of October 25, 1993 No. 520
About streamlining of implementation of export-import transactions on barter basis
For the purpose of elimination of nonequivalent barter when implementing export-import transactions and in pursuance of the Presidential decree of the Republic of Uzbekistan "About strengthening of control on the export-import transactions performed on barter basis" of July 9, 1993. The Cabinet of Ministers decides:
1. Approve:
Procedure of export-import transactions on barter basis and the tax discharges from revenue in foreign currency according to barter contracts according to appendix.
2. Determine that:
the barter contracts signed till May 25, 1993 are subject to completion without the tax discharge from revenue in foreign currency;
operation of this resolution does not extend to the barter contracts signed with firms of foreign countries and the companies of the states - subjects of the former USSR with which goods turnover is regulated by interstate and intergovernmental agreements and agreements.
3. To Central Bank together with National Bank of foreign economic activity of the Republic of Uzbekistan in ten-day time to develop procedure for opening of special accounts for accounting of barter contracts.
4. Goskomprognozstatu together with the Central bank, National Bank of foreign economic activity, the Ministry of external commercial relations, the State Customs Committee and the Main State Tax Administration under the Cabinet of Ministers of the Republic of Uzbekistan in ten-day time to develop form of the reporting on execution of barter contracts.
5. Warn heads of complexes of the Cabinet of Ministers about the personal responsibility for violation of provisions of this resolution.
6. Recommend to Prosecutor's office of the Republic of Uzbekistan to inform systematically the Cabinet of Ministers on the revealed violations and the taken measures for their prevention.
7. To the Ministry of Finance, the Main State Tax Administration, the Ministry of external commercial relations, the State Customs Committee and National Bank of foreign economic activity of the Republic of Uzbekistan to bring the instructive and regulating documents into accord with this resolution.
8. To impose control of execution of this resolution on the Prime Minister of the Republic of Uzbekistan.
Chairman of the Cabinet of Ministers
I. Karimov
Appendix
to the Resolution of the Cabinet of Ministers of the Republic of Uzbekistan of October 25, 1993 No. 520
1. The barter contract is the contract providing exchange of the approved quantity of one goods for another without implementation of settlement in currency. In the contract make a reservation or quantity and cost of the delivered goods, or the amount on which the parties shall deliver goods on equivalent basis.
2. In case of cost determination of the delivered goods of the price are established on the basis of the world prices taking into account expenses on transportation, insurance and delivery dates.
3. it is excluded
4. The barter contract performed in centralized procedure is the contract permitted by the order of the Cabinet of Ministers.
5. The Cabinet of Ministers approves Goskomprognozstat's proposals approved with Council of Ministers of the Republic of Karakalpakstan, khokimiyats of areas and Tashkent on amounts of the goods necessary for purchase in centralized procedure for first-priority needs of the republic.
6. it is excluded
7. For implementation of purchases of goods in centralized procedure for needs of the companies, associations, associations and concerns, customers address to the Ministry of external commercial relations based on which conclusion the corresponding order of the Cabinet of Ministers is in accordance with the established procedure published.
8. In National Bank of foreign economic activity of the Republic of Uzbekistan the special account of Republican currency fund for accounting of the barter contracts performed in centralized procedure is opened.
9. Deliveries according to the barter contract are performed according to terms of the contract and the order of the Cabinet of Ministers in accordance with the established procedure after representation to customs authorities of the bank certificate of accounting of the barter contract on the special account of Republican currency fund.
10. Ceased to be valid according to the Resolution of the Cabinet of Ministers of the Republic of Uzbekistan of 20.06.2016 No. 211
11. For export deliveries according to barter contracts participants of foreign economic relations independently find goods according to the nomenclature determined in registration card.
12. The Council of Ministers of the Republic of Karakalpakstan, khokimiyats of areas and Tashkent, proceeding from needs of the regions, determine the nomenclature of the goods recommended for import according to barter contracts.
13. Registration of the barter contract is performed by the relevant divisions of khokimiyats of areas and Tashkent together with divisions of the Ministry of Foreign Economic Relations of the Republic of Karakalpakstan and regional departments Ministry of Foreign Economic Relations of the Republic of Uzbekistan.
14. Ceased to be valid according to the Resolution of the Cabinet of Ministers of the Republic of Uzbekistan of 20.06.2016 No. 211
15. Ceased to be valid according to the Resolution of the Cabinet of Ministers of the Republic of Uzbekistan of 20.06.2016 No. 211
16. The member of VES in ten-day time after completion of export-import deliveries according to the barter contract makes the tax discharge in Republican currency fund and the relevant currency funds of the Republic of Karakalpakstan, areas and Tashkent in accordance with the established procedure from own currency means or due to acquisition of currency in the foreign exchange market.
17. it is excluded
18. For violation of this Procedure financial sanctions according to the current legislation of the Republic of Uzbekistan are applied to members of VES.
19. Instructions for application of this Procedure are published by the Ministry of external commercial relations, the State Customs Committee, the Ministry of Finance and the Main State Tax Administration under the Cabinet of Ministers of the Republic of Uzbekistan.
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