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.