inspection as a matter of priority.

At the request of customs officials, authorized individuals shall be present during customs inspection of goods and vehicles and provide necessary assistance. If authorized individuals are absent, a driver of the inspected vehicle can serve in this capacity.

A customs authority official shall have the right to conduct a customs inspection in the absence of authorized individuals with presence of two witnesses in the following cases:

failure of authorized individuals to make appearance after five working days after making goods and vehicles available;

the existence of a real threat to state security, public order, life and health of people, animals and plants, the environment, the preservation of cultural values and under other circumstances that do not tolerate delay (including if there are signs indicating that the goods are flammable substances, explosive objects, explosive, toxic, dangerous chemicals and biologically active substances, narcotic drugs and their analogues, precursors, psychotropic, poisonous, toxic, radioactive substances, nuclear materials, weapons, ammunition for it and other similar goods, as well as if the goods spread an unpleasant odor);

sending goods as international postal and courier shipments;

leaving goods and (or) vehicles in the customs territory in violation of conditions of a customs regime which dictates export of goods and (or) vehicles out of this territory.

If a part of the consignment of goods, which is included into a customs declaration as goods with the same name, is subject to customs inspection, the results of such inspection can apply to the entire consignment of these goods. An authorized individual shall have the right to request an additional customs inspection of the rest of the consignment, if it is believed that results of the inspection cannot be extended to the entire consignment.

In case of a discrepancy between the actual and declared quantity of goods during the customs inspection, a customs authority shall independently determine actual quantity of goods for customs purposes.

A statement shall be prepared based on the results of a customs inspection per the template established by the State customs committee of the Republic of Uzbekistan. A copy of the statement of customs inspection is handed over (sent) to an authorized individual.

An authorized individual shall cover costs incurred when fulfilling requirements of this Article.

Article 196. Personal inspection#

Personal inspection shall be conducted in relation to an individual crossing the customs border and located in a customs control zone or a transit zone of an airport open for international traffic.

A customs authority official shall conduct personal inspection if there are grounds to believe that an individual hides and chooses not to present goods that are prohibited from being imported into or exported out the customs territory or goods moved in violation of the procedure established by this Code.

Head of a customs authority or a deputy shall issue a written decision to conduct personal inspection.

Before personal inspection, a customs authority official must:

inform the individual of the decision to conduct personal inspection;

familiarize an individual with his rights when conducting personal inspection;

offer to voluntarily present goods hidden by an individual.

If an individual rejects personal inspection, a record shall be made on a written decision to conduct personal inspection with a signature of a customs official who announces the decision to conduct personal inspection.

If an inspected individual does not follow or resists fulfillment of the legal requirements of a customs official, these actions shall serve as the basis for administrative detention of the said individual according to the legislation on administrative responsibility.

A customs authority official of the same sex than a searched individual shall conduct personal inspection in presence of two witnesses of the same sex in an isolated room that meets sanitary and hygienic requirements. Access to this room by other individuals and observing a process of a personal inspection shall not be allowed. Only medical personnel can conduct examination of a body of a searched individual, if necessary, using special medical equipment. If necessary, an interpreter shall participate during personal inspection.

Legal representatives (parents, adoptive parents, custodians, caregivers) or accompanying individual can be present during personal inspection of a minor or disabled individual.

Personal inspection shall take place within the scope necessary for detection of goods hidden by the inspected individual and in a form that excludes humiliation of the honor and dignity of an individual and harm to health and property.

The searched individual or his legal representative or accompanying individual shall have the following rights during personal inspection:

require announcement of the decision of the head of a customs authority or a deputy to conduct personal inspection;

communicate in their native language as well as request an interpreter;

familiarize with rights and obligations;

give explanations, make petitions;

get acquainted with a statement of personal inspection when it is ready and make official statements;

appeal the decision of a customs authority, actions (inaction) of its officials in the established manner.

The inspected individual or his legal representative or accompanying individual shall have other rights according to the legislation.

The inspected individual or his legal representative or an individual that accompanies an inspected individual shall comply with legal requirements of a customs official during personal inspection.

A statement shall be prepared using a template established by the State customs committee of the Republic of Uzbekistan based on the results of personal inspection. The statement shall be signed by:

a customs official who performed personal inspection;

witnesses;

an inspected individual or his legal representative or accompanying individual;

a medical worker — when this individual examines body parts of an inspected individual;

other individuals who participated in personal inspection.

An inspected individual shall be provided with a copy of the personal inspection statement certifying its receipt by signature.

Article 197. Customs identification#

Customs identification shall be conducted by using means of customs identification of goods, vehicles and documents as well as premises and other places where goods, which are subject to customs control, are or can be located.

The means of customs identification are as follows:

affixed seals, stamps;

applied digital, letter and other markings, identification marks;

affixed stamps;

samples and specimens;

written descriptions, drawings;

large-scale images, illustrations, photographs and videos;

shipping documents and other documents;

applied special stickers and protective devices;

shipping documents required for customs purposes, placed in the cargo compartments of vehicles, which are sealed and stamped by a customs authority of departure;

documents required for customs purposes that are placed in security envelopes;

other means of customs identification that do not contradict the legislation.

Means of customs identification can be changed, removed or destroyed by the customs authorities, except in cases where there is a real threat of destruction, irrevocable loss or significant damage to goods and vehicles. The customs authorities shall be immediately informed of the change, removal or destruction of customs identification means and evidence of a real threat.

Seals, stamps or other means of customs identification affixed by the customs authorities of foreign countries according to international agreements of the Republic of Uzbekistan can be recognized as means of customs identification.

Seals, stamps or other means of customs identification affixed by the senders of goods and carriers, as well as by the customs authorities of foreign states in accordance with international treaties of the Republic of Uzbekistan may be recognized as means of customs identification.

Article 198. Customs surveillance#

Customs surveillance is visual observation of goods and vehicles under customs control conducted by a customs authority official including with the use of technical means.

Article 199. Inspection of premises and territories#

Inspection of premises and territories shall be conducted by a customs official to confirm existence of goods and vehicles under customs control, including conditionally released ones, at bonded warehouses, in duty-free shops, as well as at disposal of individuals who must keep goods and vehicles according to terms of customs procedures and customs regimes.

Article 200. Record keeping, audit of an inventory system and inventory of goods and vehicles#

All goods and vehicles transported across the customs border and (or) under customs control shall be entered into a record keeping system by customs authorities.

Legal entities and individuals responsible for compliance with conditions of relevant customs regimes shall keep records of goods and vehicles specified in part one of this Article and submit reports to the customs authorities per the template established by the State customs committee of the Republic of Uzbekistan.

Inspection of a record keeping system for goods and vehicles, which is maintained by legal entities and individuals specified in part two of this Article, can be used by customs authorities in the following cases:

when an individual requests use of simplified customs clearance procedures;

conditional release of goods when such goods are subject to record keeping;

during monitoring of activities of customs brokers, customs carriers, as well as individuals operating under certain customs regimes and (or) providing services of storage of goods under customs control;

when inspecting an authorized individual in relation to goods and (or) vehicles under customs control.

Customs authority officials shall conduct inventory of goods and vehicles under customs control based on decision of the head of a customs authority or a deputy.

Customs authorities can use results of inventory of goods and vehicles, which is conducted by legal entities and individuals responsible for compliance with conditions of the relevant customs regimes.

Article 201. Customs control after release of goods#

Customs authorities have the right to carry out customs control after the release of goods, including on the basis of customs audit methods, if there are sufficient and confirmed grounds to believe that there are violations of customs legislation.

When conducting customs control after the release of goods, customs authorities have the right to: check the availability of goods, carry out their repeated customs inspection, double-check the information specified in the customs declaration, check documents and information related to foreign economic and subsequent commercial transactions with these goods. The inspection can be carried out at the locations of legal entities and individuals directly or indirectly related to these transactions or in possession of the necessary documents.

Decision of the head of a customs authority or a deputy that specify goals, time of inspection, list of inspection officials of a customs authority and audited period shall be considered as basis for conducting customs control after release of goods.

Customs control after release of goods under the same contract (agreement, treaty) cannot be conducted more than one time.

Customs control after the release of goods and additional assessment of customs duties can be carried out within three years from the end of the goods being under customs control.

Customs authorities carry out customs audit by examining and verifying compliance by an authorized person with customs legislation by comparing the documents submitted to them during customs clearance with the information contained in documents related to financial and economic activities.

The procedure for conducting a customs audit is established by the Cabinet of Ministers of the Republic of Uzbekistan.

Article 202. Use of a specialist and expert for conducting customs control#

If necessary, an impartial specialist or expert with special knowledge and skills can be involved to participate in specific actions and assist in conducting customs control including with the use of technical means.

A specialist or expert shall be involved at the initiative of a customs authority or an authorized individual.

The specialist and expert shall have the right to:

familiarize with materials related to the subject of activities to be performed with their participation;

pose questions to participants related to the subject of relevant actions;

familiarize with documents formalized as a result of actions that they take part in and make statements or give explanations about actions they perform which must be included into these documents.

A specialist and an expert shall participate in actions requiring special knowledge and skills, give explanations about the actions they perform, certify the fact of performing these actions, their content and results with their signature.

A specialist or expert shall not disclose information, which is received while performing actions on customs control, that constitutes state secrets or other secrets protected by law, use it for other purposes, transfer it to third parties, except as specified in the legislation.

Expenses incurred for involvement of a customs control specialist shall be reimbursed:

by a customs authority — if a specialist is involved at its initiative;

by an authorized individual — if a specialist is involved on his initiative.

Chapter 29. Risk management system#

Article 203. Use of a risk management system#

Customs authorities shall use a risk management system to determine goods and vehicles, documents and individuals subject to customs control, format and extent of customs control used for such goods, vehicles, documents and individuals.

Strategy and tactics of applying a risk management system, procedure for collecting and processing information, analyzing and assessing risks, developing and implementing risk management measures shall be determined by the State customs committee of the Republic of Uzbekistan.

Objectives of applying a risk management system are as follows:

undertaking measures to protect state security, human life and health and environmental protection within powers of customs authorities;

focusing on high-risk areas and ensuring efficient use of resources of the customs authorities;

expediting of customs operations when moving goods across the customs border;

detection, forecasting and prevention of violations of customs legislation that are:

a) repetitive;

b) associated with evasion from payment of customs charges;

v) related to other types of customs control that are enforced by the customs authorities.

Article 204. General definitions used in a risk management system#

The following general definitions shall be used in a risk management system:

risk — degree of probability of non-compliance with customs legislation;

identified risk — a fact indicating that a violation of customs legislation has already occurred and customs authorities have information about this fact;

potential risk — a risk that is not identified, but conditions for its occurrence exist;

risk indicators — certain criteria with predetermined parameters, deviation from which or compliance with which allows selection of the control object;

risk profile — a set of information about the risk area, risk indicators, as well as instructions on application of necessary measures to prevent or minimize risks;

risk area — separate grouped objects of risk analysis that require use of individual forms of customs control or their combination as well as an increase in their efficiency;

risk assessment — a systemic determination of possibility of a risk and consequences of violations of customs legislation in case of its occurrence;

cover goods — goods that with a sufficient degree of probability can be declared instead of risk goods;

risk goods — goods transported across the customs border in relation to which risks have been identified or there are potential risks;

risk level — state of risk that is determined depending on the likelihood of risk occurrence and possibility of risk consequences;

risk analysis — systematic use of information available to customs authorities to determine circumstances and conditions for emergence of risks, their detection and assessment of the likely consequences of non-compliance with customs legislation;

risk management — systematic work on development and practical implementation of measures to prevent and minimize risks, assess their effectiveness and control over customs operations, which provides for continuous updating, analysis and revision of information available to customs authorities.

Article 205. Objects of risk analysis#

Objects of risk analysis shall include the following:

goods under customs control or placed under the customs regime of release for free circulation (import);

vehicles for commercial use;

information contained in foreign economic contracts (agreements, treaties) for purchase and sale or exchange, agreements or other documents for rights to own, use and (or) dispose of goods;

information contained in shipping and other documents;

activities of individuals with authorities in relation to goods under customs control;

results of application of forms of customs control.

Article 206. Provision of preliminary information#

When applying a risk management system, information about cargo, passengers, vehicles, which are previously provided by participants of foreign economic activity, carriers, individuals with licenses and permits in the field of customs, shall be used.

Customs authorities shall exchange preliminary information with customs authorities of foreign countries and international organizations based on international agreements of the Republic of Uzbekistan.

Authorized persons are required to submit to the information system of customs authorities via the worldwide information network Internet preliminary information about goods and vehicles, including passengers and their luggage, intended for import into the customs territory of the Republic of Uzbekistan by road, rail and air transport, before their actual arrival.

Authorized persons are responsible for the accuracy of the preliminary information provided.

Article 207. Assessment and management of risks by customs authorities#

The State customs committee of the Republic of Uzbekistan shall collect, summarize and analyze statistical and operational information on offenses in the field of customs including all facts of offenses that are undergoing inspections as well as on the ones with a procedural decision made.

The State customs committee of the Republic of Uzbekistan Risk shall establish risk profiles and terms, criteria for their detection and application.

Risk profiles shall be used by customs authorities during customs control for use of forms of customs control and cannot be the basis for restricting movement of goods across the customs border.

The State customs committee of the Republic of Uzbekistan and interested state bodies and other organizations shall establish a procedure for assigning categories of minimum or maximum risk and use of certain types of customs procedures and forms of customs control.

The content of the established risk profiles and indicators is intended for use by customs authorities and is not subject to disclosure to other persons, except in cases established by law.

Chapter 30. Customs examination#

Article 208. Concept and purpose of customs examination#

Customs examination is a procedural action aimed at identifying goods and conducting research and producing a statement by an expert based on special knowledge in the field of science, technology, art or craft.

The purpose of a customs examination is identification of goods:

to monitor correct classification of goods in accordance with the Commodity nomenclature of foreign economic activity of the Republic of Uzbekistan;

in processed products;

to comply with intellectual property rights.

Article 209. Research objects#

Research objects are goods (samples and specimens of goods), information about goods in a customs declaration and other documents, identification marks.

Research objects, if their dimensions and properties allow, shall be handed over to an expert in packaged and sealed form.

If it is impossible to make the research object available at the expert's place of work, a body that appointed a customs examination shall provide an expert with unhindered access to this object and opportunity to examine it.

Article 210. Expert examination institution of customs authorities#

Expert examination institution of customs authorities is a specialized customs institution established to implement expert examination activities of the customs authorities.

Organization, implementation of customs examination, professional training and specialization of customs experts in customs authorities shall be conducted based on a unified scientific and methodological approach in customs expert examination practice.

Article 211. Taking samples or specimens of goods#

The following can take samples or specimens of goods:

a customs authority official during customs control;

officials of other state regulatory bodies, when exercising their functions assigned by law, or an authorized individual.

Customs officials shall have the right to be present when samples or specimens of goods are taken by an authorized individual or officials of other state regulatory bodies.

Taking samples or specimens of goods shall not be allowed in cases when such process:

obstructs customs control;

changes qualities of goods.

Procedure for taking samples or specimens of goods shall be established by the legislation.

Article 212. Expert#

Customs authority official, employee of another organization, who has special knowledge in the field of science, technology, art or craft, appointed in the prescribed manner as an expert, can act as an expert. An employee of another organization shall conduct a customs examination as per instructions issued to an organization by the body that appointed it.

The expert shall participate in the study only to cover issues related to the subject of the customs examination assigned to him and of significance for issuing a conclusion.

During the customs examination the expert shall act independently from the body that assigned the customs examination, parties and other individuals interested in the outcome of the examination.

The expert shall issue a conclusion based on the results of the examination.

Influence on the expert by the body that assigned the customs examination and other state bodies, legal entities and individuals to obtain an opinion in favor of any of the parties or other individuals interested in the outcome of the customs examination shall not be allowed.

Article 213. Rights and obligations of an expert#

The expert shall have the followings rights:

review materials related to the subject of customs examination;

inspect goods and documents;

request additional materials required for the customs examination as well as for involvement of other experts into the customs examination;

include conclusions not only related to issues that are assigned to an expert, but also on other issues related to the subject of customs examination and relevant to the customs area.

The expert shall have the following obligations:

conduct comprehensive and complete study of the objects of examination, issue a reasoned and objective statement on requested questions within the prescribed period;

be available for further clarifications or updating the statement given by an expert at the request of the customs authority official responsible for an area where the customs offense takes place;

participate in conducting of customs control at a request of a customs authority;

not to disclose information that becomes known in connection with a customs examination;

ensure safety of presented objects of examination.

An expert can have other rights and obligations according to the legislation.

Article 214. Rights of an authorized individual when assigning and conducting customs examination#

When assigning and conducting a customs examination, an authorized individual shall have the following rights:

appeal the results of a customs examination;

request including additional questions to obtain an expert opinion on;

be present at taking samples or specimens of goods by officials of customs authorities and other state regulatory bodies;

review expert's statement and get its copy;

request a customs examination.

If the request of an authorized individual is satisfied, a customs authority shall make an appropriate decision. A customs authority official shall inform the authorized individual in writing of the refusal to satisfy the request within three working days indicating the reasons for the refusal.

Article 215. Grounds and terms for conducting a customs examination#

The grounds for conducting a customs examination are as follows:

formal application from officials of customs authorities to conduct a customs examination;

the decision of the official of the body conducting the pre-investigation investigation, the inquiry officer, the investigator, the prosecutor or the judge, the court ruling.

Customs examination shall be conducted in the following circumstances:

during implementation of customs control in the process of customs clearance of goods;

making a preliminary decision on classification of goods according to the Commodity nomenclature of foreign economic activity of the Republic of Uzbekistan;

presence of confirmed facts of violation of customs legislation.

The customs examination shall be conducted in the customs authorityʼs premises or in other locations if it is required due to the nature of the study or impossibility of delivering the object of examination to the premises of the customs authority.

When customs legislation is violated, period for conducting a customs examination shall not exceed thirty days.

The following criteria should be considered in determining customs examination complexity:

number of objects (more than three objects or more than two hundred sheets of case materials submitted for research);

number of posed questions (over three questions requiring research);

need to use labor-intensive methods and complex tools, with process procedure that exceed five working days, in conducting experiments to address the posed matters;

need to develop new analytical models and private research methods to address the subject issues;

treating an examination as a single-discipline, complex or repeated examination;

need to go to the location of customs inspection of objects located outside the territory of the customs laboratory or conduct research at other institutions;

need to involve experts from other organizations and expert institutions.

Examination implementation period shall be determined per the following four categories of customs examinations based on their complexity level:

first category — examinations that do not have any degree of complexity, it takes up to three working days to complete them;

second category — examinations with at least one degree of complexity, it takes up to five working days to complete them;

third category — examinations with at least two degrees of complexity, it takes up to ten working days to complete them;

fourth category — highly complex examination with at least four degrees of complexity, it takes up to twenty working days to complete them.

List of goods subject to mandatory customs examination during their customs clearance shall be approved by the State customs committee of the Republic of Uzbekistan using the risk management system.

Article 216. Additional and repeated customs examinations#

Additional customs examination shall be assigned to fill the gaps in the statement of the first (previous) customs examination and implemented by the same or a different expert or a commission of experts.

A repeated customs examination shall be assigned when the statement is unjustified or its correctness raises doubts or evidence that it is based on is recognized as unreliable. A repeated customs examination can also be assigned when the statement on the first (previous) customs examination is appealed by an authorized individual or other interested individual and (protested) by a prosecutor.

When assigning a repeated customs examination, an expert (commission of experts) can be requested to provide scientific justification of previously applied research methods.

Decision to assign a repeated customs examination must include reasons for disagreement of the body that assigned the repeated customs examination with the statement of the first (previous) customs examination.

Implementation of a repeated customs examination shall be assigned to another expert or a commission of experts. The expert (commission of experts) who performed the first (previous) customs examination can be present during the repeated customs examination and give explanations, but does not participate in the study and finalizing a written statement of results.

Article 217. Conducting a customs examination by a commission of experts#

A customs examination can be conducted by several experts of the same (single-discipline customs examination) or different expert specialties (complex customs examination).

The body that assigns the customs examination shall determine the procedure for implementation of a customs examination by a commission of experts.

Commission of experts, which is entrusted with implementation of a customs examination, shall agree on the goals, sequence and scope of forthcoming studies based on posed issues.

Each expert, who is a member of a commission of experts responsible for conducting a customs examination, shall independently and autonomously conduct research, evaluate results obtained personally and by other members of the commission and prepare conclusions on the posed questions based on special knowledge in the field of science, technology, art or craft.

No partial or full research shall be allowed to be conducted by individuals who are not included into the expert commission.

Each expert shall conduct a full research and experts shall jointly analyze the outcomes within the framework of single-discipline customs examination.

Based on the outcomes of the completed research, the experts shall draft and sign a joint statement.

In the event of a disagreement between the experts, each of them shall give a separate opinion on all or some of the issues that caused disagreement.

A comprehensive customs examination shall be assigned in cases when circumstances, which are important for customs, can only be established through conducting several studies using different knowledge areas.

When conducting a comprehensive customs examination, each of the experts shall conduct research within their competence. Statement of a complex customs examination shall indicate what research and its volume that each of the experts conducted, what facts they individually established and what conclusions they individually made. Each of the experts shall sign the part of the statement of the complex customs examination, which contains these studies, and is responsible for them.

General conclusion (conclusions) shall be made by experts that are competent in assessing outcomes and formulating this conclusion (conclusions). If the final statement of the commission of experts or part of it is based on the facts established by one of the experts (individual experts), then this fact shall be indicated in the statement of the complex customs examination.

In the event of a disagreement between experts, each of them shall give a separate conclusion of the comprehensive customs examination on all or individual issues that caused the disagreement.

Chapter 31. Transportation of goods and vehicles under customs control#

Article 218. Requirements and conditions for transportation of goods and (or) vehicles under customs control#

Goods and (or) vehicles under customs control shall be transported from a customs authority of departure to a customs authority of destination under responsibility of the carrier who accepted goods and (or) vehicles for transportation.

Documents to be submitted to a customs authority of destination shall be delivered and presented in the same order as goods and (or) vehicles they represent.

Goods and (or) vehicles transported under customs control must:

be delivered by a carrier to the customs authority of destination within the period established by the customs authority of departure and along the routes, if they are established in accordance with part six of this Article;

be presented to the customs authority of destination;

remain unchanged, except for changes due to natural wear and tear or loss under normal conditions of transportation and storage, and not be used for any other purpose other than transportation.

Deadline for delivery of goods to the customs authority of destination cannot exceed the period as follows:

air transport — three calendar days;

road and river transport — ten calendar days;

railway transport — two thousand kilometers in thirty calendar days.

Period for goods transported under customs control shall be established by the customs authority of departure within the period specified in part four of this Article based on the carrier's statement, normal time for transportation of goods, vehicle type and capacity assigned by a route developer and other transportation conditions.

In case of violation of the terms of delivery of goods and (or) vehicles moved under customs control, the customs authority at the point of destination collects a fee from the carrier in the amount established by the Cabinet of Ministers of the Republic of Uzbekistan.

The Cabinet of Ministers of the Republic of Uzbekistan shall establish transportation routes for certain goods that are under customs control through the customs territory.

Upon a justified request of an authorized individual or carrier, a customs authority en route shall extend the initially established deadline for delivery of goods to the customs authority of destination.

Goods under customs control and other goods that are not under customs control shall not allowed to be loaded into one vehicle during ground transportation.

Legislation can enforce additional requirements on carriers transporting certain types of goods.

Article 219. Carrier rights and obligations#

Carrier shall have the right not to accept goods and (or) vehicles for transportation in cases when:

shipping documents are issued in violation of the established procedure;

means of customs identification affixed onto a vehicle and packaging of goods do not exclude access to transported goods without violating such provisions.

