Article 40. Transfer of rights of use and (or) disposal of goods placed under the customs regime of temporary export to another individual

Transfer of the right to use and (or) dispose of goods placed under the customs regime of temporary export to another legal entity or an individual of the Republic of Uzbekistan or to a foreign individual accredited in the authorized state bodies until the end of the customs regime of temporary export shall be authorized.

The rights to use and (or) dispose of goods placed under the customs regime of temporary export are considered transferred to another legal entity or individual of the Republic of Uzbekistan or to a foreign individual accredited with authorized state bodies from the moment the customs body accepts the cargo customs declaration submitted by this person for placement under the customs regime of temporary export of this goods without actually presenting the goods to the customs authority.

The transfer of the right to use and (or) dispose of goods placed under the customs regime of temporary export to another legal entity or individual of the Republic of Uzbekistan or to a foreign individual, who is accredited in the authorized state bodies, in accordance with Part 2 of this Article, shall not change temporary export period established by Article 39 of this Code.