Ministry of Justice
Republic of Uzbekistan
On February 22, 2000 No. 899
Approved as the first deputy chairman of the State Customs Committee of the Republic of Uzbekistan on January 21, 2000 No. 02/8-06
1. Rules of the statement and control of customs value of the goods imported on customs area of the Republic of Uzbekistan (further Governed) are developed in pursuance of the Customs code and the Law RUZ "About Customs Tariff" on the basis of Single rules about the procedure of the statement and control of customs value of the goods accepted by the Decision of Council of heads of Customs Services of the State Parties of the CIS on September 14, 1995.
2. These rules are obligatory to application by persons declaring imported goods and are held for use:
- customs applicants - in case of determination and the statement of customs value of imported goods;
- customs authorities - in case of control of the customs value of imported goods declared by the customs applicant.
3. Determination of customs value of imported goods is performed by the customs applicant by the methods established by articles 18-23 of the Law RUZ "About Customs Tariff" (further - the Law) and Instructions for determination of customs value of the goods imported on the territory of the Republic of Uzbekistan registered by the Ministry of Justice on January 13, 1998 N 390. The customs authority making customs clearance of imported goods exercises control of correctness of the determination by the customs applicant of customs value, including correctness of application chosen by the customs applicant of method and possibility of its application, and also completeness (completeness) of the documents submitted by the customs applicant (obligatory and additional) and their compliance to the established requirements.
4. Forms of the declaration of customs value - DTS-1 and DTS-2, approved by the Instruction for filling of the declaration of the customs value registered by the Ministry of Justice of the Republic of Uzbekistan on January 13, 1998 for No. 391 are applied to the statement of customs value of imported goods (further - customs value).
5. The DTS-1 form is held for use in case of the statement of the customs value determined by method 1 - at the cost of the transaction with imported goods, and also method 6 part one (article 23 of the Law).
The method 1 is applied to customs value of the goods imported according to the foreign trade transactions of purchase and sale, having cost basis (that is calculations for the purchased goods are made by means of money payments).
For the purpose of simplification and unification of customs valuation application of method 1 is allowed in case of determination of customs value of the goods imported according to conditional and cost transactions, that is transactions according to which there is no real cash flow. Different transactions of exchange (goods exchange transactions), for example, barter and compensation deliveries, and also deliveries to the account of guarantee and non-paid deliveries in the form of gift can be carried to such transactions if in the relevant documents - the contract (the agreement, the agreement), the pro forma bill, the customs declaration of the country of export - there is cost assessment of each of goods delivered within similar transaction (on condition of accomplishment of general requirements on application of method 1).
The method 1 can be used also in cases when cost assessment (with its necessary reasons and documentary confirmation) the restrictions and conditions which affected transaction price is possible.
6. The DTS-2 form is held for use in case of determination of customs value by one of methods 2-5, and also method 6 on the basis of the specified methods.
7. According to article 18 of the Law customs value joins expenses on delivery of these goods to the place of import to customs area of the Republic of Uzbekistan as which it is understood:
a) for air transportation - airport of destination or the first airport in the territory of the Republic of Uzbekistan at which the airplane transporting goods makes landing and where unloading of the airplane is made;
b) for river transportations - the first unloading port or port of transfer in the territory of the Republic of Uzbekistan if the fact of overload of goods is confirmed by customs authority of this port;
c) for rail haulings - the first station in the territory of the Republic of Uzbekistan;
d) for transportations by other modes of transport - the location of the check point on customs border of the Republic of Uzbekistan along the line goods;
e) for the goods delivered by mail - Item of the international post exchange.
At the same time customs value, and also the foreign exchange rate is determined on acceptance date of the customs declaration.
8. If in the course of customs clearance and verification of the declaration of customs value provided by the customs applicant to customs authority any inaccuracies and mistakes in its determination come to light, then all corrections are brought in DTS and GTD according to procedure, determined by Items 13 and 14 of the Section II of these rules.
In case of identification after release of goods and other cases of discrepancy to the declared customs value of the actual value of goods taking place on acceptance date of the customs declaration and also in connection with quantity variances and/or to quality of the imported goods from terms of the contract, according to the statement of the customs applicant (buyer) customs authority adjustment of customs value can be made.
Recalculation of customs value, entering of the specified data into customs declarations, and also refining of calculations for payments is performed according to the statement of the customs applicant given in written or electronically after claim settlement with person responsible for the allowed discrepancy of goods (the seller, carrier or the insurer).
9. Control procedure of customs value shall be made in perhaps short terms for the purpose of non-admission of unreasonable delay of release of goods.
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