Article 297. Tariff concessions

Foreign trade policy shall allow granting tariff concessions in the form of a refund of a previously paid customs duty, a reduction in the rate of customs duty and exemption from payment of customs duty.

Tariff concessions in the form of exemption from customs duties shall be granted in relation to:

1) vehicles engaged in international transportation of goods, baggage and passengers and items of material and technical supplies and equipment, fuel, food and other property required for their normal operation while en route, at stop-over locations or purchased outside the customs territory to liquidate consequences an accident (breakdown) of these vehicles;

2) national currency of the Republic of Uzbekistan, foreign currency (except those used for numismatic purposes) as well as securities;

3) items of material and technical supplies and equipment, fuel, food and other property exported outside the customs territory for operation of courts of the Republic of Uzbekistan and vessels leased (chartered) by legal entities and individuals of the Republic of Uzbekistan engaged in marine fishing as well as products of fishing that are imported into the customs territory;

4) goods to be transferred to state property;

5) goods imported as humanitarian aid in the manner determined by the Cabinet of Ministers of the Republic of Uzbekistan;

6) goods imported for the purposes of charitable assistance, including the provision of technical assistance (grants), through states, governments, international organizations, as well as other organizations and persons, in cases provided for by resolutions of the Cabinet of Ministers of the Republic of Uzbekistan;

7) goods transported under customs control in the customs regime of customs transit through the customs territory and intended for third countries;

8) goods purchased by legal entities within the framework of projects implemented in the Republic of Uzbekistan in whole or in part at the expense of funds (loans, credits) of international financial institutions and foreign government financial organizations, under international treaties of the Republic of Uzbekistan;

At the same time, benefits are not applied to goods purchased at the expense of funds (loans, credits) of international financial institutions and foreign government financial organizations, refinanced or recredited through commercial banks of the Republic of Uzbekistan.