Customs code of the Republic of Uzbekistan

20.01.2016

Section I. General Provisions

Chapter 1. Basic Provisions

Article 1. Relations governed by the Customs code of the Republic of Uzbekistan

This Code shall govern relations related to determination of a procedure for moving goods and vehicles across the customs border of the Republic of Uzbekistan, collection of customs charges, customs clearance, implementation of customs control, prevention, detection and suppression of violations of customs legislation.

Article 2. Customs legislation

Customs legislation shall consist of this Code and other legislative acts.

If an international agreement of the Republic of Uzbekistan establishes rules other than those provided by the customs legislation of the Republic of Uzbekistan, then the rules of the international agreement shall apply.

Article 3. Operation of legislation in time

In customs, legislative acts, which are in force on the day when a customs authority accepts a customs declaration and other documents, shall be applied.

Customs legislative acts shall not have retroactive effect and they shall be applied to relations that arise after their entry into force, unless otherwise provided by this Article.

Customs legislative acts that eliminate or reduce liability for violation of customs legislation shall be retroactive.

Customs legislative acts, which provide for cancellation of customs charges, reduction in rates of customs charges, cancellation of obligations or otherwise mitigation of position of participants of foreign economic activity, except cases specified in part three of this Article, can be retroactive, if explicitly specified in the customs legislative acts.

Customs legislative acts shall come into force on the day of their official publication unless a later date is indicated in the acts.

Responsibility for violation of customs legislation shall be applied based on legislative acts that are in force on the day of the customs violation.

Article 4. Priority of rights of a participant of foreign economic activity

All irreconcilable contradictions and ambiguities of the customs legislation shall be interpreted in favor of a participant of foreign economic activity.

Chapter 2. General definitions used in this code

Article 5. Customs territory and customs border of the Republic of Uzbekistan

Customs territory of the Republic of Uzbekistan (hereinafter referred to as the "customs territory") consists of the land territory of the Republic of Uzbekistan, territorial and internal waters and air space above them.

Free customs zones and free warehouses may be established within the territory of the Republic of Uzbekistan. In this case, goods placed therein shall, for the purposes of payment of customs duties and application of economic policy measures, be deemed to be located outside the customs territory.

The boundaries of the customs territory shall constitute the customs border of the Republic of Uzbekistan (hereinafter referred to as the customs border).

Article 6. Customs purposes

Customs purposes shall include the following:

ensuring compliance with customs legislation when moving goods and vehicles across the customs border, transporting, storing and processing goods;

ensuring timeliness and accuracy of customs charges;

ensuring compliance with economic policy measures, requirements and conditions of customs regimes;

suppression and prevention of violations of customs legislation.

Article 7. Authorized individual

An authorized individual is the owner of goods and (or) vehicles or a person who has powers in relation to goods and (or) vehicle according to the customs legislation or acts on behalf of the owner based on an appropriate agreement or a power of attorney.

Article 71. Authorized economic operator

Legal entities that meet the relevant requirements established by law can obtain the status of an authorized economic operator.

The procedure for obtaining the status of an authorized economic operator, the selection criteria for inclusion in the Register of Authorized Economic Operators and the list of special simplified customs procedures carried out by an authorized economic operator are determined by the Cabinet of Ministers of the Republic of Uzbekistan.

The State Customs Committee of the Republic of Uzbekistan maintains the Register of Authorized Economic Operators and ensures that it is posted and updated at least once a month on its official website.

Article 8. Legal entities and individuals

A legal entity is:

an organization created in accordance with the legislation of the Republic of Uzbekistan;

a foreign organization established in accordance with the legislation of a foreign country;

an international organization established in accordance with the legislation of the Republic of Uzbekistan, a foreign country or an international agreement.

Individuals are citizens of the Republic of Uzbekistan, citizens of foreign countries, stateless persons and individuals engaged in entrepreneurial activities without forming a legal entity (individual entrepreneurs).

Article 9. Shipping documents

Commercial and transport documents are shipping documents.

Commercial documents shall include a bill (invoice), shipping and packing lists and other documents that are used in foreign trade and other activities to confirm transactions on movement of goods across the customs border.

Transport documents shall include a bill of lading, invoice or other documents that confirm the fact of a contract for transportation of goods and accompanying them in during transportation.

Article 10. Unchanged condition of goods

Unchanged condition of goods is keeping all their properties at same level, which takes place when goods are placed under this customs regime, upon completion of a customs regime, except the changes that occurred due to natural wear and tear or loss under normal conditions of transportation and (or) storage.

Article 11. Standard output of processed products

Standard output of processed products is the amount of processed products manufactured during production process from one unit of the amount of goods used in processing in absolute terms or in percentage terms.

Article 12. Measures to ensure safety of goods

Measures to ensure safety of goods shall include the following:

cleaning, airing, drying including using heat influx;

ensuring optimal storage temperature regime including cooling, freezing, heating;

providing protective packaging, application of protective coating and preservatives;

painting to protect against rust, use of protective additives;

applying anti-corrosion coating.

Other types of measures can also be classified as measures to ensure safety of goods based on the nature of goods in accordance with the legislation.

Article 13. Goods and vehicles

Goods are any movable property, which is transported across the customs border, including the national currency of the Republic of Uzbekistan, currency assets and other securities, electric, thermal and other types of energy, intellectual property, vehicles, except for vehicles specified in part four of this Article.

Goods of Uzbekistan are goods originating from the Republic of Uzbekistan or goods released for free circulation in the customs territory or acquired the status of such according to this Code.

Foreign goods are goods that are not specified in part 2 of this Article and goods that have acquired the status of foreign goods according to this Code.

A vehicle is an asset used to carry goods and passengers. A vehicle is any watercraft, aircraft, motor vehicle, railway vehicle (railway rolling stock, unit of a railway rolling stock) or a container and spare parts, accessories and equipment, fuels and lubricants, cooling and other technical liquids contained in refueling tanks that are included into technical passports or technical forms according to their design, if they are transported together with these vehicles.

Article 14. Force majeure

Force majeure are extraordinary and unforeseen circumstances under given conditions caused by natural phenomena (earthquakes, landslides, hurricanes, droughts, etc.) or other circumstances beyond will and actions of legal entities and individuals in connection with which they cannot fulfill their obligations.

Article 15. Other definitions used in this code

Other definitions shall be used in this Code as follows:

customs broker — a legal entity of the Republic of Uzbekistan, carrying out customs clearance operations on the basis of a contract on behalf of the declarant or an authorized person and on behalf of him;

customs — a set of methods and means of ensuring compliance with customs legislation aimed at achieving economic, regulatory and law enforcement goals;

customs escort — escort of motor vehicles by customs authorities under customs control;

customs operation — an action in relation to goods and vehicles performed by a customs authorities official and (or) an authorized individual during customs clearance of goods and vehicles;

customs regime — a set of regulations that determine, for customs purposes, status of goods and vehicles, which are transported across the customs border;

customs procedure — a set of customs operations performed for customs purposes;

declarant — an individual who conducts customs declaration of goods and (or) vehicles on his own behalf or on whose behalf goods and (or) vehicles are being declared;

declaration — a statement, which is presented to customs authorities, with required information on goods and (or) vehicles which are transported across the customs border and (or) which are under customs control;

measures of economic policy — restrictions on import into and export from the customs territory of goods and (or) vehicles including quotas, licensing and other measures to govern interaction of the country's economy with the world economy;

carrier — an individual who executes transportation of goods under customs control or who is responsible for use of a vehicle;

consignment of goods — goods or their part which are addressed to one recipient based on one transport document or sent under one postal waybill or transported as a carry-on and accompanied luggage of one individual crossing the customs border;

movement of goods and (or) vehicles across the customs border — import into or export from the customs territory of goods and (or) vehicles;

free circulation of goods — circulation of goods in the customs territory without established prohibitions and restrictions;

release of goods — an action by customs authorities that completes customs clearance and permits use and (or) disposal of goods based on conditions of the declared customs regime;

cargo operations — transportation, loading, unloading, reloading, repairing damaged packaging, packaging, repackaging and acceptance for transportation of goods and (or) vehicles under customs control;

Unified automated information system of the State customs committee of the Republic of Uzbekistan (information system of customs authorities) — an automated system of the State customs committee of the Republic of Uzbekistan which allows entry, registration and monitoring of documents and information on goods and vehicles moved across the customs border for their customs control.

Chapter 3. Movement of goods and vehicles across the customs border

Article 16. Conditions for movement of goods and (or) vehicles across customs border

Actions directly targeted at moving goods and (or) vehicles across the customs border shall include:

entry (driving) into the customs control zone of an individual, who crosses the customs border;

the entry of the vehicle into the checkpoint across the State Border of the Republic of Uzbekistan for the purpose of crossing the customs border;

transfer of goods to transport organizations or operators and postal service providers for international postal and courier shipments to send to or outside the customs territory;

actions of an individual aimed at actual crossing of the customs border by goods and (or) vehicles outside the areas that are established in accordance with the legislation.

Conditions for import of goods and (or) vehicles into the customs territory are actual crossing of the customs border and implementation of all subsequent actions with goods and (or) vehicles before their release by the customs authorities, which are specified in this Code.

When importing goods and (or) vehicles into the customs territory, a carrier shall deliver them to the location of a customs authority of destination or another place within timelines that are established by Article 218 of this Code. Changing condition of goods or damaging their packaging and seals, stamps and other means of customs identification shall not be allowed.

Conditions for export of goods and (or) vehicles from the customs territory is filing a customs declaration or implementation of other actions specified in part one of this Article, which are directly aimed at export of goods and (or) vehicles from this territory and all subsequent actions with goods and (or) vehicles, which are specified in this Code, before they actually cross the customs border.

Export of goods from the customs territory shall be allowed after they are placed under an appropriate customs regime applicable to the exported goods according to this Code. Goods and (or) vehicles cannot be exported from this territory without customs control. Customs control can be conducted by a customs authority based on prior notification provided to a carrier about an intention to export goods and (or) vehicles.

National currency of the Republic of Uzbekistan and currency assets shall be moved across the customs border according to the legislation.

Article 17. Notification of customs authorities about import (export) of goods and (or) vehicles

When importing goods and (or) vehicles into the customs territory, a carrier shall notify a customs authority about crossing the customs border.

Carrier or other interested individual shall have the right to provide a customs authority with preliminary information on goods and (or) vehicles prior to their actual arrival into the customs territory.

In cases stipulated by international agreements and (or) legislation of the Republic of Uzbekistan, a carrier or other interested person shall provide a customs authority with preliminary information about goods and (or) vehicles before their actual arrival into the customs territory.

When exporting goods and (or) vehicles outside the customs territory, an individual moving goods and (or) vehicles shall give an advance notice to the customs authorities of their intention to export these goods and (or) vehicles. A customs authority shall establish the time and place where the goods and (or) vehicles must arrive for customs clearance. If an individual, who moves goods and (or) vehicles, does not give a specified notice, then such an obligation shall vest on a carrier.

When crossing the customs border, a notice to the customs authority shall be given by presenting goods and (or) vehicles, their shipping documents to the customs authority located at the customs border checkpoint.

Customs authorities shall not have the right to reject acceptance of the documents that are specified in part five of this Article.

Notice on movement of goods across the customs border through pipelines and power lines shall be given according to Chapter 25 of this Code.

The requirements of this Article shall not apply to river vessels and aircrafts that cross the customs territory without stopping at a river port or an airport located on the territory of the Republic of Uzbekistan.

Article 18. Documents for submission when importing goods and (or) vehicles into customs territory

When importing goods and (or) vehicles into the customs territory, a carrier shall submit the following to the customs authority:

1) for international transport by motor vehicles:

a) documents on a motor vehicle:

certificate of registration of a motor vehicle according to the Convention on Road Traffic (Vienna, November 8, 1968);

permission of an authorized body for entry, exit and transit of foreign motor vehicles through the territory of the Republic of Uzbekistan in cases specified in the international agreements of the Republic of Uzbekistan;

a motor vehicle certificate of authorization for international transport of goods with customs seals and stamps according to the requirements of the Customs Convention on the International Transport of Goods under Cover of TIR Carnets (Geneva, November 14, 1975), in case of transportation of goods under International Road Transport (hereinafter — TIR) Carnets;

a motor vehicle certificate of authorization for transport of perishable goods, in the case of transport of perishable goods;

a motor vehicle certificate of authorization to transport hazardous cargo, in case of transport of hazardous cargo;

b) documents on goods:

CMR note according to the requirements of the Convention on the Contract for the International Carriage of Goods by Road (Geneva, May 19, 1956);

TIR Carnet according to the Customs Convention on the International Transport of Goods under Cover of TIR Carnets (Geneva, November 14, 1975), in the case of transport of goods under TIR Carnets;

commercial documents;

documents that are specified in the regulations of the Universal Postal Union to accompany international postal shipments;

v) information that must be included into the documents that are specified in subparagraphs "a" and "b" of this paragraph:

carrier name and postal address;

location (country) of acceptance of goods for transportation and location (country) intended for delivery;

country of origin and country of destination of goods;

name and postal address of the sender and recipient of goods;

commodity name and codes according with the Harmonized commodity description and coding system of the World Customs Organization at a level of at least six characters, except international postal and courier shipments;

gross weight (in kilograms) and invoice value of goods for each specified commodity code;

number of packages;

container identification numbers;

2) for international carriage by water transport:

a) documents:

general declaration;

declaration for goods;

declaration on ship's stores;

declaration of personal belongings of the ship's crew;

crew list;

list of passengers;

transport documents;

commercial documents;

documents that are specified in the regulations of the Universal Postal Union to accompany international postal shipments;

b) information that must be included into the documents that are specified in subparagraph "a" of this paragraph:

vessel registration number and its nationality;

vessel name;

captain's last name;

shipping agent name and address;

number of passengers on a ship, their full names, citizenship (nationality), date and place of birth, port of embarkation and disembarkation;

crew number and composition;

name of vessel port of departure and port of call;

commodity name and codes according to with the Harmonized commodity description and coding system of the World Customs Organization at a level of at least six characters, except international postal and courier shipments;

gross weight (in kilograms) and invoice value of goods for each specified commodity code;

number of packages;

name of a port of loading and port of unloading of goods;

numbers of bills of lading or other documents that confirm the fact and content of a contract for sea (river) carriage of goods to be unloaded at this port;

name of ports of unloading of goods that remain on board;

ship's supplies that are available on a ship indicating their quantity;

description of placement of goods on a ship;

3) for international air transport:

a) documents according to the Convention on International Civil Aviation (Chicago, December 7, 1944):

general declaration;

cargo list;

air waybill;

commercial documents attached to the air waybill. When transporting goods in consignments, these documents are submitted with the first consignment of goods;

documents that are specified in the regulations of the Universal Postal Union to accompany international postal shipments;

b) information that must be included into the documents that are specified in subparagraph "a" of this paragraph:

indication of nationality marks and aircraft registration marks;

flight number, route, aircraft point of departure and destination;

name of an aircraft operator;

number of crew members;

commodity name and codes according to the Harmonized commodity description and coding system of the World Customs Organization at a level of at least six characters, except international postal and courier shipments;

air waybill number, number of packages on an air waybill and in consignment;

name of departure and destination point of goods;

number of onboard supplies loaded on board of a departing aircraft (number of units and name of each commodity);

presence of international postal and courier shipments on board of an aircraft;

gross weight (in kilograms) and invoice value of goods for each specified commodity code;

4) for international rail transport:

a) documents according to the Agreement on International Goods Transport by Rail (November 1, 1951):

shipping documents;

transfer list for railway rolling stock;

documents that are specified in the regulations of the Universal Postal Union to accompany international postal shipments;

b) information that must be included into the documents that are specified in subparagraph "a" of this paragraph:

name and postal address of a shipper of goods;

name and postal address of a recipient of goods;

name of a departure and destination station of goods;

commodity name and codes according to the Harmonized commodity description and coding system of the World Customs Organization at a level of at least six characters, except international postal and courier shipments;

gross weight (in kilograms) and invoice value of goods for each specified commodity code;

number of packages;

identification numbers of containers.

The documents specified in part one of this Article shall be submitted to the customs authorities in the official language or in other languages used in international transportation. Documents that are submitted in other languages used for international transportation, if necessary, must be translated into the official language certified by a carrier.

With regard to goods and (or) vehicles, import of which into the territory of the Republic of Uzbekistan requires getting authorization documents, a customs authority shall independently check availability of such a document in a customs authorities information system.

When importing goods and (or) vehicles into the customs territory, a customs authority shall not have the right to request other documents and information, except for those specified in this Article.

Article 19. Documents to be submitted when exporting goods and (or) vehicles from the customs territory

When exporting goods and (or) vehicles from the customs territory, a carrier shall submit to the customs authority a customs declaration or other document allowing their export from the customs territory and, depending on transport type used for transportation of goods, documents and information specified in Article 18 of this Code.

