of January 20, 2016
(In edition of the Laws of the Republic of Uzbekistan of 14.09.2017 No. ZRU-446, 18.04.2018 of No. ZRU-476)
This Code governs the relations connected with determination of procedure for movement of goods and vehicles through customs border of the Republic of Uzbekistan, collection of customs payments, customs clearance, implementation of customs control, and also the prevention, identification and suppression of violations of the customs legislation.
The customs legislation consists of of this Code and other acts of the legislation.
If the international treaty of the Republic of Uzbekistan establishes other rules, than those which are provided by the customs legislation of the Republic of Uzbekistan then are applied rules of the international treaty.
In customs affairs the acts of the legislation existing on the date of adoption by customs authority of the customs declaration and other documents are applied.
Acts of the customs legislation have no retroactive force and are applied to the relations which arose after their introduction in action if other is not provided by this Article.
The acts of the customs legislation eliminating or mitigating responsibility for violation of the customs legislation have retroactive force.
The acts of the customs legislation providing cancellation of customs payments, decrease in rates of customs payments, cancellation of obligations or mitigation otherwise of provision of the participants of foreign economic activity, except as specified, provided by part three of this Article can have retroactive force if it is directly provided in acts of the customs legislation.
Acts of the customs legislation become effective from the date of their official publication if in acts later term is not specified.
The responsibility for violation of the customs legislation is applied based on the acts of the legislation existing on the date of making of customs offense.
All unremovable contradictions and ambiguities of the customs legislation are interpreted for benefit of the participant of foreign economic activity.
The customs area of the Republic of Uzbekistan (further - customs area) is constituted by the overland territory of the Republic of Uzbekistan, territorial and internal waters and airspace over them.
In the territory of the Republic of Uzbekistan there can be free customs zones and free warehouses which territories are considered as being out of customs area if other is not stipulated by the legislation.
Limits of customs area, and also perimeters of free customs zones and free warehouses are customs border of the Republic of Uzbekistan (further - customs border).
The customs purposes are:
ensuring compliance with the customs legislation when moving goods and vehicles through customs border, transportation, storage and conversion of goods;
ensuring timeliness and correctness of customs payment;
ensuring compliance with measures of economic policy, requirements and conditions of customs regimes;
suppression and prevention of violation of the customs legislation.
Authorized person is the owner of goods and (or) the vehicle or the person having powers concerning goods and (or) the vehicle according to the customs legislation or acting on behalf of the owner based on the relevant agreement or the power of attorney.
Legal entity is:
the organization created according to the legislation of the Republic of Uzbekistan;
the foreign organization created according to the legislation of foreign state;
the international organization created according to the legislation of the Republic of Uzbekistan, foreign state or the international treaty.
Physical persons are citizens of the Republic of Uzbekistan, citizens of foreign states, stateless persons, and also the physical persons performing business activity without formation of legal entity (individual entrepreneurs).
Shipping documents are business and transport documents.
The invoice (invoice), shipping and pack lists and other documents which are used when implementing the foreign and other trade activity for confirmation of transactions, the goods connected with movement through customs border belong to business documents.
Treat transport documents the bill of lading, delivery note or other document confirming availability of the transportation agreement of goods and accompanying them in case of such transportation.
Steady-state condition of goods is safety at the time of completion of action of customs regime of all its properties in the same amounts which took place when placing goods under this customs regime, except for of the changes which happened owing to natural wear or its transportations and (or) storages decreased under normal conditions.
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