Article 290. Customs duties, value added tax and excise tax

Customs duties shall include import, export, specific (special, anti-dumping and countervailing) and seasonal customs duties.

Import customs duty shall be paid when goods are brought into the customs territory.

Export customs duty shall be paid when goods are taken out of the customs territory.

Specific (special, anti-dumping and countervailing) customs duties shall apply to protect economic interests of the Republic of Uzbekistan in the manner prescribed by the legislation.

Seasonal duties shall apply for expedited regulation of the import into and export of goods from this territory. In this case, the rates of customs duties specified in a customs tariff shall not apply. The period of validity of seasonal duties cannot exceed six months from the date of their establishment.

Goods transported across the customs border shall be subject to value added tax and excise tax according to the tax and customs legislation.