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.