What is Duty-free trade?
Also known as: duty free
A customs procedure under which goods are sold at retail in special shops at places designated by customs, while remaining under customs control, without payment of duties and taxes and without application of economic policy measures. The range of people who may buy in such a shop is limited: individuals leaving and entering the customs territory, foreigners temporarily staying in Uzbekistan, and foreigners accredited with the Ministry of Foreign Affairs. Sales to persons not crossing the state border and to non-accredited foreigners are not allowed. Goods under this procedure are declared only by the person holding the shop licence; the goods must bear a special stamp and be pre-packaged for retail sale. Its code in the CCD is 72.
Source: Bojxona kodeksi, 113-modda; Bojxona kodeksi, 114-modda; BYD to'ldirish tartibi to'g'risidagi yo'riqnoma, 3-ilova