The carrier can have other rights according to the legislation.

When transporting goods under customs control across the customs territory, the carrier must:

ensure safety of goods, seals and stamps or other means of customs identification, if they are used;

not allow cargo operations with goods without consent of customs authorities, except for reloading of goods onto another vehicle as specified in part one of Article 225 of this Code;

place the transported goods in the customs control zone;

maintain vehicles in proper technical condition and ensure their compliance with requirements for equipping vehicles to transport goods under customs control according to Article 227 of this Code;

deliver goods and (or) vehicles in an unchanged condition, except for changes due to natural wear and tear or loss under normal conditions of transportation and storage without using them for any other purposes;

pay customs charges in the event of loss of goods or their transfer to other individuals without consent of the customs authority.

Upon arrival to the destination, the carrier shall have no right to leave the goods and (or) the vehicle unattended at the parking place, change the parking spot, drop off passengers, perform any cargo and packaging operations with goods, change, delete or destroy means of customs identification without written notification of the customs authority.

The carrier shall be liable to the customs authority for ensuring that information on all goods is included in the cargo shipping documents or for bringing the information on the goods to the attention of the customs authority.

A carrier can also bear other obligations according to the legislation.

Article 220. Goods delivery control document#

Control over the delivery of goods under customs control is carried out using a transit declaration.

A transit declaration is a document containing information about goods transported under customs control through the customs territory, necessary for customs authorities to control the delivery of goods to the customs authority of destination.

A transit declaration is issued for each consignment of goods or several consignments of goods transported under one or more shipping documents.

Control over the delivery of goods imported under customs control is carried out using a cargo customs declaration (with the exception of personal property moved by individuals across the customs border due to a change in permanent residence).

In cases stipulated by international treaties of the Republic of Uzbekistan, documents defined by such treaties are used as a transit declaration.

Article 221. Use of means of identification of goods and vehicles transported under customs control and their documents#

Customs authority of departure shall provide customs identification of goods and (or) a vehicle transported under customs control in the customs territory and customs authority of destination shall check presence and physical security of the affixed customs identification means. Customs authorities en route and customs authorities of destination can make notes about newly affixed means of customs identification in shipping documents.

Customs identification means shall be affixed onto a vehicle or individual packages.

Main method of customs identification of goods and (or) vehicles transported under customs control in the customs territory shall be affixing seals and stamps on them. If it is impossible to affix seals and stamps, other means of customs identification, which are specified in Article 197 of this Code, shall be used.

If customs identification means of foreign customs authorities do not meet the requirements established in part one of Article 227 of this Code, then a customs authority of departure shall conduct customs inspection of the goods and (or) the vehicle affixing new customs identification means on them making a corresponding record on shipping documents.

For the purposes of customs identification of documents, a customs authority of departure shall apply customs identification means according to part two of Article 197 of this Code.

Article 222. Measures to ensure compliance with customs legislation during transportation of goods under customs control#

Measures to ensure compliance with customs legislation when transporting foreign goods under customs control are as follows:

use of customs escort;

transportation of goods by a customs carrier;

provision of security for payment of customs charges according to Chapter 47 of this Code.

If a vehicle that transports goods under customs control does not comply with requirements of part one of Article 227 of this Code, a customs authority of departure shall allow transportation of goods under customs control only if the vehicle is properly equipped or measures are taken to ensure compliance with customs legislation specified in part one of this Article.

Measures specified in part one of this Article shall not apply if:

goods are transported by rail, air, pipelines or power lines;

they are established by international agreements of the Republic of Uzbekistan.

Article 223. Use of customs escort#

Customs escort shall be used for vehicles transporting foreign goods, except in the following cases:

transportation of goods according to the Customs Convention on the International Transport of Goods under cover of TIR Carnets (Geneva, November 14, 1975);

in the event that the transportation of imported goods by national road carriers is carried out in vehicles equipped for the transportation of goods under customs control;

security for payment of customs charges according to Chapter 47 of this Code;

import of goods into the customs territory as humanitarian aid and technical assistance as well as international postal shipments and courier delivery with supporting documents.

Customs escort shall begin no later than six hours from the moment a vehicle arrives to a customs office of departure.

Customs escort can be conducted in relation to one or several vehicles, but no more than twenty.

Customs fee shall be charged for customs escort.

The State customs committee of the Republic of Uzbekistan shall establish customs escort procedure.

Customs authorities, taking into account the results of risk assessment, can carry out customs escort of vehicles transporting foreign goods.

Article 224. Measures taken because of an accident or force majeure or other circumstances preventing transportation of goods#

Due to an accident or force majeure or other circumstances preventing transportation of goods to destination, a carrier must:

take necessary measures to ensure safety of goods, vehicles and prevent their use;

immediately inform the nearest customs authority about the circumstances, location of goods and vehicles;

if the vehicle is damaged, transport goods or ensure they are transported to the nearest customs authority or another location specified by the customs authority.

A customs authority shall determine measures that are taken to ensure customs control, depending on the nature of the incident, degree of loss of quality of goods and technical condition of the vehicle that transports goods.

Cases specified in part one of this Article and taken place in the customs territory must be confirmed in the prescribed manner by relevant authorized bodies.

Costs incurred by the carrier in connection with undertaking measures specified in this Article shall not be reimbursed by the customs authorities.

Article 225. Cargo operations with goods transported under customs control#

Cargo operations with goods transported under customs control shall be conducted in areas specially designated for these purposes at locations of delivery of goods and during working hours of a customs authority. Upon a formal application of an authorized individual or a carrier, implementation of cargo operations in other locations and (or) outside established working hours of a customs authority, which is responsible for an area where this activity needs to take place, shall be allowed under control of this customs authority.

If a vehicle transporting goods under customs control is damaged, temporary storage of goods in locations of temporary storage established in Article 84 of this Code shall be allowed. Period of such storage shall be established by a customs authority based on the time required to repair a vehicle, which should not exceed the period established for goods to be under the customs regime of temporary storage.

The customs authority can refuse to conduct cargo operations with goods only if it may result in loss of goods, change in their properties, or make it impossible to conduct further customs control over these goods.

In the event of reloading of goods transported under customs control to another vehicle, a carrier, who accepts goods for further transportation under customs control, shall be responsible for compliance with requirements and conditions of this Chapter.

Article 226. Delivery of goods and documents to a location set by a customs authority#

Goods shall be delivered to a location of a customs authority of destination or other locations established by a customs authority of departure.

In cases of delivery of goods to a customs authority of destination outside of its working hours, goods shall be placed in the customs control zone. A carrier shall notify a customs authority of destination of the delivery of goods by submitting the following:

transit declaration;

shipping documents;

delivered goods.

Notification must be provided no later than thirty minutes after delivery of goods and in the case of delivery outside the working hours of a customs authority of destination — no later than thirty minutes a customs authority office opens for regular operations.

Within three hours after receipt of the notification, a customs authority of destination shall confirm the fact of delivery of goods and vehicles by putting making a record in the shipping documents. If a customs offense is detected, confirmation of delivery of goods and vehicles shall be suspended until the end of the proceedings.

From the moment of confirmation of delivery of goods, they shall acquire the status of being under the customs regime of temporary storage.

After delivery of goods and submission of relevant documents and information to a customs authority of destination, goods can be unloaded or reloaded, placed for temporary storage in a bonded warehouse, declared for a specific customs regime.

Expenses incurred by the carrier as a result of actions or circumstances specified in the requirements of this Article shall be paid by the carrier and not by customs authorities.

Chapter 32. Approval certificate for a vehicle to transport goods under customs seals and stamps#

Article 227. Requirements to vehicles when transporting goods under customs seals and stamps#

Vehicles must be designed and equipped in compliance with the following requirements to transport goods under customs seals and stamps:

capacity for affixing customs seals and stamps directly on a vehicle in a simple and reliable way;

transported goods cannot be taken out of or other goods cannot be added into a sealed part of a vehicle without leaving visible traces of opening or damage of a customs seal or stamp;

vehicle and its cargo compartments must comply with technical design requirements established by the manufacturer and there should not be any concealed compartments to hide transported goods;

design of vehicle cargo compartments for goods must provide free access for customs inspection.

Compliance of a vehicle with requirements specified in part one of this Article can be confirmed in advance by obtaining an approval certificate a vehicle to transport goods under customs seals and stamps (hereinafter — the certificate).

Customs authorities shall not require advance approval for a vehicle to transport goods under customs seals and stamps unless:

goods are transported by a customs carrier;

approval is included into the international agreements of the Republic of Uzbekistan.

The certificate shall be issued by a customs authority based on formal applications from legal entities and individuals and considered as approval for freight vehicles, trailers and semi-trailers to transport goods under customs seals and stamps.

The certificate can be issued:

on individual basis — when an applicant is a legal entity or an individual operating freight vehicles, trailers and semi-trailers;

by design type (series of trucks, trailers and semi-trailers) — when an applicant is a manufacturer that produces series-produced trucks, trailers and semi-trailers of the same design type.

The certificate shall be valid for two years.

Article 228. Requirements and conditions for obtaining a certificate#

A vehicle must meet requirements of part one of Article 227 of this Code and conditions provided for by the Customs Convention on the International Transport of Goods under cover of TIR Carnets (Geneva, November 14, 1975) to obtain the certificate.

Article 229. Documents Required for Obtaining a Certificate#

To obtain an individual certificate, the applicant shall submit the following documents to the customs authority through the Single Portal of Interactive State Services of the Republic of Uzbekistan or the "License" information system:

an electronic application for obtaining a certificate;

a copy of the document confirming the right of ownership or the right of use in respect of the vehicle;

color photographs certified by the applicant, showing the front, rear, left, and right views of the motor vehicle, as well as an image of the place where seals and stamps are applied. It is permitted to display a maximum of two sides of a single motor vehicle simultaneously in one photograph.

To obtain a certificate by design type, the applicant shall submit the following documents to the customs authority in whose zone of operation the motor vehicles are manufactured, through the Single Portal of Interactive State Services of the Republic of Uzbekistan or the "License" information system:

an electronic application for obtaining a certificate;

drawings and a detailed description of the vehicle design;

color photographs certified by the applicant, showing the front, rear, left, and right views of the motor vehicle, as well as an image of the place where seals and stamps are applied. It is permitted to display a maximum of two sides of a single motor vehicle simultaneously in one photograph.

It shall not be permitted to require the applicant to submit other documents not specified in this Article.

The applicant shall be liable for the accuracy of the information in the documents.

Article 230. Review of a request and making decision on issuance or refusal to issue a certificate#

To make a decision to issue or refuse to issue a certificate, a customs authority:

when issuing a certificate on an individual basis — shall verify that the subject vehicle meets the requirements and conditions to issue a certificate specified in Article 228 of this Code;

when issuing a certificate on design type — shall check one or more vehicles of declared design type to verify that they meet the requirements and conditions to issue a certificate specified in Article 228 of this Code.

Period of review of a formal application and making decision on issuance or refusal by the customs authority shall not exceed:

ten working days — for a certificate on an individual basis;

twenty working days — for a certificate of design type, from the date of receipt of a formal application.

Customs fees shall not be charged for review of a formal application to issue a certificate and for issuance of a certificate.

The customs authority shall, no later than one working day from the date the relevant decision is made, issue (send) the certificate to the applicant or notify them in electronic form of the refusal to issue the certificate through the Single Portal of Interactive State Services of the Republic of Uzbekistan or the "License" information system.

After receiving the notification on the issuance of the certificate through the Single Portal of Interactive State Services of the Republic of Uzbekistan or the "License" information system, the applicant shall submit the certificate, completed in the form established by the Customs Committee under the Ministry of Economy and Finance of the Republic of Uzbekistan, to any customs authority of the republic. The customs authority shall verify the certificate data through the Single Portal of Interactive State Services of the Republic of Uzbekistan or the "License" information system and validate it with a stamp.

Grounds for refusal to issue a certificate are as follows:

submission of incomplete package of documents required for issuance of a certificate to an applicant;

non-compliance of a vehicle with requirements and conditions established by Article 227 of this Code;

inaccurate or distorted information in the documents submitted by an applicant.

If case of a refusal decision on issuance of a certificate, refusal notification must indicate refusal reasons and references to regulations.

Upon discovery of the facts specified in the second paragraph of the sixth part of this Article, if there are rectifiable deficiencies in the application, the customs authority shall grant the applicant a period to rectify them. The notification regarding the need to rectify the deficiencies shall be sent by the customs authority in electronic form to the applicant within one working day through the Single Portal of Interactive State Services of the Republic of Uzbekistan or the "License" information system.

The notification shall specify the identified deficiencies in the submitted documents and the methods for their rectification, as well as the period within which the applicant, having eliminated the stated causes, may resubmit the relevant documents for reconsideration. The period specified in the notification must be proportionate to the time required to rectify the deficiencies, but shall not exceed thirty working days.

The customs authority, for the purpose of rectifying the identified deficiencies, shall assist the applicant in searching for qualified personnel, engaging specialists to refine documents and programs, as well as creating other necessary conditions for obtaining the certificate and provide necessary consultations, except in cases where the applicant rejects the offered assistance.

In the event that a notification to rectify deficiencies is sent, the period for considering the application for issuing the certificate shall be suspended.

In the event that the documents are resubmitted without rectifying the deficiencies specified in the notification or after the expiry of the period specified in the notification, the customs authority shall have the right to make a decision to refuse the issuance of the certificate. In this regard, it shall not be permitted to refuse the issuance of the certificate on new grounds not specified in the notification to rectify deficiencies.

If, upon identification of the facts indicated in the second paragraph of the sixth part of this article, there are deficiencies in the application that can be remedied, the customs authority shall grant the applicant a period to rectify such deficiencies. A notification regarding the necessity to rectify the deficiencies shall be sent electronically by the customs authority to the applicant via the Unified Interactive Public Services Portal of the Republic of Uzbekistan or the "License" information system within one working day.

The notification shall specify the identified deficiencies in the submitted documents, methods for their rectification, as well as the deadline within which the applicant may eliminate the specified reasons and resubmit the relevant documents for consideration. The deadline indicated in the notification shall correspond to the time necessary for rectification of the deficiencies but shall not exceed thirty working days.

The customs authority shall assist the applicant in searching for qualified personnel, engaging specialists to complete documents and programs, as well as creating other necessary conditions and providing required consultations for obtaining the certificate, except in cases where the applicant refuses the proposed assistance.

Upon sending the notification on rectification of deficiencies, the period for consideration of the application for certificate issuance shall be suspended.

If the documents are resubmitted without rectifying the deficiencies specified in the notification or after the deadline indicated in the notification has expired, the customs authority shall have the right to make a decision to refuse issuance of the certificate. In such cases, refusal to issue the certificate based on new grounds not specified in the notification on rectification of deficiencies is prohibited.

Article 231. Termination of a certificate#

The validity of the certificate shall be terminated in the following cases:

the motor vehicle becomes unfit for the transportation of goods under customs seals and stamps;

the national state registration plates of the motor vehicles are changed;

the period of validity of the certificate expires.

Upon the occurrence of the circumstances specified in the first part of this Article, the validity of the certificate shall be deemed terminated, and a decision by the customs authority on the termination of the validity of the certificate shall not be required.

Article 232. Cancellation of certificate#

The certificate shall be annulled on the basis of the following:

the applicant's application for the annulment of the certificate;

the fact of modification of the vehicle design — where the certificate was issued by design type;

the discovery of the fact that the certificate was obtained using forged documents;

the discovery of the fact that the decision of the customs authority to issue the certificate was unlawful.

The certificate shall be revoked by the customs authority in the cases specified in the second and third paragraphs of part one of this Article, and by the court in the cases provided for in the fourth and fifth paragraphs of part one of this Article.

If a certificate is canceled, it must be returned to a customs authority and destroyed.

Court's decision to cancel a certificate shall be communicated to an applicant and customs authority within the period established by the legislation.

The decision of the customs authority on the revocation of the certificate shall be delivered to the applicant via the Single Portal of Interactive Public Services of the Republic of Uzbekistan or the “License” information system no later than one working day from the date of adoption of the decision.

Article 233. Renewal of certificate, extension of certificate validity period and issue of its duplicate#

Certificate shall not be subject to renewal.

After expiration of certificate validity period, its validity can be extended based on a formal application of an applicant. Formal application on extension of certificate validity must be submitted to a customs authority before expiration of certificate validity. Certificate validity period shall be extended according to the procedure determined for issuance of a certificate.

Customs fee shall not be charged for extension of certificate validity.

In case of loss or damage of a certificate, a duplicate shall not be issued. New certificate shall be issued on a general basis at applicant's formal application.

Article 234. Procedure for making notes on certificate#

If an approved road vehicle engaged in international transportation of goods has serious malfunctions, customs authorities can stop or allow further movement of a vehicle by taking necessary control measures.

Approved vehicle must be repaired to satisfactory condition as soon as possible and before its next use for transportation of goods under customs seals and stamps.

After the vehicle is repaired to the level when its condition meets the approval requirements, it must be presented to a customs authority that resumes certificate validity.

A motor vehicle with serious malfunctions cannot be used again for transportation of goods under customs seals and stamps until necessary repairs as established in part three of this Article.

A customs official must certify each record in the certificate that he makes with signature, date and personal stamp.

If a vehicle has malfunctions that in the opinion of customs authorities are not of a serious nature and do not create conditions for violation of the customs legislation, then further use of the vehicle for transportation of goods can be allowed. Applicant, who is the owner of a certificate, shall be informed of these malfunctions and must repair the vehicle accordingly.

Chapter 33. Activities of a customs carrier#

Article 235. Customs carrier#

A customs carrier is a legal entity of the Republic of Uzbekistan which:

has a license for the activity of international road transport of goods;

has provided security for the payment of customs payments in accordance with Chapter 47 of this Code;

possesses a motor vehicle fit for the transport of goods under customs seals and stamps in accordance with the requirements of Article 227 of this Code;

has a civil liability risk insurance contract of a legal entity of the Republic of Uzbekistan.

A customs carrier shall transport goods under customs control without use of a customs escort.

Relationship of customs carriers with senders and recipients of goods shall be built on a contractual basis.

Article 239. Rights and obligations of a customs carrier#

A customs carrier shall have the following rights:

1) transport goods under customs control without use of customs escort;

2) reject goods and vehicles for transportation:

shipping documents are issued in violation of an established procedure;

means of customs identification affixed onto a vehicle and packaging of goods do not exclude access to transported goods without violating such provisions.

A customs carrier can have other rights according to the legislation.

A customs carrier shall have the following responsibilities:

keep records of goods transported under customs control and submit reports on transportation of such goods to customs authorities;

in the event of an increase in the base calculating quantity, ensure compliance with the requirements established in the third paragraph of the first part of Article 235 of this Code within one month from the date of the increase in the base calculating quantity;

not to disclose, not to use for own purposes, except for cases specified in the legislation, information which is received from a sender of goods and their recipient that constitute state secrets or other secrets protected by law;

deliver goods to location along the route and at time, which are determined by a customs authority of departure, without changing packaging or condition, except for changes due to natural wear and tear or loss under normal conditions of transportation and storage, without using for other purposes other than delivery;

provide goods and documents to a customs authority of destination and present goods to a customs authority of destination at the request of customs authority officials;

not to transport other goods on the same vehicle simultaneously with the goods under customs control;

ensure safety of transported goods;

place goods, which arrive to destination outside the working hours of a customs authority, into the customs control zone;

after delivery, the goods should not be left unattended at parking without notifying a customs authority of destination, packed or repacked, means of customs identification cannot not be changed, deleted or destroyed. A customs carrier is not liable for violation of this responsibility only if a customs carrier proves that there is a real threat to life and health of the vehicle crew, threat of destruction, irrevocable loss or significant damage to goods or vehicle. A customs carrier must immediately notify the nearest customs authority about these circumstances;

train personnel on rules for transportation of goods under customs control;

maintain motor vehicles in proper technical condition and ensure their compliance with the requirements established by Articles 227 and 235 of this Code;

provide loading or reloading of goods onto their vehicles, unloading or reloading from these vehicles on their own or using assistance of other contracted organizations;

at a request of a customs authority of destination and within the time period established by a customs authority, change parking location, unload or reload the goods, change initial location of goods and vehicles, change, remove or destroy customs identification means;

in case of an accident or force majeure, take all necessary measures to ensure safety of goods and vehicles and prevent any use of them. In this case, immediately inform the nearest customs authority about circumstances of an accident or force majeure, location of goods and vehicles, transport goods and vehicles to the nearest customs authority and take other measures to be determined by this customs authority to ensure customs control;

shall notify the customs authority within five working days from the date such amendments are introduced regarding changes to the information specified in paragraphs three, four and five of part one of Article 235 of this Code.

A customs carrier can also have other responsibilities according to the legislation.

Chapter 34. Currency control#

Article 240. Control over entry and exit of the national currency of the Republic of Uzbekistan and foreign currency#

Customs authorities shall exercise control over entry and exit of the national currency of the Republic of Uzbekistan and foreign currency when individuals cross the customs border.

Article 241. Monitor entry and exit of the national currency of the Republic of Uzbekistan and foreign currency by individuals#

Monitoring of an individual when bringing in and taking out the national currency of the Republic of Uzbekistan and foreign currency shall be conducted in order to prevent, identify and repress violations of currency regulation legislation.

When bringing in and taking out the national currency of the Republic of Uzbekistan and foreign currency, the following shall be ensured:

compliance with maximum amounts for entry and exit;

presence of a permit from the Central Bank of the Republic of Uzbekistan or authorized banks when bringing in and taking out the national currency of the Republic of Uzbekistan and foreign currency in excess of the established maximum amounts allowed to be brought in and taken out;

alignment of information specified in a customs declaration with the actual amount carried by an individual.

Article 242. Measures taken when offenses on illegal entry and exit of the national currency of the Republic of Uzbekistan and foreign currency take place#

In case of detection of violations related to the illegal import and export of cash national currency and cash foreign currency of the Republic of Uzbekistan, the customs authorities shall seize illegally imported and exported cash national currency and cash foreign currency of the Republic of Uzbekistan. initiates a criminal case.

The customs authorities shall submit to the Department for Combating Economic Crimes under the Prosecutor General's Office of the Republic of Uzbekistan information on the illegal import and export of the national currency of the Republic of Uzbekistan and cash foreign currency.

Chapter 35. Monitoring of foreign trade operations#

Article 243. Process of monitoring of foreign trade operations#

Foreign trade operations shall be monitored by tracking and analyzing execution of contracts (agreements, treaties) between residents and non-residents of the Republic of Uzbekistan on movement of goods across the customs border that are subject to mutual settlements in the national currency of the Republic of Uzbekistan or foreign currency according to the legislation.

Monitoring of execution of contracts (agreements, treaties) shall include reconciliation of information from the Unified Electronic Information System of Foreign Trade Operations and cargo customs declaration, control over compliance of actual characteristics and assortment on quantity and quality of goods with information specified in the Unified Electronic Information System of Foreign Trade Operations and checking compliance of contracts (agreements, treaties) with legal requirements and identifying overdue payments under them.

Article 244. Interaction between customs authorities and other authorized bodies when monitoring foreign trade operations#

The State customs committee of the Republic of Uzbekistan, being one of the bodies exercising currency control, shall interact with other authorized bodies in foreign trade operations and banks and other organizations by exchanging information including through the Unified Electronic Information System of Foreign Trade Transactions.

Article 245. Measures taken when customs authorities identify signs of violations of currency legislation#

When indication of violations of currency legislation are revealed, customs authorities shall inform the State Tax Committee of the Republic of Uzbekistan about the following facts:

submission of documents with false information to the customs authorities during customs clearance of imported (exported) goods in order to unjustifiably overestimate (underestimate) the invoice value of goods in comparison with the value of goods declared in the country of the exporter (importer);

receipt of goods from suppliers who are not contractors under contracts (agreements, treaties);

other violations of the law when conducting export-import operations.

