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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.

5. The transactions with digital products made by methods of digital distribution prove to be true:

a) electronic checks, receipts on acquisition of right to digital product and other messages allowing to identify the parties of the transaction created by information systems during digital distribution;

b) internal documents of business entity (report of the responsible person of business entity, bank statement, accounting reference, etc.).

6. Business entities have the right to process source accounting document unilaterally, with appendix to it:

a) electronic copies of the agreement of accession, offer, license and other agreement;

b) copies of the invoice, the invoice or other document received from the partner in the form of the electronic message;

c) screenshots of transactions from electronic payment system, log reports from the website about the acquisition of digital goods and other documents confirming cash receipt or their payment.

The signature of responsible persons of the partner in this document is not required. Form of source accounting document for registration of operations on transactions with the digital products realized by methods of digital distribution, the business entity develops independently taking into account requirements of the Law of the Republic of Uzbekistan "About financial accounting".

Chapter 3. Features of export and import of digital products

7. The customs clearance (declaring) of the digital products moved on material carriers through customs border of the Republic of Uzbekistan is performed according to the procedure, established by the legislation.

8. In case of determination of customs value of the material data carrier imported on customs area of the Republic of Uzbekistan and containing digital products for the equipment on data processing only data carrier cost on condition of allocation from the price which is actually paid or subject to payment for the estimated goods, the cost of the software and (or) cost of the carrier is considered.

If the digital product is part of goods which is not the data carrier and is directed to functioning of these goods which without such software will not be able to perform functions inherent in it, the cost of digital product is not allocated from goods cost.

9. The digital products exported or imported by methods of digital distribution are not subject to customs clearance.

10. When exporting digital products by digital distribution through foreign electronic trading platforms in worldwide network the Internet:

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