Article 20. Place and time of movement of goods and (or) vehicles across customs border

Movement of goods and (or) vehicles across the customs border during their import into and export from the customs territory shall be allowed at checkpoints across the customs border and implemented during working hours of customs authorities with a stop of vehicles at specially designated places. If this requirement is not met, the customs authorities shall force these vehicles to stop.

Checkpoints across the customs border are the following specially equipped locations through which the import or export of goods shall be implemented:

when moving by air — airport of destination (departure) or the first (last) airport on the customs territory where an aircraft with goods lands (takes off) and unloads (loads) goods;

when moving by river transport — the first (last) river port of unloading (loading) or river port of reloading in the customs territory;

when moving by pipelines and power lines — place of installation of metering devices as agreed with the State customs committee of the Republic of Uzbekistan;

when moving by other means of transport not specified in paragraphs two and three of Part 2 of this Article — the first (last) customs authority along the route.

Locations of checkpoints across the customs border, working hours of customs authorities, locations of stops and parking of vehicles, duration of parking and designation of these locations at checkpoints shall be determined by the State customs committee of the Republic of Uzbekistan in agreement with the relevant authorized bodies and organizations.

The Cabinet of Ministers of the Republic of Uzbekistan shall determine locations of checkpoints at the customs border in places where they overlap with the State Border of the Republic of Uzbekistan.

Duration of parking of vehicles cannot be decreased to the detriment of interests of customs control and customs clearance.

Vehicles shall depart from established locations of stopping and parking after completion of required customs procedures.

Movement of goods and (or) vehicles across the customs border outside the established location can be conducted by decision of the Cabinet of Ministers of the Republic of Uzbekistan.

Provisions of this Article shall not apply to goods transported by river crafts and aircrafts that cross the customs territory without stopping at a river port or airport located on the territory of the Republic of Uzbekistan.

Customs authorities shall present information about checkpoints across the customs border, established prohibitions and restrictions, on the working hours of the customs authorities in a publicly accessible form.

Article 21. Customs control and customs clearance

Goods and vehicles transported across the customs border shall be subject to customs control and customs clearance.

Customs control is a set of measures implemented by customs authorities including with use of a risk management system to ensure compliance with legislation and international agreements of the Republic of Uzbekistan.

Customs clearance is a set of customs operations implemented by customs officials to ensure customs control over goods and vehicles moving across the customs border.

When exercising customs control and customs clearance, customs authorities and their officials shall not have the right to establish prohibitions and restrictions that are not specified in the legislation.

Article 22. Conditionally released goods

Conditional release is a release of goods that is associated with an individual's obligations to comply with established requirements and conditions.

The following goods shall be considered conditionally released:

a) use and disposal of which is limited in connection with provision of privileges on payment of customs charges;

b) placed under the customs regimes of duty-free trade, processing in the customs territory, temporary import, customs transit;

v) with paid customs charges based on determination of conditional customs value;

g) with customs charges that will be paid as periodic customs charges;

d) in respect of which the necessary documents (except for documents of a permissive nature) and information have not been submitted;

e) formalized according to the customs regime of release for free circulation (import) with a deferral or installment plan for payment of customs charges.

j) released before the submission of a cargo customs declaration, as well as placed in the appropriate customs regime with the registration of a preliminary, temporary, incomplete or periodic cargo customs declaration.

Conditionally released goods specified in paragraph "a" of Part 2 of this Article should be used only for purposes that meet the conditions for granting benefits for the payment of customs duties. If such goods are used for other purposes within three years from the date of their conditional release, the customs privileges granted are canceled with the restoration of the obligation to pay customs duties.

Conditionally released goods specified in paragraph "d" of part two of this article are prohibited for use, transfer to third parties, including by selling them or otherwise alienating them in another way, if these goods require obtaining a certificate of conformity or a sanitary and epidemiological conclusion that has not been submitted, and in cases where restrictions on the import of the specified the goods are installed in connection with the quality and safety check of these goods, are prohibited from use (operation) in any form.

Goods shall be considered conditionally released until obligations under the terms of such release are fulfilled unless otherwise provided by the legislation.

Article 23. Restrictions on movement of goods and vehicles across customs border

Restrictions on movement of goods and (or) vehicles across the customs border can be established based on international obligations, need to protect domestic market, and also as a response to discriminatory or other actions of foreign countries and their unions infringing on the interests of the Republic of Uzbekistan in accordance with the legislation. Expenses incurred by individual moving goods or by a carrier in connection with introduction of these restrictions shall not reimbursed by the customs authorities.

Article 24. Prohibition on import and export of goods and vehicles

Import into the territory of the Republic of Uzbekistan and export from this territory of certain goods and (or) vehicles can be prohibited to ensure national security, protect public order, human life and health, protect environment, preserve national and spiritual values, protect cultural values of peoples of the Republic of Uzbekistan and other countries, property rights, including intellectual property, interests of consumers of imported goods, as well as based on other interests of the Republic of Uzbekistan according with legislation and international agreements of the Republic of Uzbekistan.

Goods and (or) vehicles prohibited for import and export shall be subject to immediate export outside the customs territory when imported or return into the customs territory when exported, unless otherwise provided by the legislation or international agreements of the Republic of Uzbekistan.

Export or return of goods and cargo operations shall be conducted by an individual moving the goods or by a carrier.

If goods are not immediately exported or returned, then they shall be placed under the customs regime of temporary storage to the bonded warehouse owned by the customs authority or in the customs control zones at the expense of an individual moving the goods or a carrier. Maximum storage period for such goods is three days unless otherwise specified by the legislation in relation to certain types of goods. After this period expires, specified goods shall be disposed according to a procedure applicable to goods that are subject to becoming a state property.

Section II. Customs regimes

Chapter 4. General provisions

Article 25. Types of customs regimes

Depending on the purpose of moving goods across the customs border, their customs clearance shall be conducted according to the following types of customs regimes:

1) export;

2) re-export;

3) temporary export;

4) processing outside the customs territory;

5) release for free circulation (import);

6) re-import;

7) temporary import;

8) processing in the customs territory;

9) temporary storage;

10) bonded warehouse;

11) free warehouse;

12) free customs zone;

13) duty-free trade;

14) customs transit;

15) destruction;

16) abandoning in favor of the state.

Article 26. Choice and change of customs regime

Movement of goods across the customs border shall entail the obligation of authorized individuals to place goods under one of the customs regimes and comply with requirements and conditions of this customs regime.

An authorized individual shall have the right to choose any customs regime or change it to another customs regime regardless of the nature, quantity, country of origin or destination of goods and vehicles.

Selected customs regime shall be specified by a declarant in a customs declaration, which is submitted to a customs authority for customs clearance.

Article 27. Seizure of goods placed under customs regime

Goods that are placed under a customs regime can be seized according to the established procedure in case of violation of the legislation.

In the event of seizure of goods that are under a certain customs regime, the customs regime shall be suspended from the day following the day of seizure and resumes from the day following the day of entry into force of a decree (decision) which does not provide for goods to become a state property.

For the period of customs regime suspension, a periodic customs charge shall not be paid in the event that the seized goods are placed under the customs regime of temporary import with payment of a periodic customs charge.

Effect of a customs regime must be ceased within fifteen working days from the day following the day of entry into force of the relevant resolution (decision) in case of violation of customs legislation in instances when:

seizure of goods is associated with non-compliance with requirements and conditions of a customs regime which entails impossibility of its further application;

administrative or criminal prosecution of an individual is associated with non-compliance with requirements and conditions of a customs regime, which entails the impossibility of its further application.

Article 28. Individuals responsible for compliance with requirements and conditions of customs regime

An individual, who placed goods under a relevant customs regime, shall be responsible for compliance with requirements and conditions of the customs regime.

In the event of release of goods without going through customs control or loss of goods that are placed under customs regimes of temporary storage, bonded warehouse or free warehouse, responsibility shall be borne by:

owner of a bonded warehouse, if the goods are in a bonded warehouse;

individual, who placed goods under a customs regime of a bonded warehouse into warehouses and other places that are not a bonded warehouse, if goods are in such locations;

owner of a free warehouse, if goods are in a free warehouse.

A carrier shall be responsible for compliance with requirements and conditions of a customs regime of customs transit.

Owner of a duty-free shop shall be responsible for compliance with requirements and conditions of a customs regime of duty-free trade.

Chapter 5. Export

Article 29. Export customs regime

Export customs regime is a regime when goods of Uzbekistan are exported outside the customs territory without obligation to re-import them.

Goods that are placed under the export customs regime and actually exported from the customs territory shall lose the status of goods of Uzbekistan.

Article 30. Requirements and conditions for placing goods under export customs regime

Requirements and conditions for placing goods under the export customs regime are payment of customs charges and compliance with economic policy measures.

Goods can be placed under the export customs regime in compliance with other requirements and conditions in accordance with the legislation.

Goods that are released under the export customs regime must be exported from the customs territory in the same state that they were on the day of registration of a customs declaration, except for changes in condition of goods due to natural wear and tear or loss under normal conditions of their transportation and (or) storage.

Article 31. Documents required for placing goods under export customs regime

The Cabinet of Ministers of the Republic of Uzbekistan shall establish the list of documents that are required for customs clearance under export customs regime.

For goods, which are exported with appropriate authorization documents, a customs authority shall independently check availability of such documents in the information system of the customs authorities.

Chapter 6. Re-export

Article 32. Customs regime of re-export

Customs regime of re-export is a regime when goods previously imported into the customs territory or a product of processing of goods placed under the customs regime of processing in the customs territory are exported from the customs territory without paying customs duties and taxes, without applying economic policy measures to goods and in cases established by Article 35 of this Code — with refund of customs duties and taxes paid upon its import.

Actual export of goods placed under the re-export customs regime from the customs territory shall be conducted no later than six months from the date of acceptance of a customs declaration.

Goods placed under the re-export customs regime shall be actually exported from the customs territory within the time limits established in accordance with part four of Article 218 of this Code.

If a transit declaration for the goods is not submitted within three working days from the date on which the goods were placed under the re-export customs regime, the goods shall be placed under the temporary storage customs regime.

Article 33. Requirements and conditions for placing goods under customs regime of re-export

Re-export of goods shall be allowed with condition that a customs authority can identify goods or their processed products, except the cases specified in part three of Article 74 of this Code.

Re-export of goods, which are damaged or spoiled because of an accident or force majeure, which needs to be confirmed by an authorized body, shall be allowed.

Placement under the re-export customs regime of goods previously placed under the customs regime of release for free circulation (import) shall be allowed providing that the following requirements and conditions are met:

terms of a contract (agreement, treaty) are not met;

goods have not been used or repaired in the customs territory unless the use of goods is necessary to detect defects or other circumstances that led to return of goods;

goods are in an unchanged condition, except in cases of detection of defects.

Article 34. Documents required for placing goods under customs regime of re-export

To place goods under the customs regime of re-export, a declarant shall submit a cargo customs declaration and shipping documents to a customs authority.

For goods, which are re-exported with all appropriate authorizations documents, a customs authority shall independently check availability of such documents in the information system of the customs authorities.

Article 35. Customs charges in customs regime of re-export

Goods that are placed under the customs regime of re-export shall be exempt from payment of customs duties and taxes.

When re-exporting goods that are previously placed under a customs regime of release for free circulation (import), paid customs duties and taxes on actual re-exported part of goods shall be refunded in the manner prescribed by Chapter 49 of this Code while observing the following requirements and conditions:

goods are re-exported within two years from the date of declaration of their customs regime of release for free circulation (import);

goods have not been used or repaired in the customs territory, except in cases where use of goods is required to detect defects or other circumstances that led to return of goods.

If the actual export of goods is conducted within the period specified in Article 32 of this Code, customs duties and taxes shall be paid if the goods are placed under the customs regime of release for free circulation (import).

Chapter 7. Temporary export

Article 36. Customs regime of temporary export

Customs regime of temporary export is a regime where goods in free circulation in the customs territory are exported for temporary use outside this territory with conditional exemption from customs duties and taxes without enforcing economic policy measures.

Article 37. Requirements and conditions for placing goods under customs regime of temporary export

Goods shall be placed under the customs regime of temporary import subject to fulfilment of the following requirements and conditions:

possibility of identification of temporarily exported goods by customs authorities;

authorizations of authorized bodies in the information system of customs authorities, if goods are subject to control by these bodies;

an individual who places goods under the customs regime of temporary export must be a legal entity or an individual of the Republic of Uzbekistan or a foreign individual accredited in the authorized state bodies.

Goods temporarily exported from the customs territory must remain in an unchanged condition.

The following goods shall not be placed under the customs regime of temporary export:

goods that are prohibited for export from the Republic of Uzbekistan;

waste;

electricity, water, commodities transported by pipelines (oil, gas) and fuel;

goods the export of which is quoted;

consumables and consumable samples, raw materials, semi-finished products, food products, soft drinks, alcoholic and tobacco products;

goods intended for single use.

Temporary export of goods specified in part three of this Article shall be allowed only for advertising, demonstration and research purposes in single quantities.

Customs control of temporarily exported goods shall be conducted by a customs authority that conducts its customs clearance.

Article 38. Documents required for placing goods under the customs regime of temporary export

To place goods under the customs regime of temporary export, the declarant submits to the customs authority a cargo customs declaration and shipping documents, as well as a contract (agreement) on the delivery or transfer of goods (in cases of temporary export of goods under a rental agreement, leasing agreement, warranty service and investment project).

For goods, which are temporarily exported with appropriate authorization documents, a customs authority shall independently check availability of such documents in the information system of customs authorities.

Article 39. Timeline for temporary export of goods

Period for temporary export of goods is two years from the date of placing goods under the customs regime of temporary export.

An individual who placed goods under the customs regime of temporary export shall have the right to end this customs regime before expiration of its validity according to Article 41 of this Code.

A customs authority can extend the period of temporary export for more than two years based on a formal application of an authorized individual in relation to:

goods that are exported for use in facilities, diplomatic missions and consular offices of the Republic of Uzbekistan located on the territory of foreign countries;

railway and air vehicles and their spare parts and transport equipment for their maintenance, which are temporarily exported based on lease agreements between legal entities of the Republic of Uzbekistan and legal entities and individuals of foreign countries. In this case, temporary export period is established based on the terms of a lease agreement;

goods that are exported based on a lease agreement. Temporary export of such goods is permitted for the duration of a lease agreement;

goods (with the exception of goods intended to be left outside the customs territory) that are exported for maintenance and elimination of defects during warranty period under the terms of a contract (agreement, treaty) for export of goods (works and services). Temporary export of such goods is allowed for the duration of the warranty period;

goods with a longer period of temporary export established based on decisions of the Cabinet of Ministers of the Republic of Uzbekistan.

An application to extend the period for temporary export of goods must be submitted to the customs authority before the expiration of the customs regime for temporary export. Extension of the period for temporary export of goods is carried out without actually presenting the goods to the customs authority.

A formal application to extend the period for temporary export of goods by an authorized individual to a customs authority shall not interrupt or suspend the period for temporary export of goods.

When extending the period for temporary export of goods, a separate customs declaration shall not be filed.

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.

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.

Chapter 8. Processing outside customs territory

Article 42. Customs regime of processing outside customs territory

Customs regime of processing outside the customs territory is a regime when goods of Uzbekistan are exported outside the customs territory for the purpose of processing and subsequent import into the customs territory of the products of their processing.

Conditional exemption from customs duties and taxes shall be applied on goods exported according to the customs regime of processing outside the customs territory. Measures of economic policy shall not be applicable to these goods, except for prohibitions and restrictions specified in Article 54 of this Code.

Goods shall be placed under the customs regime of processing outside the customs territory based on authorization of a customs authority for processing goods outside the customs territory that is issued according to provisions of Chapter 21 of this Code.

Article 43. Operations for processing of goods outside customs territory

Operations on processing of goods outside the customs territory shall include the following:

direct processing or processing of exported goods changing their initial properties and individual qualities, but preserving such characteristics of goods in a product that allow them to be identified, except the cases specified in part four of Article 46 of this Code;

manufacture of other goods using exported goods including installation, assembly or disassembly;

repair of goods including their restoration, modernization, replacement or restoration of damaged or worn-out parts (elements), elimination of defects.

Use other goods, in whole or in part, that facilitate or help processing, when conducting operations for processing of goods outside the customs territory, shall be allowed.

Operations for processing of goods outside the customs territory shall not include the following:

operations to ensure safety of goods, their preparation for sale and transportation;

getting animal yield, raising and cloning, feeding and catching (fishing, hunting) any animals species and getting and collecting their waste products;

growing and collecting any types of plants;

mining;

copy and reproduction of information, audio and video recordings on any kind of storage devices.

Article 44. Requirements and conditions for processing of goods outside customs territory

Processing of goods outside the customs territory shall be allowed subject to fulfilment of the following requirements and conditions:

possibility of identification of exported goods by customs authorities in products of their processing, except for cases specified in part four of Article 46 of this Code;

availability of authorizations of authorized bodies in the information system of customs authorities if goods are subject to control by these bodies;

parameters of a feasibility study and the process of actual processing are in line with each other;

operations on processing of goods comply with requirements of Article 43 of this Code.