In case when tax authorities find evidence to support presented facts and other authorized bodies present facts of an offense in currency control, customs authorities shall have the right to:

refuse to conduct customs clearance of goods exported from the Republic of Uzbekistan until overdue payments on contracts are settled with the exception of cases specified by legislation;

calculate and collect additional customs charges;

hand over materials related to foreign exchange earnings to the authorized bodies of the Republic of Uzbekistan;

undertake other actions within the rights established by the Law of the Republic of Uzbekistan "On State Customs Service".

Chapter 36. General provisions#

Article 246. Process of customs clearance#

Goods and vehicles placed by an authorized individual under the selected customs regime shall be subject to customs clearance.

Customs clearance procedure shall depend on the types of goods transported across the customs border taking into account the types of transport used, categories of individuals moving goods and vehicles.

Customs clearance shall be conducted regardless of the country of origin, departure or destination of goods, purpose of movement across the customs border and use in the customs territory.

Documents of other countries, which are used for customs control, can be utilized to simplify and accelerate customs clearance according to international agreements of the Republic of Uzbekistan.

Article 247. Location and time of customs clearance#

Customs clearance shall be conducted at the location of customs authorities and during their working hours.

Customs clearance can be conducted in other places and outside working hours of a customs authority at the request of a declarant or other authorized individual and at his expense.

Individuals, who are interested in conducting customs clearance on their territories or premises and not at the locations of customs authorities, shall make office and auxiliary premises, equipment and communication facilities available to these authorities free of charge.

Article 248. Commencement and completion of customs clearance#

Customs clearance shall begin with submitting the documents for goods and (or) vehicles to a customs authority and with an oral statement or other actions indicating intention of an individual to undergo customs clearance in cases specified in Article 162 of this Code.

Customs clearance shall complete when relations between a customs authority and a declarant or an authorized individual, which are related to placement of goods under a customs regime, are settled and (or) when this customs regime ends, customs charges are calculated and paid or other actions specified in this Code are executed.

Customs clearance of goods and (or) vehicles transported across the customs border shall complete after:

completion of veterinary, phytosanitary, environmental and other types of state control in cases stipulated by the legislation;

making sure that permits are available if it is specified in legislative acts.

Customs clearance of goods and (or) vehicles and verification of the submitted documents are carried out by the customs authority within one working day from the date of acceptance of the customs declaration and submission of all necessary documents and information. The specified period does not include the time for carrying out the necessary measures determined by the risk management system, as well as the control of goods and (or) vehicles by other state bodies.

Article 249. Documents and information required for customs clearance#

Customs clearance shall require submission of documents and information to customs authorities with this Code specifying their list and submission deadlines.

Customs clearance of goods shall be conducted if there is information on settlement of customs charges (except for cases when deferral or installment plan for payment of customs charges is granted) in the payer's account in the information system of customs authorities that is made available by servicing banks (treasuries).

When goods, which require permits to place them under the appropriate customs regime, undergo customs clearance, the customs authority shall check availability of such document in the information system of the customs authorities.

When appropriate authorizations are not registered in the information system of customs authorities, the customs authorities shall have the right to refuse customs clearance.

A customs authority official, who allows release of goods without appropriate authorizations specified in part three of this Article, shall bear liability in the prescribed manner.

The list of documents and information required for customs clearance shall be published on the official website of the State customs committee of the Republic of Uzbekistan.

Article 250. Presence of authorized individuals during customs clearance#

Authorized individuals shall have the right and at the request of a customs authority shall be present during customs clearance of goods and (or) vehicles and assist customs officials in performing customs clearance.

Article 251. Simplified procedure for customs clearance of certain goods#

Simplified procedure for customs clearance of certain goods shall include:

delivery of goods from a customs authority of departure to a customs authority of destination without enforcing measures specified in Article 222 of this Code;

placement of goods in locations that do not have the status of a bonded warehouse;

customs clearance of goods using copies of shipping documents with further submission of their originals;

inspection of documents during issuing of a cargo customs declaration without taking samples and specimens of goods.

Simplified procedure for customs clearance of certain goods can include other measures according to the legislation.

Customs clearance of goods transported across the customs border required for emergency response or force majeure and goods sent as humanitarian aid, perishable goods, live animals, radioactive materials shall be conducted in a priority and simplified manner.

Chapter 37. Declaration#

Article 252. Goods and (or) vehicles subject to declaration#

Goods and (or) vehicles shall be subject to declaration to customs authorities when they move across customs borders, change a customs regime and other cases established by this Code.

Article 253. Location of declaration#

A customs declaration can be filed with any customs authority competent to accept a customs declaration.

To enforce control over compliance with customs legislation, the State customs committee of the Republic of Uzbekistan shall determine that certain categories of goods and (or) vehicles should be declared only in certain customs authorities depending on:

need to use specialized equipment and (or) special knowledge for customs clearance of cultural objects, weapons, military equipment and ammunition, radioactive materials;

type of transport used for international transport of goods (road, air, rail, river, pipelines and power lines);

certain types of goods that have a record of repeated cases of violation of customs legislation or are subject to measures of economic policy;

goods that contain objects of intellectual property.

Vehicles carrying goods shall be declared simultaneously with the goods.

Empty vehicles and vehicles carrying passengers shall be declared when crossing the customs border.

Rivercrafts and aircrafts shall be declared at a river port or airport of arrival at the customs territory or a river port or airport of departure from the customs territory.

Article 254. Form of declaration#

Declaration shall be conducted by submitting a formal application per the approved template (oral, written, electronic) with accurate information about goods and (or) vehicles, about their customs regime and other information necessary for customs purposes.

Article 255. Customs declaration#

Customs declaration is a document with information required for customs control purposes.

Information to be indicated into a customs declaration shall only be limited to information that is required for calculating and collecting customs charges, generating customs statistics and applying customs legislation. If a customs declaration is used as document for foreign exchange control, which is exercised by customs authorities, information required for these purposes must also be indicated in a customs declaration.

The State customs committee of the Republic of Uzbekistan shall establish customs declaration templates, information to be included into them, procedure for their submission to customs authorities.

Article 256. Types of customs declarations#

The following types of customs declarations shall be used for declaring goods and (or) vehicles:

vehicle declaration;

transit declaration;

cargo customs declaration;

passenger customs declaration.

Article 257. Vehicle declaration#

A vehicle declaration is a document on arrival or departure of a vehicle for commercial use, which contains information on a vehicle, route, transported goods, crew and passengers. Customs authorities shall accept carrier's documents specified in the international agreements of the Republic of Uzbekistan as a vehicle declaration. A vehicle declaration shall be submitted by a carrier.

Article 257¹. Transit declaration#

A transit declaration is a document submitted to the customs authority and used to control goods imported into the customs territory of the Republic of Uzbekistan and transported in transit through the territory of the Republic of Uzbekistan, from the customs authority of departure to the customs authority of destination, indicating information about goods and (or) vehicles.

The transit declaration is submitted to the customs authority in electronic form.

Article 258. Cargo customs declaration#

A cargo customs declaration is a document submitted by a declarant or a customs broker to a customs authority and it contains accurate information on goods placed under a certain customs regime. A cargo customs declaration shall be submitted electronically or in writing. The Cabinet of Ministers of the Republic of Uzbekistan shall establish lists of goods, customs procedures and cases when declaring can be conducted in writing as a hard copy. In the case of declaring goods in writing as a hard copy, such declaration must be accompanied by an electronic copy.

A cargo customs declaration can be used for pre-declaration and as a short, temporary, incomplete or periodic cargo customs declaration.

Article 259. Passenger customs declaration#

A passenger customs declaration is a document filed with and submitted to a customs authority by an individual who transports declared goods and vehicles intended for non-commercial purposes across the customs border.

Article 260. Methods of declaration#

Goods shall be declared:

a) in oral form:

goods of individuals for non-commercial purposes, the cost and quantity of which does not exceed the norms of duty-free import of goods established by law;

cash of national and foreign currencies, the amount of which does not exceed the statutory norm of mandatory declaration in writing;

b) using a passenger customs declaration:

goods of individuals for non-commercial purposes, the cost and quantity of which exceeds the norms of duty-free import of goods established by law;

goods that are personal property of an individual when changing residence (with a record of deregistration from the previous residence) with the exception of vehicles;

of non-commercial goods moved across the customs border in separate accompanied baggage, which are imported or exported by an individual prior to, upon, or after entering or leaving the customs territory;

vehicles of individuals for non-commercial purposes in the cases specified in Articles 158 and 160 of this Code;

cash in national and foreign currency, the amount of which exceeds the statutory norm of non-mandatory declaration in writing;

goods that are subject to prohibitions and (or) restrictions according to the legislation;

v) using a cargo customs declaration:

goods for legal entities and individuals engaged in entrepreneurial activities without forming a legal entity, except for the cases specified in paragraph "g" of this Article;

goods of individuals for commercial purposes;

vehicles of individuals for non-commercial purposes, except for cases specified in Articles 158 and 160 of this Code;

goods transported across the customs border as a separate unaccompanied luggage which is imported or exported before or after entry or exit of an individual;

g) using shipping documents:

when moving goods across the customs border for legal entities and individuals that are engaged in entrepreneurial activities without forming a legal entity, worth up to thirty basic calculated amount, with the exception of cases when goods are moved as part of the fulfillment of obligations under foreign trade contracts (agreements), other cases provided by law;

when exporting goods for display at overseas exhibitions and fairs with the value of up to five thousand US dollars at the official exchange rate established by the Central Bank of the Republic of Uzbekistan on the day of their declaration, except for cases established by the legislation;

when exporting goods worth the equivalent of up to five thousand US dollars at the official exchange rate set by the Central Bank of the Republic of Uzbekistan on the day of their declaration, through online internet stores.

d) in electronic form - using the documents specified in paragraphs “b”, “v” and “g” of this article.

Article 261. Timeline for customs declaration#

A customs declaration shall be filed no later than fifteen calendar days from the date of presenting goods imported into the customs territory to a customs authority of destination, except for the cases specified in Chapters 22 , 23 and 25 of this Code.

If the deadline for filing a customs declaration falls on non-business day, the next working day shall be considered as a deadline.

A transit declaration is submitted before or during the crossing of the customs border of goods and vehicles entering the customs territory.

A customs declaration for exported goods shall be submitted before their actual export.

A customs declaration for goods that are subject to change of a customs regime without export or import of goods shall be submitted before expiration of preceding customs regime deadline.

When individuals move goods across the customs border in carry-on and accompanied baggage for non-commercial purposes, a customs declaration shall be submitted simultaneously with presenting the goods.

Vehicles entering the customs territory shall be declared no later than three hours after crossing the customs border and those leaving — no later than three hours before crossing the customs border.

Article 262. Pre-declaration#

Pre-declaration of goods is declaration of goods prior to their arrival into the customs territory, which can be used at a request of a declarant.

If case when shipping documents are used for customs purposes, copies of these documents that are certified by a declarant shall be attached to a preliminary customs declaration, and, if necessary, a customs authority shall compare information specified in the copies with information contained in original documents after arrival of goods into the customs territory.

Prior to the arrival of goods in the customs territory, upon completion of data verification and payment of the relevant customs duties, or upon provision of security for the payment of customs duties in accordance with Chapter 47 of this Code, the preliminary customs declaration shall be used as the sole document necessary for the application of customs operations to the goods, except in cases where all necessary information is not specified in the declaration and (or) the documents required for customs clearance are not presented in full.

If the goods specified in the preliminary customs declaration are not presented to the customs authority within thirty calendar days from the date of acceptance of the preliminary customs declaration, the preliminary customs declaration shall be deemed not lodged.

Article 263. Documents and additional information required for customs clearance#

A customs declaration shall be submitted to a customs authority with required documents. A customs authority shall have the right to request additional information to verify information in a customs declaration and other submitted documents. The list of these documents and additional information shall be specified in the customs legislation.

Documents in foreign languages used in international transportation can be submitted to a customs authority.

A customs authority shall set deadlines for submission of missing documents and information.

Article 264. Acceptance of customs declaration#

A customs authority cannot refuse to accept a customs declaration.

A customs declaration shall be accepted by registering it on the day of its submission.

From the moment of recording acceptance of a customs declaration, it shall become a document supporting facts of legal significance.

Article 265. Changing, amending, re-issuance, revocation and cancellation of a customs declaration#

Information specified in a customs declaration can be changed or amended by a declarant and he can revoke a submitted customs declaration.

A customs declaration can be changed, amended and (or) revoked before its acceptance.

After acceptance of the customs declaration, amendments, additions, re-registration, revocation and (or) cancellation are made after the declarant applies to the customs authority or at the request of the customs authority.

Changing or amending a customs declaration cannot expand or restrict the scope of its validity.

Customs officials cannot fill out an official customs declaration, change or amend information contained in a customs declaration on their own initiative, per instructions or request of a declarant or third parties, except recording information that is responsibility of customs authorities into a customs declaration and changing or amending coded information used for machine processing, if such information is in uncoded form in a customs declaration.

Article 266. Procedure for changing, amending, re-issuance, revocation and cancellation of a cargo customs declaration#

At a request of a customs authority or authorized individual, a cargo customs declaration can be changed, amended, re-issued or cancelled after completion of customs clearance and placement of goods under a certain customs regime within three years from the date of its acceptance.

A declarant or customs broker can revoke a cargo customs declaration before release of goods, if a customs authority recognizes the reasons specified by a declarant or customs broker as justified. A cargo customs declaration for exported goods can also be revoked after release of these goods, but before their actual export.

Amendments and (or) additions to the information specified in the electronic cargo customs declaration are made by completing the form of adjustment of the cargo customs declaration.

The State customs committee of the Republic of Uzbekistan shall establish the procedure for making changes, amendments, revocation, re-issuance and cancellation of cargo customs declarations in accordance with this Article.

Article 267. Summary cargo customs declaration#

A summary cargo customs declaration shall be used before placing goods and vehicles under a certain customs regime including when transporting goods under customs control.

A carrier or an authorized individual shall submit a summary cargo customs declaration simultaneously with presenting the goods to a customs authority at location of their arrival into the customs territory or delivery of goods to a customs authority of destination. A summary cargo customs declaration shall be submitted no later than the next working day after presenting the goods based on a formal application of a carrier or an authorized individual, if they do not have all required documents to fill it out.

Transport and commercial documents shall be used as a summary cargo customs declaration including the ones in foreign languages used in international transport and they shall contain the following information:

name and location of a sender (recipient) of goods based on transport documents;

country of departure and destination of goods;

name of goods;

quantity of goods, including gross/net weight (in kilograms) or volume of goods (in cubic meters);

number of packages, type and methods of packaging and labeling of goods;

invoice (declared) value of goods;

information on classification code of goods based on the Commodity nomenclature of foreign economic activity of the Republic of Uzbekistan at a level of at least six characters.

Article 268. Temporary cargo customs declaration#

When goods are moved across the customs border by pipelines or power lines, pre-declaration of goods shall be allowed by filing a temporary cargo customs declaration. After the actual movement of goods across the customs border within the time established by a customs authority, a declarant or customs broker shall submit a cargo customs declaration.

It is allowed to include information into a temporary cargo customs declaration on intentions to move approximate amount of goods, conditional customs value (estimate) that are determined according to volume of goods planned for movement across the customs border and (or) procedure based on the terms of a contract (agreement, treaty) on determination of price of goods and expected quality of goods.

Article 269. Incomplete cargo customs declaration#

An incomplete cargo customs declaration can be filed if a declarant or customs broker does not have all required information to fil it out for reasons beyond control, if goods can be identified.

An incomplete cargo customs declaration can be filed in cases specified in paragraphs "v" , "d" and "e" of part two of Article 22 of this Code.

In addition to an incomplete cargo customs declaration, a declarant or customs broker shall attach a written obligation to submit missing information and a fully completed cargo customs declaration within a period not exceeding sixty calendar days from the date of acceptance of an incomplete cargo customs declaration by a customs authority, unless another period for submission of certain type of information is specified in the customs legislation.

When an incomplete cargo customs declaration is used, the same requirements and conditions of legislation shall apply, which have to be enforced by customs authorities including the procedure for calculating and paying customs charges as if a properly completed cargo customs declaration had been originally submitted.

Article 270. Periodic cargo customs declaration#

A periodic cargo customs declaration shall be used when the same individual regularly moves goods across the customs border which are from the same country of origin, of the same physical characteristics, quality, manufacturer and product code of the Commodity nomenclature of foreign economic activity of the Republic of Uzbekistan at the ten-digit level.

Regular movement by the same person shall mean movement across the customs border of goods specified in part one of this Article more than once within sixty calendar days from one consignor to another consignee under one contract (agreement, treaty) on the same terms. In this case, one cargo customs declaration shall be submitted for all goods transported across the customs border within certain period. This procedure cannot lead to violation of the deadline for temporary storage of goods or to violation of terms of payment of customs charges.

Chapter 38. Release of goods and vehicles#

Article 271. Grounds for release of goods and vehicles#

Goods and vehicles can be released when the following conditions are met:

no violations of customs legislation take place during customs clearance and inspection of goods by customs authorities;

licenses, certificates, authorizations of other state bodies required for release of goods according to the legislation or international treaties of the Republic of Uzbekistan are presented to a customs authority, except for cases when such documents can be submitted after release of goods and vehicles;

a declarant or customs broker (if a customs broker performs customs clearance operations based on an agreement) meats requirements and conditions for placing goods and vehicles under a selected customs regime;

customs charges are paid or security for their payment is submitted on goods and vehicles.

The release of goods and vehicles can be carried out using information systems of customs authorities, without the participation of customs officials.

Article 271¹. Release of goods upon appointment of customs expertise#

The release of goods prior to obtaining the results of a customs expertise appointed before the release of such goods shall be carried out by the customs authority, provided that the customs duties in the amount calculated in the customs cargo declaration have been paid and security for the payment of customs duties in the amount additionally payable based on the results of the customs expertise has been provided.

Goods shall not be released in the event that the customs authorities identify signs indicating that prohibitions and restrictions may apply to the goods, and evidence proving compliance with them has not been presented by the declarant.

Article 272. Release of goods prior to submission of cargo customs declaration#

When moving goods, which are specified in Article 251 of this Code, across the customs border, they can be released before submission of a cargo customs declaration or before completion of customs clearance operations with condition that a declarant or customs broker observes the following conditions:

submitted shipping documents include require information to identify goods;

licenses, certificates, authorizations of appropriate state bodies, which are required for release of radioactive materials according to the legislation or international agreements of the Republic of Uzbekistan are presented;

security for payment of customs charges is presented according to Chapter 47 of this Code;

a written commitment to submit a cargo customs declaration or complete customs clearance no later than fifteen calendar days from the date of release of the goods is submitted.

Perishable goods and live animals, which are released before submission of a cargo customs declaration, cannot be used and transferred to third parties including through sale or other alienation.

Article 273. Release of goods in case of violation of customs legislation#

When violations of customs legislation are detected, goods can be released before completion of proceedings on a case of violation of customs legislation if the following conditions are met:

goods are not seized or arrested according with the legislation;

goods are not subject to confiscation or transferring into state property according to the legislation;

a declarant provides security for payment of customs charges, which can be assessed based on the outcomes of proceedings on a case on violation of customs legislation and fines or other penalties provided for by the legislation.

Chapter 39. Declarant#

Article 274. Requirements for a declarant#

A declarant can be:

1) a legal entity and an individual of the Republic of Uzbekistan;

2) a foreign individual:

an individual who moves goods for non-commercial purposes;

an individual with customs privileges according to Section X of this Code;

permanent registration of a non-resident in the Republic of Uzbekistan established according to the legislation;

an individual who has a representative office accredited on the territory of the Republic of Uzbekistan in the prescribed manner, when declaring customs regimes of temporary import, re-export, customs transit and the customs regime of release for free circulation (import) of goods imported for own needs of such representative offices;

a carrier when transporting goods under customs control.

3) when moving goods under the customs transit regime:

joint stock company Uzbekistan Temir Yollari — on railway transport;

the person transporting goods (driver or authorized person) — by road transport.

Article 275. Rights of a declarant#

When declaring goods, a declarant shall have the following rights:

inspect and measure goods under customs control, take their samples and specimens before submitting a customs declaration and other documents required for customs purposes;

be present during customs clearance of goods and (or) vehicles, inspection of goods by customs officials when they take samples and specimens;

familiarize with results of research conducted on samples and specimens of goods selected by customs officials;

have access to a customs control zone to perform customs clearance operations;

receive information and advice from customs authorities on customs issues;

notify customs authorities of intention to export goods and (or) vehicles from the customs territory;

prepare draft documents required for customs purposes in implementing preliminary operations;

place declared goods and (or) vehicles under customs control in customs warehouses;

access the information systems of customs authorities to submit documents and information required for electronic declaration of goods.

When determining the customs value of goods, a declarant shall have the following rights:

prove accuracy of information submitted to a customs authority to be used in determining customs value of the goods;

use declared goods provided that security of customs charges is made or customs charges are paid based on customs value of goods determined by the customs authority, if there is a need to clarify declared customs value of goods with permission of a customs authority;

appeal against customs authority's decision, actions (inaction) of its officials on determination of the customs value of goods in the manner prescribed by the legislation.

A declarant may have other rights in accordance with the legislation.

Article 276. Obligations of a declarant#

A declarant shall have the following obligations:

declare goods and (or) vehicles;

submit documents and (or) information to a customs authority required for customs purposes including the ones on requirements of veterinary, phytosanitary, environmental and other types of state control over declared goods and (or) vehicles implemented by authorized bodies;

present goods and (or) vehicles transported across the customs border at the request of a customs authority;

at the request of a customs authority, weigh and determine other quantity and quality related properties of goods and conduct cargo operations with declared goods and (or) vehicles;

accurately calculate customs charges;

pay customs charges or provide security for their payment according to Chapter 47 of this Code;

be present during customs clearance of goods and (or) vehicles at the request of a customs authority and provide assistance to customs authority officials during customs clearance;

comply with requirements and conditions of the customs regime under which goods and (or) vehicles are placed;

when declaring goods and (or) vehicles, promptly inform customs authorities about detected changes, destruction, damage or loss of customs identification means, damage of containers and packaging, non-compliance of goods with information in shipping and other documents for customs control.

When determining customs value of goods, a declarant shall:

declare customs value of goods to a customs authority;

provide information related to determination of the customs value of goods at the request of a customs authority.

Expenses incurred by a declarant when verifying declared customs value of goods or submission of additional information to a customs authority shall be covered by a declarant. Extension of the period for customs clearance of goods related to determination of the customs value cannot be used by a declarant to claim actual delay in payment of customs charges.

A declarant can also have other obligations according to the legislation.

Chapter 40. Customs broker#

Article 277. Activities of a customs broker#

A customs broker shall perform customs operations on behalf and for a declarant or authorized individual according to the customs legislation.

Relationship of a customs broker with a declarant or an authorized individual shall be based on a contract.

Rights, obligations and responsibilities of a customs broker specified in this Code cannot be limited by an agreement concluded between a customs broker and a declarant.

Article 281. Rights of a customs broker#

A customs broker shall have the following rights:

request a declarant or authorized individual to submit documents and information required for customs clearance including information which is considered commercial, banking or other secret protected by law and receive such documents and information;

submit a cargo customs declaration and submit documents and information required for declaring goods;

access the information resources of customs authorities for purposes of declaring goods in the manner established by the State customs committee of the Republic of Uzbekistan;

use the rights granted to a declarant according to part two of Article 275 of this Code when determining customs value of goods;

perform other actions required for customs clearance and customs control as an authorized individual;

appeal against decisions of customs authorities, actions (inaction) of their officials in the manner prescribed by the legislation.

