RESOLUTION OF THE PLENUM OF THE SUPREME COURT OF THE REPUBLIC OF UZBEKISTAN

of September 6, 2013 No. 18

About court practice on cases on violation of the customs legislation and smuggling

Due to the questions which arose in court practice in case of application of the legislation on responsibility for violation of the customs legislation and smuggling, being guided by article 17 of the Law "About Courts", the Plenum of the Supreme Court of the Republic of Uzbekistan 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 in the text - customs border) matches with Frontier of the Republic of Uzbekistan. To customs border the law carries also perimeters of free customs zones and free warehouses.

The customs area of the Republic of Uzbekistan is constituted by all its state territory, except for the territories of free customs zones and free warehouses (if other is not stipulated by the legislation).

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 in the text - PIPE METALLURGIC COMPANY) and other acts of the legislation. Any movement of goods and vehicles through customs border made with violation of established procedure is considered illegal and attracts administrative or criminal liability.

3. The law connects type of responsibility for violation of the customs legislation with the size illegally of the goods moved through customs border or other values which is determined, proceeding from their cost on the date of making of offense.

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