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The document ceased to be valid since   April 28, 2016 according to article 5 of the Law of the Republic of Uzbekistan of January 20, 2016 No. ZRU-401 "About modification, and also recognition voided some legal acts of the Republic of Uzbekistan in connection with adoption of the Customs code of the Republic of Uzbekistan"

LAW OF THE REPUBLIC OF UZBEKISTAN

of August 29, 1997 No. 470-I

About customs tariff

(as amended on 20-01-2014)
Article 1. Purpose and main objectives of the Law

This Law establishes procedure for forming and application of customs tariff, and also the rule of taxation of goods customs duties in case of their movement through customs border of the Republic of Uzbekistan.

The main objectives of this Law are providing conditions for effective integration of the Republic of Uzbekistan into world economy and protection of its economic interests.

Operation of this Law extends to customs area of the Republic of Uzbekistan.

Article 2. Customs tariff

Customs tariff - the code of rates of the customs duties applied to the goods moved through customs border, systematized according to the principles and rules of the Commodity nomenclature of foreign economic activity of the Republic of Uzbekistan (further the Commodity nomenclature).

The commodity nomenclature is determined by the Cabinet of Ministers of the Republic of Uzbekistan.

Article 3. Customs duties

Customs duty - the payment levied by customs authorities when moving goods through customs border of the Republic of Uzbekistan.

In the Republic of Uzbekistan customs duties are applied import, export, seasonal and special (special, anti-dumping, compensatory).

The procedure for application of special customs duties is determined by the legislation.

Article 4. Types of rates

In the Republic of Uzbekistan the following types of rates of customs duties are applied:

ad valorem, charged as a percentage to customs value of leviable goods;

specific, charged in the established size for unit of leviable goods;

the combined, combining ad valorem and specific types of rates of customs duties.

Article 5. International agreements

If the international treaty of the Republic of Uzbekistan provides other rules, than those which are provided in the legislation on customs tariff then are applied rules of the international treaty.

Article 6. Import and export customs duties

Import customs duties are established according to international treaties.

Limits of rates of the import customs duties applied concerning the goods coming from the countries with which in trade and economic relations the Republic of Uzbekistan applies most favored nation treatment are established by the legislation.

Concerning the goods coming from the countries with which trade and economic relations do not provide most favored nation treatment or country of source of which it is not established, rates of import customs duties are doubled, except as specified provisions of tariff preferences by the Republic of Uzbekistan according to this Law.

Rates of import and export customs duties are established by the decision of the President of the Republic of Uzbekistan.

Article 7. Seasonal duties

Seasonal duties are established by the Cabinet of Ministers of the Republic of Uzbekistan and applied to operational regulation of import and commodity exportation. At the same time the rates of customs duties provided by customs tariff are not applied. Effective period of seasonal duties cannot exceed six months from the moment of their establishment.

Article 8. 

It is excluded

Article 9.

It is excluded

Article 10. 

It is excluded

Article 11.

It is excluded

Article 12. Customs value

Customs value - the goods cost determined according to this Law and used for the purpose of charge of customs payments.

Customs value is declared declared) by the customs applicant to customs authority in case of customs clearance according to the procedure and on conditions, established by the legislation.

Determination of customs value shall be based on the authentic and documentary confirmed information.

Article 13. The rights and obligations of the customs applicant in case of determination of customs value

The customs applicant has the right:

prove reliability of the data provided to customs authority used in case of determination of customs value;

in case of need for refining of the declared customs value with the permission of customs authority to use the declared goods under pledge or guarantee of authorized bank or with customs payment according to the customs valuation of goods performed by customs authority;

appeal the decision of customs authority concerning determination of customs value according to the procedure, established by the legislation.

The customs applicant shall:

tell customs authority customs value;

upon the demand of customs authority to provide the information relating to determination of customs value.

The expenses which arose at the customs applicant in connection with refining of the customs value declared to them or provision to customs authority of the additional information are born by the customs applicant. The increase in term of customs clearance of goods caused by carrying out customs valuation cannot be used by the customs applicant for receipt of the actual payment deferral of customs duty.

Article 14. The rights and obligations of customs authority in case of control of customs valuation

In case of control of customs valuation the customs authority has the right:

make the decision on correctness of the customs value declared by the customs applicant;

make the decision on impossibility of use of the method of determination of customs value chosen by the customs applicant in case of not production of evidence, confirming reliability of the data used by the customs applicant;

determine customs value of the declared goods, consistently applying methods of determination of customs value based on the data which are available for it (including price information on identical or homogeneous goods) with the adjustment performed according to this Law in the absence of the data validating determination of the customs value declared by the customs applicant or in the presence of the bases to believe that the data provided by the customs applicant are not reliable and (or) sufficient.

The customs authority shall provide by the written request of the customs applicant to it written explanation of the reasons for which the customs value declared by the customs applicant is not accepted by customs authority.

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