of February 20, 2023 No. 2
About court practice on cases on violation of the customs legislation and smuggling
The analysis of court practice showed that the legislation providing responsibility for violation of the customs legislation and smuggling is most often applied by courts correctly. At the same time, by hearing of cases about violation of the customs legislation and smuggling mistakes in the form of different interpretation of the provisions of the law and the wrong qualification of crimes are made. Due to the questions which arose in court practice and also changes and additions made to the legislation, being guided by article 22 of the Law of the Republic of Uzbekistan "About courts" the Plenum of the Supreme Court decides:
1. Explain to courts that in sense of Article 5 of the Customs code of the Republic of Uzbekistan and article 3 of the Law "About Frontier of the Republic of Uzbekistan" the customs border of the Republic of Uzbekistan (further - customs border) matches with Frontier of the Republic of Uzbekistan. The customs area of the Republic of Uzbekistan 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. At the same time the goods placed in them are considered as being outside customs area for the purpose of customs payment, and also for application of measures of economic policy
2. The procedure for movement of goods and vehicles through customs border is strictly established by the Customs code of the Republic of Uzbekistan (further - PIPE METALLURGIC COMPANY) and other legislation, and also international treaties.
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