Article 300. Tariff preferences

Tariff preferences shall be granted in the form of exemption from payment of customs duties, reduction in rates of customs duties or setting quotas for preferential import into or preferential export from the customs territory of goods originating from certain countries.

In accordance with international agreements of the Republic of Uzbekistan, customs duties shall not apply to the following goods:

originating and imported into the customs territory from countries that form a free trade zone with the Republic of Uzbekistan or with which the Republic of Uzbekistan has established a free trade regime;

originating from the Republic of Uzbekistan and exported from its customs territory to countries forming a free trade zone with the Republic of Uzbekistan or with which the Republic of Uzbekistan has established a free trade regime.

Customs duties shall not be assessed on goods that originate in countries which have an international agreement on establishment of a free trade zone with the Republic of Uzbekistan, if goods are exported by a resident of one of the countries which are parties to an international agreement on establishment of a free trade zone and are imported by a resident of a country, which is a party to this agreement, from the customs territory of another country, which is party to the agreement. A resident is an organization established in the territory of this country or an individual permanently residing on the territory of this country. In other cases, a customs duty rate shall apply according to the customs tariff.

Tariff preferences shall be granted subject to the provisions of Chapter 50 of this Code.