A customs broker can have other rights according to the legislation.

Article 282. Obligations of a customs broker#

The customs broker shall have the following obligations:

to insure his civil liability to the declarant or an authorized person in the amount of one thousand times the basic calculation amount;

submit the documents and information required for customs purposes to a customs authority when performing customs operations;

declare goods in compliance with requirements, prohibitions, restrictions established by legislation and submit a customs declaration to a customs authority;

when determining the customs value of goods, bear obligations imposed on a declarant according to part two of Article 276 of this Code;

assist customs authorities in customs clearance;

not to disclose, not to use for own purposes information which is received from a sender of goods, their recipient, constituting state secrets or other secrets protected by law with the exception of cases specified in the legislation.

A customs broker can also bear other obligations according to the legislation.

The fact of fulfilling obligations specified in part one of this Article shall not impose obligations on a customs broker to perform operations related to termination of the customs regime.

Chapter 41. Specialist in customs clearance#

Article 284. Requirements for a specialist in customs clearance#

A customs clearance specialist is an individual of the Republic of Uzbekistan who has concluded an employment contract with a customs broker or other legal entity and performs customs clearance work on behalf of this legal entity.

Article 286. Rights of a customs clearance specialist#

A customs clearance specialist shall have the following rights while executing his responsibilities:

a) be present at customs clearance of declared goods and (or) vehicles when taking samples and specimens of goods;

b) inspect declared goods and (or) vehicles under customs control, weigh and determine quantity and take samples and specimens of goods with consent of a customs authority;

v) familiarize with the results of a customs examination (research) of taken samples and specimens of goods implemented by customs authorities;

g) access a customs control zone for performing customs clearance operations;

d) receive information and advice from customs authorities on customs issues according to the established procedure;

When performing preliminary operations, a customs clearance specialist shall also have the following rights:

a) notify customs authorities of the intention of a declarant or authorized individual to export goods and (or) vehicles from the customs territory;

b) prepare drafts of documents required for customs purposes in executing preliminary operations;

v) place declared goods and (or) vehicles under customs control in customs warehouses.

A customs clearance specialist may have other rights according to the legislation.

Article 287. Obligations of a customs clearance specialist#

A customs clearance specialist shall have the following obligations:

a) verification of compliance with requirements of customs legislation and analysis of documents and information required for customs purposes received from an authorized individual and verification of powers of an authorized individual in relation to goods and (or) vehicles;

b) declaration and submission of documents for goods required for customs purposes;

c) accurate declaration of goods including correct:

calculation of customs charges;

classification of goods for customs purposes according to the Commodity nomenclature of foreign economic activity of the Republic of Uzbekistan;

indication of country of origin of goods;

indication of quantity of goods;

determination of customs value of goods;

g) timely submission of documents and additional information to a customs authority required for customs clearance and customs control;

d) verification that veterinary, phytosanitary and other types of state control for declared goods and vehicles are completed in cases established by the legislation;

e) using information received from a declarant solely for customs purposes;

j) not to disclose, not to use for own purposes information, which is received from the sender of goods, their recipient, constituting state secrets or other secrets protected by law with the exception of cases specified in the legislation;

z) clarification on requirements of customs legislation to an authorized individual;

i) sending an immediate notice to customs authorities on detection of changes, damage, destruction or loss of customs identification means, damage to containers and packaging, non-compliance of goods with information specified in transport, commercial and other documents and on other similar customs related circumstances;

k) participation in customs inspection of declared goods and vehicles for customs clearance at the request of a customs authority;

If the right to dispose of goods is granted, a customs clearance specialist shall have the following obligations:

at the request of a customs authority, present goods for customs inspection and clearance;

comply with conditions and restrictions on use and disposal of goods that had not been fully cleared according to the selected customs regime;

fulfill obligations of a declarant and bear responsibility as if he independently moves goods across the customs border.

A customs clearance specialist can also have other responsibilities according to the legislation.

Article 288. Procedure for exercising control over activities of a customs clearance specialist#

Control by the customs authorities over activities of a customs clearance specialist shall be exercised directly in the process of customs clearance.

A customs broker or other legal entity that employs a customs clearance specialist cannot limit obligations of a customs clearance specialist in relation to customs authorities.

Relationship between a customs clearance specialist and a customs broker or other legal entity shall be governed by an employment contract.

Chapter 42. Basic provisions#

Article 289. Types of customs charges#

When moving goods across the customs border and in other cases provided for by this Code, the following customs charges shall be paid:

customs duty;

value added tax;

excise tax;

customs fees.

Other customs charges can be established by the legislation.

In the cases provided for in Articles 163 and 169 of this Code, a simplified procedure for collecting customs duties is applied, providing for the payment of a single customs payment instead of customs duty, value added tax and excise tax established by law.

The rates of customs duties are established by the President of the Republic of Uzbekistan.

Article 290. Customs duties, value added tax and excise tax#

Customs duties shall include import, export, specific (special, anti-dumping and countervailing) and seasonal customs duties.

Import customs duty shall be paid when goods are brought into the customs territory.

Export customs duty shall be paid when goods are taken out of the customs territory.

Specific (special, anti-dumping and countervailing) customs duties shall apply to protect economic interests of the Republic of Uzbekistan in the manner prescribed by the legislation.

Seasonal duties shall apply for expedited regulation of the import into and export of goods from this territory. In this case, the rates of customs duties specified in a customs tariff shall not apply. The period of validity of seasonal duties cannot exceed six months from the date of their establishment.

Goods transported across the customs border shall be subject to value added tax and excise tax according to the tax and customs legislation.

Article 291. Customs fees#

Customs fees shall be assessed on the following actions or procedures by the customs authorities:

customs clearance;

customs clearance outside the designated locations and (or) outside the working hours of customs authorities;

storage of goods in a customs warehouse owned by a customs authority;

customs escort of a vehicle;

making a preliminary decision;

customs clearance of foreign currencies brought in by legal entities.

The amount of customs duties cannot exceed the approximate cost of customs authorities' expenses associated with customs actions.

The Cabinet of Ministers of the Republic of Uzbekistan shall establish the rates of customs fees.

Article 292. Customs tariff. Tariff quotas when applying customs duties#

A customs tariff is a set of rates of customs duties applied to goods transported across the customs border systematized according to the Commodity nomenclature of foreign economic activity of the Republic of Uzbekistan.

When conducting foreign trade policy, tariff quotas can be used on certain types of goods.

A tariff quota is a measure of tariff regulation of import of goods into or export from a customs territory, which provides for application, for a certain period, of low rates of customs duty when importing or exporting certain amount of goods in comparison with the rate of customs duty applied according to a customs tariff.

Customs duty rate shall apply according to the customs tariff for goods imported into the customs territory or exported from this territory in excess of the established amount (quota).

Tariff quotas, method and procedure for their distribution among participants of foreign economic activity shall be determined based on the legislation.

Article 293. Types of rates of customs charges and procedure for their calculation#

Types of rates of customs charges are as follows:

ad valorem rate calculated as a percentage on the customs value of taxable goods;

specific rate assessed a fixed rate per unit of taxable goods;

combined rate that includes ad valorem and specific types of rates of customs charges.

Amount of customs charges for goods that are subject to an ad valorem rate shall be calculated as the product of an ad valorem rate of customs charges and customs value of goods.

Amount of customs charges for goods that are subject to a specific rate shall be calculated as the product of a specific rate of customs charges and amount of goods.

When applying the combined rate as a percentage of the customs value, but not less than the rate of the established amount per unit of taxable goods, the amount of customs charges shall be equal to the largest of the amounts calculated at the ad valorem and specific rates.

When applying the combined rate as a percentage of the customs value plus the rate of the established amount per unit of taxable goods, the amount of customs charges shall be equal to the amount calculated at the ad valorem and specific rates of customs charges.

Article 294. Obligation to pay customs charges#

Obligation to pay customs charges shall arise:

when placing goods under the customs regime which provides for payment of customs charges as well as in cases specified in this Code;

in case of additional charges of customs charges as a result of customs control after release of goods according to Article 201 of this Code.

The obligation to pay customs duties shall not arise, or paid customs duties shall be refunded in respect of goods for which no violations of customs legislation have been identified, and which have not been placed under the customs regime of release for free circulation (import) or have been placed under another customs regime, in the following cases:

if such goods have been transferred to state ownership, or destroyed, or brought into a state where they lose their consumer properties;

if such goods have been destroyed or irretrievably lost as a result of an accident or force majeure. These facts of destruction or loss must be confirmed by an authorized person and an authorized state body;

in the event of natural loss of such goods, provided that the fact of natural loss is confirmed by an authorized person and an authorized state body.

Article 295. Payers of customs charges#

Payers of customs charges (hereinafter referred to as the payer) are:

a declarant;

a customs broker if specified in a contract with a declarant;

an owner of a customs warehouse, a free warehouse, a duty-free shop, a carrier if they do not comply with requirements and conditions for application of customs regimes;

operators and providers of postal services of international postal and courier shipments in case of loss or delivery without customs control of international postal and courier shipments under customs control.

Any individual shall have the right to pay customs charges for the payer.

Chapter 43. Privileges for payment of customs duties and tariff preferences#

Article 296. Granting privileges for payment of customs charges and tariff preferences#

Legal entities and individuals can be granted with tariff concessions, privileges on payment of value added tax, excise tax and customs fees, tariff preferences according to this Code, other laws, as well as decisions of the President of the Republic of Uzbekistan.

Article 297. Tariff concessions#

Foreign trade policy shall allow granting tariff concessions in the form of a refund of a previously paid customs duty, a reduction in the rate of customs duty and exemption from payment of customs duty.

Tariff concessions in the form of exemption from customs duties shall be granted in relation to:

1) vehicles engaged in international transportation of goods, baggage and passengers and items of material and technical supplies and equipment, fuel, food and other property required for their normal operation while en route, at stop-over locations or purchased outside the customs territory to liquidate consequences an accident (breakdown) of these vehicles;

2) national currency of the Republic of Uzbekistan, foreign currency (except those used for numismatic purposes) as well as securities;

3) items of material and technical supplies and equipment, fuel, food and other property exported outside the customs territory for operation of courts of the Republic of Uzbekistan and vessels leased (chartered) by legal entities and individuals of the Republic of Uzbekistan engaged in marine fishing as well as products of fishing that are imported into the customs territory;

4) goods to be transferred to state property;

5) goods imported as humanitarian aid in the manner determined by the Cabinet of Ministers of the Republic of Uzbekistan;

6) goods imported for the purposes of charitable assistance, including the provision of technical assistance (grants), through states, governments, international organizations, as well as other organizations and persons, in cases provided for by resolutions of the Cabinet of Ministers of the Republic of Uzbekistan;

7) goods transported under customs control in the customs regime of customs transit through the customs territory and intended for third countries;

8) goods purchased by legal entities within the framework of projects implemented in the Republic of Uzbekistan in whole or in part at the expense of funds (loans, credits) of international financial institutions and foreign government financial organizations, under international treaties of the Republic of Uzbekistan;

At the same time, benefits are not applied to goods purchased at the expense of funds (loans, credits) of international financial institutions and foreign government financial organizations, refinanced or recredited through commercial banks of the Republic of Uzbekistan.

10) property imported into the customs territory for personal needs of foreign investors, citizens of foreign countries and stateless individuals who permanently reside outside the Republic of Uzbekistan and are located in the Republic of Uzbekistan based on labor contracts signed with foreign investors;

11) goods imported into the customs territory by foreign legal entities that make direct investments of a total amount equivalent to over fifty million US dollars into the economy of the Republic of Uzbekistan provided that imported goods are products of their own production;

12) goods intended to conduct work under a production sharing agreement and imported into the customs territory based on design documents by a foreign investor or other individuals participating in work under a production sharing agreement and products, which are owned by them, exported from the customs territory by the investor based on a production sharing agreement;

13) technological equipment, analogues of which are not produced in the Republic of Uzbekistan, imported into the territory of the Republic of Uzbekistan according to the approved list;

14) to the technical means of the system of operational-search activities acquired by telecommunications operators and the special body for certification of technical means of the system of operational-search activities, provided that there is a written confirmation from the specially authorized state body;

14¹) technical means of the system of operational-search activities acquired by the specially authorized state body;

15) by fifty percent of the established customs duty rate for special sportswear (equipment), footwear, sports inventory, accessories and equipment not produced in the Republic of Uzbekistan and imported from abroad for their own needs by state and non-state sports educational organizations according to the list formed in the prescribed manner by the Ministry of Youth Policy and Sports of the Republic of Uzbekistan on the basis of proposals of the National Olympic Committee of Uzbekistan, the National Paralympic Committee of Uzbekistan, and federations (associations) for Olympic and Paralympic sports, and approved by the Cabinet of Ministers of the Republic of Uzbekistan;

16) when waste generated from the processing of goods is placed under the customs regime of release for free circulation (import).

Article 298. Privileges on payment of value added tax and excise tax on goods transported across the customs border#

Privileges for payment of value added tax and excise tax on goods transported across the customs border shall be granted according to the Tax Code of the Republic of Uzbekistan.

Article 299. Privileges on payment of customs fees for customs clearance#

The following items shall be exempt from customs fees for customs clearance:

1) goods transported across the customs border in the form of humanitarian aid, grant or charity including technical assistance;

2) goods transported across the customs border by individuals for non-commercial purposes within allowances of duty-free import established by law;

3) goods placed under the customs regimes of temporary storage and refusal in favor of the state;

4) goods imported into the customs territory for official use of diplomatic missions and consular offices of foreign countries, international associations and organizations under customs privileges as well as goods exported from the customs territory and intended to ensure operation of diplomatic and equivalent missions of the Republic of Uzbekistan;

5) cultural objects temporarily exported from and imported back into the customs territory which are in permanent storage of state museums, information and library institutions, archives and other state repositories of cultural objects of the Republic of Uzbekistan;

6) cultural objects temporarily imported into the customs territory by state museums, information and library institutions, archives and other state repositories of the Republic of Uzbekistan for exhibitions and exported from the customs territory after exhibitions and other similar events;

7) military cargo of the Ministry of Defense of the Republic of Uzbekistan, the State Security Service, the State Security Service of the President of the Republic of Uzbekistan, the National Guard of the Republic of Uzbekistan, the Ministry of Internal Affairs, the Ministry of Emergency Situations, and the Customs Committee under the Ministry of Economy and Finance, as well as military cargo of other agencies where military service is provided for;

8) goods imported by legal entities, the value of which is ten times the amount of the basic calculation and less.

Article 300. Tariff preferences#

Tariff preferences shall be granted in the form of exemption from payment of customs duties, reduction in rates of customs duties or setting quotas for preferential import into or preferential export from the customs territory of goods originating from certain countries.

In accordance with international agreements of the Republic of Uzbekistan, customs duties shall not apply to the following goods:

originating and imported into the customs territory from countries that form a free trade zone with the Republic of Uzbekistan or with which the Republic of Uzbekistan has established a free trade regime;

originating from the Republic of Uzbekistan and exported from its customs territory to countries forming a free trade zone with the Republic of Uzbekistan or with which the Republic of Uzbekistan has established a free trade regime.

Customs duties shall not be assessed on goods that originate in countries which have an international agreement on establishment of a free trade zone with the Republic of Uzbekistan, if goods are exported by a resident of one of the countries which are parties to an international agreement on establishment of a free trade zone and are imported by a resident of a country, which is a party to this agreement, from the customs territory of another country, which is party to the agreement. A resident is an organization established in the territory of this country or an individual permanently residing on the territory of this country. In other cases, a customs duty rate shall apply according to the customs tariff.

Tariff preferences shall be granted subject to the provisions of Chapter 50 of this Code.

Article 300¹. Application of the most-favored-nation treatment in trade and economic relations#

Customs duties in the amount of the rates established by the customs tariff shall apply to goods produced in countries to which the Republic of Uzbekistan applies the most-favored-nation treatment in trade and economic relations, regardless of the country of consignment and export of the goods.

In respect of goods produced in countries where the most-favored-nation treatment is not provided for in trade and economic relations, or goods whose country of origin has not been determined, an additional customs duty shall be levied in addition to the customs tariff in the following amounts:

for goods with an ad valorem customs duty rate of up to 10 percent — 5 percent;

for goods with an ad valorem customs duty rate from 10 percent to 20 percent — 10 percent;

for goods with an ad valorem customs duty rate from 20 percent to 30 percent — 15 percent;

for goods with an ad valorem customs duty rate of 30 percent and higher — 20 percent.

Chapter 44. Customs value of goods#

Article 301. Customs value of goods imported into the customs territory#

Customs value of goods imported into the customs territory is the value of goods determined by one of the methods for determining the customs value of goods and used for calculating customs charges.

The procedure for determining the customs value of goods imported into the customs territory of the Republic of Uzbekistan is established by the Cabinet of Ministers of the Republic of Uzbekistan.

The customs value of goods imported into the customs territory shall, to the maximum extent possible, be based on the transaction value of these goods determined in accordance with Article 303 of this Code.

The provisions of this Chapter are based on the general principles and rules established in Article VII of the General Agreement on Tariffs and Trade and the Agreement on Implementation of Article VII of the General Agreement on Tariffs and Trade (Marrakesh, April 15, 1994).

The determination of the customs value of goods imported into the customs territory shall not be based on the use of arbitrary or fictitious customs values.

The procedures for determining the customs value of goods imported into the customs territory shall be of general application, meaning they shall not vary depending on the sources of supply of goods, including the origin of the goods, the type of goods, the parties to the transaction, and other factors.

The procedures for determining the customs value of goods imported into the customs territory shall not be used for the purpose of combating dumping.

The Customs Committee under the Ministry of Economy and Finance of the Republic of Uzbekistan shall develop recommendations aimed at ensuring the uniform application of the provisions of this Chapter in selecting the methods for determining the customs value of goods imported into the customs territory, based on the relevant provisions of the Agreement on Implementation of Article VII of the General Agreement on Tariffs and Trade (Marrakesh, April 15, 1994), including the commentaries to this Agreement, as well as documents relating to the customs valuation of goods adopted by the Customs Valuation Committee of the World Trade Organization and the Technical Committee on Customs Valuation of the World Customs Organization.

Article 302. Methods for determining customs value of imported goods#

Customs value of imported goods shall be determined by applying the following methods:

based on the transaction value of imported goods;

based on the transaction value of identical goods;

based on the transaction value of similar goods;

based on deducting the values;

based on computing the values;

fallback.

The main method for determining the customs value of imported goods is the method based on the transaction value of imported goods.

If the main method for determining the customs value of imported goods cannot be applied, the methods specified in paragraphs three to seven of part one of this Article shall be applied in the hierarchical order. Moreover, each following method shall be applied if the customs value cannot be determined by using the previous one. Methods for subtracting and computing the values can be applied in reverse order.

Article 303. Method based on the transaction value of imported goods#

Method of transaction value of imported goods shall provide for determination of the customs value of imported goods at the value of transaction, that is, at the price actually paid or payable for imported goods when crossing the customs border adjusted according to the provisions of Articles 304 and 305 of this Code.

The total amount of all payments made or to be made by the buyer directly to the seller, or to another person for the benefit of the seller, for the imported goods shall be considered the price actually paid or payable for such goods. In this regard, payments may be made directly or indirectly in any form not prohibited by the legislation of the Republic of Uzbekistan.

When declaring a part of the goods purchased in a large quantity within a single transaction, the price actually paid or payable for such goods shall be determined in equal proportion to the quantity of the goods being declared and the total quantity of the purchased goods.

Article 304. Expenses included into the price of transaction with imported goods#

When determining the customs value of imported goods, transaction price shall include the following costs if they are not included into it:

a) costs of delivering goods to the location of their entry into the customs territory:

transportation cost;

costs for loading, unloading, reloading and transshipment of goods;

insurance cost;

b) costs incurred by a buyer:

commissions and brokerage fees excluding commissions for purchase of goods;

cost of containers and (or) other multi-trip packaging, if they are considered as a whole with the evaluated goods based on the Commodity nomenclature of foreign economic activity of the Republic of Uzbekistan;

cost of packaging including the cost of packaging materials and packaging work;

(c) the appropriately apportioned value of the following goods and services supplied directly or indirectly by the buyer free of charge or at a reduced cost for use in connection with the production and sale for export of the imported goods:

materials, components, parts, semi-finished products, and other goods incorporated into the imported goods;

tools, dies, molds, and other similar goods used in the production of the imported goods;

materials consumed in the production of the imported goods;

engineering, development, artwork, design work, plans, and sketches undertaken elsewhere than in the customs territory and necessary for the production of the imported goods;

g) license and other payments for use of intellectual property which the buyer must directly or indirectly engage as a condition for sale of the evaluated goods;

d) amount of any part of proceeds from any subsequent resale, other disposal or use of imported goods which are directly or indirectly owed to the seller.

Expenses specified in part one of this Article, which are included into the transaction price, shall be determined based on payment documents (invoices, payment orders, receipts) for goods, works and services (transportation, insurance, brokerage services) submitted by an authorized individual.

The costs specified in paragraph (c) of part one of this Article must be directed toward the production and sale for export of the imported goods to the customs territory.

Inclusion of expenses, which are not specified in this Article, into the transaction price shall not be allowed.

When different items are included into one consignment, costs to be included into the customs value of each type of goods imported into the customs territory and determined for the entire consignment of goods shall be determined in proportion to the value determined by the ratio of the value of each type of goods to the cost of the consignment of goods; when taking into account transport costs — in proportion to weight or volume of goods.

Article 305. Payments and expenses excluded from transaction price of imported goods#

When determining the customs value of imported goods, the following payments and expenses shall be excluded from the transaction price if they are separated from the price actually paid or payable for goods imported into the customs territory:

costs of construction, erection, assembly, installation, adjustment and maintenance of equipment or provision of technical assistance that incurred after entry into the customs territory of goods such as industrial installations, machinery or equipment;

transportation costs incurred after import of goods into the customs territory;

customs and other charges paid in the Republic of Uzbekistan in connection with import or sale of goods, if contract (agreement, treaty) terms specified that these payments are paid by the seller.

Payments and expenses, except for customs charges, paid in the Republic of Uzbekistan, which are excluded from the transaction price, shall be determined based on payment documents (invoices, payment orders, checks) that are submitted by an authorized individual for relevant goods, works and services (transportation, insurance).

The price actually paid or payable for the imported goods relates to the goods moved across the customs border; dividends or other payments transferred by the buyer to the seller shall not be included in the customs value of the imported goods, provided that they are not related to the imported goods.

Article 306. Restrictions on application of method based on transaction value of imported goods#

The method based on transaction value of imported goods cannot be used to determine the customs value if:

there are restrictions on rights to use or dispose of the assessed goods by the buyer, except for restrictions established by law, or restrictions on the geographical region where goods can be resold or restrictions that do not significantly affect price of goods;

goods imported into the customs territory under a transaction that does not have a value basis;

sale or transaction price depends on compliance with conditions, impact of which cannot be taken into account (exchange agreements, contracts, processing agreements);

any part of proceeds from subsequent resale, use or disposal of goods is directly or indirectly transferred to the seller and it is impossible to make an appropriate adjustment to the value of goods according to Article 304 of this Code;

data used by a declarant or customs broker in determining the customs value of the goods is not documented;

transaction parties (buyer and seller) are affiliated individuals unless their affiliation does not affect transaction price, which must be proved by a declarant or customs broker.

