Article 311. Deductive value method

Deductive value method provides that the basis for determining the customs value of the evaluated goods is the price of a unit of evaluated, identical or similar goods that are sold:

in the customs territory in an unchanged state;

in the largest aggregate quantity (several consignments) within ninety calendar days before the evaluated goods are imported into the customs territory;

to an individual not affiliated with the seller of such goods.

The following expenses are deducted from the unit price of the evaluated, identical or similar goods:

commissions paid or agreed to be paid or profit margins and general expenses related to sale in the customs territory of the imported goods of the same class and type;

amount of customs and other charges to be paid in the Republic of Uzbekistan in connection with import or sale of goods;

costs incurred in the customs territory for transportation, insurance, loading and unloading operations.

Goods of the same class or type shall mean a group of goods that belong to the products of a particular branch of economy including identical and similar goods.

When choosing the selling price of goods in the domestic market, one should take into account the price of goods under consideration at the first commercial level after import, that is, at the first resale of imported product.

In the absence of facts of sale of evaluated, identical or similar goods within ninety calendar days prior to import of the evaluated goods, considering provisions of parts one and two of this Article, the unit price of evaluated, identical or similar goods sold in the maximum batch in the Republic of Uzbekistan in an unchanged state within the closest date to the date of import, but no later than ninety calendar days from the date of import of evaluated goods, shall be taken as the basis for determining the customs value of the evaluated goods.

In the absence of facts of sale in the customs territory of the evaluated, identical or similar goods in an unchanged state, at the request of a declarant or customs broker, the customs value of the evaluated goods shall be determined on the basis of the unit price of goods received after further processing of evaluated goods which are sold in the customs territory in the largest aggregate quantity to an individual not affiliated with the seller of such goods. In this case, the customs value of goods shall be adjusted as specified in part two of this Article.