Customs regime of processing outside the customs territory cannot be used:

if export of goods creates grounds to demand a refund of paid customs duties and taxes, exemption from them or receipt of payments provided upon export;

in respect of goods previously placed under the customs regime of release for free circulation (import) with conditional exemption from customs charges until expiration of this conditional exemption, except for export of such goods for repair, including their restoration, modernization, replacement or restoration of damaged or their worn-out components (elements), elimination of defects.

In the event of a change in terms of a contract (agreement, treaty) or parameters of a feasibility study of the processing process, a new request must be submitted for authorization to process goods outside the customs territory. In this case, in the event of a change in terms of a contract (agreement, treaty) in regards to restructuring of a legal entity, a change in its name or location (mailing address) and a change of last name, first name, patronymic or location of business of an individual, a new application shall not be required.

Article 45. Documents required for placing goods under customs regime of processing outside customs territory

A declarant shall submit a cargo customs declaration and shipping documents to a customs authority to place goods under a customs regime of processing outside the customs territory.

For goods, which are processed outside the customs territory with appropriate authorizations, a customs authority shall independently check availability of such documents in the information system of the customs authorities.

Article 46. Identification of exported goods for processing outside customs territory in processed products

Depending on the nature of goods and implemented processing operations, identification of exported goods for processing outside the customs territory in their processed products can be conducted in one or more of the following ways:

authorized individual and (or) a customs authority can affix seals and, if necessary, stamps, digital and (or) other markings on goods that are exported for processing;

detailed description of goods to be exported for processing, photographing of goods or their other scaled images;

comparison of test results of preliminary taken samples or specimens of goods exported for processing and their processed products;

use of existing markings such as factory and serial numbers or other markings of goods exported for processing.

Identification of exported goods for processing outside the customs territory in their processed products can be conducted in other ways according to the legislation.

At the request of an authorized individual and with consent of a customs authority, exported goods for customs purposes can be identified by examining detailed information provided on raw and other materials and components used in production and on technology of production of processed products.

Identification of exported goods for processing outside the customs territory in their processed products shall not be required if:

they are obtained as a result of processing of goods equivalent to goods exported for processing in accordance with Article 49 of this Code;

technological process that belongs to continuous production cycles is used for processing.

Article 47. Timeline for processing goods outside customs territory

Authorization for processing goods outside the customs territory shall be issued for two years.

An individual who has received authorization to process goods outside the customs territory shall have the right to end a customs regime before expiration of this authorization according to Article 52 of this Code.

At a formal application of an authorized individual, validity of authorization for processing of goods outside the customs territory can be extended by a customs authority for more than two years for certain categories of goods that require longer processing.

Validity of authorization for processing of goods outside the customs territory and processing period shall begin on the day the goods are placed under a customs regime of processing outside the customs territory and when goods are exported in separate consignments - from the day the first consignment of goods is placed under a customs regime of processing outside the customs territory.

A formal application for extending validity period of the authorization for processing of goods outside the customs territory must be submitted to a customs authority no later than one month before authorization expiration. Validity of authorization shall be extended in the manner prescribed for issuance of authorizations.

Submission of a formal application by an authorized individual to a customs authority for extending validity period of the authorization for processing of goods outside the customs territory shall not interrupt or suspend the period for processing of goods specified in the authorization.

In case of refusal to extend validity period of the authorization for processing of goods outside the customs territory, the goods placed under the customs regime of processing outside the customs territory shall be subject to declaration to a different customs regime according to Article 52 of this Code.

Article 48. Standard output of processed products in customs regime of processing outside the customs territory

When issuing authorization for processing of goods outside the customs territory, standard output of processed products outside the customs territory shall be determined by an authorized individual and established by a customs authority based on the actual conditions of processing of goods.

Customs authorities shall establish standard output of processed products based on the documents with information on technological processing and conclusions of an authorized body and (or) competent organizations (including customs laboratories) which are based on a specific technological processing that submitted by an authorized individual.

Description, quantity, quality of processed products shall be determined after establishment of standard output of processed products.

Article 49. Equivalent compensation for processed product

Equivalent compensation, that is, replacement of processed product, which is obtained from exported goods with another equivalent foreign product, shall be allowed based on authorization for processing of goods outside the customs territory, if an operation on processing goods outside the customs territory is repair and other cases based on a decision of the Cabinet of Ministers Republic of Uzbekistan.

For customs purposes, equivalent foreign goods are foreign goods that match a processed product, which is obtained as a result of processing of exported goods outside the customs territory, in description, quality, and technical characteristics.

In accordance with provisions of this Chapter, equivalent foreign goods shall be considered as a product of processing of exported goods upon import.

In case of equivalent compensation, import of equivalent foreign goods shall be allowed before export of goods for processing from the customs territory.

Article 50. Replacement of processed product when goods are repaired under the customs regime of processing outside the customs territory

Replacement of a processed product during repair of goods under a customs regime of processing outside the customs territory shall be allowed if the goods, which replace a processed product, are identical or similar to the goods that are intended for repair according with a customs regime of processing outside the customs territory.

Relevant provisions of a contract (agreement, treaty) and (or) warranty obligations of an individual, who repairs goods, shall be regarded as justification for replacement of a processed product when repairing goods in a customs regime of processing outside the customs territory.

Article 51. Remaining goods and wastes that are exported for processing outside the customs territory

An individual with authorization to process goods outside the customs territory must dispose of remaining unprocessed exported goods placing them under the appropriate customs regimes on conditions established by this Code no later than the day of expiration of the period for processing goods outside the customs territory established according with Article 47 of this Code.

For customs clearance purposes, remaining unprocessed exported goods shall be considered as goods that are re-imported into the customs territory.

Wastes which are generated as a result of processing of goods shall be exempt from customs duties and taxes if imported after processing.

Article 52. End of customs regime of processing outside the customs territory

The processing outside the customs territory regime shall be completed, no later than the expiry date of the period for processing goods outside the customs territory established in accordance with Article 47 of this Code, by one of the following methods:

placement of processed products under the release for free circulation (import) customs regime;

placement of the exported goods or their remnants under the re-import customs regime;

placement of the exported goods or their remnants under the export customs regime without actual presentation to the customs authority, subject to compliance with the requirements and conditions established by this Code, except in cases where the exported goods or their remnants are subject to mandatory re-import in accordance with customs legislation.

When importing processed products in more than one consignment, reconciliation of the amount of processed products with the quantity specified in authorization for processing of goods outside the customs territory can be conducted periodically, but at least once every three months and no later than thirty calendar days from the date of import of the last consignment of processed products.

A customs authority and an individual, who received an authorization, shall prepare a reconciliation statement based on the results of reconciliation of the amount of processed products and the amount specified in the authorization for processing of goods outside the customs territory. If the results of reconciliation establish that the amount of imported processed products exceeds the amount specified in the authorization, a customs authority shall make a decision to have additional customs charges paid. In this case, a customs authority shall inform an individual, who received an authorization, in writing no later than the day following the day of the decision. Penalties on the amount of such payments shall not be imposed, if they are paid within ten working days from the date of receipt of a written notice.

An individual, who places goods under a customs regime of processing outside the customs territory, shall reconcile data on application of a customs regime of processing outside the customs territory within thirty calendar days from the date of expiration of the processing time.

In case if processed products are not returned into the customs territory, customs duties and taxes shall be applied on goods exported for processing outside the customs territory, as if the goods are placed under the customs regime of export. In this case, the rates of customs duties and taxes shall be applied on the day the goods are placed under the customs regime for processing outside the customs territory.

Upon completion of the processing outside the customs territory regime, customs clearance of the goods may be carried out by the customs authority that performed the customs clearance, or, upon application of the authorized person and taking into account the specific characteristics of the goods, by another customs authority capable of carrying out customs clearance to the extent necessary.

When submitting the application, the authorized person shall submit the customs cargo declaration relating to export of the goods under the processing outside the customs territory customs regime.

Article 53. Application of customs charges to processed products when they are placed under the customs regime of release for free circulation (import)

When imported processed products are placed under the customs regime of release for free circulation (import), customs duties and value added tax shall be charged on the value of operations of processing of goods and at the rates of customs duties and value added tax applicable to processed products.

Excise tax on processed products shall be charged on the customs value and quantity of processed products at the rates applicable to processed products.

When a specific rate of customs duty is applied to processed products, the amount of customs duties payable shall be calculated as a product of sums of customs duty, which is calculated at a specific rate for processed products, and the ratio of the cost of processing operations and the customs value of processed products (as if processed products are placed under the customs regime of release for free circulation (import).

For calculating customs charges applied to processed products according to this Article, the cost of processing operations is the sum of the following costs:

processing of exported goods;

delivery of goods to a processing location and delivery of products of their processing back to the customs border, if they are not included into the cost of processing.

If the ownership of imported processed products before their placement under a customs regime of release for free circulation (import) is transferred to another individual, then customs charges for import of these processed products by this individual are calculated as if this individual independently places the goods under a customs regime of processing outside the customs territory.

Imported processed products shall be exempt from the payment of the following:

customs duties and taxes, if goods are exported for free repair under contractual or warranty obligation or due to a manufacturing defect, if this defect is not previously taken into account when the goods are initially placed under a customs regime of release for free circulation (import);

customs duties and excise tax, if goods are exported for paid repairs.

Article 54. Prohibitions and restrictions on application of a customs regime of processing outside the customs territory

The Cabinet of Ministers of the Republic of Uzbekistan shall establish:

cases when processing outside the customs territory is not allowed for certain types of goods;

restrictions for processing of certain types of goods outside the customs territory;

quantitative restrictions on allowing goods for processing under a customs regime of processing outside the customs territory.

Chapter 9. Release for free circulation (import)

Article 55. Customs regime of release for free circulation (import)

Customs regime of release for free circulation (import) is a regime when goods that are imported into the customs territory remain in free circulation without the obligation to re-export from this territory.

Article 56. Requirements and conditions for placing goods under a customs regime of release for free circulation (import)

Goods shall be placed under the customs regime of release for free circulation (import) and acquire the status of goods in free circulation in the customs territory subject to payment of customs charges and compliance with economic policy measures.

Goods can be placed under the customs regime of release for free circulation (import) in compliance with other requirements and conditions according to the legislation.

Article 57. Documents required for placing goods under the customs regime of release for free circulation (import)

The list of documents required for customs clearance under the customs regime of release for free circulation (import) shall be established by the Cabinet of Ministers of the Republic of Uzbekistan.

For goods, which are imported with relevant authorization documents, a customs authority shall independently check availability of such documents in the information system of the customs authorities.

Chapter 10. Re-import

Article 58. Customs regime of re-import

The customs regime of re-import is a regime when goods previously exported from the customs territory are brought back into the customs territory within the time established by Article 59 of this Code without paying customs duties, taxes and without applying economic policy measures.

Goods placed under the customs regime of re-import shall be considered as goods released for free circulation.

Goods with partial or other damage and deterioration of their condition shall be allowed to be placed under the customs regime of re-import upon confirmation that this happens due to an accident or force majeure.

Before being placed under the customs regime of re-import, the goods can undergo various operations to maintain them in good condition including minor repair, except major repairs, modernization and maintenance, which should not lead to an increase in the value of goods.

When goods are placed under the customs regime of re-import, refund of amounts of customs duties and taxes paid when goods are exported from the customs territory under the customs regime of export shall be made in relation to the actual re-imported part of goods in the manner prescribed by Chapter 49 of this Code, provided that goods are imported by the same individual who exported this product or by a legal successor (heir).

When reimporting goods, an authorized individual, who moves the goods, shall refund the amounts received as payments or as a result of other benefits provided when exporting goods from the customs territory in the manner prescribed by the legislation.

Article 59. Requirements and conditions for placing goods under the customs regime of re-import

Goods shall be placed under the customs regime of re-import subject to fulfilment of the following requirements and conditions:

goods must have the status of goods in free circulation in the customs territory when they are exported from this territory;

goods must be declared for the customs regime of re-import within three years from the moment of placement under the appropriate customs regime intended for export of goods, in relation to temporarily exported goods — within the established period of temporary export, and in relation to the remainder of processing of goods outside the customs territory — during the specified processing time. In this case, the date of import of goods is the day of crossing the customs border, and the date of export is the day of registration of a cargo customs declaration under the appropriate customs regime intended for export of goods;

goods must be in the same condition, except for changes due to natural wear and tear or loss under normal conditions of transportation, storage or use (operation);

possibility of identification of goods by customs authorities.

Placement of goods under the customs regime of re-import, subject to fulfillment of the requirements of part I of this Article, shall also be allowed if only part of them is imported back.

Placement under the customs regime of re-import of goods previously exported according to the customs regime of export shall be allowed if the following conditions are met:

terms of a contract (agreement, treaty) are not met;

goods are not used or repaired outside the customs territory, except in cases where the use of goods is necessary to detect defects or other circumstances that led to return of goods;

goods are in an unchanged condition taking into account normal wear and tear, except in cases of detection of their defects.

Article 60. Documents required for placing goods under customs regime of re-import

To place goods under the customs regime of re-import, a declarant shall submit a cargo customs declaration and shipping documents to a customs authority.

For goods that are re-imported with appropriate authorization documents, a customs authority shall independently check availability of such documents in the information system of the customs authorities.

Chapter 11. Temporary import

Article 61. Customs regime of temporary import

Customs regime of temporary import is a regime when goods are imported into the customs territory for certain period and are temporarily used with conditional exemption from customs charges or periodic customs charges and without applying economic policy measures.

Article 62. Requirements and conditions for placing goods under the customs regime of temporary import

Goods shall be placed under the customs regime of temporary import subject to fulfillment of the following requirements and conditions:

possibility of identification of temporarily imported goods by customs authorities;

availability of permits of authorized bodies in the information system of customs authorities if the goods are subject to control by these bodies.

Temporarily imported goods must remain unchanged. Operations to ensure safety including minor repair operations shall be allowed for temporarily imported goods, except for overhaul works and modernization, maintenance and other operations required to maintain goods in good condition, provided that as a result of such operations the cost goods does not increase in comparison with their value at the time of placing goods under the customs regime of temporary import.

Goods previously placed under other customs regimes can be placed under the customs regime of temporary import subject to fulfilment of the requirements and conditions specified in this Code.

The following goods shall not be placed under the customs regime of temporary import:

goods prohibited for import into the Republic of Uzbekistan;

waste;

electricity, water, goods supplied by pipelines (oil, gas) and fuel;

consumables and samples of consumables, raw materials, semi-finished products;

vehicles imported by legal entities and individuals of the Republic of Uzbekistan, except for international cargo transportation and cases established by legislation and international agreements of the Republic of Uzbekistan.

Temporary import of goods specified in paragraph five of part four of this Article shall be allowed in single copies only for advertising, demonstration and research purposes.

Customs control over temporarily imported goods shall be conducted by a customs authority, which completed their customs clearance.

Article 63. Documents required for placing goods under the customs regime of temporary import

In order to place goods under the customs regime of temporary import, the declarant submits to the customs authority a cargo customs declaration and shipping documents, as well as a contract (agreement) on the delivery or transfer of goods (in cases of temporary import of goods under a lease, leasing, warranty service and investment project).

For goods that are temporarily imported with appropriate authorization documents, a customs authority shall independently check availability of such documents in the information system of the customs authorities.

Article 64. Timeline for temporary import of goods

Period of temporary import is two years from the date of placing goods under the customs regime of temporary import.

An individual who placed goods under the customs regime of temporary import shall have the right to end this customs regime before its validity expiration according to Article 69 of this Code.

Period of temporary import can be extended for over two years by a customs authority based on a formal application of an authorized individual in relation to:

goods imported to ensure normal operation of diplomatic missions and consular offices of foreign countries and equivalent missions on the territory of the Republic of Uzbekistan, which are imported for personal use by diplomatic agents and administrative and technical personnel of these missions and members of their families, who do not possess permanent residence on the territory of the Republic of Uzbekistan and vehicles imported for their own needs by accredited correspondents and correspondent offices of the media of foreign countries. The term of temporary import of such goods is determined based on the term of accreditation of these representative offices and persons;

railway and air vehicles and their spare parts and transport equipment for their maintenance which are temporarily imported based on lease agreements between legal entities of the Republic of Uzbekistan and individuals of foreign countries. The period of their temporary import is set based on the terms of a lease agreement;

goods imported on the basis of leasing agreements. The term of temporary import of such goods is determined based on the term of the lease agreement;

goods imported according to international agreements of the Republic of Uzbekistan. Period of temporary import of such goods is established based the term of an international agreement of the Republic of Uzbekistan;

goods imported on the basis of production sharing agreements and geological exploration agreements. The term of temporary importation of such goods is determined based on the validity period of these agreements;

goods will all periodic customs charges fully paid;

goods that require payment of periodic customs charges for further period of temporary import because of expiration of the period of validity of privileges or transfer of ownership to other individuals;

goods imported on the basis of investment projects of the Republic of Uzbekistan. Temporary import of such goods is allowed for the duration of the investment period;

goods (except goods intended to be left in the customs territory) that are imported for maintenance and rectification of defects during the warranty period under the terms of a contract (agreement, treaty) for import of goods (works and services). Temporary import of such goods is allowed for duration of the warranty period;

goods with a longer established temporary import period based on separate decisions of the Cabinet of Ministers of the Republic of Uzbekistan.

