Article 3. Operation of legislation in time
Customs code of the Republic of Uzbekistan · Date: 20.01.2016 · In force
In customs, legislative acts, which are in force on the day when a customs authority accepts a customs declaration and other documents, shall be applied.
Customs legislative acts shall not have retroactive effect and they shall be applied to relations that arise after their entry into force, unless otherwise provided by this Article.
Customs legislative acts that eliminate or reduce liability for violation of customs legislation shall be retroactive.
Customs legislative acts, which provide for cancellation of customs charges, reduction in rates of customs charges, cancellation of obligations or otherwise mitigation of position of participants of foreign economic activity, except cases specified in part three of this Article, can be retroactive, if explicitly specified in the customs legislative acts.
Customs legislative acts shall come into force on the day of their official publication unless a later date is indicated in the acts.
Responsibility for violation of customs legislation shall be applied based on legislative acts that are in force on the day of the customs violation.
