Article 322. Basis for calculation of customs charges

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

Depending on the types of applicable rates, customs value of goods and (or) its quantity shall serve as the basis for calculating a customs duty, excise tax and corresponding customs fees except the cases provided for by law.

Basis for calculating a value added tax is customs value of goods plus payable customs duty and, in case of excisable goods, the amount of excise tax payable is added as well.

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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 322. Basis for calculation of customs charges Customs code of the Republic of Uzbekistan. neolex.uz/en/laws/law-2876352/322 (lex.uz/docs/5535133)