Article 327. Timeline for payment of customs charges

Customs charges shall be paid before or simultaneously with acceptance of a customs declaration except for the cases specified in parts two and three of this Article.

Deadline for payment of customs charges shall be determined for certain categories of goods as follows:

goods transported by pipelines or power lines — according to Article 172 of this Code;

conditionally released goods when used for purposes other than those related to granted customs privileges — the first day of non-compliance with restrictions on use and disposal of goods;

illegally transported goods across the customs border — the day of crossing the customs border. If it is impossible to establish such a day, the date when the customs authorities established the fact of illegal movement of goods across the customs border shall be considered as the date for payment of customs charges;

goods temporarily imported into the customs territory — according to Article 66 of this Code.

When granting a deferral or installment plan for payment of customs charges, the deadline for their payment shall be the last day of payment of the granted deferral or installment plan for payment of customs charges.

Customs fees not related to customs clearance, payable under the established procedure, shall be paid before the customs authorities perform the relevant actions or procedures, or within the customs territory in accordance with the procedure established by the Cabinet of Ministers of the Republic of Uzbekistan.

If the deadlines for payment of customs charges are not met, a penalty shall be charged for late payment of customs charges according to Article 349 of this Code.