Article 53. Incentives in Respect of Customs Payments

The bodies and participants of the Center shall be exempt from the payment of value added tax and customs duty upon the importation of equipment and the component parts thereof, software, materials and samples for the following purposes:

for the needs of the development and production of digital-technology products;

for use within the framework of the “Regulatory Sandbox”;

for ensuring the activity of the bodies of the Center.

Investors shall be exempt from the payment of value added tax and customs duty in respect of equipment and the component parts thereof, software, materials and samples imported as investments.

The list of goods exempt from the payment of customs duties upon importation into the customs territory of the Republic of Uzbekistan shall be approved by the Governing Council.

Upon the exportation of goods and services by the subjects of the Center from the territory of the Republic of Uzbekistan, customs duties shall not be levied.

Customs fees shall be paid in accordance with the acts of legislation of the Republic of Uzbekistan.