Article 313. Fallback method

If a declarant or customs broker cannot determine the customs value hierarchically applying methods to determine the customs value specified in Articles 303, 309, 310, 311 and 312 of this Code, then the customs value of the evaluated goods shall be determined by more flexible application of requirements of the methods for determining the customs value in terms of application of time limits, determination of the country of origin, identity or similarity of goods.

If the customs authority determines the customs value of imported goods by the residual method based on the information available to it, it shall, upon request of the declarant, disclose the sources of such information. The customs authority shall collect such information for the purpose of the correct application of the residual method.

Requirements to provide documents when using the fallback method allow for greater flexibility compared to other methods:

use of information guides on world prices, domestic market prices;

use of statistical data on generally accepted levels of commissions, discounts, profits, transport tariffs.

In the cases specified in part three of this Article, a corresponding data correction shall be required taking into account the terms of delivery of the evaluated goods.

The following shall not be allowed to be used as a basis for determining the customs value of goods using the fallback method:

a) selling price of a similar product manufactured in the Republic of Uzbekistan;

b) a system which provides for the acceptance for customs valuation purposes of the highest of two alternative values;

v) prices of goods in the domestic markets of the country of export;

g) production costs that are not used when applying the computed method to determine the customs value;

d) prices of goods supplied from the country of export to third countries;

e) minimum customs values;

j) arbitrarily set or not firmly confirmed price of goods.

At the request of a declarant or customs broker, a customs authority shall announce the customs value of goods that is determined according to this Article and the method used to determine such value.

When documents confirming the costs incurred on the territory of the Republic of Uzbekistan are not available, use an expert assessment per the procedure established by the State customs committee of the Republic of Uzbekistan for determining the customs value using deductive method for customs cost identification shall be allowed. In this case, the customs value of a unit of goods shall be determined with subsequent recalculation of the customs value for the entire consignment.