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The document ceased to be valid since  March 6, 2017 according to the Resolution of the Ministry of Foreign Economic Relations, Investments and Trades, Ministry of Finance and State Customs Committee of the Republic of Uzbekistan of February 22, 2017 No. No. 2017/15-2, 17 and 01-02/8-7

It is registered

Ministry of Justice

Republic of Uzbekistan

On July 27, 1999 No. 782

Approved by the Deputy minister of external commercial relations of the Republic of Uzbekistan on March 22, 1999 , No. 01/12-1326, the Deputy Minister of Finance of the Republic of Uzbekistan on May 19, 1999 No. EG/04-02-05/1049, the Vice-chairman of the State Customs Committee of the Republic of Uzbekistan on March 2, 1999 No. A-02/8

(as amended on on March 10, 2003)

Procedure for charge and collection of import customs duties

I. General provisions

1.1. The procedure for charge and collection of import customs duties (further - the Procedure) is developed according to the Customs code and the Law of the Republic of Uzbekistan "About customs tariff" (further - the Law) and determines accrual basis and collections of import customs duties (further - customs duties) on the goods imported for free circulation on the territory of the Republic of Uzbekistan and when placing under other customs regimes providing collection of customs duty according to the legislation of the Republic of Uzbekistan.

II. Payers and subject to taxation by customs duties

2.1. Customs duties are paid by the customs applicant. Any interested person also has the right to pay customs duties for the payer if other is not stipulated by the legislation.

Customs duties on the goods delivered by physical persons for are not paid:

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