Article 314. Determination of the customs value of data storage devices

Customs code of the Republic of Uzbekistan · Date: 20.01.2016 · In force

The customs value of data storage devices shall be determined after value of information is established using the methods for determining the customs value of goods specified in this Chapter.

When determining the customs value of data storage devices imported into the customs territory and containing software for data processing equipment, only the cost of a data storage device shall be taken into account provided that the cost of software and (or) the cost of a data storage device is excluded from the actual paid price or payable price for the evaluated goods.

If the software is part of goods that is not a data storage device and is aimed at operation of these goods, which will not be able to perform its inherent functions without such software, the software cost shall not be separated from the cost of goods.

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Source of the text

National Database of Legislation of the Republic of Uzbekistan (lex.uz). Original on lex.uz: lex.uz/docs/5535133

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Cite as: Article 314. Determination of the customs value of data storage devices Customs code of the Republic of Uzbekistan. neolex.uz/en/laws/law-2876352/314 (lex.uz/docs/5535133)