What is Customs fee?
A payment charged for the customs authority performing a specific action or procedure. The difference from duty: duty is paid for moving goods across the border, while a fee is paid for specific work performed by customs. For this reason, the Code requires that the amount of a fee not exceed the approximate cost of customs' expenses for that work. Fee rates are set by the Cabinet of Ministers. The Customs Code lists seven actions for which a fee is charged:
- Customs clearance of goods
- Clearance outside the designated place or after customs working hours
- Storage of goods in a warehouse belonging to the customs authority
- Providing customs escort for a vehicle
- Issuing a preliminary decision
- Entering an intellectual property object in the customs register
- Clearance of cash foreign currency imported by a legal entity
Source: Bojxona kodeksi, 291-modda; BYD to'ldirish tartibi to'g'risidagi yo'riqnoma, 13-ilova