The application for extension of the term of the customs regime of temporary importation must be submitted to the customs authority before the expiration of the customs regime of temporary importation. The extension of the term of the customs regime of temporary importation is carried out by making changes to the corresponding column of the cargo customs declaration.

Submission of an authorized individualʼs request to extend the deadline of the temporary import period to a customs authority shall not interrupt or suspend the temporary import period.

A separate customs declaration shall not be submitted when requesting extension of the deadline of the customs regime of temporary import.

Article 65. Conditional exemption from payment of customs duties and taxes for temporarily imported goods

Conditional exemption from customs duties and taxes shall apply to certain temporarily imported goods. The Cabinet of Ministers of the Republic of Uzbekistan shall determine the list of such goods and conditions for exemption and duration of privileges for payment of customs duties and taxes for temporarily imported goods.

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).

Article 67. Restriction of the right of use and (or) disposition of temporarily imported goods

Temporarily imported goods can be used and (or) disposed of only by an individual who placed them under the customs regime of temporary import.

Transfer of the right to use and (or) dispose of temporarily imported goods to another individual before the end of the customs regime of temporary import shall be allowed with condition that this individual takes on written obligations to the customs authorities to further comply with conditions of the customs regime of temporary import.

If the goods are temporarily imported with payment of periodic customs charges, an individual who initially placed them under the customs regime of temporary import must pay customs charges according to part one of Article 66 of this Code for the entire period of goods being in the customs regime of temporary import until transfer of such rights for goods.

The rights and obligations to comply with conditions of the customs regime of temporary import shall be considered transferred to another individual from the moment a customs authority accepts a customs declaration filed by another individual for placement under the customs regime of temporary import of these goods.

Transfer of temporarily imported goods to another individual according to part two of this Article shall not suspend and does not extend the original deadline of temporary import.

Article 68. Suspension of temporary import customs regime

Customs regime of temporary import shall be suspended:

for the period of seizure of temporarily imported goods or their seizure;

when temporarily imported goods are placed under the customs regimes of temporary storage and bonded warehouse.

Customs regime of temporary import shall be resumed when suspension period ends.

Article 69. End of customs regime of temporary import

The customs regime of temporary import must be completed by exporting the goods or placing it under another customs regime no later than the day following the day of expiration of the temporary import period. Temporarily imported goods can be exported in one or several consignments with the goods placed under the customs regime of re-export.

In case of destruction or irretrievable loss of goods due to an accident or force majeure or loss of proprietary rights as a result of decisions of the state bodies of the Republic of Uzbekistan, which must be confirmed by documents issued by a relevant authorized state body, an individual shall be released from liability for failure to end the customs regime of temporary import within the established time frame.

Upon completion of the customs regime of temporary import, customs clearance of goods can be conducted by a customs authority that performed customs clearance or at the request of an authorized individual by another customs authority that has a capacity to conduct customs clearance in the required volume based on the nature of these goods. An authorized individual must submit the following along with submitting a written application:

cargo customs declaration for temporary import of goods;

a document on transfer of use and (or) disposition or other alienation of temporarily imported goods to another individual until the end of the customs regime of temporary import, if such a transfer takes place.

Upon the end of the customs regime of temporary import by placing goods under the customs regime of release for free circulation (import) and paying periodic customs charges, a cargo customs declaration shall be drawn up for placing goods under the customs regime of release for free circulation (import) with payment of customs fees.

Chapter 12. Processing on the customs territory

Article 70. Customs regime of processing on the customs territory

Customs regime of processing in the customs territory is a regime when goods are imported into the customs territory with conditional exemption from payment of customs duties and taxes for processing and export as processed products.

Economic policy measures shall not be applied when importing goods for processing on the customs territory, except for prohibitions and restrictions specified in Article 82 of this Code.

When performing operations on processing of goods on the customs territory of foreign goods, use goods of Uzbekistan including those purchased by a foreign individual without placing them under the customs regime of processing on the customs territory shall be is allowed.

Goods shall be placed under the customs regime of processing on the customs territory based on authorization from a customs authority for processing goods on the customs territory issued according with provisions of Chapter 21 of this Code.

Article 71. Operations for processing of goods on the customs territory

Operations for processing of goods on the customs territory are as follows:

direct processing or processing of imported goods changing their initial properties and individual indicators, but preserving in processed products characteristics of the goods that allow them to be identified, except for cases specified in part three of Article 74 of this Code;

manufacture of other goods using imported goods including installation, assembly or disassembly;

repair of goods including restoration and replacement of parts;

use of other goods as raw materials that facilitate production of processed products or simplify it in cases when these goods are used in whole or in part in the processing process. This operation must be performed simultaneously with one of the other operations specified in this part.

Operations for processing of goods on the customs territory shall not include the following:

operations to provide safety of goods, their preparation for sale and transportation;

getting animal yield, raising and cloning, feeding and catching (fishing, hunting) of any animal species and getting and collecting their waste products;

growing and collecting any types of plants;

mining;

copying and reproduction of information, audio and video recordings on any kind of storage devices;

use of foreign goods as auxiliary means in the technological process (equipment, machines, fixtures, etc.).

Operations on processing of goods on the customs territory can be conducted by an individual who has received authorization to process goods on the customs territory and on his behalf by another individual with condition that the individual who received authorization remains responsible to customs authorities for compliance with requirements and conditions specified in the authorization during the entire period of implementation of these operations. Implementation of operations for processing of goods on the customs territory by another individual must be reflected in authorization for processing of goods on the customs territory.

Article 72. Requirements and conditions for processing of goods on the customs territory

Processing of goods on the customs territory shall be allowed subject to fulfillment of the following requirements and conditions:

identification of imported goods in the products of its processing;

determination of the yield rate of processed products;

exclusion of goods falling under prohibitions and restrictions on the application of the customs regime of processing in the customs territory;

ensuring payment of customs duties for imported goods in accordance with Chapter 47 of this Code, with the exception of cases provided for by law;

operations for processing goods in the customs territory comply with the requirements of Article 71 of this Code.

If the parameters of the feasibility study of the processing or the method of identification or the yield rate of processed products change, a new application for a permit to process goods in the customs territory must be submitted. Moreover, in the event of a change in the terms of the contract (agreement) regarding the transformation of a legal entity, a change in its name or location (mailing address), a change in the last name, first name, patronymic or place of activity of an individual, filing a new application is not required.

Goods can be placed under the customs regime of processing on the customs territory by any interested individual of the Republic of Uzbekistan including those who are not owners of goods or who do not directly conduct operations of processing of goods.

Article 73. Documents required for placing goods under the customs regime of processing on the customs territory

To place goods under the customs regime of processing on the customs territory, a declarant shall submit a cargo customs declaration and shipping documents to a customs authority.

For goods that are processed on the customs territory with appropriate authorization documents, a customs authority shall independently check availability of such documents in the information system of the customs authorities.

Article 74. Identification of imported goods for processing on the customs territory in their processed products

Identification of imported goods for processing in the customs territory in the products of its processing is carried out in one or more of the following ways based on the nature of the goods and the processing operations performed:

affixing of seals and, if necessary, stamps, digital and (or) other markings on the goods imported for processing;

a detailed description of the goods imported for processing, its photograph or other image in scale;

comparison of the results of the study of preliminary samples or samples of goods imported for processing and the product of its processing;

the use of existing markings in the form of factory and serial numbers or other markings imported for processing goods.

Identification of imported goods for processing in the customs territory in the products of its processing can be carried out in other ways in accordance with the legislation.

At a formal application of an authorized individual and with consent of a customs authority, imported goods can be identified by examining detailed information that is provided on raw materials, materials and components used in production and on a production technology of processed products.

Identification of imported goods for processing on the customs territory in processed products shall not be required if:

they are obtained as a result of processing of goods equivalent to goods imported for processing according to Article 77 of this Code;

a technological process related to continuous production cycles is used for processing;

a unique technological process that excludes production of similar and (or) identical processed products in the customs territory is used for processing.

The method of identification of imported goods for processing in the customs territory in the products of its processing is determined by an authorized person.

Article 75. Duration of processing of goods on the customs territory

Authorization for processing of goods on the customs territory shall be issued for two years.

An individual who receives an authorization to process goods on the customs territory shall have the right to end a customs regime before expiration of this authorization according to Article 80 of this Code.

Validity of authorization for processing of goods on the customs territory can be extended by a customs authority for a period of over two years at a formal application of an authorized individual for certain categories of goods that require longer processing period.

When performing regular processing operations of the same goods on the same conditions on the customs territory, authorization to process goods on the customs territory for a declared period, but not more than five years can be issued at a formal application of an individual.

Validity of authorization for processing of goods on the customs territory and the processing period shall begin from the day the goods are placed under the customs regime of processing on the customs territory, and when goods are imported in separate consignments — from the day the first consignment of goods is placed under the customs regime of processing on the customs territory.

A formal application for extending authorization validity period for processing of goods on the customs territory must be submitted to a customs authority no later than one month before expiration of this authorization. Validity period of the authorization shall be extended according to the procedure for issuance of authorizations.

A formal application of an authorized individual to a customs authority to extend validity period of the authorization for processing of goods on the customs territory shall not interrupt or suspend the period for processing of goods specified in the authorization.

In case of refusal to extend the validity period of authorization for processing of goods on the customs territory, the goods placed under a customs regime of processing on the customs territory shall be subject to declaration to a different customs regime according to Article 80 of this Code.

Article 76. The output rate of processed products under the customs processing regime in the customs territory

The output rate of processed products in the customs territory is determined and approved by the authorized person, if these standards have not been approved in accordance with the established procedure, and is also established by the customs authority when issuing a permit for processing goods in the customs territory, based on the actual conditions under which the processing of goods is carried out.

When establishing the output rate of processed products, the customs authorities are based on the documents submitted by the authorized person containing information about the technological process of processing, and on a specific technological process of processing.

When determining the rate of output of processed products, an authorized person may be based on the conclusions of government bodies and (or) authorized bodies.

The description, quantity, and quality of processed products are determined after establishing the output rate of processed products.

Article 77. Equivalent compensation for imported goods

Equivalent compensation, that is, replacement of a processed product obtained from an imported product placed under the customs processing regime on the customs territory with another product obtained by processing equivalent goods including goods from Uzbekistan shall be allowed based on authorization for processing of goods on the customs territory, if that operation for processing goods on the customs territory is a repair and in other cases based on a decision of the Cabinet of Ministers of the Republic of Uzbekistan.

For customs purposes, equivalent goods are goods that match imported goods in description, quality and technical characteristics.

For customs purposes, equivalent goods shall acquire the status of imported goods and imported goods that are replaced by them shall acquire the status that equivalent goods possessed.

Products obtained as a result of processing of equivalent goods shall be treated as processed products of imported goods according to the provisions of this Chapter.

If equivalent compensation for processing of goods on the customs territory is specified in issued authorization, export of processed products shall be allowed before import of goods for processing on the customs territory.

Article 78. Replacement of a processed product during repair of goods under the customs regime of processing on the customs territory

Replacement of a processed product during repair of goods under the customs regime of processing on the customs territory shall be allowed with condition that the goods replacing a processed product are identical or similar to the goods intended for repair according to the customs regime of processing on the customs territory.

A processed product when repairing goods under the customs regime of processing on the customs territory shall be replaced based on the appropriate provisions of a contract (agreement, treaty) and (or) warranty obligations of an individual who repairs the goods.

Article 79. Remaining goods and wastes of goods imported for processing on the customs territory

An individual, who receives authorization to process goods on the customs territory, must dispose of waste generated during processing and remaining of unprocessed imported goods by placing them under appropriate customs regimes based on the conditions established by this Code no later than the deadline for processing of goods on the customs territory established in accordance with Article 75 of this Code.

Article 80. Completion of a customs regime for processing on the customs territory

Customs regime for processing on the customs territory must end with export of processed products of imported goods or remaining goods and waste of processed goods or by placing them under other customs regimes no later than the deadline for processing of goods on the customs territory established by Article 75 of this Code.

When exporting processed products in more than one consignment, reconciliation of the amount of processed products with the quantity specified in authorization for processing of goods on the customs territory can be conducted periodically, but at least once every three months and no later than thirty calendar days from the date of movement of the last consignment of processed products across the customs border.

A reconciliation statement shall be signed between a customs authority and an individual, who received authorization, based on the results of reconciliation of the amount of processed products and the amount specified in authorization for processing of goods on the customs territory. If, based on the results of such reconciliation, the amount of exported processed products exceeds the amount specified in authorization, a customs authority shall decide whether additional customs charges need to be paid. In this case, a customs authority shall notify an individual, who received authorization, in writing no later than the day following the day a decision is made. Penalties on such payments shall not be charged if they are paid within ten working days from the date of receipt of a written notice.

An individual who places goods under a customs regime of processing on the customs territory must conduct data reconciliation on application of the customs regime of processing on the customs territory within thirty calendar days from the end of the customs regime for processing on the customs territory.

Article 81. Application of customs charges and economic policy measures to processed products, remaining products and waste

Exported processed products, remaining goods and waste shall be exempt from payment of customs duties and taxes and from application of economic policy measures on them, except for prohibitions and restrictions specified in Article 82 of this Code.

When processed products are placed under the customs regime of release for free circulation (import), customs duties and taxes shall be paid based on the customs value and (or) the amount of imported goods used in accordance with standard output of processed products for goods imported for processing and applicable rates of customs charges on the day of placing the goods under the customs regime of release for free circulation (import).

When exporting processed products in the amount less than that established by standard output of processed products, customs charges shall be paid on difference in the manner prescribed by part two of this Article.

When waste from processing of goods is placed under the customs regime of release for free circulation (import), customs charges shall be paid as if they are imported into the customs territory in this condition.

Article 82. Prohibitions and restrictions on application of the customs regime of processing on the customs territory

The Cabinet of Ministers of the Republic of Uzbekistan can establish the following:

cases when certain types of goods are not allowed for processing on the customs territory;

restrictions to conduct certain operations for processing of certain types of goods on the customs territory;

quantitative restrictions on placing goods under the customs regime of processing on the customs territory.

Chapter 13. Temporary storage

Article 83. Customs regime of temporary storage

Customs regime of temporary storage is a regime when any goods imported into the customs territory can be temporarily stored under customs control without paying customs charges and without applying economic policy measures from the moment of making them available to a customs authority of destination and until release according to the chosen customs regime and in the cases and on conditions specified in Article 177 of this Code.

Article 84. Requirements and conditions for placing goods under the customs regime of temporary storage

Any goods can be placed under the customs regime of temporary storage including those previously placed under a different customs regime.

Goods prohibited for import into and export from the customs territory can be placed under the customs regime of temporary storage according to part four of Article 24 of this Code.

Goods under the customs regime of temporary storage can be stored in a bonded warehouse or customs control zones observing customs regime deadlines.

Article 85. Duration of keeping goods under the customs regime of temporary storage

Duration of keeping goods are under the customs regime of temporary storage shall be determined by an authorized individual who has declared the specified goods in this customs regime, but cannot exceed sixty calendar days unless otherwise specified in Article 177 of this Code.

Perishable goods can be kept under a customs regime of temporary storage for ten calendar days.

Goods that are in bonded warehouses, free warehouses or duty-free shops shall be considered under the customs regime of temporary storage within the time limits established by Article 177 of this Code after the decision to liquidate them.

Customs regime of temporary storage shall begin from the day the goods acquire a status of goods under the customs regime of temporary storage according to Article 177 and part five of Article 226 of this Code.

Article 86. Documents required for placing goods under the customs regime of temporary storage

A declarant shall submit a short cargo customs declaration prepared according to Article 267 of this Code to a customs authority to place goods under the customs regime of temporary storage.

A carrier or an authorized individual shall submit a short cargo customs declaration no later than the next business day after the goods are presented to a customs authority. A short cargo customs declaration shall not be submitted if the goods are placed under a different customs regime during this period.

When placing goods under the customs regime of temporary storage, a customs authority shall not request other documents that are not specified in this Article.

Article 87. Operations and actions with goods placed under the customs regime of temporary storage

Owners of a bonded warehouse or authorized individuals can undertake the following operations with and actions on goods placed under the customs regime of temporary storage giving a notice to a customs authority:

inspect and measure goods;

take samples and specimens of goods for their research and identification in accordance with Article 211 of this Code;

undertake operations required to ensure safety of goods in an unchanged condition including rectification of damaged packaging;

move goods within temporary storage facilities.

