Article 41. Completion of customs regime of temporary export

Temporarily exported goods shall be re-imported into the customs territory no later than the day of temporary export period expiration.

An authorized individual can end the customs regime of temporary export by placing goods under a different customs regime by leaving these goods outside the customs territory, except for cases when, in accordance with customs legislation, temporarily exported goods are subject to mandatory re-import into the customs territory. In this case, end of temporary export customs regime shall be allowed without actual presentation of goods to a customs authority.

When the customs regime of temporary export is changed to the customs regime of export, customs value and quantity of goods shall be determined on the day of their placement under the customs regime of temporary export and rates of customs duties and taxes — on the day of registration by a customs authority of a customs declaration to place goods under the customs regime of export.

If the customs regime of temporary export is not ended within the period established by Article 39 of this Code, customs duties and taxes, which are calculated based on the customs value of the goods and (or) their quantity during export and the rates of customs duties and taxes in effect on the day when goods are declared for the customs regime of temporary export, shall be paid.

Continuation of the customs regime of temporary export without ending it within the period established by Article 39 of this Code shall be allowed in the following cases:

destruction or irretrievable loss of goods due to an accident or force majeure;

withdrawal of goods from possession of an authorized individual because of decisions of bodies or actions (inaction) of officials of a foreign country where they are located.

Obligation to confirm circumstances that lead to destruction or loss of goods shall rest with the individuals who are responsible for compliance with requirements and conditions of a customs regime. Circumstances that have arisen on the territory of foreign countries shall be confirmed by diplomatic or consular institutions of the Republic of Uzbekistan in foreign countries or by the authorized bodies of a country where these circumstances occur.

In the cases specified in part five of this Article, an individual, who temporarily exports goods and does not return them within the time period established by Article 39 of this Code, shall not be liable for non-compliance with requirements and conditions of the customs regime of temporary export.