Article 318. Declaration of customs value of goods

Customs value of goods shall be declared to a customs authority by a declarant or customs broker when declaring goods with filing a customs value declaration.

Declaration of customs value is a document that is an integral part a customs cargo declaration, which contains information on the customs value of goods, and submitted by a declarant or customs broker to a customs authority simultaneously with a cargo customs declaration.

The State customs committee of the Republic of Uzbekistan shall approve the template and procedure for filling declaration of customs value.

Customs value of goods declared and information on its determination provided by a declarant or customs broker must be based on reliable, quantitatively determined and documented information.

A declarant or customs broker shall have the right to declare customs value of a consignment of goods adjusted by an amount corresponding to the amount of loss, shortage, damage of goods that are detected before the customs value of declared goods is declared. The fact of loss, shortage, damage of goods must be confirmed by a statement of an expert organization and customs inspection statement.

A customs value declaration shall be filed for all goods transported across the customs border when declaring those customs regimes that require payment of customs charges with the exception of cases specified in part seven of this Article.

A customs value declaration shall not be required and customs value shall be declared in a cargo customs declaration if:

customs value of a consignment of goods imported into the customs territory does not exceed the amount equivalent to one thousand US dollars with exception of multiple deliveries within the framework of one contract (agreement, treaty) as well as repeated deliveries of the same goods by one sender to an address of the same recipient under various contracts (agreements, treaties);

transported goods are exempted from customs charges;

if the goods are placed under the customs regimes of customs transit, temporary storage, customs warehouse, destruction, or abandonment in favor of the state.