Operations and actions specified in part one of this Article shall not be allowed if it entails a loss or change in the properties of goods.

Payment or security for payment of customs charges for samples and specimens of goods shall be required as if they are placed under the customs regime of release for free circulation (import), except cases when per a written obligation of an authorized individual:

samples and specimens will be covered under a cargo customs declaration when goods will be subsequently placed under a different customs regime;

samples and specimens will be returned to a bonded warehouse during the storage period of goods, but not more than thirty calendar days.

Movement of goods, which are under customs control, under the customs regime of temporary storage from one bonded warehouse to another before expiration of the period specified in part one of Article 85 of this Code shall not be allowed. Period when goods are under the customs regime of temporary storage shall not be interrupted or suspended.

Article 88. Disposal of goods that become unusable, spoiled or damaged while being under the customs regime of temporary storage

Goods that become unusable, spoiled or damaged as a result of an accident or force majeure while being under the customs regime of temporary storage shall be placed under the customs regime chosen by an authorized individual as if they are imported into the customs territory in this condition. An authorized individual and a competent state body must confirm these circumstances.

Article 89. End of the customs regime of temporary storage

Goods must be declared to be placed under a different customs regime not later than the deadline of a customs regime of temporary storage.

Goods shall be moved from the temporary storage location within three working days from the date they are placed under a different customs regime, except cases of placing goods under the customs regime of a bonded warehouse.

Chapter 14. Bonded warehouse

Article 90. Customs regime of a bonded warehouse

Customs regime of a bonded warehouse is a regime when goods that are imported into the customs territory are stored under customs control in certain premises (locations) without paying customs duties, taxes and without applying economic policy measures and are intended for export from the customs territory.

Article 91. Requirements and conditions for placing goods under the customs regime of a bonded warehouse

Any goods can be placed under the customs regime of a bonded warehouse including those previously placed under a different customs regime with the exception of:

goods that are prohibited to be imported into the customs territory;

goods of Uzbekistan that are prohibited to be exported from the customs territory;

goods that are prohibited to transit through the customs territory in accordance with the legislation;

medicines and food products when their expiry date on the day of declaration to the customs regime of the bonded warehouse is less than the period declared according to Article 94 of this Code.

Goods under the customs regime of a bonded warehouse must be stored in a bonded warehouse, except for the cases established by Article 93 of this Code.

Goods that are under the customs regime of temporary import or processing in the customs territory can be placed under the customs regime of a bonded warehouse in order to suspend the customs regime of temporary import or processing in the customs territory.

Article 92. Documents required for placing goods under the customs regime of a bonded warehouse

A declarant shall submit a cargo customs declaration and shipping documents to a customs authority to place the goods under the customs regime of a bonded warehouse.

Article 93. Storage of goods placed under the customs regime of a bonded warehouse in locations other than a bonded warehouse

At the request of an authorized individual, imported or exported goods shall be placed under the customs regime of a bonded warehouse storing it at a location that is not a bonded warehouse in the following cases:

goods are of specific nature and cannot be placed in a bonded warehouse because of their dimensions, physical parameters or chemical properties or special conditions required to store them;

there is no bonded warehouse at destination.

When storing goods that are placed under the customs regime of a bonded warehouse in locations other than a bonded warehouse, the following conditions must be met:

security for payment of customs charges according to Chapter 47 of this Code;

cargo operations with goods and their movement to any other location are allowed under customs control;

transfer of goods for use and disposal to other individuals while being under the customs regime of a bonded warehouse is not allowed, except for the cases specified in Article 96 of this Code.

Compliance with a condition specified in paragraph two of part two of this Article shall not apply to military cargo, goods imported as humanitarian aid, technical assistance and under loans (credits) provided by international and foreign government financial organizations under international agreements of the Republic of Uzbekistan within grants as well as imported for national currency of the Republic of Uzbekistan, foreign currency.

If goods are lost or transferred to other individuals without placing them under the appropriate customs regime, customs charges shall be paid by an individual who placed imported goods under the customs regime of a bonded warehouse with its location that is not a bonded warehouse.

Article 94. Duration of keeping goods under the customs regime of a bonded warehouse

Goods can be kept under the customs regime of a bonded warehouse for three years.

Where goods are placed under the customs warehouse regime multiple times, the total period of validity of the customs warehouse regime may not exceed the period provided for in part one of this Article.

An individual who placed goods under the customs regime of a bonded warehouse shall have the right to end this customs regime before expiration of its deadline according to Article 98 of this Code.

Goods with a limited shelf life, periods of storage, consumption and (or) sale must be declared under a different customs regime and removed from a bonded warehouse no later than one hundred and eighty calendar days before expiration of the specified period.

Article 95. Operations and actions with goods placed under the customs regime of a bonded warehouse

Authorized individuals can undertake the following with goods placed under the customs regime of a bonded warehouse giving a notice to a customs authority:

perform operations required to ensure safety of goods in an unchanged state;

check, inspect and measure the goods;

move goods within a bonded warehouse provided that the movement does not entail change in condition of goods, damage of packaging and (or) a change in applied customs identification means;

take samples and specimens of goods for research and identification according to Article 211 of this Code;

accomplish operations required to prepare goods for sale and transportation including splitting them into consignments, preparation for shipments, sorting, packaging, repackaging, labeling (except for marking with excise stamps), other similar operations including simple assembly operations;

accomplish other operations required to improve commercial qualities, except mixing, processing or handling of goods.

Operations and actions specified in part one of this Article shall not be allowed if their implementation entails a loss or change in properties of goods.

Payment or security for payment of customs charges shall be required for samples and specimens of goods as if they are placed under the customs regime of release for free circulation (import), except for cases when samples and specimens will be included into a cargo customs declaration when goods are subsequently placed under another customs regime.

Goods under customs control under the customs regime of a bonded warehouse shall be allowed to move from one bonded warehouse to another one until expiration of the terms specified in part one of Article 94 of this Code. In this case, the period when goods are under the customs regime of a bonded warehouse shall not be interrupted or suspended.

Article 96. Alienation of goods placed under the customs regime of a bonded warehouse

Alienation of goods placed under the customs regime of a bonded warehouse, transfer of the right to own, use or dispose of them to another individual shall be allowed subject to fulfillment of the following conditions:

an authorized individual who alienates goods or transfers the rights of possession, use or disposal in relation to them shall give an advance written notice to a customs authority;

an authorized individual that is acquiring the right to goods submits a customs declaration to a customs authority in compliance with requirements and conditions of a selected customs regime for these goods.

Authorized individualʼs right of possession, use or disposal of goods shall be considered transferred to another individual from the moment a customs declaration is submitted to a customs authority. When a customs declaration is submitted, this individual shall have obligations related to ensuring compliance with the customs regime.

Transfer of goods placed under the customs warehouse regime to another person in accordance with part one of this Article shall neither suspend nor extend the storage period of goods placed under the customs warehouse regime.

Article 97. Disposal of goods that become unusable, spoiled or damaged while being under the customs regime of a bonded warehouse

Goods that become unusable, spoiled or damaged as a result of an accident or force majeure, while they are being under the customs regime of a bonded warehouse, shall be placed under a customs regime chosen by an authorized individual as if they are imported into the customs territory in this condition. An authorized individual and a competent state body must confirm these circumstances.

Article 98. End of the customs regime of a bonded warehouse

Goods must be declared into another customs regime no later than the day of expiry of the customs regime of a bonded warehouse, except for the customs regime of temporary storage.

Goods shall be removed from a bonded warehouse within three working days from the date of placement under a different customs regime.

When moving goods, which are previously placed under the customs regime of temporary import or processing in the customs territory, from a bonded warehouse for the purpose of their further use in the customs territory according to this customs regime, the period of temporary import or processing in the customs territory shall be resumed.

Article 99. Actions with goods after expiration of the customs regime of a bonded warehouse

In case if the requirement stipulated in part one of Article 98 of this Code is not followed, a customs authority shall file a request with the court to make a decision with respect to goods with expired period of the customs regime of a bonded warehouse.

Chapter 15. Free warehouse

Article 100. Customs regime of a free warehouse

The free warehouse customs regime is a regime in which goods are placed in specific places and territories without payment of customs duties and taxes, and without the application of economic policy measures.

Article 101. Requirements and conditions for placing goods under the customs regime of a free warehouse

Any goods can be placed under the customs regime of a free warehouse, except for goods prohibited for import into the customs territory and goods of Uzbekistan prohibited for export from this territory.

Goods that can cause damage to other goods or require special storage conditions must be stored in specially equipped facilities.

Goods previously placed under other customs regimes can be placed under the customs regime of a free warehouse.

Article 102. Documents required for placing goods under the customs regime of a free warehouse

A declarant shall submit a cargo customs declaration and shipping documents to a customs authority to place the goods under the customs regime of a free warehouse.

Article 103. Operations with goods placed under the customs regime of a free warehouse

The following operations can be performed with goods placed under the customs regime of a free warehouse:

operations to ensure safety of goods in an unchanged condition;

operations for preparing goods for sale and transportation including splitting them into consignments, preparation of shipments, sorting, packaging, repackaging, labeling (except for marking with excise stamps) and other similar operations;

simple assembly operations;

operations on use of goods as technological equipment and spare parts for it, loading and unloading equipment, other technical means operated in a free warehouse.

No retail operations shall be allowed with goods placed under the customs regime of a free warehouse.

Prohibitions and restrictions can be imposed on conducting of certain operations with goods placed under the customs regime of a free warehouse according to the legislation.

Article 1031. Transfer of goods placed under the free warehouse customs regime to another person

The transfer of goods placed under the free warehouse customs regime to another person, including the transfer of the right of ownership, use, or disposal over them to another person, shall be permitted subject to compliance with the following conditions:

the authorized person transferring the goods or the right of ownership, use, or disposal over them to another person shall notify the customs authority in advance in writing;

the authorized person acquiring the right to the goods shall submit a customs cargo declaration to the customs authority in compliance with the requirements and conditions of the selected customs regime in respect of these goods.

The authorized person's right of ownership, use, and disposal over the goods shall be deemed transferred to another person from the moment the customs cargo declaration is submitted to the customs authority. At the moment the customs cargo declaration is submitted, the obligations associated with ensuring compliance with the customs regime shall arise for the said person.

Article 104. Period of the customs regime of a free warehouse

Goods can stay under the customs regime of a free warehouse without any time limitations.

Article 105. Application of customs charges and economic policy measures in the customs regime of a free warehouse

When placing goods under the customs regimes of a free warehouse, release for free circulation (import) or export, the customs charges and measures of economic policy shall be applied depending on a country of origin of goods unless otherwise specified in the legislation.

Customs charges and measures of economic policy shall be applied to foreign goods placed under the customs regime of a free warehouse and imported into the customs territory as if the specified goods are imported directly from outside the customs territory unless otherwise specified in the legislation.

On goods of Uzbekistan when exporting them from a free warehouse outside the customs territory, customs charges and economic policy measures shall be applied as when exporting from the customs territory.

If goods, which are exported from a free warehouse outside the customs territory, do not have a certificate of origin of goods for applying customs charges and economic policy measures to them, they shall be regarded as goods of Uzbekistan and for other purposes — as foreign goods.

Goods, which are placed under the customs regime of a free warehouse and intended for export outside the territory of the Republic of Uzbekistan under the customs regime of export, shall be exempt from payment of customs duties and taxes or the amounts paid shall be refunded if such an exemption or refund is provided when exporting goods. Such goods must be exported no later than six months from the date of refund of customs duties, taxes or exemption from them.

When returning goods, which are subject to export outside the territory of the Republic of Uzbekistan from free warehouses, to the customs territory, or if the export is completed within the established time limits, customs duties and taxes shall be paid.

Chapter 16. Free customs zone

Article 106. Customs regime of a free customs zone

The free customs zone customs regime is a regime in which goods are placed and used in specific places and territories without payment of customs duties and taxes, and without the application of economic policy measures.

Article 107. Requirements and conditions for placing goods under the customs regime of the free customs zone

Any goods are placed under the customs regime of the free customs zone, except for goods prohibited for import into the customs territory and goods of Uzbekistan prohibited for export from this territory.

The customs regime of a free customs zone shall not be applied to goods of Uzbekistan, which are required to ensure operation of a free customs zone.

Goods that can cause damage to other goods or require special storage conditions must be stored in specially equipped facilities.

Article 108. Documents required for placing goods under the customs regime of a free customs zone

A declarant shall submit a cargo customs declaration and shipping documents to a customs authority to place the goods under the customs regime of a free customs zone.

For goods that are placed under the customs regime of a free customs zone with appropriate authorization documents, a customs authority shall independently check availability of such documents in the information system of the customs authorities.

Article 109. Operations with goods placed under the customs regime of a free customs zone

Operations with goods placed under the customs regime of a free customs zone shall be accomplished according to the legislation on free economic zones.

Retail sales operations are not permitted with goods placed under the customs regime of a free customs zone, except in cases established by law.

Prohibitions and restrictions can be established for certain operations with goods placed under the customs regime of a free customs zone according to the legislation.

Article 110. Timeline for the customs regime of a free customs zone

Goods can stay under the customs regime of a free customs zone without time limitation.

Article 111. Customs charges for the customs regime of a free customs zone

For the customs regime of a free customs zone, customs charges shall be imposed according to the legislation on free economic zones taking into account the requirements of Article 105 of this Code.

Article 112. Creation of a free customs zone

Free customs zone shall be created in the manner determined by the legislation on free economic zones.

Chapter 17. Duty free trade

Article 113. Customs regime of duty-free trade

Customs regime of duty-free trade is a regime where goods are and are sold under customs control in the customs territory in locations determined by customs authorities without paying customs duties, taxes and without applying economic policy measures.

Foreign goods, as well as goods of Uzbekistan placed under the customs regime of duty-free trade, are sold at retail to individuals leaving the customs territory and entering the customs territory, to foreign persons temporarily staying in the territory of the Republic of Uzbekistan, as well as to foreign persons accredited by the Ministry of Foreign Affairs of the Republic of Uzbekistan, under the conditions established by this the Chapter.

Selling (purchase) of goods shall not be allowed to (by) individuals who do not cross the State border of the Republic of Uzbekistan and foreign individuals who are not accredited by the Ministry of Foreign Affairs of the Republic of Uzbekistan.

Goods under the customs regime of duty-free trade shall be sold under customs control in duty-free shops.

Article 114. Requirements and conditions for placing goods under the customs regime of duty-free trade

Any goods can be placed under the customs regime of duty-free trade with the exception of goods that are included into a list determined by the legislation.

An individual, who has a license to operate a duty-free shop, shall declare goods placed under the customs regime of duty-free trade.

Goods can stay under the customs regime of duty-free trade without any time limitations.

The following operations can be performed with goods placed under the customs regime of duty-free trade:

ensuring safety of goods in an unchanged condition until they are sold;

preparation of goods for sale, including sorting, packaging, repackaging, marking (except for marking with excise stamps).

Goods placed under the customs regime of duty-free trade must remain unchanged until they are sold with the exception of goods used for preparation of food products that are intended for consumption.

Duty-free merchandise must be specifically labeled as Duty-Free and must be prepackaged for retail sales.

Article 115. Documents required for placing goods under the customs regime of duty-free trade

A declarant shall submit a cargo customs declaration and shipping documents to a customs authority to place the goods under the customs regime of duty-free trade.

Chapter 18. Customs transit

Article 116. Customs regime of customs transit

Customs regime of customs transit is a regime when:

the imported goods are transported under customs control through the customs territory between the customs authority of departure and the customs authority of destination, including through the territory of a foreign state;

goods of Uzbekistan move through the territory of a foreign country between a customs authority of departure and a customs authority of destination located at the customs border;

A customs authority of departure is a customs authority responsible for the area of activity where transportation of goods under customs control begins.

A customs authority of destination is a customs authority responsible for the area of activity where transportation of goods under customs control ends.

Article 117. Requirements and conditions for placing goods under the customs regime of customs transit

Any goods can be placed under the customs regime of customs transit subject to the following requirements and conditions:

goods are not prohibited to transit through the customs territory in accordance with the legislation and international agreements of the Republic of Uzbekistan;

goods are accompanied with appropriate authorizations if the transit of these goods through the customs territory is allowed only with such authorizations according to the legislation.

Goods under the customs regime of customs transit must be transported according to the requirements and conditions established by Chapter 31 of this Code.

Customs clearance of customs transit of international postal and courier shipments and goods that are transported by pipelines and power lines shall be conducted according to Chapters 24 and 25 of this Code.

The list of goods customs transit of which through the customs territory is allowed with security of payment of customs charges shall be determined by the legislation.

Legislation can establish other requirements and conditions for movement of certain types of goods through the customs territory under the customs regime of customs transit.

Goods under the customs regime of customs transit shall be placed by sending a notice to a customs authority according to Chapter 3 of this Code.

