Article 349. Penalty for late payment of customs charges

A payer shall be charged a penalty for late payment of customs charges. Penalty shall be paid in addition to the amount of outstanding customs charges regardless of enforcing measures to collect them as well as other sanctions for violation of the customs legislation.

Payer's obligation to pay penalty shall arise on the date of accrual of outstanding customs charges and end on the day the customs charges and penalties are actually paid.

The interest rate of the late payment fee is calculated for each calendar day of non-fulfillment of the obligation to pay it, in an amount equal to one three-hundredth of the refinancing rate of the Central Bank of the Republic of Uzbekistan in effect at that time, applied to the amount of debt for the payment of customs duties.

Penalty shall be charged at the rate of 0.033 percent of the amount of outstanding customs charges for each calendar day of non-payment.

Total penalty amount cannot exceed the amount of outstanding customs charges.

Penalties shall be paid, collected and refunded in the manner prescribed by Chapters 46, 48 and 49 of this Code on payment and refund of customs charges and collection of outstanding customs charges.