What is Free warehouse customs procedure?
One of the customs procedures: goods are kept in specially designated places and territories without payment of customs duties and taxes, and economic policy measures are not applied to them. Almost any goods can be placed under this procedure, except goods whose import or export is prohibited; goods held under another procedure can also be transferred to this one later. The goods may remain under this procedure for an unlimited period. In the warehouse, goods are stored, prepared for sale and transport (splitting into lots, sorting, packing, labelling), and simple assembly is carried out; retail trade is prohibited. The question of payments is settled when the goods leave the warehouse: when they are placed under the import or export procedure, payments and measures apply accordingly. For goods intended for export, if the legislation so provides, duties and taxes are not paid or those already paid are refunded, but the time limit runs from the date duties and taxes were refunded or waived: the goods must be removed within six months of that date; if they are not removed or are brought back in, duties and taxes are paid (Article 105).
Source: Bojxona kodeksi, 100-modda; Bojxona kodeksi, 101-modda; Bojxona kodeksi, 103-modda; Bojxona kodeksi, 104-modda; Bojxona kodeksi, 105-modda