Article 308. Consequences of identifying affiliation of parties of a transaction with imported goods

If there are signs of affiliation of parties to a transaction with imported goods, a customs authority must examine actual circumstances of the transaction.

If a customs authority determines that affiliation of parties of a transaction does not affect the transaction price, it shall be accepted to determine customs value of goods. Otherwise, a customs authority shall inform a declarant or customs broker in writing about the need to provide evidence within a period of no more than thirty calendar days that this affiliation does not affect the transaction price.

At the request of a declarant or customs broker, transaction price shall be accepted for determination of the customs value of goods, if proved that it is close to one of the following values that a customs authority agreed upon import of goods, which occurs within thirty calendar days before or after import of evaluated goods:

transaction price for sales of identical or similar goods to unaffiliated buyers in the Republic of Uzbekistan;

customs value of identical or similar goods that is determined using deductive value method;

customs value of identical or similar goods that is determined using the method based adding values.

Transaction price and customs value of goods specified in part three of this Article, presented by a declarant or customs broker for comparison, shall be adjusted taking into account the differences according to the following criteria:

commercial terms;

quantity;

expenses listed in Article 304 of this Code;

seller's costs in a transaction between non-affiliated parties if such costs are not incurred by the seller in a transaction with an affiliated individual.

Transaction price or customs value of identical or similar goods, which are presented by a declarant or customs broker for comparison, cannot be used instead of the transaction price to determine the customs value of goods that are being valued.