Article 307. Affiliated individuals#

Affiliated individuals are individuals who meet at least one of the following characteristics:

one of the transaction parties (individual) or an official of one of the transaction parties is at the same time an official of the other party to a transaction;

if the parties to the transaction are legally recognized business partners;

one of the transaction parties (individual) is bound by labor relations with the other transaction party;

one of the transaction parties is the owner of contribution (share) or the owner of shares constituting at least five percent of the authorized fund (authorized capital) with the right to vote in the authorized fund (authorized capital) of the other party to the transaction;

both transaction parties are directly or indirectly controlled by a third party;

transaction parties directly or indirectly control a third party;

one transaction party and (or) its official directly or indirectly controls the other transaction party;

transaction parties and (or) their officials are relatives.

Authorized persons who are parties to contractual relations, carry out activities for the purpose of making a profit, and jointly bear all expenses and losses in the course of such activities shall be considered legally recognized business partners. If one of such persons is the sole agent, sole distributor, or sole concessionaire of the other, they shall be deemed to be related for the purposes of this Article.

A person shall be considered to control another person when the former is legally or practically in a position to exercise constraint or direction over the latter.

Article 308. Consequences of identifying affiliation of parties of a transaction with imported goods#

If there are signs of affiliation of parties to a transaction with imported goods, a customs authority must examine actual circumstances of the transaction.

If a customs authority determines that affiliation of parties of a transaction does not affect the transaction price, it shall be accepted to determine customs value of goods. Otherwise, a customs authority shall inform a declarant or customs broker in writing about the need to provide evidence within a period of no more than thirty calendar days that this affiliation does not affect the transaction price.

At the request of a declarant or customs broker, transaction price shall be accepted for determination of the customs value of goods, if proved that it is close to one of the following values that a customs authority agreed upon import of goods, which occurs within thirty calendar days before or after import of evaluated goods:

transaction price for sales of identical or similar goods to unaffiliated buyers in the Republic of Uzbekistan;

customs value of identical or similar goods that is determined using deductive value method;

customs value of identical or similar goods that is determined using the method based adding values.

Transaction price and customs value of goods specified in part three of this Article, presented by a declarant or customs broker for comparison, shall be adjusted taking into account the differences according to the following criteria:

commercial terms;

quantity;

expenses listed in Article 304 of this Code;

seller's costs in a transaction between non-affiliated parties if such costs are not incurred by the seller in a transaction with an affiliated individual.

Transaction price or customs value of identical or similar goods, which are presented by a declarant or customs broker for comparison, cannot be used instead of the transaction price to determine the customs value of goods that are being valued.

Article 309. Method based on transaction value of identical goods#

The method based on transaction value of identical goods provides that the transaction value of identical goods shall be taken as the basis for determining customs value of goods imported into the customs territory.

Identical goods are:

the same as evaluated goods in terms of physical characteristics, quality and market reputation;

produced in the same country as the evaluated goods and sold for import into the Republic of Uzbekistan;

manufactured by the same individual as evaluated goods.

Goods shall not be considered identical if the transaction value includes the cost of project design, R&D, decoration, design, sketches or drawings made in the Republic of Uzbekistan.

Slight differences in appearance cannot serve as a basis for refusal to consider the goods as identical if otherwise such goods comply with the conditions of this Article.

The transaction value with identical goods shall be taken as the basis for determining the customs value of the evaluated goods if these identical goods are imported into the customs territory:

within ninety calendar days prior to import of evaluated goods;

approximately in the same quantity and/or on the same commercial terms.

If there are no cases of import of goods into the customs territory in the same quantity and under same commercial conditions, the value of identical goods imported in a different quantity and under different commercial conditions can be used with transaction price adjusted taking into account these differences.

If the cost of expenses specified in paragraph "a" of part one of Article 304 of this Code for identical goods significantly differs from the cost of such expenses for evaluated goods due to the difference in distance and transport modes, the customs value, which is determined at the transaction price with identical goods, should be adjusted accordingly.

Adjustment of the customs value of the evaluated goods must be made by a declarant or customs broker based on reliable and documented information.

When applying the method for transaction value with identical goods, if several transactions with identical goods are identified, then the lowest transaction with identical goods shall be used to determine the customs value of the evaluated goods.

Article 310. Method based on transaction value with similar goods#

Method based on transaction value with similar goods provides that the transaction value with similar goods shall be taken as the basis for determining the customs value of goods imported into the customs territory subject to the conditions specified in this Article.

Similar goods are goods that:

while not being identical in all respects with the evaluated goods, they have similar characteristics and consist of similar components which allow them to perform the same functions as evaluated goods and are commercially interchangeable in terms of quality, market reputation, trademark;

are manufactured by the same individual as the evaluated goods. Goods that are manufactured by another individual are accepted as similar in absence of goods produced by the same individual as the evaluated goods.

produced in the same country as the goods being valued and sold for import into the Republic of Uzbekistan;

manufactured by the same person as the item being valued. In the absence of goods produced by the same person as the goods being assessed, goods manufactured by another person are accepted as similar.

Goods shall not be considered similar if the transaction value includes cost of project design, R&D, decoration, design, sketches or drawings made in the Republic of Uzbekistan.

When using the method of determining the customs value of goods at the transaction value of similar goods, the provisions of parts five , six , seven , eight and nine of Article 309 of this Code shall apply.

Article 311. Deductive value method#

Deductive value method provides that the basis for determining the customs value of the evaluated goods is the price of a unit of evaluated, identical or similar goods that are sold:

in the customs territory in an unchanged state;

in the largest aggregate quantity (several consignments) within ninety calendar days before the evaluated goods are imported into the customs territory;

to an individual not affiliated with the seller of such goods.

The following expenses are deducted from the unit price of the evaluated, identical or similar goods:

commissions paid or agreed to be paid or profit margins and general expenses related to sale in the customs territory of the imported goods of the same class and type;

amount of customs and other charges to be paid in the Republic of Uzbekistan in connection with import or sale of goods;

costs incurred in the customs territory for transportation, insurance, loading and unloading operations.

Goods of the same class or type shall mean a group of goods that belong to the products of a particular branch of economy including identical and similar goods.

When choosing the selling price of goods in the domestic market, one should take into account the price of goods under consideration at the first commercial level after import, that is, at the first resale of imported product.

In the absence of facts of sale of evaluated, identical or similar goods within ninety calendar days prior to import of the evaluated goods, considering provisions of parts one and two of this Article, the unit price of evaluated, identical or similar goods sold in the maximum batch in the Republic of Uzbekistan in an unchanged state within the closest date to the date of import, but no later than ninety calendar days from the date of import of evaluated goods, shall be taken as the basis for determining the customs value of the evaluated goods.

In the absence of facts of sale in the customs territory of the evaluated, identical or similar goods in an unchanged state, at the request of a declarant or customs broker, the customs value of the evaluated goods shall be determined on the basis of the unit price of goods received after further processing of evaluated goods which are sold in the customs territory in the largest aggregate quantity to an individual not affiliated with the seller of such goods. In this case, the customs value of goods shall be adjusted as specified in part two of this Article.

Article 312. Computed value method#

The computed value method provides that the price of goods computed by adding the following is taken as the basis to determine the customs value of the evaluated goods:

a) cost of materials and production and (or) processing costs incurred during manufacture of the evaluated goods;

b) total of general expenses not reflected in paragraph "a" of this Article and profit usually received by an exporter when selling goods of the same class or type, the same country of origin as the evaluated goods to the Republic of Uzbekistan;

v) expenses specified in paragraph "a" of part one of Article 304 of this Code.

Article 313. Fallback method#

If a declarant or customs broker cannot determine the customs value hierarchically applying methods to determine the customs value specified in Articles 303 , 309 , 310 , 311 and 312 of this Code, then the customs value of the evaluated goods shall be determined by more flexible application of requirements of the methods for determining the customs value in terms of application of time limits, determination of the country of origin, identity or similarity of goods.

If the customs authority determines the customs value of imported goods by the residual method based on the information available to it, it shall, upon request of the declarant, disclose the sources of such information. The customs authority shall collect such information for the purpose of the correct application of the residual method.

Requirements to provide documents when using the fallback method allow for greater flexibility compared to other methods:

use of information guides on world prices, domestic market prices;

use of statistical data on generally accepted levels of commissions, discounts, profits, transport tariffs.

In the cases specified in part three of this Article, a corresponding data correction shall be required taking into account the terms of delivery of the evaluated goods.

The following shall not be allowed to be used as a basis for determining the customs value of goods using the fallback method:

a) selling price of a similar product manufactured in the Republic of Uzbekistan;

b) a system which provides for the acceptance for customs valuation purposes of the highest of two alternative values;

v) prices of goods in the domestic markets of the country of export;

g) production costs that are not used when applying the computed method to determine the customs value;

d) prices of goods supplied from the country of export to third countries;

e) minimum customs values;

j) arbitrarily set or not firmly confirmed price of goods.

At the request of a declarant or customs broker, a customs authority shall announce the customs value of goods that is determined according to this Article and the method used to determine such value.

When documents confirming the costs incurred on the territory of the Republic of Uzbekistan are not available, use an expert assessment per the procedure established by the State customs committee of the Republic of Uzbekistan for determining the customs value using deductive method for customs cost identification shall be allowed. In this case, the customs value of a unit of goods shall be determined with subsequent recalculation of the customs value for the entire consignment.

In the event that it is possible to apply several methods for determining the customs value of the goods being valued in accordance with part one of this Article, the sequential order of their application must be followed.

The customs value of imported goods determined in accordance with this Article shall, to the maximum extent possible, be based on previously determined customs values.

Article 314. Determination of the customs value of data storage devices#

The customs value of data storage devices shall be determined after value of information is established using the methods for determining the customs value of goods specified in this Chapter.

When determining the customs value of data storage devices imported into the customs territory and containing software for data processing equipment, only the cost of a data storage device shall be taken into account provided that the cost of software and (or) the cost of a data storage device is excluded from the actual paid price or payable price for the evaluated goods.

If the software is part of goods that is not a data storage device and is aimed at operation of these goods, which will not be able to perform its inherent functions without such software, the software cost shall not be separated from the cost of goods.

Article 315. Determination of the customs value of exported goods#

The customs value of exported goods shall be determined based on the transaction price actually paid or payable when it is sold for export.

When determining the customs value of exported goods, the rules specified in paragraph seven of Article 306 as well as Articles 307 and 308 of this Code shall apply.

If documents that confirm the declared customs value of goods exported from the customs territory are not available, the customs value of such goods shall be determined based on the information on identical or similar goods held by a customs authority.

When previously imported goods are exported from the customs territory in an unchanged state, the customs value shall be determined as the sum of the customs value of goods at the time of its import and costs incurred in the customs territory including the costs for customs clearance and customs charges (less payments subject to refund for re-export of goods), storage of goods, insurance, other expenses incurred in the customs territory.

If data that confirms accuracy of determination of the customs value of exported goods, which are declared by a declarant or customs broker, is not available, or if there is reason to believe that information provided by a declarant or customs broker is not reliable or sufficient, a customs authority shall independently determine the customs value. In this case, based on a formal application of a declarant or customs broker, a customs authority shall provide a written explanation of reasons why the customs value of exported goods, which are declared by a declarant or customs broker, are not accepted by a customs authority.

A customs authority can use information, which is specified in Articles 316 and 317 of this Code, at its disposal or made available by a declarant or customs broker.

When determining the customs value of goods exported from the customs territory, a customs authority shall:

1) ensure maximum possible comparability of the terms of sale of evaluated, identical and (or) similar goods including on the following parameters:

a) country or geographic region where import is made to;

b) quantity of exported goods;

v) commercial terms of sale including market conditions (mainly for export of raw materials);

2) consider all buyer's costs to include into the customs value.

If there are no fixed prices in a contract (agreement, treaty) and only conditions for determining the final price of goods are reflected or per the terms of a contract (agreement, treaty) the final price shall be determined by the buyer based on results of its acceptance on quantity and quality, the customs value of exported goods shall be determined based on temporary (conditional) assessment.

The declarant or customs broker has the right to submit the documents he has that ensure the objectivity of the temporary (conditional) assessment of the customs value.

The following shall be used for temporary (conditional) assessment of the customs value of exported goods:

preliminary price that is fixed in a contract (agreement, treaty);

estimated price determined on the date of shipment of goods according to the terms of its calculation established in a contract (agreement, agreement).

If it is impossible to complete calculations specified in part ten of this Article, a temporary (conditional) assessment of the customs value of exported goods can be made based on the relevant price information available at a customs authority.

Based on a formal application of a declarant or customs broker, a customs authority shall set the deadline for submitting required documents confirming and (or) clarifying the declared customs value taking into account the conditions of a subject transaction and requirements of the customs and currency legislation. A declared customs value shall be adjusted after a declarant or customs broker submits all documents required to confirm and (or) clarify it within the specified period.

Customs value cannot be determined based on the value of a transaction of exported goods in cases when:

a contract (agreement, treaty) contains restrictions and (or) conditions that affected transaction value;

sale and transaction price are subject to compliance with conditions that cannot be assessed;

participants of a transaction are affiliated individuals and monetary impact of this factor on a transaction value cannot be assessed;

data used by a declarant or customs broker when declaring the customs value are not documented or are not reliable.

Article 316. Costs included into transaction price of exported goods#

When determining the customs value of exported goods, transaction price shall include the following expenses if they are not included in it:

a) costs of delivery of goods to location of export from the customs territory:

transportation cost;

costs of loading, unloading, reloading and transshipment of goods;

insurance costs;

b) costs incurred by a seller:

commissions and brokerage fees excluding commissions for purchase of goods;

cost of containers and (or) other multi-trip packaging, if they are considered as a whole with evaluated goods based on the Commodity nomenclature of foreign economic activity of the Republic of Uzbekistan;

cost of packaging including the cost of packaging materials and packaging work;

v) license and other payments for use of intellectual property which a buyer must directly or indirectly make as a condition for sale of evaluated goods;

g) part of a seller's direct or indirect income from any subsequent resale, transfer or use of evaluated goods outside the customs territory.

Components specified in part one of this Article, which are included into the transaction price, shall be determined based on payment documents (invoices, payment orders, receipts) submitted by an authorized individual for goods, works and services (transportation, insurance, certification, brokerage services).

Article 317. Payments and expenses excluded from transaction price of exported goods#

When determining customs value of exported goods, the following payments and expenses shall be excluded from the transaction price if they are previously included into the transaction price and can be documented:

costs of construction, erection, assembly, installation, adjustment and maintenance of equipment or provision of technical assistance incurred after export of goods such as industrial plants, machinery or equipment from the customs territory;

delivery costs of goods after their export from the customs territory;

cost of insurance for delivery of goods after their export from the customs territory;

customs fees paid by the seller in the country of import.

In a transaction price is not available, the customs value of exported goods shall be determined based on documents of the exporter-seller on the costs associated with production or acquisition, storage and transportation of exported goods, which are submitted by a declarant or customs broker. Costs listed in part one of this Article shall also be taken into account.

Article 318. Declaration of customs value of goods#

Customs value of goods shall be declared to a customs authority by a declarant or customs broker when declaring goods with filing a customs value declaration.

Declaration of customs value is a document that is an integral part a customs cargo declaration, which contains information on the customs value of goods, and submitted by a declarant or customs broker to a customs authority simultaneously with a cargo customs declaration.

The State customs committee of the Republic of Uzbekistan shall approve the template and procedure for filling declaration of customs value.

Customs value of goods declared and information on its determination provided by a declarant or customs broker must be based on reliable, quantitatively determined and documented information.

A declarant or customs broker shall have the right to declare customs value of a consignment of goods adjusted by an amount corresponding to the amount of loss, shortage, damage of goods that are detected before the customs value of declared goods is declared. The fact of loss, shortage, damage of goods must be confirmed by a statement of an expert organization and customs inspection statement.

A customs value declaration shall be filed for all goods transported across the customs border when declaring those customs regimes that require payment of customs charges with the exception of cases specified in part seven of this Article.

A customs value declaration shall not be required and customs value shall be declared in a cargo customs declaration if:

customs value of a consignment of goods imported into the customs territory does not exceed the amount equivalent to one thousand US dollars with exception of multiple deliveries within the framework of one contract (agreement, treaty) as well as repeated deliveries of the same goods by one sender to an address of the same recipient under various contracts (agreements, treaties);

transported goods are exempted from customs charges;

if the goods are placed under the customs regimes of customs transit, temporary storage, customs warehouse, destruction, or abandonment in favor of the state.

Article 319. Control over customs value of goods#

A customs authority shall determine accuracy of the choice of the method for determining customs value of goods and calculating declared customs value by a declarant or customs broker based on the following:

declaration of customs value, documents and information submitted by a declarant or customs broker;

available information that is used in determining customs value of goods.

During the control of the customs value of goods, the customs authority shall verify the correctness of the following in sequential order:

the structure and amount of the declared customs value of the goods;

the selection and application of the method for determining the declared customs value of the goods;

the documentary confirmation of the data concerning the declared customs value of the goods.

A customs authority shall have the right to disagree with the choice of the method for determining customs value of goods and offer a declarant or customs broker to determine the customs value using another method for determining customs value in the following cases:

unavailability of documents and information that confirms accuracy of determination of the customs value of goods declared by a declarant or customs broker;

failure of a declarant or customs broker to submit additional documents requested by a customs authority to determine customs value of the goods;

detecting signs that the documents and information presented by a declarant or customs broker are not reliable.

In the cases specified in part two of this Article, consultations on the choice of the method for determining the customs value of goods can be held between a customs authority and a declarant or customs broker.

If a declarant or customs broker does not agree with the customs value of goods determined by a customs authority, he shall have the right to request a customs authority to provide explanation of the reasons why the declared customs value is not accepted, except the case of application of conditional customs value.

Based on a formal application of a declarant or customs broker, a customs authority shall provide a hard copy or electronic explanation of reasons why the customs value of goods declared by a declarant or customs broker is not accepted by a customs authority.

The method for determining the customs value of goods and calculating the amount of customs value determined during registration of a cargo customs declaration and accepted by a customs authority can be revised only in the cases specified in Article 320 of this Code and if there is documented evidence of the need to adjust the customs value of the goods and (or) customs charges.

The provisions of this Chapter shall not limit or call into question the right of customs authorities to verify the truth or accuracy of any information, document, or declaration presented for the purpose of determining the customs value of goods.

The specific features of controlling the customs value of goods imported into the customs territory, including the indicators of inaccurate determination of the customs value of goods, and the grounds for determining the data concerning the customs value of goods as inaccurate, shall be established by the Cabinet of Ministers of the Republic of Uzbekistan.

Article 320. Adjustment of the customs value of goods and (or) customs charges#

Adjustment of the customs value of goods and (or) customs charges can be made:

during customs clearance;

after release of goods.

The customs value of goods and (or) customs charges shall be adjusted during customs clearance if:

there is a discrepancy between the method of determining the customs value of goods declared by a declarant or the customs broker and the amount of customs value of goods presented in the support documents;

technical errors are identified in a customs value declaration which affected the declared customs value of goods and (or) amount of customs charges.

Adjustment of customs value and (or) customs charges of goods shall be made after release of goods if:

final customs value of conditionally released goods is determined based on additional information of a declarant or customs broker or a declarant or customs broker accepts the customs value determined by a customs authority according to Article 321 of this Code;

technical errors that take place when declaring the goods, which affected the customs value of goods and (or) amount of customs charges, are identified;

unreliable declaration is detected during further verification of documents which affects the customs value of goods and (or) amount of customs charges;

there is a discrepancy between the declared customs value of the actual value of goods that takes place on the date of acceptance of a customs declaration due to deviations of goods imported into or exported from the customs territory in terms of quantity and (or) quality from the terms of the contract (agreement, treaty). The documents supporting discrepancy of goods are a customs inspection statement as well as a claim agreed by the parties to a contract (agreement, treaty) on quantity of goods - for goods that are not subject to customs charges, or a statement of an expert examination - for goods that are subject to customs charges;

other grounds that result in refunds or additional customs charges or amounts that affected the size of the customs value of the goods.

If adjustment of the customs value of goods and (or) customs charges leads to outstanding customs charges, then a penalty shall be charged on the amount of the outstanding amount in the manner prescribed by Article 349 of this Code.

Customs value of goods and (or) customs charges shall be adjusted only for goods, customs value and (or) customs charges for which are adjustable.

Adjustment of the customs value of goods and (or) customs duties is carried out in accordance with Article 266 of this Code.

If the declarant or customs broker does not agree with the adjustment of the customs value of the goods and (or) customs payments of the customs authority, he has the right to request from the customs authority a written explanation of the reasons why the customs value of the goods and (or) customs payments are being adjusted.

A customs authority's request to a declarant or customs broker shall not exempt a declarant or customs broker from paying customs charges.

After the documents are accepted for customs clearance, adjustment of the customs value of goods and (or) customs charges made by a customs authority can be appealed by a declarant or customs broker in the prescribed manner.

Article 321. Conditional release of goods if a declarant or customs broker cannot determine its customs value#

When it is impossible to determine customs value of goods, a customs authority shall conduct conditional release of goods based on a formal application of a declarant or customs broker. In this case, a customs authority shall independently determine conditional customs value of goods in the manner prescribed by this Chapter.

When it is impossible to determine customs value of goods, they shall be conditionally released if a declarant or customs broker pays customs charges, which are calculated based on the customs value of goods determined by a customs authority, or provides security for their payment.

A customs authority shall inform a declarant or customs broker in writing or electronically about the amount of the conditional customs value of goods and required security for payment of customs charges within three working days after the receipt of a formal application.

Period of validity of security for payment of customs charges is sixty calendar days from the date of release of goods.

After a declarant or customs broker submits documents confirming customs value of goods, the customs value and corresponding customs charges shall be recalculated upon filing a form for adjustment of the customs value of goods and (or) customs charges.

In case the documents confirming the customs value of the goods are not submitted, after the expiration of the period established in accordance with part four of this Article, the amount of security for the payment of customs duties is transferred to the State Budget of the Republic of Uzbekistan. In this case, the adjustment of the customs value of the goods and (or) customs payments is carried out in accordance with Article 266 of this Code, which will be the final decision regarding the customs value of the goods.

Chapter 45. Calculation and payment of customs charges#

Article 322. Basis for calculation of customs charges#

Depending on the types of applicable rates, customs value of goods and (or) its quantity shall serve as the basis for calculating a customs duty, excise tax and corresponding customs fees except the cases provided for by law.

Basis for calculating a value added tax is customs value of goods plus payable customs duty and, in case of excisable goods, the amount of excise tax payable is added as well.

Article 323. Procedure for calculating customs charges#

Customs charges shall be calculated by a declarant.

Customs charges shall be calculated in the national currency of the Republic of Uzbekistan with the exception of cases specified in Article 66 of this Code and other legislative acts.

Article 324. Application of rates of customs charges#

For calculation of customs charge, the rates shall be used that are current:

on the day of acceptance of a customs declaration by a customs authority, except for the cases specified in Articles 172 and 325 of this Code;

on the day a customs authority performs actions or procedures for customs charges, payment of which is not related to customs clearance.

Article 325. Calculation of customs charges in case of illegal movement of goods across the customs border or other violations of established requirements and conditions#

Customs charges payable in case of illegal movement of goods across the customs border or other violations of requirements and conditions established by this Code shall be calculated on goods:

imported into the customs territory in violation of established requirements and conditions and on goods with unpaid customs charges — based on the rates that are current on the day of crossing the customs border, and if such a day cannot be established — on the day of discovery of such goods;

illegally exported — based on the rates that are current on the day of crossing the customs border, and if such a day cannot be established — on the day such facts are established;

transported under the customs regime of transit or stored under customs control, which are lost, not delivered or issued without authorization of a customs authority — based on the rates that are current on the day the goods are placed under the appropriate customs regime;

conditionally released and used for purposes other than those related to privileges granted on payment of customs charges — based on the rates that are current on the day of acceptance of a customs declaration by a customs authority.

