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The document ceased to be valid since  December 5, 2016 according to Item 1 of the Resolution of the State Customs Committee of the Republic of Uzbekistan of  November 17, 2016 No. 01-02/8-62

It is registered

Ministry of Justice

Republic of Uzbekistan

On April 8, 1999 No. 697

Approved by the State Customs Committee of the Republic of Uzbekistan of March 16, 1999 No. 03/8-78

(as amended on 08-11-2012)

Instruction for provision of delay and payment by installments of customs payment

 

IT IS APPROVED

Central Bank

Republic of Uzbekistan

On March 16, 1999 N 121-B

IT IS APPROVED

Ministry of Finance

Republic of Uzbekistan

On March 16, 1999 N 24

I. General provisions

1. This Instruction is developed according to Articles 110 and 111 of the Customs code of the Republic of Uzbekistan and determines procedure for provision of delay and payment by installments of customs payment.

2. In this Instruction terms in the following concepts are applied:

"delay or payment by installments of customs payment" (further delay or payment by installments) - the privilege provided to business entities in the form of delay or payment by installments of customs payment on condition of observance of the customs legislation by them.

"The amount of providing customs payment" - the amount of customs payments including the amounts of customs duties, the excise tax, the value added tax, charges for customs clearance and other taxes which would be subject to payment in case of release of these goods in free circulation on customs area of the Republic of Uzbekistan.

"Debt" - failure to pay at the scheduled time of the amounts of customs payments, percent for the granted delay or payment by installments and failure to provide the payment document about payment in customs authority in the next day after day of the expiration of delay or payment by installments on the added customs payments. The outstanding amount is collected by customs authority in indisputable procedure with charge of penalty fee, in the amount of established by the legislation.

II. Procedure for provision of delay and payment by installments of customs payment

3. For receipt of delay or payment by installments the payer of customs payments represents to territorial Customs Service in which zone of activities the customs clearance (daleetamozhenny body), the following documents is made:

- the statement in the form of the guaranty letter which is drawn up in accordance with the established procedure on the form of business entity certified by seal, signatures of the head and chief accountant with indication of final settlement date with the budget;

- the document confirming providing customs payment (pledge of goods or the vehicle, guarantee of bank or ensuring payment by the third party);

- the reference of the servicing bank (in the presence of the settlement account of business entity) about lack of means on the on-demand deposit account of this business entity certified by seal and the signature of managing bank or replacing it;

- copies of the contract and calculation of the amount of the customs payments which are subject to payment.

The manufacturing companies performing import of material resources for production of export products for receipt of delay on the tax discharge on value added represent to the customs authority performing the customs clearance, in addition commitment letter about export of products behind signatures of the head and chief accountant (certified by seal of the organization) with indication of the final term of production of export products and the actual implementation of export.

4. The decision on provision of delay or payment by installments is accepted by the chief of customs authority.

Delay or payment by installments is provided on condition of ensuring their payment according to the procedure, stipulated in Article 111 Customs codes of the Republic of Uzbekistan and Sections IV, V and VI of this Instruction.

5. Delay or payment by installments irrespective of the amount of payment cannot exceed two months from the date of adoption of the cargo customs declaration, except for:

the companies - the producers performing import of materialnotekhnichesky resources for production of export products to which delay on the tax discharge on value added can be granted for a period of 90 days;

the companies - producers of medicines and products of medical appointment to the delivered raw materials and materials necessary for production to which delay on customs duty payment for a period of 60 days can be provided;

microfirms and small enterprises of the sphere of production of goods and services, farms, and also Dehkan farms with the status of the legal entity since October 1, 2001 which grants delay on customs payment (except for charges for customs clearance) on the imported for own needs the equipment, raw material and material resources for a period of 90 days, without collection of percent.

6. By provision of payment by installments by department of customs payments of the customs authority which provided payment by installments together with the payer the payment schedule of customs payments in which terms of partial payment of customs payments are established (periodical payments) and their size in case of each repayment is constituted.

7. For provision by customs authorities of delay or payment by installments the payment in the amount of 50 percent from the refunding rate established by the Central Bank of the Republic of Uzbekistan is levied.

Central Bank of the Republic of Uzbekistan brings (in writing) the refunding rate size in process of its change to the State Customs Committee of the Republic of Uzbekistan which in the informs customs authorities for application it in practical activities.

By provision of delay or payment by installments according to the decision of the Government of the Republic of Uzbekistan percent are not levied.

The amount of the collected percent is listed for provision of delay or payment by installments in the income of the republican budget (less the percent collected for provision of delay or payment by installments on payment of the charges for customs clearance listed in special fund of the State Customs Committee) according to qualifiers of the income.

The payment in the amount of 0,1 of % of refunding rate is levied from the business entities acquiring medicines and products of medical appointment on import for provision of payment by installments or delay of customs payments.

8. The percent levied for delay provision are paid by the payer along with payment of the amounts of customs payments on which delay was granted.

In case of scheduling of partial payment, percent are paid for the provided payment by installments together with payment of periodical payments.

9. To the business entities evading from customs payment, delay or payment by installments is not provided.

10. The payer no later than the last day of delay or payments by installments shall repay the debt.

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