Article 316. Costs included into transaction price of exported goods

When determining the customs value of exported goods, transaction price shall include the following expenses if they are not included in it:

a) costs of delivery of goods to location of export from the customs territory:

transportation cost;

costs of loading, unloading, reloading and transshipment of goods;

insurance costs;

b) costs incurred by a seller:

commissions and brokerage fees excluding commissions for purchase of goods;

cost of containers and (or) other multi-trip packaging, if they are considered as a whole with evaluated goods based on the Commodity nomenclature of foreign economic activity of the Republic of Uzbekistan;

cost of packaging including the cost of packaging materials and packaging work;

v) license and other payments for use of intellectual property which a buyer must directly or indirectly make as a condition for sale of evaluated goods;

g) part of a seller's direct or indirect income from any subsequent resale, transfer or use of evaluated goods outside the customs territory.

Components specified in part one of this Article, which are included into the transaction price, shall be determined based on payment documents (invoices, payment orders, receipts) submitted by an authorized individual for goods, works and services (transportation, insurance, certification, brokerage services).