Article 326. Conversion of foreign currency for calculating customs charges#

Foreign currency for calculating customs charges shall be converted at the official exchange rate of the national currency of the Republic of Uzbekistan established by the Central Bank of the Republic of Uzbekistan in force:

on the day of acceptance of a customs declaration — during customs clearance;

on the day a customs authority performs actions or procedures — for customs charges, payment of which is not related to customs clearance.

Conversion of foreign currency for calculating periodic customs charges when goods are placed under a customs regime of temporary import and for calculating customs charges when moving goods by pipelines and power lines shall be conducted according to Articles 66 and 172 of this Code.

Chapter 46. Timeline and procedure for payment of customs charges#

Article 327. Timeline for payment of customs charges#

Customs charges shall be paid before or simultaneously with acceptance of a customs declaration except for the cases specified in parts two and three of this Article.

Deadline for payment of customs charges shall be determined for certain categories of goods as follows:

goods transported by pipelines or power lines — according to Article 172 of this Code;

conditionally released goods when used for purposes other than those related to granted customs privileges — the first day of non-compliance with restrictions on use and disposal of goods;

illegally transported goods across the customs border — the day of crossing the customs border. If it is impossible to establish such a day, the date when the customs authorities established the fact of illegal movement of goods across the customs border shall be considered as the date for payment of customs charges;

goods temporarily imported into the customs territory — according to Article 66 of this Code.

When granting a deferral or installment plan for payment of customs charges, the deadline for their payment shall be the last day of payment of the granted deferral or installment plan for payment of customs charges.

Customs fees not related to customs clearance, payable under the established procedure, shall be paid before the customs authorities perform the relevant actions or procedures, or within the customs territory in accordance with the procedure established by the Cabinet of Ministers of the Republic of Uzbekistan.

If the deadlines for payment of customs charges are not met, a penalty shall be charged for late payment of customs charges according to Article 349 of this Code.

Article 328. Procedure for payment of customs duties#

Customs payments shall be paid by the payer into the personal treasury accounts of the customs authorities opened for these purposes in accordance with the legislation.

The customs authorities shall maintain records of the paid and levied customs payments, as well as penalties and fines, by reflecting them in the personal account of the payer in the information system of the customs authorities. The procedure for maintaining the personal account of the payer shall be established by the Customs Committee under the Ministry of Economy and Finance of the Republic of Uzbekistan in coordination with the Ministry of Economy and Finance of the Republic of Uzbekistan.

Funds received from paid customs payments shall be automatically transferred by the customs authorities to the State Budget of the Republic of Uzbekistan within three working days from the date of release of the goods, or from the date of performance of actions or procedures by the customs authority for customs payments whose payment is not linked to customs clearance.

Customs payments shall be paid in the national currency, unless otherwise provided for by the legislation.

Article 329. Conditions for granting a deferral or installment plan for payment of customs charges#

A payer can be granted a deferral or installment plan for payment of customs charges based on decision of a customs authority.

Deferral of payment of customs charges is extension of the deadline for payment of customs charges for an additional period.

Installment plan for payment of customs charges is extension of the deadline for payment of customs charges for an additional period with the amount of payable customs charges paid in installments.

Deferred or installment payment of customs duties may not exceed sixty calendar days and be less than fourteen calendar days from the date of acceptance of the customs declaration, except for the cases provided for in parts five and eleven of this Article.

A deferral or installment plan for a period of one hundred and twenty calendar days from the date of acceptance of the customs declaration is provided:

for the payment of customs duties to manufacturing enterprises in relation to goods imported into the customs territory and used for the production of products;

for the payment of customs duties — to microfirms and small enterprises in the sphere of material production and services, farmer entities, as well as dekhkan farms with the formation of a legal entity in relation to goods imported for their own needs.

A deferral or installment plan for payment of customs charges can be granted for one or several types of customs charges as well as for the entire payable amount or part of it.

Decision to grant a deferral or installment plan for payment of customs charges shall be made by a customs authority within a period of not more than five working days from the date of submission of required documents specified in Article 330 of this Code.

Decision of a customs authority shall indicate the period of validity for deferral or installment plan for payment of customs charges and in case of refusal to grant it — reasons for refusal.

A deferral or installment plan for payment of customs charges shall be granted with condition that security for payment of customs charges is provided in the manner prescribed by Chapter 47 of this Code.

The right to installment payment of customs duties is granted to participants in foreign economic activity engaged in the import of goods for more than three years, regularly (or timely) fulfilling obligations on customs payments, but due to financial situation unable to pay them on time. In this case, the opportunity to pay customs duties in installments can be provided without the use of security for the payment of customs duties for a period of six months in an amount not exceeding fifty percent of the amount of customs duties paid over the last three years.

Deferral or installment plan for payment of customs charges can be granted for longer periods and without providing security for payment of customs charges based on the decision of the President of the Republic of Uzbekistan or the Cabinet of Ministers of the Republic of Uzbekistan.

Article 330. Documents for obtaining deferral or installment plan for payment of customs charges#

A payer shall submit the following documents to a customs authority to request deferral or installment plan for payment of customs charges:

a formal application containing a written commitment to pay customs charges;

a document confirming security for payment of customs charges according to Chapter 47 of this Code.

Article 331. Grounds for refusing deferral or installment plan for payment of customs charges#

Grounds for refusing deferral or installment plan for payment of customs charges are as follows:

failure to comply with the requirements of Article 330 of this Code;

the presence of arrears in the payment of customs duties at the time of submission of the application to the customs authorities;

Article 332. Interest on deferral or installment plan for payment of customs charges#

Interest shall be charged for each day of granted deferral or installment plan for payment of customs charges, which is calculated based on the amount of due customs charges in the amount of fifty percent of the refinancing rate established by the Central Bank of the Republic of Uzbekistan recalculated for one day.

Interest shall be paid before or simultaneously with payment of customs charges that are deferred or paid by installments, but no later than the day following the expiration date of the granted deferral or installment plan.

Interest is not accrued and is not paid when granting a deferral or installment payment of customs payments to authorized economic operators and in the cases provided for in Parts five and eleven of Article 329 of this Code, as well as when paying the full amount of customs payments in the first fourteen calendar days from the date of the granted deferral or installment.

Interest on deferral or installment plan for customs charges shall be paid, collected and refunded in the manner prescribed by this chapter as well as chapters 48 and 49 of this Code.

Article 333. Timeline for payment of amounts granted by deferrals or installments in payment of customs charges#

Deferred amounts or installments in payment of customs charges shall be paid by a payer on:

deferral — no later than the end of deferral period;

installments — no later than the agreed days of payment of installment amounts according to the schedule approved by a customs authority together with a payer.

In case of payer's late payment of the amount of customs charges under deferral or installment plan, the customs authorities shall take measures to collect the full amount of outstanding customs charges at the expense of funds secured by a deposit, pledged goods, bank guarantee, insurance policy or surety in the manner prescribed by chapters 47 and 48 of this Code.

Article 334. Funds for payment of future customs charges#

A payer can transfer funds to a treasury account of a customs authority for future customs charges (hereinafter referred to as advance funds) prior to accepting a customs declaration.

Advance funds can be used for the following per the payer's instructions:

to pay customs charges;

towards fulfillment of obligations to pay penalties, interest;

to pay outstanding customs charges;

for security for payment of customs charges.

Advance funds cannot be considered as customs charges until a payer gives instructions to a customs authority. Submission of a customs declaration or formal application to use advance funds towards fulfillment of obligations to pay penalties, interest, security for payment of customs charges or pay customs charges can be considered as payer's instructions.

Article 335. Procedure for return of advance funds#

A payer shall have the right to request return of advance funds within three years from the day following the day of last use.

In order to return advance funds, a payer shall file a formal application with a customs authority to return advance funds, whose treasury account had been deposited with indicated funds. Simultaneously with a formal application, a payer shall provide a customs authority with a statement with reconciliation of mutual payments between a payer and a customs authority.

A customs authority shall verify the data specified in the reconciliation statement of mutual payments within a period of not more than fifteen working days.

A customs authority shall return advance funds within three working days from the day following the day of signing of the reconciliation statement by a customs official and a payer.

If a payer has outstanding customs charges as well as penalties or interest, a payer shall receive the amount of advance funds less the specified outstanding amount with the consent of a payer.

If a formal application to return advance funds is not submitted within the period specified in part one of this Article, a customs authority shall transfer these funds to the State budget of the Republic of Uzbekistan.

Chapter 47. Security for payment of customs charges#

Article 336. Use of security for payment of customs charges#

Security for payment of customs payments shall be applied in the cases specified in Articles 72, 87, 93, 95, 222, 223, 235, 272, 321 and 329 of this Code.

Security for payment of customs charges must be submitted to customs authorities before release of goods or before commencement of actions that require such security.

Article 337. Amount of security for payment of customs charges on goods under customs control#

Amount of security for payment of customs charges must correspond to the amount of customs charges and interest that would be payable when declaring the following goods for the customs regime of release for free circulation (import):

moved within the customs territory under customs control specified in Articles 222 and 223 of this Code;

when stored in locations that do not have the status of a bonded warehouse;

released using conditional customs value;

released with use of deferred payment or installment plan to pay customs charges;

released before submission of a cargo customs declaration.

Article 338. Amount of security for payment of customs charges when implementing activities, control over which is entrusted to the customs authorities#

Security shall be provided for payment of customs charges in the following amounts for implementation of activities, control over which is entrusted to the customs authorities:

if an open area is declared as a customs warehouse or a free warehouse, in the amount of fifteen times the base calculating amount per square meter of area, or if a building is declared as a customs warehouse or a free warehouse, in the amount of three times the base calculating amount per cubic meter of volume of the building, but not less than six thousand times the base calculating amount — for owners of a customs warehouse or a free warehouse;

in the amount of ten thousand times the base calculating amount — for owners of duty-free shops;

in the amount of two thousand times the basic calculation amount — for the customs carrier.

Article 339. Types of security for payment of customs charges#

The following types of security for payment of customs charges shall be used at payerʼs choice:

deposit of funds to a treasury account of a customs authority;

pledged goods;

bank guarantee;

insurance for obligations to pay customs charges;

surety.

Article 339¹. General security for the payment of customs duties#

If several customs operations are carried out by the same person within a specific period of time, a general security for the payment of customs duties may be provided by one of the methods established in Article 339 of this Code to secure the payment of customs duties arising during the performance of all such customs operations, with the exception of the methods specified in the second and sixth paragraphs of Article 339 of this Code.

The customs authority shall accept the general security for the payment of customs duties, provided that the customs duties can be collected by this customs authority at the expense of such security.

The general security for the payment of customs duties shall be provided to the customs authority releasing the goods.

The payer shall provide the general security for the payment of customs duties for one or more obligations to secure the payment of customs duties arising in the cases established in Articles 336, 337, and 338 of this Code.

The general security for the payment of customs duties shall be accepted by the customs authorities for the period specified in the payer's application. In this regard, the validity period of the general security for the payment of customs duties must exceed the timeframes for the fulfillment of obligations by the payer to secure the payment of customs duties arising within the period specified in the payer's application.

The procedure for applying the general security for the payment of customs duties shall be established by the Customs Committee under the Ministry of Economy and Finance of the Republic of Uzbekistan.

Article 340. Deposit of funds into a treasury account of a customs authority and conditions for their return#

Funds in the amount established by Articles 337 and 338 of this Code shall be deposited into a treasury account of a customs authority to provide payer's security for payment of customs charges.

Funds shall be deposited into a customs authority's treasury account (hereinafter referred to as the deposit) in the national currency of the Republic of Uzbekistan, and in foreign currency in cases specified by the legislation.

Interest on the deposit amount shall not be charged while it is kept.

The deposit shall be returned by a customs authority based on a payer's formal application no later than five working days from the date of receipt of the mentioned application.

A payer shall present a formal application to a customs authority for return of the deposit after fulfillment of obligations, but no later than three years from the day following the day of fulfillment of obligations. If a formal application to return the deposit is not submitted within the prescribed period, a customs authority shall transfer the amount of the deposit to the State budget of the Republic of Uzbekistan.

In case if a payer does not fulfill obligations, which are secured by the deposit, deposited funds shall be used from the amount of the deposit towards payment of customs charges.

Article 341. Return of a deposit that is made to secure fulfillment of an obligation when transporting goods under customs control#

A formal application to return the deposit, which is made to secure fulfillment of an obligation when transporting goods under customs control, shall be submitted to a customs authority whose treasury account is deposited or to a customs authority where transportation of goods under customs control is completed.

A customs authority shall return the deposit, which is made to secure fulfillment of an obligation of transportation of goods under customs control, within two working days after confirmation of fulfillment of an obligation of transportation of goods by a customs authority where transportation under customs control is completed.

A customs authority shall return the deposit, which is made to secure fulfillment of an obligation of transportation of goods under customs control, in the currency of payment in which it is paid.

Article 342. Use of pledged goods as security for payment of customs charges#

Pledged goods can be used as security for payment of customs charges based on a pledge agreement.

Any goods can be the subject of a pledge, except for the following:

electrical, thermal and other types of energy;

enterprises, buildings, structures, infrastructure, land plots, space objects;

goods already pledged to secure another obligation;

objects of intellectual property;

goods prohibited for import into the customs territory;

perishable goods;

animals;

goods located outside the Republic of Uzbekistan;

goods with limited sale opportunities;

goods for which a customs authority cannot ensure permanent control over location and use;

products and production wastes, free sale of which is prohibited in accordance with the law.

Goods transported across the customs border and are subject to certification or control by other state bodies can be pledged only if there are certificates, authorizations and other documents required for release of goods.

Assessment of a pledged object shall be conducted at the expense of a pledger to determine its market value according to the requirements of the legislation on evaluation activities.

Market value of a pledged object cannot be less than the amount of the obligation for customs charges, payment of which is secured by the pledged item including fifteen percent of the market value of goods to cover required costs for its storage and sale.

In the cases provided for in Articles 93 and 235 of this Code, as well as in the licensing of customs warehouse, duty-free shop and free warehouse activities, pledging of goods shall not be applied as security for payment of customs payments.

Article 343. Requirements for pledged goods as security for payment of customs charges#

Goods shall be pledged based on a pledge agreement between a customs authority and a pledger, who may be a payer or another individual under a surety agreement.

A pledge agreement must be concluded in writing and notarized.

A pledger shall have the right to dispose of the pledged object according to a pledge agreement.

A pledge agreement shall be concluded in the manner prescribed by the legislation.

Article 344. Use of a bank guarantee as security for payment of customs charges#

A guarantee of a bank, which has a right to conduct banking operations in the Republic of Uzbekistan, can be used as security for payment of customs charges.

The amount of security for payment of customs charges indicated in a bank guarantee must not be less than the amount of customs charges and interest payable.

If the payer fails to fulfill an obligation secured by a bank guarantee, a customs authority shall collect the amount of customs charges and payable interest from the bank that issued the guarantee in an indisputable manner in accordance with the legislation.

Article 345. Use of insurance as security for payment of customs charges#

An insurance policy, which confirms entry into force of an insurer's obligations under a payer's third party liability insurance contract, can be used as security for payment of customs charges.

Amount of security for payment of customs charges, which is confirmed by an insurance policy, must not be less than the amount of customs charges and payable interest.

If a payer fails to fulfill an obligation secured by an insurance policy, a customs authority shall collect the amount of customs charges and payable interest from the insurer that issued an insurance policy in an indisputable manner in accordance with the legislation.

Article 346. Use of surety as security for payment of customs charges#

A written obligation of surety on intention to secure payment of customs charges and interest for an individual, who is responsible for payment of customs charges, can be used as a security for payment of customs charges.

Any legal entity or an individual can act as a guarantor.

A guarantor shall provide security for payment of customs charges by depositing the security amounts into a treasury account of a customs authority according to Article 340 of this Code.

A guarantor and a payer shall be jointly and severally liable to a customs authority for a failure to fulfill an obligation secured by surety.

Chapter 48. Outstanding customs charges#

Article 347. Accumulation of outstanding customs charges#

Outstanding customs charges are the amount of customs charges not paid within the time limits established in Article 327 of this Code as well as interest on deferral or installment plan for their payment.

Outstanding customs charges shall accumulate in the following cases:

failure to pay customs charges beyond deferral or installment plan deadlines for payment of customs charges. The day following the deadline for deferral or installment plan shall be considered as the day of accrual of debts;

additional accrual of customs charges as a result of customs control after release of goods. If a payer does not object to additional accrual of customs charges, the day of a payment request for outstanding customs charges is the day of accrual of debts and if a payer objects to them - the date of the entry into force of the court decision on collection of outstanding customs charges;

additional customs charges are accrued based on the payer's initiative. The day of debt formation is considered to be the day of adjustment of the customs value of the goods and (or) customs payments;

failure to pay of customs charges within the time limits established in parts one and two of Article 327 of this Code. The day following the deadline for payment of customs charges is the day of accrual of debts.

If the debt for the payment of customs duties does not exceed twenty percent of the base calculating amount, it shall not be established.

Article 348. Payment request for outstanding customs charges#

Payment request for outstanding customs charges shall be issued to a payer by a customs authority in writing prior to enforcing collection of the debt.

The following shall be specified in a payment request for outstanding customs charges:

justification of its submission;

amount of debt on customs charges at the time of its issuance;

deadline for its execution;

warning about collection of outstanding customs charges through court in the event of a payer fails to execute it.

A payment request for outstanding customs charges must be sent to a payer no later than ten working days from the date of establishing the fact of outstanding customs charges in any way that allows confirming the fact and date of receipt of this request by a payer.

Deadline for fulfillment of payment request for outstanding customs charges is ten working days from the day following the day of its delivery or receipt by a payer.

In case of non-payment by the payer of the debt on payment of customs duties within the period specified in part four of this Article, the customs authority shall make an entry in the pledge register indicating the amount of the debt on customs payments in the amount levied on the debtor's property. The entry is deleted from the pledge register after the debt on customs payments is fully repaid or written off.

In case of failure to pay customs charges after expiry of the deferral or installment plan for their payment, customs authorities shall collect payments of customs charges in an indisputable manner without sending a payment request for outstanding customs charges to a payer.

Article 349. Penalty for late payment of customs charges#

A payer shall be charged a penalty for late payment of customs charges. Penalty shall be paid in addition to the amount of outstanding customs charges regardless of enforcing measures to collect them as well as other sanctions for violation of the customs legislation.

Payer's obligation to pay penalty shall arise on the date of accrual of outstanding customs charges and end on the day the customs charges and penalties are actually paid.

The interest rate of the late payment fee is calculated for each calendar day of non-fulfillment of the obligation to pay it, in an amount equal to one three-hundredth of the refinancing rate of the Central Bank of the Republic of Uzbekistan in effect at that time, applied to the amount of debt for the payment of customs duties.

Penalty shall be charged at the rate of 0.033 percent of the amount of outstanding customs charges for each calendar day of non-payment.

Total penalty amount cannot exceed the amount of outstanding customs charges.

Penalties shall be paid, collected and refunded in the manner prescribed by Chapters 46 , 48 and 49 of this Code on payment and refund of customs charges and collection of outstanding customs charges.

Article 350. Collection of outstanding customs charges#

Additionally accrued customs charges that a payer objects shall be collected based on court's decision on collection of outstanding customs charges that enters into force.

Outstanding customs charges shall be collected from individuals through court, except for individual entrepreneurs.

After sending a written or electronic notice to a customs authority, a payer shall have the right to settle outstanding customs charges in equal installments within six months in the event of:

additional accrual of customs charges, if a payer agrees with customs authority's decision — from the date of receipt of a payment request on outstanding customs charges;

additional accrual of customs charges made based on the initiative of a payer — from the date of registration of a form for adjustment of the customs value of goods and (or) customs charges.

Recovery proceedings on goods with outstanding customs charges can be undertaken without sending a payment request for outstanding customs charges or before sending it in the cases specified by this Code.

A payer can pay outstanding customs charges and penalties using advance funds or overpaid or overcollected customs charges into treasury accounts of a customs authority.

Article 351. Collection of outstanding customs charges using funds in payer's bank accounts#

A customs authority shall collect outstanding customs charges using funds at the payer's bank accounts by sending a collection order to a bank to collect funds in the indisputable manner.

A collection order to transfer the outstanding amount of customs charges shall be issued by a customs authority no later than five working days in case of failure to pay:

customs charges after expiry of the deferral or installment plan for payment of customs charges;

additional accrued customs charges, which a payer does not object against, within time specified in part three of Article 350 of this Code;

accrued customs duties on goods lost or used or transferred in violation of the requirements of the conditions for keeping goods under customs control;

periodic customs charges within timeline established by Article 66 of this Code.

Payer's servicing bank shall execute a customs authority's collection order to collect customs charges in the order of priority established by the legislation.

Article 352. Collection of outstanding customs charges using funds received from the sale of the payer's property#

Outstanding customs charges shall be collected using funds, which are received from the sale of a payer's property, if there are no funds in the bank accounts for more than six months from the date of a customs authority's collection order.

Recovery proceedings on property to pay outstanding customs charges shall be undertaken through court based on a statement of claim by a customs authority, except for the case when recovery proceedings on property, which is transferred to a customs authority as a subject of pledge, are undertaken depending on the terms of an agreement between a customs authority and a pledger.

Article 352¹. Recognition of debt for payment of customs duties as irrecoverable#

Debt on customs payments that cannot be collected due to termination of the obligation pursuant to a court decision, or as a result of the debtorʼs insolvency, liquidation, or death, shall be recognized as bad debt.

By decision of the customs authorities, debt to pay customs duties is recognized as irrecoverable in the following cases:

1) liquidation of a legal entity - in terms of its debt to pay customs duties, not repaid due to the insufficiency of the legal entityʼs property and (or) the impossibility of its repayment by the founders (participants) of this legal entity within the limits and procedure established by law;

2) declaring an individual entrepreneur bankrupt - in terms of debt on payment of customs duties that has not been repaid due to the insufficiency of the debtorʼs property;

3) in the event of the death of an individual, declaration of an individual as deceased, or recognition of an individual as bankrupt — with respect to the outstanding part of the debt on customs payments that remains unpaid due to insufficiency of his or her property, including where the inherited property has passed into state ownership;

4) deregistration of a foreign legal entity with the tax authority — in terms of its debt to pay customs duties, not repaid due to the insufficiency of the property of a permanent establishment and the impossibility of its repayment on the part of a non-resident legal entity of the Republic of Uzbekistan within the limits and manner established by law. The specified debt, recognized as irrecoverable, is subject to restoration upon re-registration of this foreign legal entity with the tax authority.

The procedure for writing off debt for customs payments recognized as irrecoverable, and the list of documents confirming the circumstances provided for in part two of this article, are approved by the State Customs Committee of the Republic of Uzbekistan.

Chapter 49. Refund of amounts of customs charges#

Article 353. Refund of amounts of overpaid or overcollected customs charges#

Overpaid or overcollected amounts of customs charges are amounts paid or collected as customs charges, which exceed the payable amount according to the customs legislation.

The amounts of overpaid or overcollected customs charges shall be subject to refund or offset against advance funds within three years from the date of payment or collection of such payments, except for the cases specified in parts three and four of this Article.

In the event of application (restoration) of the most favored nation or free trade regime, overpaid or overcollected customs charges shall be refunded or offset against advance funds within one year from the date of payment or collection of these payments subject to submission of a duly issued certificate of origin of goods to a customs authority.

Overpaid or overcollected customs charges, which shall be returned according to the customs regimes of re-export and re-import, shall be refunded within the time established by Articles 35 and 59 of this Code.

Payment or collection of the amounts of overpaid or overcollected customs charges is the date of placing goods under the customs regime that requires payment of customs charges.

