Article 334. Funds for payment of future customs charges

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

A payer can transfer funds to a treasury account of a customs authority for future customs charges (hereinafter referred to as advance funds) prior to accepting a customs declaration.

Advance funds can be used for the following per the payer's instructions:

to pay customs charges;

towards fulfillment of obligations to pay penalties, interest;

to pay outstanding customs charges;

for security for payment of customs charges.

Advance funds cannot be considered as customs charges until a payer gives instructions to a customs authority. Submission of a customs declaration or formal application to use advance funds towards fulfillment of obligations to pay penalties, interest, security for payment of customs charges or pay customs charges can be considered as payer's instructions.

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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 334. Funds for payment of future customs charges Customs code of the Republic of Uzbekistan. neolex.uz/en/laws/law-2876352/334 (lex.uz/docs/5535133)