of September 19, 2007 No. 198
About approval of the Regulations on procedure for determination and declaring of customs value of the goods which are exported from customs area of the Republic of Uzbekistan
According to article 16 of the Law of the Republic of Uzbekistan "About customs tariff" the Cabinet of Ministers decides:
1. Approve and enact since October 1, 2007 Regulations on procedure for determination and declaring of customs value of the goods which are exported from customs area of the Republic of Uzbekistan according to appendix.
2. To the State Customs Committee together with the Ministry of Justice of the Republic of Uzbekistan and other interested ministries and departments to bring the regulations into accord with this resolution in a month.
3. To impose control over the implementation of this resolution on the Deputy prime minister of the Republic of Uzbekistan Azimov R. S.
Republic of Uzbekistan Sh. Mirziyoyev
to the resolution of the Cabinet of Ministers of the Republic of Uzbekistan of September 19, 2007 No. 198
1. This Provision establishes procedure for determination and declaring of customs value of the goods which are exported from customs area of the Republic of Uzbekistan (further - exported goods), and it is obligatory to application:
customs applicants (except for the physical persons which are exporting the goods which are not intended for productive or business activity) in accordance with the established procedure - in case of determination and the statement of customs value in the cargo customs declaration (further - GTD), customs payment;
customs authorities - in case of control of the customs value declared by the customs applicant and maintaining customs statistics.
2. Customs value of exported goods is the goods cost in case of its realization for export specified to conditions "ДАФтаможенная border of the Republic of Uzbekistan" (DAF - "delivered at frontier").
3. Customs value of the goods which are exported from customs area of the Republic of Uzbekistan:
it is determined for charge of customs payments and maintaining customs statistics;
it is not applied to calculation of the amount of obligatory sale of part of currency earnings.
4. As the place (Item) of commodity exportation from customs area of the Republic of Uzbekistan it is understood:
a) for air transportation - airport of origin or the last airport in the territory of the Republic of Uzbekistan at which the airplane transporting goods makes landing and where the last loading of the airplane is made;
b) for river transportations - the last port of loading 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 last station in the territory of the Republic of Uzbekistan or the first station of neighboring state entering zone of servicing of GAZhK "Uzbekiston Temir Yullar";
d) for transportations by other modes of transport - the location of the check point on customs border of the Republic of Uzbekistan on the goods way;
e) for the goods delivered by mail - the place of the international post exchange;
e) for the goods moved on pipelines (oil, gas, etc.), and the electric power - the location of the corresponding counters on customs border of the Republic of Uzbekistan.
5. Customs value of exported goods is determined proceeding from the price which is actually paid or subject to payment for exported goods at the time of movement of goods through customs border of the Republic of Uzbekistan in case of its sale for export.
In case of determination of customs value of exported goods the following expenses are added to the price which is actually paid or subject to payment for exported goods if they were not included in the specified price:
a) on the goods delivery to the place (Item) of its export from customs area of the Republic of Uzbekistan:
loading expenses, unloading, overload and transfer;
cost of services in certification and examination;
b) the expenses incurred by the seller:
commission and broking commissions;
the cost of containers and (or) other multireusable tare if they according to the commodity nomenclature are considered as a unit with the estimated goods;
packaging cost, including the cost of packaging materials and packing works;
c) the corresponding part of cost of services and goods which the buyer directly or indirectly delivers the seller free of charge or at reduced price for production and/or sale for export of exported goods:
raw materials, materials, the details, semifinished products and other components which are component of exported goods;
tools, stamps, forms and other similar objects used in case of production of exported goods;
the auxiliary materials spent in case of production of exported goods;
engineering study, developmental works, design, decorating, sketches and drawings directly necessary for production of exported goods;
d) licensed and other payments for use of intellectual property items which the buyer directly or indirectly shall perform as condition of purchase of exported goods;
e) the cost of any part of revenue from any subsequent resale, the order or use of exported goods which directly or indirectly are due to the seller after commodity exportation from customs area of the Republic of Uzbekistan.
6. Inclusion in customs value of the expenses specified in Item 5 of this provision is made under condition if they:
a) really took or will take place;
b) are documented on the basis of the objective and quantitatively determined data;
c) were not included in the goods cost provided by the contract.
If determination and documentary confirmation of size of these expenses are not possible, customs value cannot be determined on the basis of the cost of the transaction with exported goods.
7. If in the agreement there are no fixed prices and only conditions of determination of final price of goods are reflected (for example, taking into account stock exchange quotations on the corresponding date; on formula of calculation of the price, etc.) or if in accordance with the terms of the agreement final price is determined by the buyer by results of its acceptance by quantity and quality, customs value is determined and declared in the following procedure:
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