Overpaid or collected customs charges shall be refunded in the following cases:

based on a payer's formal application to refund the amounts of overpaid or overcollected customs charges;

establishment of a fact of overpaid or overcollected customs charges.

The amount of overpaid or over-collected customs duties shall not be refunded by the customs authorities if:

the application for its refund is submitted after the expiration of the relevant time limits established in parts two through four of this Article;

its amount does not exceed twenty percent of the base calculating amount.

Article 354. Conditions for refund of overpaid or overcollected customs charges#

Amounts of overpaid or overcollected customs charges, including those transferred to the State budget of the Republic of Uzbekistan, shall be credited against an account of advance funds or returned by a customs authority to a payer in the following cases:

recalculation of customs charges due to adjustment of customs value of goods and (or) customs charges;

if conditions of a customs regime provide for the return of previously paid amounts of customs charges;

if customs charges are assessed on goods in violation of an established procedure for their calculation;

changes in rates of customs charges;

restoration of privileges on payment of customs charges for goods imported into the customs territory;

if the goods in respect of which the payment of customs payments has been made are subject to destruction under customs control;

the return of a part of the paid amounts of customs duties for storage when the goods are issued in connection with the liquidation of the customs warehouse, the owner of which is the customs authority;

identifying technical errors in calculation of customs charges that result in overpayments.

Amounts of overpaid or overcollected customs charges can be returned in other cases according to the legislation.

The refund of the amounts of overpaid or over-collected customs duties due to an error of the customs authority shall be carried out on a priority basis.

Article 355. Formal application for refund of amounts of overpaid or overcollected customs charges#

A formal application for return of amounts of overpaid or overcollected customs charges shall be submitted to a customs authority that received them into its treasury account. A payer shall submit documents to support circumstances entailing the right to return the amounts of overpaid or overcollected customs charges to a customs authority along with a formal application.

Article 356. Decision of a customs authority on return of amounts of overpaid or overcollected customs charges#

A customs authority shall make a decision on a payer's formal application for return of amounts of overpaid or overcollected customs charges within ten working days from the day following the day of receipt of the formal application and submission of the required documents.

If a customs authority needs to verify information stated in a payer's formal application for return the amounts of overpaid or overcollected customs charges and submitted documents, response time for consideration of a formal application shall be extended for no more than ten working days.

When a decision to return the amounts of overpaid or overcollected customs charges is made, a customs authority shall notify the applicant in writing. After a written notification, the applicant jointly with a customs authority shall prepare a statement of reconciliation of mutual payments.

If a customs authority makes a decision to refuse to return the amounts of overpaid or overcollected customs charges, a customs authority shall notify the applicant of the decision in writing indicating the reasons for refusal.

Article 357. Procedure for return of amounts of overpaid or overcollected customs charges#

Amounts of overpaid or overcollected customs charges shall be returned by adjusting customs value and (or) customs charges previously accrued during customs clearance.

Amounts of overpaid or overcollected customs charges shall be returned:

to a payer's account indicated in a formal application;

to a treasury account of a customs authority in the cases specified in part three of this Article;

in the currency of payment;

against advance funds;

for providing security of payment of customs charges under another obligation to customs authorities.

If a payer has outstanding customs charges, penalties or interest, a customs authority shall settle them against amounts of overpaid or overcollected customs charges with the consent of a payer. In this case, a payer shall receive the amount of overpaid or overcollected customs charges minus the amount of outstanding customs charges, penalties or interest per the specified outstanding amount.

When amounts of overpaid or overcollected customs charges are returned, interest shall not be paid on them and the amount of the returned charges shall not be indexed.

Amounts of overpaid or overcollected customs charges shall be returned from a treasury account of a customs authority by types of customs charges using funds of other payers whose goods are customs cleared and are subject to transfer to the State budget of the Republic of Uzbekistan.

Chapter 50. Determination of country of origin of goods#

Article 358. Country of origin of goods#

Country of origin of goods is the country where goods are fully manufactured or undergone sufficient processing according to the requirements established by this Chapter. Country of origin of goods can be a group of countries, customs unions of countries, a region or part of a country, if there is a need to separate them for determining the origin of goods.

Article 359. Goods fully manufactured in a given country#

Goods fully manufactured in a given country are:

1) minerals extracted on its territory, in its territorial waters, on its continental shelf or in sea subsoil, if a country has exclusive rights to develop subsoil;

2) plant products grown or harvested on its territory;

3) live animals born and raised in a given country;

4) products manufactured in this country from plants and animals grown in it;

5) products of hunting, fishing and sea industries produced in it;

6) sea fishing produce caught and (or) produced in the world's oceans by ships of a given country or ships leased (chartered) by it;

7) secondary raw materials and waste resulting from production and other operations implemented in a given country;

8) high-tech products obtained in open space on spacecraft owned or leased by a given country;

9) goods produced in this country exclusively from products specified in this Article.

Article 360. Criteria for sufficient processing of goods#

If two or more countries are involved in production of goods, the origin of goods shall be determined according to criteria for sufficient processing.

One of the following criteria for sufficient processing of goods shall be used to determine the country of origin of goods:

change in the commodity position according to the Commodity nomenclature of foreign economic activity of the Republic of Uzbekistan at the level of any of the first four characters, which occurs as a result of operations for processing or manufacturing of goods in this country;

ad valorem percentage rule — a change in value of goods when percentage of materials used and (or) value added reaches a fixed percentage in the price of a final product.

The following does not meet criteria for sufficient processing of goods:

operations to ensure safety of goods during storage or transportation;

operations for preparing goods for sale and transportation (splitting into consignments, putting consignments together, sorting, repackaging and others);

simple assembly operations;

mixing goods (components) without imparting characteristics to a product that significantly distinguish it from the original components;

combination of two or more operations specified in paragraphs two to five of this part;

slaughter of livestock.

Specifics of application of criteria for sufficient processing of goods specified in part two of this Article shall be established by the legislation.

Article 361. Determination of the country of origin of goods when they are delivered in consignments#

Disassembled or unassembled goods that are shipped in several consignments, when it is impossible to ship them as one consignment because of production or transport conditions and in cases when a consignment of goods is split into several consignments as a result of an error, should be considered as a single commodity when determining the country origin at a request of a declarant. Conditions for application of this rule are as follows:

preliminary written notification of a customs authority to break down disassembled or unassembled goods into several consignments with indication of reasons for such a breakdown, detailed specification of each consignment specifying the codes of goods according to the Commodity nomenclature of foreign economic activity of the Republic of Uzbekistan, cost and country of origin of goods in each consignment;

documented evidence of incorrect splitting of goods into several consignments;

delivery of all consignments of goods from one country by one supplier;

import of all consignments of goods through the same customs authority;

delivery of all consignments of goods within a period not exceeding the time specified in a contract (agreement, treaty).

Article 362. Considerations when determining country of origin of goods#

When determining the country of origin of goods, the origin for energy, machinery, equipment and tools used for their production or processing shall not be taken into account.

Accessories, spare parts and tools intended for use in machines, equipment, devices or vehicles shall be considered to be originating from the same country as machines, equipment, devices or vehicles providing that these accessories, spare parts and tools are imported and sold as part of the specified machines, equipment, devices or vehicles as a set and in quantity specified in an accompanying technical passport, technical card and other technical documents.

Specifics for determining the country of origin of goods, which are imported into the customs territory from third countries and imported from free customs zones and free warehouses located on the territory of the Republic of Uzbekistan, shall be established by the legislation.

Packaging of goods that are imported into the customs territory shall be considered originating from the same country as goods themselves, unless packaging is subject to declaration separately from goods. In these cases, the country of origin of packaging shall be determined separately from the country of origin of goods.

Article 363. Certificate of origin of goods#

A certificate of origin shall confirm the origin of goods from a given country.

A certificate of origin of goods is a document, including in electronic form, confirming origin of goods from a given country that is issued by an authorized body according to a procedure and template established by the country of export or re-export.

When exporting goods from the customs territory, a certificate of origin of goods shall be issued by an authorized body according to the legislation, if a specified certificate is required under the terms of a contract (agreement, treaty), based on the national rules of a country of import of goods or specified certificate is required based on international agreements of the Republic of Uzbekistan and also at a exporter's request.

Article 364. Submission of a certificate of origin of goods#

A certificate of origin of goods shall be submitted along with a customs declaration and other documents required for customs clearance. If the certificate is lost, a duplicate, which is officially certified by an issuing body, shall be accepted.

When importing goods into the customs territory, a certificate of origin of goods shall be mandatory for the following cases:

for goods originating from countries accorded with tariff preferences by the Republic of Uzbekistan;

for goods, import of which from a given country is governed by quantitative restrictions (quotas) or other measures to regulate foreign economic activity;

when information on origin of goods is not specified in the documents submitted for customs clearance or a customs authority has grounds that inaccurate information on the origin of goods is declared;

if it is specified in legislation and international agreements of the Republic of Uzbekistan.

In cases of doubt concerning integrity of a certificate of origin of goods or information contained in it, including information about the country of origin of goods, a customs authority can contact authorities that issued the certificate or competent organizations of the country that is indicated as the country of origin of goods with a request to provide additional information or clarifications.

Goods shall not be considered to be originating from a given country until a duly executed certificate of origin of goods or requested information are presented in cases established in parts two and three of this Article.

Customs authorities shall accept a certificate of origin of goods, which originate from countries that form a free trade zone with the Republic of Uzbekistan or with which the Republic of Uzbekistan has established a free trade regime, only if customs authorities have sample templates of a certificate of origin of goods, samples of stamps of entities and signatures of individuals, who are authorized to certify and issue a certificate of origin of goods, in their files.

Article 365. Refusal to import goods into the customs territory based on their origin#

A customs authority can refuse to allow import goods into the customs territory, if there are grounds that they originate from a country whose goods are not allowed for import into the customs territory according with the legislation and international agreements of the Republic of Uzbekistan.

Article 366. Release of goods if a certificate of origin is not available#

Failure to provide a certificate of origin of goods is not a reason for refusal to release goods.

In the absence of a certificate of origin of goods, or when doubts arise regarding the authenticity of this certificate and (or) the accuracy of the information indicated therein, an additional customs duty established in Article 300¹ of this Code shall be applied to the goods, except for the case provided for in Article 365 of this Code.

The most favored nation or free trade regime can be applied to or restored for goods, if a duly executed certificate of origin shall be submitted to a customs authority no later than one year from the date of placing goods under a customs regime that requires payment of customs charges. In this case, paid customs charges shall be refunded according to Chapter 49 of this Code.

Chapter 51. Commodity nomenclature of foreign economic activity of the Republic of Uzbekistan#

Article 367. Basic provisions of the Commodity nomenclature of foreign economic activity of the Republic of Uzbekistan#

The Commodity nomenclature of foreign economic activity of the Republic of Uzbekistan is a systematized list of goods, which is used for the purpose of state regulation of foreign economic activity and it includes digital code designations of goods, their name, units of measurement and notes.

The Commodity nomenclature of foreign economic activity of the Republic of Uzbekistan is based on the Harmonized system for description and coding of goods of the world customs organization.

The Commodity nomenclature of foreign economic activity of the Republic of Uzbekistan shall be introduced in the prescribed manner.

The commodity nomenclature of foreign economic activity of the Republic of Uzbekistan shall be used to implement measures of tariff and non-tariff regulation of foreign trade and other types of foreign economic activity, maintain customs statistics of foreign trade of the Republic of Uzbekistan.

Article 368. Maintaining the Commodity nomenclature of foreign economic activity of the Republic of Uzbekistan#

Maintaining the Commodity nomenclature of foreign economic activity of the Republic of Uzbekistan includes:

1) development and maintenance of a reference copy of the Commodity nomenclature of foreign economic activity of the Republic of Uzbekistan and explanations to it;

2) publication of the Commodity nomenclature of foreign economic activity of the Republic of Uzbekistan, explanations to the Commodity nomenclature of foreign economic activity of the Republic of Uzbekistan and a classification decision on its interpretation;

3) tracking changes and additions to the international basis of the Commodity nomenclature of foreign economic activity of the Republic of Uzbekistan, international explanations and decisions on the interpretation of this basis;

4) preparation of proposals for development, amendments and additions to the Commodity nomenclature of foreign economic activity of the Republic of Uzbekistan including in accordance with its international basis;

5) detailing of codes of goods at the level of subheadings;

6) development, approval and publication of binding decisions on classification of individual goods.

Maintaining the Commodity Nomenclature of Foreign Economic Activity of the Republic of Uzbekistan is carried out by the Ministry of Investment and Foreign Trade of the Republic of Uzbekistan together with the State Customs Committee of the Republic of Uzbekistan.

Article 369. Classification of goods#

Classification of goods shall be implemented according to the following:

basic rules for interpreting the Commodity nomenclature of foreign economic activity of the Republic of Uzbekistan;

notes to subheadings at any level of classification.

When classifying goods as additional material, which makes it possible to specify the product code by its characteristics, explanations to the Harmonized system for description and coding of goods of the World Customs Organization, the Commodity nomenclature of foreign economic activity of the Commonwealth of Independent States and the Commodity nomenclature of foreign economic activity of the Republic of Uzbekistan shall be used.

A customs authority shall publish decisions on classification of certain types of goods to ensure uniform interpretation of the Commodity nomenclature of foreign economic activity of the Republic of Uzbekistan.

A customs authority shall independently classify goods and make a decision on their classification in case when incorrect classification of goods is identified during customs clearance.

The decisions of customs authorities on classification of goods for customs purposes are binding.

Decisions of customs authorities, actions (inaction) of their officials can be appealed in the prescribed manner.

Chapter 52. Preliminary decisions#

Article 370. Adoption of an advance ruling on the classification of goods#

The customs authorities may adopt an advance ruling regarding the classification of goods in accordance with the Commodity Nomenclature of Foreign Economic Activity of the Republic of Uzbekistan.

The customs authorities shall have the right to adopt an advance ruling on determining the country of origin of goods and the amount of customs duties payable for goods in the manner prescribed by legislation.

An advance ruling shall be binding on the customs authorities.

The form of an advance ruling shall be established by the Customs Committee under the Ministry of Economy and Finance of the Republic of Uzbekistan.

Article 371. Request for a preliminary decision on classification of goods#

A request for a preliminary decision on classification of goods (hereinafter referred to as the request) must contain full commercial name, trade name, main technical, commercial characteristics of goods and other information that allows the goods to be clearly classified. If necessary, photographs, sketches, drawings, product passports and other information and documents shall be submitted to make this preliminary decision.

The request from a legal entity must be signed by the head of the organization indicating last name, first name, patronymic and position and contain information about location of the organization.

The request from an individual must be signed by the specified individual and contain information about place of residence.

The request shall be reviewed within twenty days from the date of receipt of the request by a customs authority.

If an applicant submits incomplete information, documents and materials for making a preliminary decision on classification of goods, a customs authority shall notify the applicant to provide additional information, documents and materials within twenty calendar days from the date of submission of the request to the customs authority. It is necessary to indicate what specific additional information, documents and materials must be provided.

Additional information, documents and materials must be submitted within sixty calendar days from the date of the applicant is notified. If information, documents and materials are not provided within the specified period, the request for a preliminary decision on classification of goods shall remain unanswered.

In cases of disputable situations on determining the product code according to the Commodity nomenclature of foreign economic activity of the Republic of Uzbekistan and difficulties to resolve them, a customs authority can send samples or specimens of goods and relevant documents to the World Customs Organization for appropriate research or testing. In this case, a customs authority makes a preliminary decision on classification of goods after it receives a response to the request.

A customs authority shall notify the applicant of the preliminary decision on classification of goods within three working days after the relevant decision is made.

Rejection of the request shall not prevent the applicant from re-requesting a preliminary decision with condition that the reasons that served as the basis for rejecting the request are eliminated.

Article 372. Duration of the preliminary decision on classification of goods#

A preliminary decision on classification of goods shall be valid from the date of its adoption for one year, unless it is changed, revoked or canceled. At the end of the specified period, the preliminary decision shall become invalid which does not prevent an interested individual from requesting a new preliminary decision.

Article 373. Change, revocation or cancellation of the preliminary decision on classification of goods#

Customs authorities can decide to change, revoke or cancel the preliminary decision on classification of goods.

A change of the preliminary decision on classification of goods shall be made in the following cases:

change in the Commodity nomenclature of foreign economic activity of the Republic of Uzbekistan;

detection of deficiencies and of errors that take place when making a preliminary decision.

A change in the preliminary decision on classification of goods shall enter into force on the date specified in this decision.

The preliminary decision on classification of goods shall be revoked in case of non-compliance with its conditions.

The decision to revoke the preliminary decision on classification of goods must be made no later than three working days after publication of the change in the preliminary decision on classification of goods and shall enter into force simultaneously.

Preliminary decision on classification of goods shall be cancelled if such a decision was made based on incomplete or inaccurate information provided by an applicant.

Decision to cancel the preliminary decision on classification of goods shall come into force from the date of the preliminary decision.

Decision to amend, revoke or cancel the preliminary decision on classification of goods shall be sent in writing to an individual who was issued the preliminary decision no later than the working day following the day of its issuance.

Article 374. Transparency of preliminary decisions. Maintaining the Register of issued preliminary decisions on classification of goods#

Preliminary decisions on classification of goods are open information and must be provided to all legal entities and individuals upon their formal applications without any restrictions with the exception of information that is a commercial or other secret protected by law.

The State customs committee of the Republic of Uzbekistan shall maintain the Register of issued preliminary decisions on classification of goods and ensures its periodic publication.

Chapter 53. Maintenance of customs statistics by customs authorities#

Article 375. Customs statistics#

Customs authorities shall maintain and compile customs statistics according to methodology and procedure established by the State customs committee of the Republic of Uzbekistan.

Customs statistics shall be used by customs authorities for customs purposes and performing other tasks assigned to customs authorities.

Documents and information submitted by individuals to customs authorities according to this Code and other acts of legislation as well as documents and information available to customs authorities shall be used to maintain customs statistics.

Customs authorities shall not disclose customs statistics data that contains state, commercial, banking or other secrets protected by law with the exception of cases specified by the legislation.

Customs statistics is subdivided into foreign trade customs statistics and special customs statistics.

Article 376. Foreign trade customs statistics#

Foreign trade customs statistics is a collection of systematized information on foreign trade turnover of the Republic of Uzbekistan in its quantitative and value terms.

Main objectives of foreign trade customs statistics are to provide state bodies with information on the state of foreign trade turnover of the Republic of Uzbekistan, control over receipt of customs charges to the State budget of the Republic of Uzbekistan, currency control and other tasks assigned to the customs authorities of the Republic of Uzbekistan.

Article 377. Special customs statistics#

Special customs statistics are a collection of systematized information on various areas of activity of customs authorities that is not related to maintenance of foreign trade customs statistics.

Special customs statistics is maintained to study, organize governance and determine main directions for improving activities of customs authorities.

Chapter 54. Information and communication technologies in customs#

Article 378. Use of information and communication technologies in customs#

Customs is usually implemented based on information and communication technologies.

Legal entities or individuals, including foreign ones, can use information systems of customs authorities, which interact with information systems of other state bodies.

Information and communication technologies in customs shall be used in compliance with information security requirements.

Article 379. Information resources used in customs#

Information resources used in customs are an organized set of documented information including databases that are created, processed and accumulated through information systems of customs authorities.

Information resources, which are under jurisdiction of customs authorities, are open and available to public, except in cases where access to information included into them is limited in accordance with the legislation.

Chapter 55. Informing and consulting#

Article 380. Informing about customs legislation#

Customs authorities shall provide unimpeded access to information on customs legislation posted on their official websites.

Publicizing informing on customs legislation can be conducted in another ways.

Article 381. Consulting on issues under competence of customs authorities#

Customs officials shall advise interested parties on customs matters and other issues within the competence of customs authorities.

Officials of customs authorities shall provide consultations at the location and during the working hours of the customs authorities.

Customs authorities shall provide verbal, electronic or written consultations free of charge.

Information provided to the interested parties during consultations shall not constitute the basis for making a decision or taking an action by customs authorities in implementation of customs operations in relation to goods and vehicles.

Chapter 56. Protection of intellectual property rights#

Article 382. Measures to protect intellectual property rights taken by customs authorities#

Customs authorities shall take measures to protect intellectual property rights within the scope of their competence.

To ensure protection of rights to intellectual property objects imported into and exported from the customs territory, as well as those under customs control, the customs authorities shall:

suspend release of goods when there are signs of infringement of intellectual property rights;

cancel the decision to suspend release of goods containing intellectual property.

Article 382¹. Actions of customs authorities to protect rights to intellectual property objects entered into the Customs Register of Intellectual Property Objects#

In the event that customs authorities, during the customs control and clearance of imported or exported goods, identify signs of infringement of rights to intellectual property objects entered into the Customs Register of Intellectual Property Objects, they shall:

notify the right holder regarding this within one working day;

in the event that an application is received from the right holder within one working day from the date of notification — take measures to protect their rights in accordance with Article 382 of this Code;

in the event that no application from the right holders is received by the customs authorities — carry out the release of the goods in accordance with this Code.

Signs of infringement of rights to intellectual property objects entered into the Customs Register of Intellectual Property Objects shall be identified based on the results of the risk management system during customs clearance involving the application of forms of customs control.

Article 382². Additional rights of customs authorities in exercising customs control of goods containing intellectual property objects#

Upon identification of goods presenting signs of infringement of rights to intellectual property objects, customs authorities shall have the right to ex officio suspend the release of goods containing intellectual property objects not entered into the Customs Register of Intellectual Property Objects, in accordance with the procedure provided for in this Article, without an application from the right holder for the taking of measures to protect rights to intellectual property objects.

The suspension and cancellation of the suspension of the release of goods in accordance with this Article shall be carried out on the basis of an instruction from the head of the customs authority or a person acting in his stead.

In exercising additional rights, customs authorities shall utilize information regarding the registration of trademarks protected in the Republic of Uzbekistan from the state register of the state body authorized in the field of protection of rights to intellectual property objects in the Republic of Uzbekistan.

In the event that the release of goods is suspended in accordance with part one of this Article, all necessary measures shall be taken by the customs authorities to notify the right holder or his authorized representative and the declarant upon identification of goods presenting signs of infringement of rights to intellectual property objects.

For the purpose of protecting rights to intellectual property objects, customs authorities shall send an inquiry to the state body authorized in the field of protection of rights to intellectual property objects in the Republic of Uzbekistan to clarify information regarding the right holder of the trademark (name, address, telephone number, postal address).

The inquiry shall specify information regarding the goods to which the protective measures are being applied.

The customs authorities and the state body authorized in the field of protection of rights to intellectual property objects in the Republic of Uzbekistan shall take all necessary measures within twenty-four hours to determine the address of the right holder or his authorized representative and to notify him.

In the event that information regarding the right holder or his authorized representative cannot be obtained by the customs authorities within twenty-four hours, the suspension of the release of goods shall be canceled, and the release of goods shall be carried out in accordance with this Code.

In the event that information regarding the right holder of the intellectual property object in the Republic of Uzbekistan or his authorized representative is determined, a notification shall be sent to them, and the release of goods shall be suspended for three working days.

If, within the specified timeframe, the right holder or his authorized representative:

fails to submit an application to the customs authority to extend the period of suspension of the release of goods up to ten working days;

submits an application to cancel the suspension of the release of goods, the customs authorities shall carry out the release of the goods in accordance with this Code.

