Article 328. Procedure for payment of customs duties

Customs payments shall be paid by the payer into the personal treasury accounts of the customs authorities opened for these purposes in accordance with the legislation.

The customs authorities shall maintain records of the paid and levied customs payments, as well as penalties and fines, by reflecting them in the personal account of the payer in the information system of the customs authorities. The procedure for maintaining the personal account of the payer shall be established by the Customs Committee under the Ministry of Economy and Finance of the Republic of Uzbekistan in coordination with the Ministry of Economy and Finance of the Republic of Uzbekistan.

Funds received from paid customs payments shall be automatically transferred by the customs authorities to the State Budget of the Republic of Uzbekistan within three working days from the date of release of the goods, or from the date of performance of actions or procedures by the customs authority for customs payments whose payment is not linked to customs clearance.

Customs payments shall be paid in the national currency, unless otherwise provided for by the legislation.