Article 357. Procedure for return of amounts of overpaid or overcollected customs charges

Amounts of overpaid or overcollected customs charges shall be returned by adjusting customs value and (or) customs charges previously accrued during customs clearance.

Amounts of overpaid or overcollected customs charges shall be returned:

to a payer's account indicated in a formal application;

to a treasury account of a customs authority in the cases specified in part three of this Article;

in the currency of payment;

against advance funds;

for providing security of payment of customs charges under another obligation to customs authorities.

If a payer has outstanding customs charges, penalties or interest, a customs authority shall settle them against amounts of overpaid or overcollected customs charges with the consent of a payer. In this case, a payer shall receive the amount of overpaid or overcollected customs charges minus the amount of outstanding customs charges, penalties or interest per the specified outstanding amount.

When amounts of overpaid or overcollected customs charges are returned, interest shall not be paid on them and the amount of the returned charges shall not be indexed.

Amounts of overpaid or overcollected customs charges shall be returned from a treasury account of a customs authority by types of customs charges using funds of other payers whose goods are customs cleared and are subject to transfer to the State budget of the Republic of Uzbekistan.