Article 118. Documents required to place goods under the customs regime of customs transit

In order to place goods under the customs regime of customs transit, the declarant submits a transit declaration and shipping documents to the customs authority.

For goods that transit with appropriate authorization documents, a customs authority shall independently check availability of such documents in the information system of the customs authorities.

Article 119. Cargo handling and other operations with goods that are transported through the customs territory under the customs regime of customs transit

The following cargo handling and other operations shall be allowed for goods under the customs regime of customs transit under the control of a customs authority en route:

reloading from a vehicle that transports goods into the customs territory onto a vehicle which will be exporting goods from this territory;

unloading and temporary warehousing of goods (storage, splitting cargo into consignments or accumulation of goods for consignments and other similar operations) in locations of temporary storage to suspend the customs regime of customs transit, including in the event of damage of a vehicle that transports goods. Period of temporary storage of goods is determined by a carrier based on the time required to conduct these operations or repair and restore a vehicle, but cannot exceed the maximum time for the customs regime of temporary storage.

A customs authority en route is a customs authority with an area of responsibility where authorized cargo handling and other operations with goods transported under customs control are conducted.

A customs authority en route shall have the right to prohibit operations with goods if further customs control over these goods does not deem possible.

In the event of an accident, force majeure or other circumstances that prevent transportation of goods according to the customs regime of customs transit, a carrier shall take all measures to ensure safety of goods and vehicles, immediately inform the nearest customs authority about these circumstances and location of goods, and transport goods or arrange their transportation to the nearest customs authority or another location specified by a customs authority.

Article 120. Completion of the customs regime of customs transit

Customs regime of customs transit shall end with export of imported goods out of the customs territory or import of goods of Uzbekistan into the customs territory.

Period of customs transit from a customs authority of departure to a customs authority of destination shall be established by a customs authority of departure according to usual time for transportation of goods based on transportation mode and vehicle capabilities, route, other conditions of transportation and (or) request of a declarant or carrier, if the carrier does not act as a declarant of the customs regime of customs transit, as well as taking into account the requirements of a driver work and rest schedule according to the legislation and international agreements of the Republic of Uzbekistan, but not longer than the deadline for customs transit.

Maximum period for the customs regime of customs transit cannot exceed the period determined from the date of filing a notice for customs transit based on:

air transport — three calendar days;

land and river transport — one thousand kilometers in fifteen calendar days.

An authorized individual shall present goods to a customs authority of destination within the time period established by a customs authority of departure and documents specified in Article 18 of this Code.

A customs authority of destination shall perform necessary operations to complete the customs regime of customs transit.

At the request of an authorized individual, the customs regime of customs transit shall be allowed to end at a customs authority en route by:

export of goods in separate consignments and (or) through other customs authorities of destination than those previously established by a customs authority of departure. When goods are exported in separate consignments, the customs regime of customs transit is considered completed after the last consignment of goods is exported out of the customs territory;

placing goods under other customs regimes according to requirements and conditions of this Code.

If necessary, a customs authority en route shall set another deadline to end the customs regime of customs transit according to timelines specified in in a formal application of an authorized individual.

Chapter 19. Destruction

Article 121. Customs regime of destruction

Customs regime of destruction is a regime where foreign goods are destroyed under customs control, including through making them unusable, without paying customs charges and without applying economic policy measures.

Article 122. Requirements and conditions for placing goods under the customs regime of destruction

Goods are allowed to be placed under the customs regime of destruction if the goods subjected to destruction completely lose their consumer properties and cannot be restored to their original state in a cost effective way.

Destruction of the following goods shall not allowed:

cultural values;

endangered species of animals and plants, their parts and derivatives, except for cases when their destruction is required in order to contain spread of epidemic and epizootics.

Destruction of goods shall not be allowed if:

they can harm environment or pose a direct or potential threat to human life and health;

it is conducted by consuming goods according to their usual purpose;

a customs authority is unable to exercise control over the actual destruction of goods;

on the possibility of carrying out the elimination of the state body in the field of Ecology and Environmental Protection, the conclusion of which indicates the method and place of its implementation is not in the information system of customs bodies. The provisions of this part do not apply to annulments that are irrevocably lost as a result of an accident or an overwhelming force impact.

Destruction of goods can be done by:

thermal, chemical, mechanical or other impact (incineration, destruction, burial) with goods being completely destroyed;

dismantling, disassembly, mechanical damage, including punching holes, tearing, causing damage in other ways provided that such damage excludes subsequent restoration of goods and possibility of their use in their original form.

Goods shall be destroyed by an authorized individual at own expense in compliance with requirements of nature protection legislation.

An owner of a bonded warehouse can request placing goods stored in a bonded warehouse under the customs regime of destruction based on a conclusion of a relevant authorized state body that the goods are unsuitable for consumption and use as well as impossibility of their further storage with sending a prior written notice to an authorized individual.

Article 123. Documents required to place goods under the customs regime of destruction

A declarant shall submit the following documents to a customs authority to place goods under the customs regime of destruction:

cargo customs declaration;

shipping documents;

destruction statement that is prepared based on a template established by the State customs committee of the Republic of Uzbekistan.

If destruction of goods is conducted based on appropriate authorizations, a customs authority shall independently check availability of such documents in the information system of the customs authorities.

Article 124. Timeline and location of destruction of goods

Timeline for destruction of goods shall be established by a customs authority based on a formal application of an authorized individual and time required for destruction of this type of goods. Goods shall be destroyed using a declared destruction method and taking into account time required to transport goods from its location to a destruction location.

The place of destruction of the ceiling is determined by an authorized person, taking into account the conclusion of the state body in the field of Ecology and Environmental Protection.

Article 125. Customs regime of destruction for goods destroyed or damaged as a result of an accident or force majeure

Customs regime of destruction can be used for goods that are destroyed or damaged because of an accident or force majeure.

An individual who declares goods to be placed under the customs regime of destruction shall submit a conclusion of an appropriate authorized body to the customs authorities on existence of circumstances specified in part one of this Article and that the goods are destroyed or damaged as a result of these circumstances.

When destroyed or damaged goods are placed under the customs regime of destruction due to an accident or force majeure, provisions of part 1 of Article 122 and Article 127 of this Code shall apply.

Article 126. Customs clearance and customs control of goods placed under the customs regime of destruction

Goods, which are placed under the customs regime of destruction, shall be cleared by a customs authority that is responsible for an area where goods are located.

Goods, which are placed under the customs regime of destruction, shall be cleared by a customs authority that is responsible for an area where goods are located.

When storing goods in a bonded warehouse, goods, which are declared for destruction, can be taken out of a bonded warehouse based on a cargo customs declaration registered by a customs authority.

Delivery of goods to the destruction location and their destruction shall be conducted under customs control.

Upon destruction of goods, a statement of destruction shall be prepared and signed by a customs authority official, an authorized individual and other individuals, who are present at the actual destruction of goods.

A statement of destruction of goods shall submitted to a customs authority within one working day after their actual destruction.

A cargo customs declaration shall be submitted and registered before destruction and finalized after destruction of goods.

Article 127. Declaration of waste resulting from destruction of goods

Waste generated as a result of destruction of goods shall be placed under a different customs regime, as if it is imported into the customs territory in this condition, except for the case specified in part two of this Article.

Waste generated as a result of destruction and processed into a state unsuitable for their further use shall not be declared.

Chapter 20. Refusal in favor of the state

Article 128. Customs regime of refusal in favor of the state

The customs regime of refusal in favor of the state is a regime where an authorized individual abandons goods and transfers them to state ownership free of charge without paying customs charges and without applying economic policy measures.

Article 129. Requirements and conditions for placing goods under the customs regime of refusal in favor of the state

Refusal of goods in favor of the state shall not entail any expenses for the state.

The following goods cannot be placed under the customs regime of refusal in favor of the state:

prohibited from being imported into the customs territory;

withdrawn from circulation or limited in circulation;

with no corresponding authorization of the authorized bodies in the information system of customs authorities, if goods are subject to control by these authorities.

An authorized individual who abandons the goods in favor of the state shall bear all expenses of delivering them to a location determined by a customs authority.

An authorized individual cannot change the specified customs regime to another one after the goods are placed under the customs regime of refusal in favor of the state.

The authorized person is responsible for the legality of placing the goods under the customs regime of refusal in favor of the state to any third parties.

Customs Authority:

shall not fulfill any property claims of third parties in relation to goods that are refused in favor of the state by an authorized individual;

shall not reimburse a carrier, warehouse owner or other individuals for any costs associated with transportation, storage of goods, conducting cargo handling and other operations with the cargo before placing these goods under the customs regime of refusal in favor of the state.

Article 130. Documents required to place goods under the customs regime of refusal in favor of the state

A declarant shall submit the following documents to a customs authority to place the goods under the customs regime of refusal in favor of the state:

cargo customs declaration;

transfer agreement for goods placed under the customs regime of refusal in favor of the state;

shipping documents.

With regard to goods that are refused in favor of the state with appropriate authorization documents, a customs authority shall independently check availability of such documents in the information system of the customs authorities.

Article 131. Customs clearance of goods placed under the customs regime of refusal in favor of the state

Goods that are placed under the customs regime of refusal in favor of the state shall be cleared by a customs authority that is responsible for area where goods are located.

When an authorized person transfers to the customs authority goods placed under the customs regime of refusal in favor of the state, an act is drawn up in two copies. One copy of the act is kept by the customs authority. The second copy of the act is handed over to the authorized person.

Goods placed under the customs regime of refusal in favor of the state shall be transferred to an authorized body on state property management in the manner prescribed by the legislation.

Chapter 21. Authorization procedures when placing goods under customs regimes

Article 132. Customs regimes that require authorizations

Placement of goods under the customs regime of processing outside the customs territory, processing within the customs territory is carried out on the basis of an appropriate permit issued by the customs authority.

Article 134. Documents required to obtain authorization for processing goods outside (in) the customs territory

To obtain authorization to process goods outside (on) the customs territory, the authorized person submits the following documents to the customs authority in whose area of activity the goods are located:

1) processing outside the customs territory:

an application for authorization;

a feasibility study (calculations) containing information about the technological process of processing, as well as the conclusions of authorized bodies and (or) competent organizations (including customs laboratories) based on a specific technological process of processing to establish the rate of yield of processed products, except for the case when the processing operation is repair;

a copy of the contract (agreement) on the basis of which processing is carried out, or the contract (agreement) for the export of goods for processing and for the import of processed products;

2) for processing in the customs territory:

an application for authorization;

feasibility studies (calculations) indicating information on the technological process of processing, for legal entities with a state share in the charter fund (charter capital) of 50 percent or more, and for legal entities in which 50 percent or more of the charter fund (charter capital) belongs to a legal entity with a state share in the charter fund (charter capital) of 50 percent or more;

the method of identification of imported goods for processing in the customs territory in the products of its processing, determined by an authorized person;

a method for assessing the yield rate of processed products, determined by an authorized person, with the exception of the case when the processing operation is a repair;

a copy of the contract (contract, agreement) on the basis of which processing is carried out, or contracts (contracts, agreements) for the import of goods for processing and for the export of processed products.

The requirement from the authorized person to submit other documents for obtaining a permit for processing goods outside (in) the customs territory not specified in the first part of this Article is not allowed.

Article 135. Formal application for authorization

The State customs committee of the Republic of Uzbekistan shall approve a template of a formal application for authorization.

A formal application for authorization can include an email address of an authorized individual. The fact that a formal application for authorization includes an email address of an authorized individual shall constitute his consent to receive notices on decisions requested in a formal application in electronic form through the information system.

The documents specified in Article 134 of this Code are submitted by an authorized person to the customs authority on the principle of "one window" through a Single portal of interactive public services.

Information included into the documents submitted by an authorized individual shall be considered valid in all cases unless proven otherwise by a customs authority.

An authorized individual shall be responsible for accuracy of information included into a formal application for authorization.

Article 136. Review a formal application for authorization

After receiving a formal application for appropriate authorization, a customs authority shall verify compliance with requirements and conditions specified in this Code.

A customs authority shall conduct customs inspection of goods when reviewing formal applications for appropriate authorization for:

placement of goods under the customs regimes of re-export, temporary export, re-import, temporary import and refusal in favor of the state;

destruction.

When reviewing formal applications for authorization for processing outside the customs territory and processing in the customs territory, the customs authority shall:

check is there are any authorizations of authorized bodies if goods or processed products are subject to control by these bodies;

set standard output of processed products;

engage third parties for evaluation, research, inspection or other scientific and technical assessments when it is difficult to determine mandatory standard output of processed products.

Article 137. Response time of a formal application for authorization

The term of consideration of an application for the issuance of a permit for processing outside the customs territory or processing in the customs territory may not exceed ten working days.

Response time for review of a formal application for appropriate authorization shall start on the date of submission of all required documents.

A customs authority shall issue (send) appropriate authorization to an authorized individual or in writing including in electronic form through the information system, notify a requester on refusal to issue an authorization no later than one working day from the date a decision is made. Authorization shall be issued to an authorized individual in a form established by the State customs committee of the Republic of Uzbekistan.

If a customs authority does not issue authorization to an authorized individual or refuses to issue it within the period of review of a formal application for appropriate authorization, issue or refusal to issue it, then an authorized individual shall have the right to place goods under the customs regime, which requires authorization from the customs authority, after expiration of the period specified in part one of this Article with sending a written notice to the customs authority.

In the case specified in part four of this Article, the customs authority shall issue authorization within five working days after receiving a written notice from an authorized individual. Until authorization is received, a formal application with a date of its acceptance on it and a written notice sent by an authorized individual to the customs authority shall be equated to authorization and are considered the basis for placing goods under the customs regime that requires authorization from the customs authority.

Article 138. Refusal to issue authorization

The following are the reasons for refusal to issue authorization:

incomplete package of documents submitted by an authorized individual when requesting authorization;

failure to comply with requirements and conditions for placing goods under the customs regime that requires authorization in accordance with this Code;

inaccurate or distorted information in the documents submitted by an authorized person.

Refusal to issue an authorization on other grounds, including on the grounds of inexpediency of issuing an authorization, shall not be allowed.

A notice with refusal to issue authorization shall be handed (sent) to an authorized individual indicating the reasons for refusal, specific legal regulations and timeline for re-submission of the documents by an authorized individual when specified reasons are eliminated. Timeline for elimination of reasons for refusal and re-submission of documents by an authorized individual cannot be less than ten working days from the date of receipt of a notice of refusal to issue authorization.

If an authorized individual eliminates the reasons that lead to refusal to issue authorization within the established period, a customs authority shall re-consider the documents, issue or refuse issuance of authorization within no more than five working days from the date of receipt of an formal application from an authorized individual informing of elimination of the reasons for refusal and appropriate documents confirming elimination of reasons for refusal. An authorized individual shall not pay customs fees for re-consideration of documents.

When re-examining the documents, a customs authority shall not allowed to use reasons for refusal that are not previously stated in the notice, except for the reasons for refusal related to documents that confirm elimination of previously indicated reasons.

A formal application submitted by an authorized individual after expiration of the period specified in the notice of refusal to issue authorization shall be considered submitted and is reviewed by a customs authority on general grounds.

An authorized individual shall have the right to appeal against the decision to refuse issuance of authorization as well as actions (inaction) of a customs authority official in the prescribed manner.

Article 139. Suspension of an authorization

Authorization shall be suspended in the following cases:

violations of requirements and conditions for placing goods under an appropriate customs regime by an authorized individual;

failure of an authorized individual to comply with the decision of a customs authority mandating an authorized individual to eliminate identified violations.

Authorization shall be suspended through court, except for cases of suspension for not more than ten working days due to prevention of emergencies, epidemics and other real threats to life and health of the population.

Decision of a customs authority to suspend authorization shall be communicated to an authorized individual indicating the reasons for suspension of authorization and specific legal regulations no later than one working day from the date of its adoption.

Court's decision to suspend authorization shall be communicated to an authorized individual within the period established by the legislation.

A customs authority or court shall establish a period for an authorized individual to eliminate circumstances that led to suspension of authorization. The period for elimination of circumstances that led to suspension of authorization by an authorized individual shall not be less than five working days from the day of the receipt of the decision to suspend authorization by an authorized individual.

If an authorized individual eliminates the circumstances that led to suspension of authorization, a customs authority or court that made the decision to suspend an authorization shall make a decision to renew authorization within five working days from the date of receipt of confirmation of elimination of these circumstances.

A customs authority shall notify an authorized individual of the decision taken within one working day after adoption of the appropriate decision.

The decision to suspend authorization can be appealed in the prescribed manner.

Article 140. Termination of authorization

Authorization shall be terminated in the following cases:

an authorized individual submits a formal application to terminate authorization;

liquidation of a legal entity — from the moment of liquidation or termination of its activities, reorganization of a legal entity — from the moment of reorganization, except for its restructuring;

termination of a certificate of state registration of a business entity — an individual;

death, restriction of legal authority according to the established procedure, recognition of an individual as incompetent;

if an authorized individual fails to eliminate circumstances that led to suspension of authorization within the time established by a customs authority or court;

unlawful nature of customs authorityʼs decision to issue authorization;

expiration of authorization;

performing a one-time action that a customs authority issues authorization for.

