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.