Article 302. Methods for determining customs value of imported goods
Customs code of the Republic of Uzbekistan · Date: 20.01.2016 · In force
Customs value of imported goods shall be determined by applying the following methods:
based on the transaction value of imported goods;
based on the transaction value of identical goods;
based on the transaction value of similar goods;
based on deducting the values;
based on computing the values;
fallback.
The main method for determining the customs value of imported goods is the method based on the transaction value of imported goods.
If the main method for determining the customs value of imported goods cannot be applied, the methods specified in paragraphs three to seven of part one of this Article shall be applied in the hierarchical order. Moreover, each following method shall be applied if the customs value cannot be determined by using the previous one. Methods for subtracting and computing the values can be applied in reverse order.
