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.

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.

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.

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

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 exist within the territory of the Republic of Uzbekistan. Goods placed in such zones are considered to be located outside the customs territory for the purposes of customs duty payment as well as the application of economic policy measures.

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

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.

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.

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.

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).

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.

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.

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.

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.

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.

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.

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.

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 vehicleʼs entry into the checkpoint on 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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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 must be physically removed from the customs territory within the time limits established in 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 the goods are placed under the re-export customs regime, the goods shall be placed under the temporary storage customs regime.

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.

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.

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).

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

The customs regime of processing outside the customs territory shall be completed no later than the day on which the processing period established by Article 47 of this Code expires, by one of the following methods:

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

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

placing the exported goods or their remnants under the export customs regime in accordance with the requirements and conditions established by this Code, without presenting them to the customs authority in practice, except in cases where the exported goods or their remnants must be compulsorily re-imported 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.

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

When submitting the application, the authorized person must present the customs cargo declaration for the export of goods under the customs regime of processing outside the customs territory.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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).

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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

The total period of application of the customs warehouse regime may not exceed the time limit specified in the first part of this Article, even if the goods are placed under the customs warehouse regime multiple times.

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.

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.

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.

The transfer of goods placed under the customs warehouse regime to another person in accordance with the first part of this Article shall not suspend or extend the storage period of goods placed under the customs warehouse regime.

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.

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.

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.

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

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.

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.

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.

The transfer of goods placed under the free warehouse customs regime to another person, or the transfer of ownership rights, rights to use, or rights to dispose of such goods to another person, is permitted subject to compliance with the following conditions:

The authorized person transferring the ownership, use, or disposal rights of the goods must notify the customs authority in advance in writing;

The authorized person receiving the rights to the goods must submit a customs cargo declaration to the customs authority in compliance with the requirements and conditions of the selected customs regime applicable to such goods.

The ownership, use, and disposal rights of the goods are considered transferred to another person from the moment the customs cargo declaration is submitted to the customs authority. At the time of submission of the customs cargo declaration, the person assumes obligations related to ensuring compliance with the customs regime.

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

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.

The free customs zone customs regime is a regime whereby goods are placed and used in specified locations and territories without payment of customs duties and taxes, as well as without application of economic policy measures.

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.

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.

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.

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

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.

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

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.

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.