Article 310. Method based on transaction value with similar goods

Method based on transaction value with similar goods provides that the transaction value with similar goods shall be taken as the basis for determining the customs value of goods imported into the customs territory subject to the conditions specified in this Article.

Similar goods are goods that:

while not being identical in all respects with the evaluated goods, they have similar characteristics and consist of similar components which allow them to perform the same functions as evaluated goods and are commercially interchangeable in terms of quality, market reputation, trademark;

are manufactured by the same individual as the evaluated goods. Goods that are manufactured by another individual are accepted as similar in absence of goods produced by the same individual as the evaluated goods.

produced in the same country as the goods being valued and sold for import into the Republic of Uzbekistan;

manufactured by the same person as the item being valued. In the absence of goods produced by the same person as the goods being assessed, goods manufactured by another person are accepted as similar.

Goods shall not be considered similar if the transaction value includes cost of project design, R&D, decoration, design, sketches or drawings made in the Republic of Uzbekistan.

When using the method of determining the customs value of goods at the transaction value of similar goods, the provisions of parts five, six, seven, eight and nine of Article 309 of this Code shall apply.