What is Temporary export (customs procedure)?

A customs procedure under which goods in free circulation are taken out of the customs territory for temporary use outside it. The goods are conditionally exempted from customs duties and taxes, and economic policy measures are not applied. Under Article 37, the conditions for placement under the procedure are: the customs authority must be able to identify the goods; if the goods are under the control of authorised bodies, their permits must be available in the information system of the customs authorities; the person placing the goods under the procedure must be a legal entity or individual of Uzbekistan or a foreign person accredited with the competent state bodies. The goods taken out must remain unchanged. Under Article 39 of the Code, the general period is two years from the date of placement under the procedure; for the goods listed in that article (goods used at Uzbekistan's facilities abroad and at diplomatic and consular missions; leased railway and air transport vehicles; goods exported under leasing; goods exported to provide service and remedy defects within the warranty period under the terms of an export contract; goods for which a longer period is set by a resolution of the Cabinet of Ministers) the customs authority may extend the period on the application of the authorised person. By the end of the period the goods must be brought back in or transferred to another procedure (for example, export); otherwise duties and taxes are paid on the customs value at the time of export (except for the two cases listed in Article 41: destruction of the goods as a result of an accident or force majeure; the goods leaving the possession of the authorised person as a result of decisions of bodies, or actions (inaction) of officials, of the foreign state where the goods are located). Under Article 37, the goods on the following list are not placed under this procedure; the Code allows goods on this list to be temporarily exported only as a single item for advertising, demonstration and research purposes.

• Goods prohibited from export from Uzbekistan
• Waste
• Electricity, water, goods supplied by pipeline (oil, gas), as well as fuel
• Goods whose export is subject to quotas
• Consumables and consumable samples, raw materials, semi-finished products, food products, soft drinks, alcohol and tobacco products
• Goods intended for single use

Source: Bojxona kodeksi, 36-modda; Bojxona kodeksi, 37-modda; Bojxona kodeksi, 39-modda; Bojxona kodeksi, 41-modda