Article 245. Measures taken when customs authorities identify signs of violations of currency legislation

When indication of violations of currency legislation are revealed, customs authorities shall inform the State Tax Committee of the Republic of Uzbekistan about the following facts:

submission of documents with false information to the customs authorities during customs clearance of imported (exported) goods in order to unjustifiably overestimate (underestimate) the invoice value of goods in comparison with the value of goods declared in the country of the exporter (importer);

receipt of goods from suppliers who are not contractors under contracts (agreements, treaties);

other violations of the law when conducting export-import operations.

In case when tax authorities find evidence to support presented facts and other authorized bodies present facts of an offense in currency control, customs authorities shall have the right to:

refuse to conduct customs clearance of goods exported from the Republic of Uzbekistan until overdue payments on contracts are settled with the exception of cases specified by legislation;

calculate and collect additional customs charges;

hand over materials related to foreign exchange earnings to the authorized bodies of the Republic of Uzbekistan;

undertake other actions within the rights established by the Law of the Republic of Uzbekistan "On State Customs Service".