What is Customs territory and customs border?
Customs territory: the land territory of Uzbekistan, its territorial and internal waters and the airspace above them. The limits of this territory are the customs border. The "importation" and "exportation" in the Customs Code are measured precisely against this border: moving goods across the customs border means bringing them into the customs territory or taking them out of it. There is an important exception: the territory may contain free customs zones and free warehouses, and goods placed in them are treated as located outside the customs territory for the purposes of paying customs payments and applying economic policy measures. In other words, even if goods physically stay inside Uzbekistan, from the point of view of payments they may not yet have "crossed the border".
Source: Bojxona kodeksi, 5-modda; Bojxona kodeksi, 15-modda; Bojxona kodeksi, 105-modda