Article 200. Record keeping, audit of an inventory system and inventory of goods and vehicles

All goods and vehicles transported across the customs border and (or) under customs control shall be entered into a record keeping system by customs authorities.

Legal entities and individuals responsible for compliance with conditions of relevant customs regimes shall keep records of goods and vehicles specified in part one of this Article and submit reports to the customs authorities per the template established by the State customs committee of the Republic of Uzbekistan.

Inspection of a record keeping system for goods and vehicles, which is maintained by legal entities and individuals specified in part two of this Article, can be used by customs authorities in the following cases:

when an individual requests use of simplified customs clearance procedures;

conditional release of goods when such goods are subject to record keeping;

during monitoring of activities of customs brokers, customs carriers, as well as individuals operating under certain customs regimes and (or) providing services of storage of goods under customs control;

when inspecting an authorized individual in relation to goods and (or) vehicles under customs control.

Customs authority officials shall conduct inventory of goods and vehicles under customs control based on decision of the head of a customs authority or a deputy.

Customs authorities can use results of inventory of goods and vehicles, which is conducted by legal entities and individuals responsible for compliance with conditions of the relevant customs regimes.