If an application from the right holder or his authorized representative to extend the period of suspension of the release of goods is received by the customs authorities within the timeframe specified in part eight of this Article, their release shall be suspended for up to ten working days from the date of the initial suspension. In this regard, the right holder or his authorized representative must present the following to the customs authority within ten working days:

a court ruling scheduling the case for trial in a case concerning the infringement of rights to the intellectual property object;

an obligation to compensate for property damage caused to the declarant and other persons, as well as expenses incurred by the customs authorities, in the event that a decision is adopted by the court establishing that no infringement of rights to the intellectual property object exists in respect of the goods. In this regard, the obligation to compensate for property damage shall specify information confirming the transfer of funds in the amount of one hundred times the base calculating amount for each intellectual property object to the personal treasury account of the relevant customs authority;

documents and information necessary for entering the intellectual property objects into the Customs Register of Intellectual Property Objects in the manner established in Article 385 of this Code.

In the event that the right holder or his authorized representative presents to the customs authorities a court decision scheduling the case concerning the infringement of rights to the intellectual property object for trial within ten working days from the date of the initial suspension of the release of goods, the said timeframe may be extended upon petition of the right holder or his authorized representative, but by no more than ten working days, except for other timeframes specified in the court decision.

In the event of non-fulfillment of the requirements established in this Article by the right holder or his authorized representative within ten working days from the date of the initial suspension of the release of goods, the suspension of the release of goods shall be canceled, and their release shall be resumed in accordance with this Code. In this regard, the expenses of the declarant and the customs authorities associated with the suspension of the release of goods for ten working days shall be compensated by the right holder or his authorized representative.

Article 383. Goods that are not subject to application of measures to protect intellectual property rights by customs authorities#

Measures to protect intellectual property rights shall not be applied by the customs authorities to goods transported across the customs border:

1) by individuals for non-commercial purposes including those sent to their address via international postal and courier shipments;

2) according to a customs regime of customs transit;

3) by diplomatic missions, consular offices, other official missions of foreign countries, international organizations, personnel of these missions, institutions and organizations for official and personal use;

4) as humanitarian aid and technical assistance.

Article 384. Owner of exclusive intellectual property rights#

The owner of exclusive intellectual property rights (rightholder) is an individual who has the exclusive right to an object of intellectual property or his authorized representative.

Article 385. Application for inclusion of intellectual property objects in the customs register#

An application for the inclusion of intellectual property objects in the customs register shall be submitted by the right holder or their authorized representative to the customs authority in electronic form through the information system of the customs authorities.

The application for inclusion of intellectual property objects in the customs register must indicate the following information:

information on the right holder or their authorized representative, indicating their name, requisites, as well as their email address, if any;

a description of the intellectual property object for which the right holder or their authorized representative is requesting protection;

information on the period of validity of the rights to the intellectual property object issued by the authorized body;

the code of the Commodity Nomenclature of Foreign Economic Activity of the Republic of Uzbekistan and the name of the goods containing the intellectual property object;

information on the manufacturer of the intellectual property object (name, address, telephone number, postal address);

Documents confirming the powers of the rights holder or their authorized representative;

period for an intellectual property object to be entered into the Customs register of intellectual property objects, but for a period not exceeding three years from the date the intellectual property object is entered into this register;

description of goods (photographs, illustrations, drawings, product passports and other information) that include intellectual property objects that are requested to be protected.

If a formal application to include intellectual property objects into the Customs register is submitted by a representative, a document confirming authorities of the representative shall also be attached to the formal application.

Copies of available documents confirming the existence and intellectual property ownership of rights (patent, certificate, license agreement or other documents) certified by a rightholder must be attached to the formal application to include intellectual property objects into the Customs register.

To protect the rights to intellectual property objects after the intellectual property objects are included into the Customs register, a rightholder or his authorized representative can request the customs authorities to take measures to suspend release of goods under customs control in order to protect intellectual property rights.

Article 386. Response time to review a formal application to include intellectual property objects into the Customs register#

The State customs committee of the Republic of Uzbekistan shall act on a formal application to include intellectual property objects into the Customs register within no more than ten days from the date of its receipt and issues a decision to include or reject the objects to be included into the register.

In order to verify accuracy of information provided by a rightholder or his authorized representative, the State customs committee of the Republic of Uzbekistan shall have the right to request additional information and documents confirming presented information from authorized bodies.

The State customs committee of the Republic of Uzbekistan shall notify a rightholder or his authorized representative on inclusion or refusal to include objects of intellectual property into the Customs register with justification of reasons for refusal.

Article 387. Maintaining the Customs register of intellectual property objects#

Objects of intellectual property that are approved for enforcing measures to protect rights to intellectual property objects shall be entered into the Customs register of intellectual property objects by the State customs committee of the Republic of Uzbekistan.

The State customs committee of the Republic of Uzbekistan shall maintain and periodically publish the Customs register of intellectual property objects on its official website with providing regular updates.

Objects of intellectual property shall be subject to exclusion from the Customs register of Objects of intellectual property in the following cases:

at a request of a copyright holder or his authorized representative on exclusion;

when a customs authority identified inaccurate information outlined in the documents specified in Article 385 of this Code;

termination of legal protection of an intellectual property object according to the established procedure;

upon expiration of three years from the date of inclusion of an intellectual property object into the Customs register of intellectual property objects;

based on the decision of the Board of Appeal of the Ministry of Justice of the Republic of Uzbekistan or the court.

The State customs committee of the Republic of Uzbekistan shall notify a rightholder or his authorized representative about exclusion of intellectual property objects from the Customs register of intellectual property objects in writing within three working days.

The State customs committee of the Republic of Uzbekistan shall establish a procedure for maintaining and the form of the Customs register of intellectual property objects.

Article 388. Application for Measures to Protect Rights to Intellectual Property Objects#

An application for measures to protect rights to intellectual property objects shall be submitted by the rights holder or their authorized representative to the customs authorities.

The application for measures to protect rights to intellectual property objects shall contain the following information:

a description of the goods containing the intellectual property objects for which protection is requested;

a sufficiently detailed description of the goods allegedly infringing the rights to the intellectual property object, enabling the customs authorities to identify such goods, if the rights holder or their authorized representative possesses such information;

any other information that may assist in identifying the alleged infringement, including details about the exporter, importer, or consignee.

The application shall be accompanied by a written commitment by the rights holder or their authorized representative to compensate the declarant for any material damage that may be caused by the suspension of the release of goods.

The commitment to compensate material damage shall specify that the amount equivalent to one hundred times the base calculation amount for each intellectual property object has been transferred to the personal treasury account of the relevant customs authority.

Article 389. Response time to review a formal application to take measures to protect intellectual property rights#

The customs authority shall consider the application for taking measures to protect the rights to intellectual property objects and, within three working days, shall make a decision to suspend the release of goods or to refuse it, indicating the substantiated reasons, and shall notify the right holder or their authorized representative thereof.

Decision to refuse to take measures to protect intellectual property rights according to this Chapter shall be made in the event that a rightholder or his authorized representative submits inaccurate information as well as in the event of non-compliance with the requirements established by Article 388 of this Code.

Article 390. Suspension of release of goods with indications of infringement of intellectual property rights#

Suspension of release of goods with indications of infringement of intellectual property rights shall be applied by customs authorities subject to the conditions specified in Articles 385 and 388 of this Code. Release of goods with indications of infringement of intellectual property rights shall be suspended to allow a rightholder or his authorized representative to go to court and provide customs authorities with a court ruling on taking the case to trial.

A customs authority shall immediately notify a declarant and a rightholder or his authorized representative of the reasons and timing of suspension of release of goods.

A rightholder or his authorized representative shall be liable for damage caused to a declarant because of suspension of release of goods in the prescribed manner, if the court decides that intellectual property rights are not violated.

In the event that the release of goods with signs of infringement of rights to intellectual property objects is suspended for up to ten working days, thirty percent of the funds deposited into the personal treasury account of the customs authority shall be transferred to the special fund of the Customs Committee under the Ministry of Economy and Finance of the Republic of Uzbekistan.

Article 391. Taking samples and specimens of goods containing objects of intellectual property#

A rightholder, his authorized representative or declarant can take samples and specimens of goods with intellectual property objects under customs control, in respect of which a decision has been made to suspend release, conduct their research, inspect, photograph or otherwise record such goods.

Article 392. Term for suspension of release of goods with objects of intellectual property#

At a request of a rightholder or his authorized representative, customs authorities shall suspend release of goods with intellectual property objects for a period not exceeding ten working days from the date of the decision to suspend the release of goods.

At a request of a rightholder or his authorized representative, the period specified in part one of this Article can be extended, but by no more than ten working days, if the rightholder or his authorized representative provides the customs authorities with a court ruling on taking the case to trial.

If a rightholder or his authorized representative presents a court ruling (decision) on confiscation of goods, seizure or other measures to secure a claim within period established by part two of this Article, release of goods shall be suspended according to the ruling (decision) of the court.

Article 393. Cancellation of decision to suspend release of goods with objects of intellectual property#

Decision to suspend release of goods with intellectual property objects shall be canceled in the following cases:

expiration of its validity period;

upon receipt by the customs authority of an application from the right holder or their authorized representative to annul the decision on suspending the release of goods;

exclusion of the intellectual property object from the Customs register of intellectual property objects according to part three of Article 387 of this Code;

a rightholder or his authorized representative fails to present a court ruling (decision) on confiscation of goods, seizure or other measures to secure the claim within the time period established by part two of Article 392 of this Code.

If the decision to suspend release of goods is canceled, release of goods shall be resumed according to this Code.

Chapter 57. Customs privileges to representative offices of foreign countries and their employees#

Article 394. Customs privileges for diplomatic missions of foreign countries#

Diplomatic missions of foreign countries on the territory of the Republic of Uzbekistan, providing the established procedure for movement across the customs border is followed, can import into and export from the customs territory the goods intended for official use by representative offices and institutions with exemption from customs charges with the exception of customs fees for storage, customs clearance of goods outside certain locations or outside the established working hours of the customs authorities.

Article 395. Customs privileges for a diplomatic agent of a diplomatic mission of a foreign country#

Diplomatic agents of diplomatic representative offices as well as members of their families living with them, who are not citizens of the Republic of Uzbekistan, can import goods into the customs territory intended for their personal use, including goods for initial establishment, and export goods intended for their personal use from the customs territory in compliance with the established procedure for moving goods across the customs border and exemption from customs charges with exception of customs fees for storage, customs clearance of goods outside designated locations or outside the established working hours of customs authorities.

Personal baggage of individuals specified in part one of this Article shall not be exempt from customs inspection, if there are sufficient grounds to assume that it contains goods that are not intended for personal use or goods, import of which into or export from the customs territory is prohibited by law or international agreements of the Republic of Uzbekistan or regulated by quarantine and other special rules. Customs inspection shall be conducted in the presence of a diplomatic agent or his authorized representative.

Article 396. Customs privileges for administrative and technical personnel of a diplomatic mission of a foreign country#

Administrative and technical personnel of a diplomatic mission of a foreign country and members of their families living with them, if they are not citizens of the Republic of Uzbekistan or do not permanently reside in the Republic of Uzbekistan, can import goods into the customs territory intended for initial settling with exemption from customs charges except payment of customs fees for storage, customs clearance of goods outside designated locations or outside the established working hours of customs authorities.

Article 397. Extension of customs privileges provided to diplomatic agents, administrative, technical and service personnel of a diplomatic mission of a foreign country#

Customs privileges, which are granted to diplomatic agents according to Article 395 of this Code, can be extended to administrative, technical and service personnel of a diplomatic mission of a foreign country and members of their families, who are not citizens of the Republic of Uzbekistan and do not permanently reside in the Republic of Uzbekistan, based on a special agreement with each foreign country and based on the principle of reciprocity in relations.

Article 398. Customs privileges for consular offices of foreign countries and members of their staff#

Consular offices and consular officials of consular offices of a foreign country and members of their families shall be granted with customs privileges for diplomatic missions and diplomatic agents of a diplomatic mission of a foreign country, which are specified in this Chapter. Other employees of a consular institution of a foreign country (consular employees, service personnel) as well as members of their families, who do not permanently reside in the Republic of Uzbekistan, can be extended customs privileges specified in this Chapter for members of relevant personnel of a diplomatic mission of a foreign country (members of an administrative technical staff and service staff) per a special agreement with each foreign country and on based on the principle of reciprocity in relations with this country.

Article 399. Moving diplomatic mail and consular bags of foreign countries across the customs border#

Locations that handle diplomatic mail and consular bags must have visible external signs indicating the nature of these locations.

Diplomatic mail and consular bags of foreign countries that are transported across the customs border shall not be subject to either opening or detention. If there are serious grounds to assume that the consular bag contains items not specified in part three of this Article, a customs authority shall have the right to require that the consular bag be opened by authorized individuals, which represent a foreign state, in the presence of customs officials. In case of refusal to open the consular bag, it shall be returned to the location of departure.

Diplomatic mail should only contain diplomatic documents and goods intended for official use and a consular bag — only official correspondence and documents or goods intended exclusively for official use.

Chapter 58. Customs privileges for other foreign individuals#

Article 400. Customs privileges for diplomatic and consular couriers of foreign countries#

Diplomatic and consular couriers of foreign countries can import into and export from the customs territory the goods intended for their personal use with exemption, based on a mutual agreement, from customs inspection and customs charges except payment of customs fees for storage, customs clearance of goods outside the specified location or outside the established working hours of the customs authorities.

Article 401. Customs privileges for representatives and members of delegations of foreign countries#

Representatives of foreign countries, members of parliamentary and government delegations and, based on a mutual agreement, members of delegations of foreign countries arriving in the Republic of Uzbekistan to participate in intergovernmental negotiations, international conferences and meetings or with other official instructions, shall be provided with customs privileges specified in this section for diplomatic agents of a diplomatic mission of a foreign country. The same privileges shall granted to family members accompanying these individuals.

Article 402. Customs privileges for diplomatic agents, consular officials, representatives of foreign countries and members of delegations in transit through the customs territory#

Diplomatic agents and consular officials of a foreign country, members of their families and individuals specified in Article 401 of this Code, who are passing through the customs territory, shall be granted with customs privileges provided for diplomatic agents of diplomatic missions of foreign countries.

Article 403. Customs privileges for international intergovernmental and non-governmental organizations, representative offices of foreign countries under them and for their personnel#

Customs privileges for international intergovernmental and non-governmental organizations, representative offices of foreign countries under them and personnel of these organizations and representative offices and members of their families shall be determined by international agreements of the Republic of Uzbekistan.

Chapter 59. Customs privileges for diplomatic missions and consular offices of the Republic of Uzbekistan in foreign countries and their employees#

Article 404. Customs privileges for diplomatic missions and consular institutions of the Republic of Uzbekistan in foreign countries#

In compliance with the established procedure for movement across the customs border, diplomatic missions and consular offices of the Republic of Uzbekistan in foreign countries shall import into and export out of the Republic of Uzbekistan the goods intended for official use by representative offices and institutions (except for vehicles) with exemption from customs charges with the exception of customs fees for storage, customs clearance of goods outside designated locations or outside the established working hours of the customs authorities.

Article 405. Customs privileges for diplomatic agents of a diplomatic mission and consular officials of consular institutions of the Republic of Uzbekistan in foreign countries#

Diplomatic agents of a diplomatic mission and consular officials of consular institutions of the Republic of Uzbekistan in foreign countries (head and members of diplomatic staff) and their family members, who live with them, shall export goods intended for their personal use in compliance with the established procedure for moving goods across the customs border including goods for initial set-up and import goods (except for vehicles) intended for their personal use upon completion of official travel to the Republic of Uzbekistan with exemption from customs charges, except for customs fees for storage, customs clearance of goods outside designated locations or outside the established working hours of customs authorities.

Personal baggage of individuals specified in part one of this Article can be subject to customs inspection, if there are sufficient grounds to assume that it contains goods not intended for personal use or goods, import of which into or export from the customs territory is prohibited by law or governed by quarantine and other special rules.

Article 406. Customs privileges for administrative and technical personnel of a diplomatic mission and consular office of the Republic of Uzbekistan in foreign countries#

In compliance with the established procedure for moving goods across the customs border, administrative and technical personnel of a diplomatic mission and consular office of the Republic of Uzbekistan in foreign countries and members of their families, who live with them, shall export goods intended for their personal use including goods for initial set-up and import goods (except for vehicles) intended for their personal use upon completion of official travel to the Republic of Uzbekistan with exemption from customs charges, exception for customs fees for storage, customs clearance of goods outside designated locations or outside the established working hours customs authorities.

Section XI. Controlled deliveries#

Article 407. Controlled delivery of narcotic drugs, their analogues, psychotropic substances, precursors and other items transported across the customs border#

Controlled delivery of narcotic drugs, their analogues, psychotropic substances, precursors and other items transported across the customs border is an operational search event, in which, with the knowledge and under the control of the bodies carrying out operational search activities, it is allowed to import into the customs territory, export from this territory or move imported items through it.

In order to suppress international illicit trafficking in narcotic drugs, their analogues, psychotropic substances and precursors, as well as to identify persons involved in such trafficking, the bodies carrying out operational-search activities, in each individual case, on the basis of agreements with the competent authorities of foreign states or on the basis of international treaties of the Republic of Uzbekistan, use the method of controlled delivery, that is there are allowed under their control the import, export or transit through the customs territory of narcotic drugs, their analogues, psychotropic substances and precursors, as well as other items included in illicit trafficking.

The controlled delivery method is also used in relation to other items that are an instrument or means of committing a crime, or items obtained by criminal means, or items with which illegal acts are contraband.

The decision to use the controlled delivery method in each individual case is made by the body carrying out operational investigative activities in the manner prescribed by law.

Bodies carrying out operational investigative activities carry out controlled delivery of goods in agreement with customs authorities.

If a decision is made to conduct a controlled delivery of narcotic drugs, their analogues, psychotropic substances, precursors and other items transported across the customs border, a criminal case is not initiated in the Republic of Uzbekistan.

The head of the body carrying out controlled delivery shall immediately notify the Prosecutor General of the Republic of Uzbekistan about the decision.

Article 408. Withdrawal or replacement of narcotic drugs, their analogues, psychotropic substances, precursors and other items transported across the customs border during a controlled delivery#

When carrying out controlled delivery of narcotic drugs, their analogues, psychotropic substances, precursors and other items transported across the customs border, the free sale of which is prohibited or the turnover of which is allowed under a license or permit in accordance with the legislation, these goods may be completely or partially withdrawn or replaced in accordance with the procedure established by the Cabinet of Ministers of the Republic of Uzbekistan.

Items that pose increased danger to human health, environment or serve as the basis for manufacture of weapons of mass destruction shall be subject to replacement in the manner established by the Cabinet of Ministers of the Republic of Uzbekistan.

Article 409. Cash and other property confiscated using a controlled delivery technique#

Cash confiscated by the courts of the Republic of Uzbekistan and foreign countries under criminal cases, when a controlled delivery technique is used for solving and repressing crimes, as well as proceeds from sale of property confiscated under the case shall be distributed between countries, whose customs and other competent authorities participate in use of this technique according to the agreement between the State customs committee of the Republic of Uzbekistan and the competent authorities of foreign countries.

Section XI¹. Appeal against decisions of customs authorities and actions (inaction) of their officials#

Article 409¹. Right to appeal#

Authorized persons have the right to appeal decisions of customs authorities and actions (inaction) of their officials in accordance with the procedure established by this Code and other legislative acts.

The decision of the customs body of a non-normative nature is recognized as a document drawn up in accordance with customs legislation or other legislative acts containing an order of the customs authorities to perform certain legally significant actions addressed to one or more individuals or legal entities.

Article 409². Procedure and deadlines for filing a complaint#

Appeals against decisions of customs authorities and actions (inaction) of their officials to a higher customs authority are made in accordance with the procedure established by customs legislation.

A complaint to a higher customs authority against decisions of customs authorities made based on the results of inspections and customs audits can be filed within a month from the day the person learned or should have learned about the violation of his rights.

If, for a valid reason, the deadline specified in Part two of this article is missed, this deadline may be restored by a higher customs authority at the request of the person filing the complaint.

If, for good reason, the period specified in part two of this article is missed, this period, at the request of the person filing the complaint, may be restored by a higher customs authority.

Article 409³. Form and content of the complaint#

The complaint and the documents attached to it can be sent in writing or electronically.

The complaint states:

1) the name of the customs authority to which the complaint is filed;

2) surname, first name, patronymic and place of residence of an individual (his representative) or the name and address of the legal entity filing the complaint;

3) circumstances justifying the claims contained in the complaint;

4) list of attached documents (if available);

5) the claims of the person filing the complaint;

6) date of filing the complaint.

The complaint may contain phone numbers, email addresses and other information necessary for timely consideration of the complaint.

The complaint is signed by the person who filed it or his representative.

If a complaint is filed by an authorized representative of a person, documents confirming the authority of this representative are attached to the complaint.

Article 409⁴. Refusal to consider the complaint#

The Customs authority refuses to consider the complaint in the following cases:

the complaint was filed after the expiration of the deadline established by this Code and does not contain a request for its restoration;

non-compliance of the complaint with the requirements established by Article 409³ of this Code;

before a decision on the complaint was made, an application was received from the person who filed it to withdraw the complaint in whole or in part;

the complaint was filed by an unauthorized person;

a complaint was previously filed on the same grounds;

the complaint was filed within the framework of an initiated criminal case or to court.

The customs body considering the complaint decides to leave it without consideration in whole or in part within five days from the date of receipt of the complaint or the application for its withdrawal in whole or in part.

The decision made is notified in writing to the person who filed the complaint within three days from the date of its adoption.

In the cases provided for in paragraphs two and three of part one of this article, the refusal of the customs authority to consider a complaint does not exclude the right of a person, within the period established by Article 409² of this Code, to re-file a complaint or go to court.

Article 409⁵. Procedure for consideration of the complaint#

During the consideration of the complaint, the person who filed it, before making a decision on it, has the right to submit additional documents confirming his arguments.

The customs authority considering the complaint, on its own initiative or at the request of the person applying, may organize its hearing.

Based on the results of consideration of the complaint by the customs authority, a reasoned decision is made within fifteen calendar days from the date of its registration, and if it is necessary to conduct additional examination and (or) verification, request additional documents — within up to one month.

Article 409⁶. Making a decision based on the results of consideration of the complaint#

To consider complaints, the customs authority creates an appeal commission.

The composition and procedure for consideration of the complaint by the appeal commission is approved by the State Customs Committee of the Republic of Uzbekistan.

Based on the results of consideration of the complaint, the appeal commission makes one of the following decisions:

leaves the complaint without satisfaction;

makes changes to the appealed decision;

cancels the decision and, if necessary, makes a new decision;

recognizes the actions (inaction) of customs officials as illegal and makes a decision on the merits.

The decision of the appeal commission within three days in writing is sent or handed to the person who filed the complaint, and a copy is sent to the appropriate customs authority.

The decision of the appeal commission, made on the basis and in accordance with the procedure established by this Code, is mandatory for execution by customs authorities.

Article 409⁷. Consequences of filing a complaint with a customs authority or court#

Complaints against decisions of customs authorities, actions (inaction) of their officials filed in court are considered and resolved in accordance with the procedure established by law.

In case a complaint is filed with the court, the execution of the decision of the customs authority in the complained part is suspended from the day the court accepts the application for proceedings and until the court decision enters into legal force.

Section XII. Final provisions#

Article 410. Flag and identification mark of customs authorities#

Customs authorities and riverine crafts at their disposal have a flag. Vehicles and aircrafts of the customs authorities have an identification mark.

Regulation about the flag and identification mark shall be approved by the Cabinet of Ministers of the Republic of Uzbekistan.

Article 411. Settlement of disputes#

Disputes in the area of customs are resolved in the manner prescribed by the legislation.

Article 412. Liability for violation of customs legislation#

Individuals responsible for violation of customs legislation shall bear liability in the prescribed manner.