Authorization shall be considered terminated in cases specified in paragraphs three, four, five, eight and nine of part one of this Article.

Authorization shall be terminated by a customs authority in the case specified in paragraph two of part one of this Article and by court in the cases specified in paragraphs six and seven of part one of this Article.

Courtʼs decision to terminate authorization shall be communicated to an authorized individual and a customs authority within time established by the legislation.

Customs authorityʼs decision to terminate authorization shall be communicated to an authorized individual specifying the reasons for termination of authorization and specific regulations no later than three working days from the date of its adoption. When terminated, authorization shall not need to be returned to customs authorities.

Decision to terminate an authorization can be appealed in the prescribed manner.

Article 141. Reissuance of authorization and issue of its duplicate

In the event of a restructuring of an authorized individual (a legal entity), a change of its name or location (postal address), an applicant (a legal entity or its legal successor) shall submit a formal application for reissuance of authorization attaching documents confirming specified information to a customs authority within seven working days after re-registration.

In the event of a change of a last name, first name, patronymic or location of facilities of a business entity (an individual) specified in a certificate of state registration, a business entity (an individual or his legal successor (heir)) shall submit an authorization reissuance request attaching the documents confirming specified information to a customs authority within seven working days after re-registration.

In the event of a change of a last name, first name, patronymic of an individual (except for a business entity — an individual), reissuance of authorization to place goods under the appropriate customs regime is not required.

Documents for authorization reissuance shall be submitted by an authorized individual directly to a customs authority or through postal office or in electronic form with acknowledgement of their receipt.

Prior to authorization reissuance, an authorized individual or a successor who has submitted an authorization reissuance application shall undertake actions specified in it based on the submitted authorization reissuance application with a customs authority's acknowledgement on the date of receipt of a formal application.

Requesting an authorized individual to submit other documents, which are not specified in this Article, shall not be allowed.

Reissuance and issuance of a reissued permit are carried out within three working days from the date of receipt by the customs authority of an application for reissuing a permit with the attachment of the relevant documents.

If issued authorization is lost or damaged, a customs authority shall issue a duplicate at a formal application of an authorized individual within three working days from the date of receipt of the application.

No customs fee shall be charged for reissuance of authorization and issuance of a duplicate.

Article 142. Cancellation of authorization

Authorization shall be canceled based on the following:

a formal application of an authorized individual to cancel authorization;

establishing the fact of getting authorization using false documents.

Authorization shall be canceled by a customs authority in the case specified in paragraph two of part one of this Article and by court in the case specified in paragraph three of part one of this Article.

When terminated, authorization shall not need to be returned to customs authorities.

Courtʼs decision to cancel authorization shall be valid from the date of issue of authorization.

Courtʼs decision to cancel authorization can be appealed in the prescribed manner.

Section III. Application of customs regimes to vehicles and certain categories of goods

Chapter 22. Moving vehicles for commercial use

Article 143. Vehicles for commercial use

A vehicle for commercial use is a vehicle used to transport goods under customs control and/or passengers for a fee or free of charge.

Standard spare parts, accessories and equipment contained in standard tanks, lubricants and fuel transported with a vehicle for commercial use and supplies shall be considered as an integral part of this vehicle for customs purposes. Supplies include the following goods:

required to ensure normal operation and maintenance of a rivercraft and aircraft, trains and in-transit vehicles or vehicles at stop-over or parking locations;

intended for consumption by passengers and crew members on board of rivercrafts and aircrafts, motor vehicles or passengers and train crew members on trains regardless of whether these supplies are sold or not;

intended for sale to passengers and crew members of rivercrafts and aircrafts, trains and vehicles with no purpose of consuming the specified supplies on these vehicles.

Article 144. Customs regimes applicable to vehicles for commercial use

A vehicle for commercial use that is not declared to be placed under any customs regime as a commodity is considered from the moment of customs clearance as placed under the customs regime of temporary import or temporary export, respectively, with the obligations of persons to comply with the conditions of these customs regimes.

Article 145. Temporary import of a vehicle for commercial use into the customs territory

Temporary import of a vehicle for commercial use into the customs territory with conditional exemption from customs charges shall be allowed if it is:

registered on the territory of a foreign country;

used for commercial transport of goods and passengers;

imported into the customs territory by a foreign individual or a legal body or individual of the Republic of Uzbekistan who is authorized to do so by a foreign individual;

not a subject of a lease agreement or any other agreement providing for a transfer of the right for it to a legal entity or individual of the Republic of Uzbekistan for a purpose other than completion of transport operations by re-exporting the vehicle from the customs territory.

A temporarily imported vehicle with ownership passed to a legal entity or individual of the Republic of Uzbekistan shall be placed under the appropriate customs regime.

If a vehicle does not comply with conditions specified in part one of this Article and it fails to comply with conditions for application of conditional exemption from payment of customs charges, the vehicle shall be considered as a temporarily imported commodity which is subject to application of periodic customs charges in the manner established by this Code.

Article 146. Timeline of temporary import of a vehicle for commercial use

Timeline of temporary import of a vehicle for commercial use shall be established by a customs authority based on a formal application of a carrier or authorized individual and taking into account all circumstances of the planned transport operation. In this case, total period of temporary import of a vehicle for commercial use with exemption from customs charges shall not exceed ninety calendar days from the date of its import. A temporarily imported vehicle for commercial use must be re-exported immediately after completion of this transport operation.

Temporary import of a vehicle for commercial use shall end by re-exporting it within the period specified in this Article. Temporary import of a vehicle for commercial use can end according to the procedure specified by this Code on ending the customs regime for temporary import in respect of goods.

Article 147. Operations with temporarily imported vehicles for commercial use

During temporary import period, temporarily imported vehicles for commercial use shall be allowed to undergo operations for their repair or maintenance, which are required when they are used on the customs territory.

Article 148. Temporary export of a vehicle for commercial use

Temporary export of a vehicle for commercial use shall be allowed regardless of an individual who will use it and or purpose it will be used for outside the customs territory, if this vehicle is in free circulation on the customs territory. In this case, customs fees are not charged.

Temporary export of a vehicle previously placed under the customs regime of temporary import shall be allowed. At the same time, for paying customs charges, validity and conditions of the customs regime of temporary import on this vehicle shall not stop until a formal application for placing it under a different customs regime is filed.

Article 149. Timeline for temporary export of a vehicle for commercial use

Period for temporary export of a vehicle for commercial use shall not exceed two years.

Article 150. Re-import of a temporarily exported vehicle for commercial use into the customs territory

When a temporarily exported vehicle for commercial use is re-imported into the customs territory, customs charges shall not be paid if a vehicle for commercial use has not been subjected to processing operations outside the customs territory, except for operations required to ensure its safety and operation including maintenance and repairs.

Article 151. End of temporary export of a vehicle for commercial use

Temporary export of a vehicle for commercial use shall end with its re-import into the customs territory or in the manner prescribed by this Code on ending of the customs regime for temporary export of goods.

Article 152. Temporary import of equipment and spare parts for vehicles for commercial use

Equipment for loading, unloading, handling and ensuring safety of goods, which is imported with vehicles for commercial use and is intended for re-export with them, regardless of whether it can be used separately from the vehicles or not, in the case of its temporary import, shall be subject to conditional exemption from payment of customs charges.

Equipment and spare parts intended for repair or maintenance to replace parts and equipment built into a vehicle, which is already temporarily imported into the customs territory or used in it, can be temporarily imported with exemption from customs charges.

Equipment and spare parts that are replaced and not transported outside the customs territory shall be placed under the customs regime of release for free circulation (import) or under another customs regime according to the provisions of this Code.

Article 153. Temporary export of equipment and spare parts for vehicles for commercial use

Equipment for loading, unloading, handling and ensuring safety of goods, which is exported with vehicles for commercial use and is intended for re-import with them, regardless of whether it can be used separately from the vehicles or not, in case of its temporary export, shall be subject to exemption from payment of customs charges.

Equipment and spare parts intended for repair or maintenance to replace parts and equipment built into a temporarily imported vehicle for commercial use, when temporarily exported, shall be subject to exemption from payment of customs charges.

Replaced equipment and spare parts for a vehicle for commercial use shall be imported into the customs territory without paying customs charges and without applying economic policy measures.

Article 154. Customs clearance of vehicles for commercial use

Customs clearance of vehicles for commercial use shall be conducted by acceptance of a vehicle declaration by a customs authority.

Chapter 23. Movement of goods and vehicles by individuals for non-commercial purposes

Article 155. Goods moved by individuals for non-commercial purposes

Goods transported by individuals for non-commercial purposes are goods imported or exported by individuals for their own needs and not intended for entrepreneurial activity.

Goods moved by individuals for non-commercial purposes shall be moved across the customs border in a simplified manner and with use of the privileges specified in this Chapter.

The following shall be taken into account when determining the purpose of goods, which are transported by individuals across the customs border:

quantity of goods; for goods of the same kind, the quantity that exceeds the need of an individual who moves goods and his family members is considered as goods imported for entrepreneurial activity unless proven otherwise by an individual who moves goods;

frequency of movement of goods where repeated import of the same kinds of goods by the same individual is considered as import of goods for entrepreneurial activity unless proven otherwise by an individual who moves goods;

circumstances of travel including the purpose and duration of the trip.

Article 156. Simplified procedure for moving goods by individuals for non-commercial purposes

Goods shall be moved across the customs border by individuals for non-commercial purposes in the following simplified manner:

economic policy measures are not applied to goods including mandatory confirmation of compliance with standards and requirements for safety of goods, except for a vehicle as a commodity that is placed under the customs regime of release for free circulation (import) or export;

procedure for customs clearance of goods without a requirement for a cargo customs declaration, except for a vehicle as a commodity that is placed under the customs regime of release for free circulation (import) or export.

Article 157. Non-application of customs charges in relation to goods transported by individuals

Customs charges shall not apply to the following:

goods sent by individuals for non-commercial purposes in international postal and courier shipments, within the limits of the duty-free importation of goods established by law;

goods transported by individuals for non-commercial purposes, within the limits of the duty-free importation of goods established by law, with the exception of goods delivered to the address of an individual;

personal property moved by individuals across the customs border because of a change of permanent residence with the exception of vehicles.

Article 158. Temporary import of goods and (or) vehicles by foreign individuals for non-commercial purposes

Temporary import of goods and (or) vehicles to the customs territory by foreign individuals with exemption from customs charges shall be allowed if the goods and (or) vehicles are imported for non-commercial purposes by this individual during his stay in the customs territory. In this case, the vehicle must be registered in the territory of a foreign country.

After expiry of the period specified in part one of this Article, goods and (or) vehicles shall be re-exported out of the customs territory in an unchanged condition or placed under the appropriate customs regime.

Temporarily imported goods and (or) vehicles can be taken out of the customs territory through any customs authority. When re-exporting temporarily imported goods and (or) vehicles, customs charges shall not be paid and economic policy measures shall not be applied.

Temporarily imported goods and (or) vehicles cannot be re-exported from the customs territory, if the specified goods and (or) vehicles are seriously damaged due to an accident or force majeure which must be confirmed by an authorized body.

Article 159. Conditions for temporary import of a vehicle by foreign individuals for non-commercial purposes

A vehicle temporarily imported by foreign individuals for non-commercial purposes cannot stay in the customs territory longer than ninety calendar days cumulatively in a calendar year. Temporary import of a vehicle over the specified period shall be allowed with payment of a fee established by the Cabinet of Ministers of the Republic of Uzbekistan.

The calculation of the period specified in the first part of this Article shall commence from the date the temporary importation of the vehicle is registered.

Until the fee is collected, a vehicle shall be subject to temporary storage in locations determined by the customs authorities.Republic of Uzbekistan.

The fee specified in part one of this Article shall not be paid:

during temporary storage in locations determined by the customs authorities;

if a temporarily imported vehicle is under arrest, confiscation, becomes unusable due to an accident or force majeure which must be confirmed by the authorized body.

Article 160. Temporary export of goods and (or) vehicles by individuals of the Republic of Uzbekistan for non-commercial purposes

Individuals of the Republic of Uzbekistan shall have the right to temporarily export goods and (or) vehicles they need for non-commercial purposes outside the customs territory for the period of their temporary stay in a foreign country.

Goods and (or) vehicles specified in part one of this Article shall be exempt from customs charges upon their temporary export and re-import into the customs territory.

At the request of an individual of the Republic of Uzbekistan, customs authorities can identify temporarily exported goods and (or) vehicles, if identification of goods will facilitate their re-import into the customs territory with exemption from customs charges.

Article 161. Customs clearance of goods transported by individuals for non-commercial purposes

Individuals crossing the customs border by rail are given the opportunity to undergo customs operations without leaving the vehicle, subject to compliance with the provisions of customs control.

Goods and (or) vehicles transported by an individual, in cases where their immediate customs clearance or payment of customs duties is not possible, are subject to temporary storage or removal from the customs territory.

Goods imported into the customs territory and exported outside it by individuals for non-commercial purposes in a simplified manner are considered for customs purposes, respectively, as released for free circulation or exported under the customs export regime.

The procedure for customs clearance of goods imported for non-commercial purposes by individuals in excess of the norms of duty-free importation is established by the Cabinet of Ministers of the Republic of Uzbekistan.

Article 162. Declaration of goods transported by individuals for non-commercial purposes

Goods transported by individuals for non-commercial purposes in carry-on and accompanied baggage shall be declared by individuals when they move across the customs border presenting the goods.

Goods transported in carry-on and accompanied baggage by an individual under the age of sixteen shall be declared by an individual accompanying him.

A double corridor system can be utilized in locations of arrival into or departure from the customs territory for declaring goods transported by individuals.

Use of a double corridor system shall provide an individual with a choice of crossing the customs border as a way of declaring goods for non-commercial purposes of the “green” or “red” corridor for customs operations.

The “green” corridor is a specially designated place at the points of arrival or departure, intended for the movement by individuals across the customs border of goods for non-commercial purposes in hand luggage and accompanied baggage. The specified goods are declared orally, with the exception of goods, the import or export of which is prohibited or limited in accordance with the law, as well as goods, the value and (or) quantity of which exceeds the norm for duty-free import of goods established by law.

For customs purposes, passage of an individual through the “green” corridor shall be considered a statement that the specified individual does not have goods subject to submission of a formal declaration to the customs authority.

The "red" corridor is a specially marked area at the locations of arrival or departure intended for movement of goods by individuals across the customs border, which are subject to submission of a formal declaration, as well as goods that an individual, who cares them in a carry-on and accompanied baggage, would like to declare.

The fact that certain forms of customs control in the "green" corridor are not applied shall not mean that individuals are exempt from the obligation to comply with requirements of the customs legislation.

The Cabinet of Ministers of the Republic of Uzbekistan shall determine the requirements and a procedure for operating the double corridor system at checkpoints across the customs border.

Goods of an individual for non-commercial purposes, which are transported as separate unaccompanied baggage, can be declared by an individual moving the goods or by any other individual acting under a power of attorney. An individual declaring the goods shall be responsible for accuracy of information presented to the customs authority.

Goods included into a separate unaccompanied baggage of an individual under the age of sixteen must be declared by parents, custodians or caregivers, or individuals acting under the power of attorney of parents, custodians or caregivers.

When individuals move goods that are intended for production or commercial purposes across the customs border and goods for non-commercial purposes arriving at their address (except for those sent by international postal and courier services), general rules of customs clearance established by this Code shall apply.

Article 163. Payment of customs duties for goods transported by individuals for non-commercial purposes

Goods for non-commercial purposes, transported by individuals in hand luggage and accompanied luggage, as well as sent in international postal and courier shipments, the cost and (or) quantity of which exceeds the norms for duty-free import of goods established by law, are subject to a single customs payment in relation to such excess.

When goods are received by an individual, with the exception of international postal and courier shipments, customs duties are levied on the entire amount of imported goods without applying the norm for duty-free import of goods.

The single customs payment is paid by individuals when declaring goods for non-commercial purposes on the basis of a customs receipt order, the form and procedure for filling which are determined by the State Customs Committee of the Republic of Uzbekistan.

One copy of the customs receipt order is handed over (sent) to the individual who paid the customs duties.

Filling out a customs receipt order and charging a single customs payment in respect of goods for non-commercial purposes transported by individuals across the customs border is carried out by a customs official.

Article 164. Customs value of goods transported by individuals for non-commercial purposes

Value of goods transported by individuals for non-commercial purposes shall be declared when declaring goods.

Customs value of goods transported across the customs border by individuals for non-commercial purposes shall be determined based on the declared value confirmed by customer slips, receipts and (or) other commercial documents.

According to Chapter 44 of this Code, customs authority can independently determine customs value of goods if no documents and information are available to confirm accuracy of determination of customs value of goods that are declared by an individual.

