Article 321. Conditional release of goods if a declarant or customs broker cannot determine its customs value

When it is impossible to determine customs value of goods, a customs authority shall conduct conditional release of goods based on a formal application of a declarant or customs broker. In this case, a customs authority shall independently determine conditional customs value of goods in the manner prescribed by this Chapter.

When it is impossible to determine customs value of goods, they shall be conditionally released if a declarant or customs broker pays customs charges, which are calculated based on the customs value of goods determined by a customs authority, or provides security for their payment.

A customs authority shall inform a declarant or customs broker in writing or electronically about the amount of the conditional customs value of goods and required security for payment of customs charges within three working days after the receipt of a formal application.

Period of validity of security for payment of customs charges is sixty calendar days from the date of release of goods.

After a declarant or customs broker submits documents confirming customs value of goods, the customs value and corresponding customs charges shall be recalculated upon filing a form for adjustment of the customs value of goods and (or) customs charges.

In case the documents confirming the customs value of the goods are not submitted, after the expiration of the period established in accordance with part four of this Article, the amount of security for the payment of customs duties is transferred to the State Budget of the Republic of Uzbekistan. In this case, the adjustment of the customs value of the goods and (or) customs payments is carried out in accordance with Article 266 of this Code, which will be the final decision regarding the customs value of the goods.