It is registered
Ministry of Justice
Republic of Uzbekistan
On January 13, 1998 No. 390
Approved by the State Customs Committee of the Republic of Uzbekistan of December 10, 1997 No. 05/8-374
1.1. 1.1. This Instruction according to the Customs code of the Republic of Uzbekistan establishes procedure for determination of customs value of the goods imported on customs area of the Republic of Uzbekistan.
1.1-1. Customs value of the goods imported on customs area is the goods cost determined by one of methods of determination of customs value of goods and used for the purpose of charge of customs payments.
1.2. The determination of customs value of goods applied in the Republic of Uzbekistan is based on the general principles applied in the international practice.
1.3. Customs value of goods is told by the customs applicant or the customs broker to customs authority when declaring goods with filling of the declaration of customs value (further - DTS).
1.4. Customs value of goods is declared by the customs applicant or the customs broker according to the given methods of determination of customs value of goods.
Control of correctness of the choice by the customs applicant and the customs broker of method of determination of customs value of goods is performed by customs authority of the Republic of Uzbekistan according to Article 319 of the Customs code of the Republic of Uzbekistan.
2.1. Determination of customs value of goods is made by application of the following methods:
- at the cost of the transaction with imported goods;
- at the cost of the transaction with identical goods;
- at the cost of the transaction with similar goods;
- on the basis of subtraction of costs;
- on the basis of addition of costs;
- reserve method.
2.2. The main method of determination of customs value of imported goods is the method at the cost of the transaction with imported goods (further - method 1).
If the method 1 cannot be applied, the methods specified in paragraphs three - the seventh Item 2.1 of this Instruction are consistently applied. At the same time each subsequent method is applied if customs value cannot be determined by use previous. Methods of subtraction and addition of costs can be applied in the return sequence.
2.3. The method 1 is applied in case of determination of customs value of the goods imported according to the foreign trade transaction having cost basis.
2.4. Methods at the cost of the transaction with identical and similar goods (further - methods 2 and 3) are based on use as starting base of determination of customs value of transaction price on identical or similar goods which were determined by method 1 earlier. At the same time the customs applicant or the customs broker apply documentary confirmed price information of the foreign trade transactions which were already really taking place and movements of goods through customs border of the Republic of Uzbekistan.
2.5. Methods of subtraction and addition of costs (further - methods 4 and 5) provide essentially other calculation basis of customs value: the method 4 is based on the price at which goods are on sale without change of initial condition (or in the processed type if influence of this conversion on the price of goods can be determined); the method 5 is based on cost data on production and commodity exportation in the country of export. Because application of these methods is connected with certain difficulties in receipt of necessary information, the sequence of their use can be determined by the customs applicant or the customs broker.
2.6. 2.6. Reserve method (further - the method 6) is applied when it is not possible to apply any of the previous methods to determination of customs value. Customs value is determined by this method based on the price information which is available for customs authorities. Customs authorities provide accumulating, generalization and systematization of the data containing in DTS, and also mutual exchange of this information.
If the customs authority independently determines customs value of goods, he uses method 6, assuming considerable flexibility in application of conditions of methods 1 - 5.
3.1. The method 1 provides determination of customs value of imported goods at the cost of the transaction, that is at the price which is actually paid or subject to payment for imported goods at the time of crossing by it of the customs border corrected taking into account provisions of Items 3.9 and 3.91 of this Instruction.
3.2. The method 1 cannot be used for determination of customs value if:
a) there are restrictions on the rights to use or the order by the buyer of the estimated goods, except for the restrictions set by the legislation or restrictions of the geographical region in which the goods can be resold, or the restrictions which significantly are not influencing the goods price;
b) the goods are imported on customs area according to the transaction which does not have cost basis;
c) sale or transaction price depend on observance of conditions which influence cannot be considered (agreements of exchange, contracting, for conversion);
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The document ceased to be valid since May 1, 2022 according to Appendix to Postanovleniyey of the State Customs Committee of the Republic of Uzbekistan of April 18, 2022 No. 8/02-22-9