Article 369. Classification of goods

Classification of goods shall be implemented according to the following:

basic rules for interpreting the Commodity nomenclature of foreign economic activity of the Republic of Uzbekistan;

notes to subheadings at any level of classification.

When classifying goods as additional material, which makes it possible to specify the product code by its characteristics, explanations to the Harmonized system for description and coding of goods of the World Customs Organization, the Commodity nomenclature of foreign economic activity of the Commonwealth of Independent States and the Commodity nomenclature of foreign economic activity of the Republic of Uzbekistan shall be used.

A customs authority shall publish decisions on classification of certain types of goods to ensure uniform interpretation of the Commodity nomenclature of foreign economic activity of the Republic of Uzbekistan.

A customs authority shall independently classify goods and make a decision on their classification in case when incorrect classification of goods is identified during customs clearance.

The decisions of customs authorities on classification of goods for customs purposes are binding.

Decisions of customs authorities, actions (inaction) of their officials can be appealed in the prescribed manner.