Article 66. Temporary import of goods with payment of periodic customs charges

Periodic customs charges:

shall be calculated for each full and incomplete calendar month of goods being under the customs regime of temporary import in foreign currency in the amount of five percent of the amount of customs duties and taxes that would be payable if these goods are placed under the customs regime of release for free circulation (import) on the day they are placed under the customs regime of temporary import;

shall be paid in the national currency of the Republic of Uzbekistan at an official exchange rate established by the Central Bank of the Republic of Uzbekistan on the payment day;

shall be transferred to the State budget of the Republic of Uzbekistan.

Rates of customs charges that are in effect on the day the goods are placed under the customs regime of temporary import shall be applied when calculating periodic customs charges.

An individual who places goods under the customs regime of temporary import paying periodic customs charges shall have the following rights:

pay the total amount of due customs charges;

pay periodic customs charges monthly or quarterly before the start of the relevant period.

Total amount of payable periodic customs charges shall not exceed the amount of customs charges calculated in foreign currency which would be payable if these goods are placed under the customs regime of release for free circulation (import) on the day of their customs clearance under the customs regime of temporary import.

Paid amounts of periodic customs charges:

shall not be refunded in case of export of temporarily imported goods or their placement under other customs regimes;

shall be counted towards the amount of customs charges payable when these goods are placed under the customs regime of release for free circulation (import).