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RESOLUTION OF THE CABINET OF MINISTERS OF THE REPUBLIC OF UZBEKISTAN

of August 16, 2018 No. 670

About approval of the Regulations on procedure for customs clearance (declaring) and conducting financial accounting of realization, right to use registration by software products and information products

According to the resolution of the President of the Republic of Uzbekistan of May 14, 2018 "About measures for the accelerated development of electronic commerce" and for the purpose of further development of the domestic market of software products the Cabinet of Ministers decides No. PP-3724:

1. Approve Regulations on procedure for customs clearance (declaring) and conducting financial accounting of realization, right to use registration by software products and information products according to appendix.

2. To the ministries and departments to bring the regulatory legal acts adopted by them into accord with this resolution in a month.

3. To impose control of execution of this resolution on the minister of development of information technologies and communications of the Republic of Uzbekistan Sh. M. Sadikov and Information analysis department of development of the electronic government, telecommunication infrastructure and ensuring information security of the Cabinet of Ministers of the Republic of Uzbekistan.

Prime Minister of the Republic of Uzbekistan

Abdullah Aripov

Appendix

to the Resolution of the Cabinet of Ministers of the Republic of Uzbekistan of August 16, 2018 No. 670

Regulations on procedure for customs clearance (declaring) and conducting financial accounting of realization, right to use registration by software products and information products

Chapter 1. General provisions

1. This Provision determines procedure for customs clearance (declaring) and conducting financial accounting of realization, right to use registration by electronic software products and information products, including services in subscription and acquisition of "cloud technologies" (further - digital products).

Action of this provision extends to all business entities of the Republic of Uzbekistan performing transactions with digital products.

2. In this Provision the following basic concepts are used:

import of digital products - transfer of foreign state by legal entity or physical person to legal entity or physical person of the Republic of Uzbekistan of exclusive rights on digital products or rights to use by digital products or making of foreign state by legal entity or physical person in the electronic information circle of certain action irrespective of the place of making of actions (activities implementation);

the material carrier - magnetic, optical, laser or other carrier of electronic information by means of which creation, fixation, transfer, obtaining, storage or use otherwise of digital products is performed;

screenshot - not changed graphical representation of the screen of the personal computer or mobile device, including with the image of the Internet page;

business entity - the legal entity or the individual entrepreneur without formation of legal entity performing economic activity;

digital products - electronic copies of intellectual property items (digital goods), and also making in the electronic information circle of certain action or implementation of the certain activities which do not have material result, including service in subscription or acquisition of "cloud technologies" (digital services);

digital distribution - method of distribution of digital products without use of the material carrier, including by their loading (downloading) through the world information Internet on the personal computer or the mobile device, ensuring access or subscription to online - to services, etc.;

export of digital products - transfer by business entity of the Republic of Uzbekistan to legal entity or physical person of foreign state of exclusive rights on digital products or rights to use by digital products or making in the electronic information circle of certain action or implementation of the certain activities which do not have material result irrespective of the place of making of actions (activities implementation).

Chapter 2. Documentary confirmation of transactions with digital products

3. Transactions with digital products are made according to the procedure, provided by the civil legislation of the Republic of Uzbekistan, including by the conclusion of agreements in electronic commerce.

4. Transactions with the digital products extended on material carriers are documented similar to transactions with other goods.

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