Document from CIS Legislation database © 2003-2022 SojuzPravoInform LLC


of May 6, 1998 No. 194

About approval of regulating documents

(as amended on 27-11-2012)

The Cabinet of Ministers decides:


The procedure for execution of customs papers and implementation of customs control in case of leasing transactions developed by the State Customs Committee, the Ministry of external commercial relations and the Ministry of Finance of the Republic of Uzbekistan according to the appendix N 1;


Prime Minister

Republic of Uzbekistan U. Sultanov

Appendix No. 1

to the resolution of the Cabinet of Ministers of May 6, 1998 No. 194

Procedure for execution of customs papers and implementation of customs control in case of leasing transactions

This Procedure is developed according to the Civil Code of the Republic of Uzbekistan, and also the resolution of the Cabinet of Ministers of December 19, 1997 N 556 and provides timely customs clearance of freights on leasing to transactions.

1. The customs clearance of freights on leasing transactions is made freely according to the generally established fulfilled scheme which is applied, generally in case of export-import transactions and according to this Procedure.

2. Commodity export under contracts of leasing is performed in the procedure established by the legislation. The exporter prior to cargo loading on vehicles represents to customs authorities independently or through the customs broker serving this site, all necessary documents (the contract registered in competent authorities of the Republic of Uzbekistan, including in authorized bank and in the State Customs Committee (SCC) of the Republic of Uzbekistan, the certificate of origin, the certificate of conformity and transport carriage documents) if other is not stipulated by the legislation for execution of the cargo customs declaration (CCD) of the established sample.

3. The customs broker or the customs applicant after the corresponding check of freight, documentation draws up GTD of the established sample and represents with all other documents to the employee of customs authority.

Charge of customs payments on the goods which are exported as object of leasing is performed in accordance with the established procedure. Customs payment at the time of export of object of leasing is made proceeding from the amount of the paid part of its customs value (leasing payments) that is confirmed by bank documents. Further customs payment is performed within 20 days in process of receipt of leasing payments.

4. The employee of customs authority checks documents, freights and reliability of the provided information the customs applicant or the customs broker. It also carefully checks the vehicles prepared for loading, their compliance to requirements imposed on the customs organizations then gives loading permit.

5. Loading is made under customs control. Upon termination of loading on vehicles for the purpose of exception of access to freights the employee of customs authority in the presence of the consignor shall impose customs providing on appropriate places of the vehicle.

6. Filled with the customs applicant or the customs broker of GTD, after the corresponding check by the inspector of customs post, it is drawn up in the customs relation in established by the legislation procedure. On transport carriage documents of the exported goods (freight) which underwent customs examination stamps customs posts with print "Customs freight" are put down and "Release is resolved".

7. The vehicles with freight which are drawn up in the customs relation it is correct and having either the customs providing, or the following under providing the sender with the permission of customs body, go along all route.

8. In case of customs clearance of the goods arriving on import to the address of the lessor, the customs applicant or the customs broker represents them to customs authority together with the documents required to compliance with the legislation.

9. Commodity export on leasing (export leasing) is considered temporary export. The term of temporary export of goods is established according to leasing term according to the leasing contract.

Temporarily exported leasing goods in case of the return import by import are not considered both customs duties and charges are not assessed.

Upon transition of object of leasing to property of the leasing recipient object of leasing is located under customs regime "export".

10. The employee of customs authority checks reliability of documents, GTD, and also availability of goods and draws up them in the customs relation according to the declared customs regime.

In case of detection of discrepancy in documents, in the goods represented to customs authority measures according to the customs legislation existing at the time of customs clearance of such goods are taken.

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info

Effectively work with search system

Database include more 50000 documents. You can find needed documents using search system. For effective work you can mix any on documents parameters: country, documents type, date range, teams or tags.
More about search system

Get help

If you cannot find the required document, or you do not know where to begin, go to Help section.

In this section, we’ve tried to describe in detail the features and capabilities of the system, as well as the most effective techniques for working with the database.

You also may open the section Frequently asked questions. This section provides answers to questions set by users.

Search engine created by SojuzPravoInform LLC. UI/UX design by Intelliants.