Article 332. Interest on deferral or installment plan for payment of customs charges

Interest shall be charged for each day of granted deferral or installment plan for payment of customs charges, which is calculated based on the amount of due customs charges in the amount of fifty percent of the refinancing rate established by the Central Bank of the Republic of Uzbekistan recalculated for one day.

Interest shall be paid before or simultaneously with payment of customs charges that are deferred or paid by installments, but no later than the day following the expiration date of the granted deferral or installment plan.

Interest is not accrued and is not paid when granting a deferral or installment payment of customs payments to authorized economic operators and in the cases provided for in Parts five and eleven of Article 329 of this Code, as well as when paying the full amount of customs payments in the first fourteen calendar days from the date of the granted deferral or installment.

Interest on deferral or installment plan for customs charges shall be paid, collected and refunded in the manner prescribed by this chapter as well as chapters 48 and 49 of this Code.