of August 29, 1997 No. 470-I
About customs tariff
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.
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.
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.
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;
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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"