Article 335. Procedure for return of advance funds

A payer shall have the right to request return of advance funds within three years from the day following the day of last use.

In order to return advance funds, a payer shall file a formal application with a customs authority to return advance funds, whose treasury account had been deposited with indicated funds. Simultaneously with a formal application, a payer shall provide a customs authority with a statement with reconciliation of mutual payments between a payer and a customs authority.

A customs authority shall verify the data specified in the reconciliation statement of mutual payments within a period of not more than fifteen working days.

A customs authority shall return advance funds within three working days from the day following the day of signing of the reconciliation statement by a customs official and a payer.

If a payer has outstanding customs charges as well as penalties or interest, a payer shall receive the amount of advance funds less the specified outstanding amount with the consent of a payer.

If a formal application to return advance funds is not submitted within the period specified in part one of this Article, a customs authority shall transfer these funds to the State budget of the Republic of Uzbekistan.