Article 303. Method based on the transaction value of imported goods

Method of transaction value of imported goods shall provide for determination of the customs value of imported goods at the value of transaction, that is, at the price actually paid or payable for imported goods when crossing the customs border adjusted according to the provisions of Articles 304 and 305 of this Code.

The total amount of all payments made or to be made by the buyer directly to the seller, or to another person for the benefit of the seller, for the imported goods shall be considered the price actually paid or payable for such goods. In this regard, payments may be made directly or indirectly in any form not prohibited by the legislation of the Republic of Uzbekistan.

When declaring a part of the goods purchased in a large quantity within a single transaction, the price actually paid or payable for such goods shall be determined in equal proportion to the quantity of the goods being declared and the total quantity of the purchased goods.