Article 356. Decision of a customs authority on return of amounts of overpaid or overcollected customs charges

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

A customs authority shall make a decision on a payer's formal application for return of amounts of overpaid or overcollected customs charges within ten working days from the day following the day of receipt of the formal application and submission of the required documents.

If a customs authority needs to verify information stated in a payer's formal application for return the amounts of overpaid or overcollected customs charges and submitted documents, response time for consideration of a formal application shall be extended for no more than ten working days.

When a decision to return the amounts of overpaid or overcollected customs charges is made, a customs authority shall notify the applicant in writing. After a written notification, the applicant jointly with a customs authority shall prepare a statement of reconciliation of mutual payments.

If a customs authority makes a decision to refuse to return the amounts of overpaid or overcollected customs charges, a customs authority shall notify the applicant of the decision in writing indicating the reasons for refusal.

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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 356. Decision of a customs authority on return of amounts of overpaid or overcollected customs charges Customs code of the Republic of Uzbekistan. neolex.uz/en/laws/law-2876352/356 (lex.uz/docs/5535133)