Approved by the State Customs Committee of the Republic of Uzbekistan of June 29, 2000 No. 02/8-27

The instruction about return of excessively paid or enforced customs payments

I. General provisions

1.1. This Instruction is developed according to Article 113 of the Customs code of the Republic of Uzbekistan and determines procedure for return of excessively paid or enforced customs payments.

1.2. In case of factual determination of excessively paid or enforced customs payments, customs authorities provide return of excessively paid or enforced customs payments (further - return of payments).

Return of payments can be performed according to the written requirement of the payer within one year from the moment of their payment or collection by offsetting on account of future payments or return of money to the payer. The moment of payment or collection date of customs clearance of goods and/or vehicles in customs authorities is considered. In case of return of payments interests from them are not paid.

1.3. The amounts of excessively paid or enforced customs payments (including the customs authorities transferred to the republican budget through deposit accounts) are enlisted in the account of future payments or return customs authorities to the payer in the following cases:

- recalculation of the amounts of customs payments in connection with adjustment of customs value of goods;

- if conditions of customs regime provide return of earlier paid amounts of customs payments;

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