Glossary · Import and export

What is Re-export?

The procedure under which goods previously brought into the customs territory (or products obtained from goods under the procedure of processing within the customs territory) are taken back abroad without payment of customs duties and taxes and without application of economic policy measures; in the cases specified in Article 35 of the Code, duties and taxes paid on entry are refunded. The goods must actually be taken out no later than six months from the day the declaration is accepted. Its code in the CCD is 11.

Source: Bojxona kodeksi, 32-modda; BYD to'ldirish tartibi to'g'risidagi yo'riqnoma, 3-ilova

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