Article 3391. General security for the payment of customs duties

If several customs operations are carried out by the same person within a specific period of time, a general security for the payment of customs duties may be provided by one of the methods established in Article 339 of this Code to secure the payment of customs duties arising during the performance of all such customs operations, with the exception of the methods specified in the second and sixth paragraphs of Article 339 of this Code.

The customs authority shall accept the general security for the payment of customs duties, provided that the customs duties can be collected by this customs authority at the expense of such security.

The general security for the payment of customs duties shall be provided to the customs authority releasing the goods.

The payer shall provide the general security for the payment of customs duties for one or more obligations to secure the payment of customs duties arising in the cases established in Articles 336, 337, and 338 of this Code.

The general security for the payment of customs duties shall be accepted by the customs authorities for the period specified in the payer's application. In this regard, the validity period of the general security for the payment of customs duties must exceed the timeframes for the fulfillment of obligations by the payer to secure the payment of customs duties arising within the period specified in the payer's application.

The procedure for applying the general security for the payment of customs duties shall be established by the Customs Committee under the Ministry of Economy and Finance of the Republic of Uzbekistan.