Article 289. Types of customs charges

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

When moving goods across the customs border and in other cases provided for by this Code, the following customs charges shall be paid:

customs duty;

value added tax;

excise tax;

customs fees.

Other customs charges can be established by the legislation.

In the cases provided for in Articles 163 and 169 of this Code, a simplified procedure for collecting customs duties is applied, providing for the payment of a single customs payment instead of customs duty, value added tax and excise tax established by law.

The rates of customs duties are established by the President of the Republic of Uzbekistan.

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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 289. Types of customs charges Customs code of the Republic of Uzbekistan. neolex.uz/en/laws/law-2876352/289 (lex.uz/docs/5535133)