When goods are imported into the customs territory as a separate unaccompanied baggage as well as when goods are sent in international postal and courier shipments, customs value shall include the costs of delivering goods to an airport, river port or other location of import of goods into the customs territory.

Chapter 24. Goods sent as international postal and courier shipments

Article 165. International postal and courier shipments

International postal or courier shipments are postal or courier shipments transported across the customs border.

International postal shipments must be accompanied with documents specified in the regulations of the Universal Postal Union.

International courier shipments must be accompanied with commercial documents.

Goods that are prohibited by law for import into the customs territory or export from this territory respectively shall not be allowed to be sent via international postal and courier shipments.

Article 166. Customs control and customs clearance of international postal and courier shipments

Goods sent in international mail and courier shipments and moved across the customs border shall be subject to customs control.

International postal and courier shipments cannot be issued to recipients or sent outside the customs territory without customs control.

Customs control and customs clearance of goods sent via international postal shipments shall be conducted at locations of international postal exchange which are determined by a special authorized body in the area of postal services in agreement with the State customs committee of the Republic of Uzbekistan.

Customs control and customs clearance of goods sent in international courier shipments shall be conducted in locations determined by the State customs committee of the Republic of Uzbekistan sending a notice to a special authorized body in the area of postal services.

Customs clearance of goods sent in international postal and courier shipments can be conducted by a customs authority responsible for the area where recipients or senders are located. In such cases, international postal items shall be delivered to an appropriate territorial postal organization under customs control from locations of international postal exchange. Customs controlled storage facilities for goods shall be established in corresponding territorial postal organizations that are considered zones of customs control.

International courier shipments shall be delivered under customs control from locations specified in part four of this Article to a customs authority responsible for the area where recipients are located.

Article 167. Declaration of goods sent in international postal and courier shipments

The following shall be considered as a customs declaration:

a) documents provided for by the acts of the Universal Postal Union - for goods sent in international mail to individuals for non-commercial purposes, as well as to legal entities, worth up to thirty basic calculation amount;

b) commercial documents — for goods sent in international courier shipments to address of individuals for non-commercial purposes, as well as to address of legal entities, worth up to thirty basic calculation amount.

In other cases, declaration of goods sent in international postal and courier shipments shall be conducted by submitting a cargo customs declaration.

Declaration of goods exported via international postal and courier shipments, which are subject to submission of a cargo customs declaration, shall be conducted upon delivery of these goods to postal organizations.

Article 168. Customs examination and inspection of international postal and courier shipments

Postal service operators and providers shall make international postal and courier shipments available to the customs authorities for customs check and customs inspection.

Letters, postcards and secogrammes shall not be presented to the customs authorities for customs examination and inspection unless the customs authorities have sufficient grounds to believe that international postal and courier shipments include goods that are prohibited or restricted by law for import into or export from this territory the customs territory respectively.

In the event of a discrepancy in quantity, contents and other cases of violation of customs legislation, which are identified during customs inspection of international mail and courier shipments, an employee of a postal service operator or provider and customs authority official shall sign a customs inspection statement.

Customs authorities shall use technical means of customs control during customs examination or inspection of goods sent in international postal and courier shipments.

Article 169. Customs charges for goods sent in international postal and courier shipments

An authorized individual shall pay customs charges for goods sent in international post and courier shipments.

Goods sent in international postal and courier shipments for non-commercial purposes of individuals, the cost and (or) the number of which exceeds the norms of duty-free import of goods, are subject to a single customs payment in terms of such excess.

Customs authorities using a customs receipt voucher shall calculate customs charges for goods, which do not require submission of a cargo customs declaration according to Article 167 of this Code.

Customs authority official shall fill out a customs receipt voucher and calculates customs charges.

Customs charges shall be calculated based on information on the value of goods included into the documents specified in the regulations of the Universal Postal Union and commercial documents, which are used for customs purposes, for goods that do not require submission of a cargo customs declaration. A customs authority shall determine customs value of goods according to this Code when information on the value of goods is not available.

Customs charges shall be calculated and paid in the manner established by Section VIII of this Code.

International postal and courier shipments, which contain goods with customs charges calculated by the customs authority, shall be released to an authorized individual after payment of customs charges.

Chapter 25. Goods transported across the customs border by pipelines and power lines

Article 170. Moving goods across the customs border by pipelines and power lines

Mixing of goods as well as changes in quantity, quality and condition of goods due to technological features of transportation and specific characteristics of goods according to standards and technical conditions established by law shall be allowed when moving goods across the customs border.

Goods shall be allowed to move through pipelines and power lines with subsequent declaration and payment of customs charges according to the rules established by this Chapter.

Customs authority shall not conduct identification of goods transported by pipelines and power lines.

Article 171. Procedure for declaring goods transported across the customs border by pipelines and power lines

Goods transported across the customs border by pipelines and power lines shall be declared by submission of a cargo customs declaration as follows:

no later than the tenth day following the month when electricity is supplied;

before delivery of goods transported by pipelines, no later than the twentieth day of the month preceding the billing period.

Actual presentation of goods transported by pipelines and power lines shall not be required when submitting a customs declaration.

Actual amount of goods transported by pipelines and power lines, which is determined based on readings of metering devices installed in specially equipped locations that register movement of the goods and data of the authorized bodies, shall be subject to declaration with submission of a full cargo customs declaration.

Submission of a temporary cargo customs declaration shall be allowed if the following are not available:

international agreements signed by the Republic of Uzbekistan;

decisions of the Cabinet of Ministers of the Republic of Uzbekistan;

capacity to determine actual volume and value of goods that are moved through pipelines and power lines;

registration of contracts (agreements, treaties) with authorized bodies.

When submitting a temporary cargo customs declaration, the period for submission of a cargo customs declaration must not exceed ninety calendar days from the date of the end of the billing month of delivery of goods.

Goods that transit across the customs border by pipelines shall be declared by submission a cargo customs declaration no later than the twenty-fifth day of the month following each calendar month of actual delivery.

Article 172. Payment of customs charges when moving goods across the customs border by pipelines and power lines

Customs charges for goods transported across the customs border by pipelines and power lines within one calendar month shall be paid no later than the day of submission of a cargo customs declaration at applicable rates of customs charges on the last day of the month of delivery of goods. At the same time, cost of goods transported by pipelines and power lines within one calendar month for calculating customs charges shall be determined at the official exchange rate of currencies established by the Central Bank of the Republic of Uzbekistan on the last day of the month of delivery of goods.

Customs charges for goods transported across the customs border by pipelines shall be paid before or simultaneously with acceptance of a cargo customs declaration.

In the case of submission of a temporary cargo customs declaration for goods transported by pipelines, customs charges shall be paid before or simultaneously with acceptance of a temporary cargo customs declaration.

If, because of updated information, amount of payable customs charges increases, then additional payment must be made simultaneously with submission of a cargo customs declaration. Penalties are not charged in this case.

Overpaid amounts of customs charges shall be refunded according to Chapter 49 of this Code.

Chapter 26. Bonded warehouses, duty-free shops and free warehouses

Article 173. Bonded warehouses

A bonded warehouse is a specially designated and equipped room and (or) an open area intended for storing goods under customs control.

Goods that can cause damage to other goods or require special storage conditions must only be placed in specially equipped warehouses that meet storage requirements for such goods.

By level of access, bonded warehouses can be open for use by any individuals and closed with intended use by specific individuals usually a warehouse owner.

Article 174. Duty free shops

A duty-free shop is a trade facility intended to sell goods under customs control according to requirements and conditions of the customs duty-free regime. Territory of a duty-free shop includes sales areas, auxiliary rooms and warehouse.

Customs regime of duty-free trade shall not apply to goods of Uzbekistan that are required to ensure operation of a duty-free shop.

Duty-free shops are divided into three types:

a) a duty-free shop for individuals crossing the State Border of the Republic of Uzbekistan, which is intended for sale, including sale with consumption on the spot, retail for the national currency of the Republic of Uzbekistan and (or) foreign currency, foreign goods imported into the customs territory, or goods of Uzbekistan;

b) a duty-free shop for foreigners accredited by the Ministry of Foreign Affairs of the Republic of Uzbekistan, which is intended for sale of foreign goods imported into the customs territory in the national currency of the Republic of Uzbekistan and (or) foreign currency, diplomatic missions and consular offices of foreign countries, representative offices of international organizations and representative offices equated to them, foreign employees of these organizations and their family members, who live with them and are not citizens of the Republic of Uzbekistan, accredited in the prescribed manner by the Ministry of Foreign Affairs of the Republic of Uzbekistan.

v) a duty-free shop for foreigners temporarily staying on the territory of the Republic of Uzbekistan, which is intended for the retail sale of foreign goods or goods of the Republic of Uzbekistan imported into the customs territory for national currency and (or) foreign currency. The procedure for organizing the activities of this type of duty-free shops is established by the Cabinet of Ministers of the Republic of Uzbekistan.

Article 175. Free warehouses

A free warehouse is a specially equipped and designated place, which includes premises and (or) open areas and is intended for storing goods under customs control in the customs regime of a free warehouse.

Customs regime of a free warehouse shall not apply to goods of Uzbekistan required to ensure operation of a free warehouse.

Goods that can cause damage to other goods or require special storage conditions must be stored in warehouses or separate premises that are part of a free warehouse and specially equipped for storing such goods complying with mandatory requirements established according to the legislation.

Article 176. Licensing of activities of a bonded warehouse, a duty-free shop and a free warehouse

Licensing of the activities of a bonded warehouse, a duty-free shop and a free warehouse is carried out by customs authorities in accordance with the procedure established by law.

License shall not be required if the bonded warehouse is established by the customs authorities.

Relationships between bonded warehouse and free warehouse owners with individuals placing goods and vehicles in the warehouse shall be built on a contractual basis.

The State customs committee of the Republic of Uzbekistan shall maintain registers of bonded warehouses, duty-free shops and free warehouses, and posts information contained in these registers on its official website.

Article 177. Liquidation of a bonded warehouse, a duty-free shop and a free warehouse

A bonded warehouse, duty-free shop and free warehouse shall be liquidated upon termination or revocation of a license.

From the date a bonded warehouse, duty-free shop and free warehouse are liquidated, their goods shall be considered under the customs regime of temporary storage.

When a bonded warehouse and duty-free shop is liquidated, goods must be moved to another bonded warehouse or placed under a different customs regime within fifteen calendar days from the liquidation date.

When a free warehouse is liquidated, goods must be moved to another free warehouse or placed under another customs regime within fifteen calendar days from a free warehouse liquidation date.

When a bonded warehouse, duty-free shop and free warehouse are liquidated as well as when a license is suspended, placement of goods for storage and their sale shall not be allowed.

Goods from a liquidated bonded warehouse and duty-free shop cannot stay under the customs regime for temporary storage over sixty days and in a free warehouse — over one hundred and eighty days from the date of liquidation.

When a bonded warehouse, duty-free shop and free warehouse are liquidated due to license termination, their owners shall be charged customs fees for storage that are set for bonded warehouses established by customs authorities from the date of liquidation.

In the event of liquidation of a bonded warehouse, duty-free shop and free warehouse due to license cancellation, bonded warehouse, duty-free shop and free warehouse owner shall pay customs fees for storage of goods, which are set for bonded warehouses established by the customs authorities, for the entire period of stay of imported including released goods to the customs authority.

If the court decides to revoke a license for operation of a duty-free shop in connection with establishing of the fact of obtaining this license using false documents, the goods sold in a duty-free shop shall be considered released for free circulation and the amount of customs charges shall be collected from a duty-free shop owner payable on the date of placing these goods under the customs regime of duty-free trade.

Section IV. Customs control

Chapter 27. General provisions of customs control

Article 178. Subject of customs control

Customs control shall be exercised in relation to the following:

goods and vehicles transported across the customs border and (or) subject to declaration according to this Code;

customs declaration, documents and information on goods that are subject to be presented as specified in this Code;

activities of legal entities and individuals related to movement of goods across the customs border, provision of customs services as well as implemented under certain customs regimes.

Article 179. Customs control zone

Customs control zone is a specially allocated and designated part of the customs territory that is established to ensure compliance with customs legislation.

Customs control zones can be of the following types:

permanent — in cases of regular stay of goods and vehicles subject to customs control;

temporary — if necessary, temporary customs control and customs clearance of goods and vehicles outside the locations of customs operations and customs examination and inspection of goods and vehicles that are discovered by customs authorities outside the permanent customs control zones.

The decision to establish a permanent customs control zone shall be made by the head of the customs authority. The decision to establish customs control zones along the State Border of the Republic of Uzbekistan shall be coordinated with the units of the Border Troops of the State Security Service of the Republic of Uzbekistan.

Decision to create a temporary customs control zone shall be made:

by the head of a customs authority or his deputy — upon a formal application from an authorized individual on implementation of customs control and customs clearance of goods and vehicles outside the permanent zones of customs control;

by an authorized official of the customs authority — upon locating goods and vehicles subject to customs control outside permanent customs control zones and identifying the need for customs examination or inspection at location of where the fact took place with sending a subsequent notice to the head of the customs authority or his deputy.

Validity period and limits of the temporary customs control zone shall be determined taking into account the need for implementation of relevant customs procedures.

Article 180. Locations and boundaries of customs control zones

Customs control zones shall be established along the customs border and in locations of:

customs clearance;

implementing customs procedures and operations;

storage of goods under customs control, reloading, customs examination and inspection;

parking of vehicles transporting goods under customs control.

Boundaries of customs control zones shall be determined taking into account physical, geographical and local conditions, nature and intensity of foreign economic and economic activities and other factors that directly affect maintenance of the established regime in them. Customs control zones shall be marked with appropriate signs. The area of a customs control zone must be sufficient to complete all mandatory customs procedures in full.

Within the boundaries of permanent customs control zones, the routes of movement for individuals, goods, and vehicles shall be established by the customs authorities. Where necessary, the routes shall be coordinated with the units of the Border Troops of the State Security Service of the Republic of Uzbekistan and (or) the organization on whose territory the customs authorities perform their duties.

Article 181. Obligations of an authorized individual or carrier when crossing and moving within borders of a customs control zone

When crossing the border and moving within a customs control zone, an authorized individual or carrier must:

stop and resume traffic at locations designated by a customs authority;

move goods and vehicles only along established routes;

present goods and vehicles as well as documents and information required for customs control at the request of customs authority officials.

An authorized individual or carrier can also have other obligations according to the legislation when crossing the border and moving within the customs control zone.

Article 182. Rights and obligations of customs officials in a customs control zone

Customs officials shall have the right to request an authorized individual or a carrier move goods and vehicles across the customs border and within a customs control zone according to the regime of the customs control zone. Orders of customs authority officials, within the limits of their competence, shall be mandatory to all individuals moving goods and vehicles across the border and within the customs control zone.

A customs authority official shall exercise control over compliance with the regime of the customs control zone.

Article 183. Goods and (or) vehicles under customs control

Goods and (or) vehicles that are imported into the customs territory shall stay under customs control from the moment they cross the customs border until:

their release according to the customs regimes of release for free circulation (import), re-import, destruction, refusal in favor of the state and transferring goods and (or) vehicles into the state property;

actual export of goods or their processed products as well as vehicles.

Conditionally released goods specified in paragraphs "b" — "f" of part two of Article 22 of this Code shall stay under customs control until obligations under the terms of such release are fulfilled.

Exported goods and (or) vehicles shall stay under customs control from the moment a customs declaration or other document, which is used as base for exporting them from the customs territory, is submitted until the moment they actually cross the customs border.

Regardless of provisions of part three of this Article, customs authorities shall exercise control over fulfillment of obligations by individuals to re-import goods or their processed products and (or) vehicles into the customs territory according to the terms of customs regimes in the manner determined by this Code.

Article 184. Documents and information required for customs control

Customs authority shall have the right to request the following for customs control:

documents and information required for customs control from authorized and other individuals engaged in activities which are subject to control by the customs authorities;

documents and information required for customs control from the bodies conducting state registration of business entities and other bodies.

Individuals and bodies specified in part one of this Article that are requested to submit documents and information shall send them to a customs authority as soon as possible.

Customs declaration and other documents required for customs control shall be kept for three years after the year when goods lost their status under customs control.

Article 185. Providing access to goods under customs control for customs officials

Legal entities and individuals, who are owners of premises and territories where goods and (or) vehicles, subject to customs control, are or may be located, documents that are required for customs control or implemented activities that are subject to control by customs authorities shall provide access to these premises and territory for officials of customs authorities upon presentation of their official ID. If legislation or international agreements of the Republic of Uzbekistan establish a different procedure for access of officials of state bodies to certain facilities, officials of customs authorities shall have access to these facilities in the manner determined by legislation or international agreements of the Republic of Uzbekistan.

Article 186. Cargo and other operations required for customs control

At the request of a customs authority, an authorized individual shall complete cargo operations with goods and (or) vehicles as well as opening packaging, weighing or otherwise determining the amount of goods subject to customs control.

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