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.