Article 305. Payments and expenses excluded from transaction price of imported goods

When determining the customs value of imported goods, the following payments and expenses shall be excluded from the transaction price if they are separated from the price actually paid or payable for goods imported into the customs territory:

costs of construction, erection, assembly, installation, adjustment and maintenance of equipment or provision of technical assistance that incurred after entry into the customs territory of goods such as industrial installations, machinery or equipment;

transportation costs incurred after import of goods into the customs territory;

customs and other charges paid in the Republic of Uzbekistan in connection with import or sale of goods, if contract (agreement, treaty) terms specified that these payments are paid by the seller.

Payments and expenses, except for customs charges, paid in the Republic of Uzbekistan, which are excluded from the transaction price, shall be determined based on payment documents (invoices, payment orders, checks) that are submitted by an authorized individual for relevant goods, works and services (transportation, insurance).

The price actually paid or payable for the imported goods relates to the goods moved across the customs border; dividends or other payments transferred by the buyer to the seller shall not be included in the customs value of the imported goods, provided that they are not related to the imported goods.