Article 201. Customs control after release of goods

Customs authorities have the right to carry out customs control after the release of goods, including on the basis of customs audit methods, if there are sufficient and confirmed grounds to believe that there are violations of customs legislation.

When conducting customs control after the release of goods, customs authorities have the right to: check the availability of goods, carry out their repeated customs inspection, double-check the information specified in the customs declaration, check documents and information related to foreign economic and subsequent commercial transactions with these goods. The inspection can be carried out at the locations of legal entities and individuals directly or indirectly related to these transactions or in possession of the necessary documents.

Decision of the head of a customs authority or a deputy that specify goals, time of inspection, list of inspection officials of a customs authority and audited period shall be considered as basis for conducting customs control after release of goods.

Customs control after release of goods under the same contract (agreement, treaty) cannot be conducted more than one time.

Customs control after the release of goods and additional assessment of customs duties can be carried out within three years from the end of the goods being under customs control.

Customs authorities carry out customs audit by examining and verifying compliance by an authorized person with customs legislation by comparing the documents submitted to them during customs clearance with the information contained in documents related to financial and economic activities.

The procedure for conducting a customs audit is established by the Cabinet of Ministers of the Republic of Uzbekistan.