Article 164. Customs value of goods transported by individuals for non-commercial purposes

Customs code of the Republic of Uzbekistan · Date: 20.01.2016 · In force

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.

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Source of the text

National Database of Legislation of the Republic of Uzbekistan (lex.uz). Original on lex.uz: lex.uz/docs/5535133

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Cite as: Article 164. Customs value of goods transported by individuals for non-commercial purposes Customs code of the Republic of Uzbekistan. neolex.uz/en/laws/law-2876352/164 (lex.uz/docs/5535133)