Article 304. Expenses included into the price of transaction with imported goods

When determining the customs value of imported goods, transaction price shall include the following costs if they are not included into it:

a) costs of delivering goods to the location of their entry into the customs territory:

transportation cost;

costs for loading, unloading, reloading and transshipment of goods;

insurance cost;

b) costs incurred by a buyer:

commissions and brokerage fees excluding commissions for purchase of goods;

cost of containers and (or) other multi-trip packaging, if they are considered as a whole with the evaluated goods based on the Commodity nomenclature of foreign economic activity of the Republic of Uzbekistan;

cost of packaging including the cost of packaging materials and packaging work;

(c) the appropriately apportioned value of the following goods and services supplied directly or indirectly by the buyer free of charge or at a reduced cost for use in connection with the production and sale for export of the imported goods:

materials, components, parts, semi-finished products, and other goods incorporated into the imported goods;

tools, dies, molds, and other similar goods used in the production of the imported goods;

materials consumed in the production of the imported goods;

engineering, development, artwork, design work, plans, and sketches undertaken elsewhere than in the customs territory and necessary for the production of the imported goods;

g) license and other payments for use of intellectual property which the buyer must directly or indirectly engage as a condition for sale of the evaluated goods;

d) amount of any part of proceeds from any subsequent resale, other disposal or use of imported goods which are directly or indirectly owed to the seller.

Expenses specified in part one of this Article, which are included into the transaction price, shall be determined based on payment documents (invoices, payment orders, receipts) for goods, works and services (transportation, insurance, brokerage services) submitted by an authorized individual.

The costs specified in paragraph (c) of part one of this Article must be directed toward the production and sale for export of the imported goods to the customs territory.