Article 354. Conditions for refund of overpaid or overcollected customs charges

Amounts of overpaid or overcollected customs charges, including those transferred to the State budget of the Republic of Uzbekistan, shall be credited against an account of advance funds or returned by a customs authority to a payer in the following cases:

recalculation of customs charges due to adjustment of customs value of goods and (or) customs charges;

if conditions of a customs regime provide for the return of previously paid amounts of customs charges;

if customs charges are assessed on goods in violation of an established procedure for their calculation;

changes in rates of customs charges;

restoration of privileges on payment of customs charges for goods imported into the customs territory;

if the goods in respect of which the payment of customs payments has been made are subject to destruction under customs control;

the return of a part of the paid amounts of customs duties for storage when the goods are issued in connection with the liquidation of the customs warehouse, the owner of which is the customs authority;

identifying technical errors in calculation of customs charges that result in overpayments.

Amounts of overpaid or overcollected customs charges can be returned in other cases according to the legislation.

The refund of the amounts of overpaid or over-collected customs duties due to an error of the customs authority shall be carried out on a priority basis.