Q&A: import and export

The Customs Code answers this question in four articles: 17 (notification), 18 and 19 (documents and information to be presented) and 20 (checkpoints and time).

1. Advance notification (Article 17, Parts Four and Five). When goods are taken out of the customs territory, the person moving them notifies the customs authority in advance of the intention to export. When and where the goods must be delivered for clearance is determined by the customs authority itself. If the notification is not made by the person moving the goods, this obligation falls on the carrier. When the border is crossed, notification is made by presenting the goods and their accompanying documents to the customs authority at the checkpoint. Customs authorities have no right to refuse to accept these documents (Part Six).

1. Documents (Article 19). The carrier must present the customs declaration (or another document allowing release), as well as the documents and information provided for in Article 18, depending on the type of transport. For international road transport, under Article 18 these are:

A) Relating to the motor vehicle: - the vehicle registration certificate under the Vienna Convention (1968); - in cases provided for by international treaties, a permit from the authorized body for a foreign vehicle; - if the cargo is carried under a TIR carnet, a certificate of approval for transport under customs seals and stamps; - when carrying perishable products, a certificate of approval of the vehicle for carrying such products (fresh fruit is usually considered perishable; determine in advance whether your cargo falls into this category and whether the document is needed); - when carrying dangerous goods, the relevant certificate.

B) Relating to the goods: - the consignment note under the Geneva Convention (1956); - if a TIR carnet is used, that carnet; - commercial documents.

C) These documents must show the following information: the name and postal address of the carrier; the place (country) where the goods are taken over and delivered; the names of the country of dispatch and the country of destination; the name and address of the consignor and consignee; the name of the goods under the Harmonized System and a code of at least six digits; for each code, gross weight (kg) and invoice value; the number of packages; container identification numbers.

These documents are presented in the state language or in other languages used in international transport; if in another language, they are translated into the state language where necessary, and the translation must be certified by the carrier (Article 18, Part Two; Article 19 refers to the documents of Article 18, so it is safer to prepare documents in the appropriate language on departure too).

1. Place and time (Article 20). Goods are moved across the customs border only at checkpoints, with the vehicle stopped in a specially designated place and during the working hours of the customs authorities. If this requirement is breached, customs authorities forcibly stop the vehicle. The working hours and stopping places must be announced in the established manner (customs authorities must provide publicly available information on this). The vehicle departs from the designated place after the necessary customs procedures are completed.

Example (compiled by the author; codes hypothetical). "Vodiy mevasi" LLC wants to send three kinds of fresh fruit in one truck. According to the consignment note and invoice:

Check these totals before loading the truck: the total gross weight in the consignment note (23,100 kg) and the invoice total (38,640) must equal the sum of the lines by code. If they differ, at the border the discrepancy in the documents may raise questions and the cargo may be delayed.

Practical checklist: (1) agree in advance the time and place of arrival at customs; (2) check the vehicle certificates and the perishable cargo certificates; (3) compare the data in the consignment note, the invoice and the cargo customs declaration with each other; (4) explain to the driver that arrival must be planned before the end of working hours and that documents must be prepared in the appropriate language.

Other permit documents (depending on the type of goods) are not covered in this answer.

Source: Customs Code, Article 17 (Parts 4–6), Article 18 (Part 1 item 1 and Part 2), Articles 19 and 20. The example was compiled by the author; codes are hypothetical.

In November. The revenue date in the accounts and the turnover date for VAT follow two different rules, so it is quite natural for them to fall into different months.

The VAT rule (Tax Code, Article 242, Part Ten). If goods are placed under the export customs procedure and taken out of the territory of Uzbekistan, the date of the turnover on sale is:

1. The date the customs border is actually crossed, determined in accordance with customs legislation.
2. Where periodic and (or) temporary declaration is used — the date of registration of the cargo customs declaration bearing the marks of the customs authority.

The accounting rule (NAS No. 2, paragraph 16). Revenue from the sale of goods is recognised when five conditions are met: a significant part of the risks and rewards has passed to the buyer; the seller has lost management and control over the goods; the amount of revenue can be measured reliably; it is probable that economic benefits will be received; the costs of the transaction can be measured reliably. When the risk passes is decided by the contract.

Example (prepared by the author, amounts and rate are hypothetical). "Qo'qon chinni" LLC sold porcelain tableware worth 30,000 US dollars to Almaty. The contract says the risk passes when the cargo is handed over at the factory to a carrier hired by the buyer. It was cleared with an ordinary (not periodic) CCD.

Journal entries on 28 October (hypothetical rate of 12,700 soums):

Result: October's financial result includes a gross profit of 381,000,000 − 290,000,000 = 91,000,000 soums, but this export turnover does not appear in the October VAT return. It is shown in the November return at the zero rate (Article 258, Part Two; Article 260, Part One, item 1). The documents confirming the zero rate are also submitted together with that return (Article 260, last part).

Had the company used periodic declaration, the turnover date would have been not the day of the border crossing but the day the CCD was registered (Article 242, Part Ten, item 2).

Practical tip: when closing the month, keep a small table reconciling "export revenue in 9010" with "0% turnover in the VAT return": shipment, CCD date, border crossing date, month in the accounts, month for VAT. Shipments that straddle a month end explain the difference at once, and no questions arise at a tax audit. Also remember that a foreign-currency receivable is remeasured at the end of every month (NAS No. 22, paragraph 8).

Source: Tax Code, Article 242 (Part Ten), Articles 258 and 260; NAS No. 2, paragraph 16; NAS No. 22, paragraph 8; NAS No. 21, paragraphs 383 and 390.

The answer depends on where the shelving units go. Article 262 of the Tax Code sets two different rates for this kind of processing service.

The customs side in one sentence: the customer's sheet is brought in under the processing within the customs territory procedure (code 51 in the CCD, Annex 3 to the Instruction) with conditional exemption from duties and taxes (Customs Code, Article 70); if the product is taken out within the set period, no VAT is paid on import (Tax Code, Article 277, Part One, item 4). Below we look only at the VAT on the service fee and its entries.

Example (prepared by the author, amounts, rate and allocation method are hypothetical). VAT payer "Temir usta" LLC made 400 shelving units from the customer's sheet. The work fee is 8,000 US dollars, at a rate of 12,700 soums: 101,600,000 soums. 300 units were shipped to the customer, and the customer cleared 100 units under the import procedure for sale in Uzbekistan. The service fee was allocated in proportion to the number of units.

Accounting entries. Keeping the customer's sheet on an off-balance sheet account, collecting costs and writing off the cost are covered in detail in a separate article (link below). Here are only the two VAT-related entries:

Total receivable from the customer: 101,600,000 + 3,048,000 = 104,648,000 soums.

Practical tip: write into the contract where the product goes and the customer's obligation to notify you in writing if it imports part of it. Otherwise an invoice issued at 0% will later have to be corrected.

Source: Tax Code, Articles 258, 262 and 277; Customs Code, Article 70; Instruction on the Procedure for Completing the CCD, Annex 3; NAS No. 21, paragraphs 275 and 383.

Yes, a local carrier can also apply 0%. Article 263 of the Tax Code has two items that fit such a trip, and one of them makes a customs mark a condition.

What the law says (Article 263, Part One, item 4): the zero rate applies to services of carriage or transportation of goods exported outside Uzbekistan rendered by carriers that are legal entities of Uzbekistan. This rule applies if the marks of the customs authorities are placed on the transport documents. The same item also covers carriage when products of processing in Uzbekistan are taken out.

International carriage of goods means carriage by air, rail and (or) road transport where the point of departure or destination is outside Uzbekistan (Article 263, Part One, item 1).

Can a forwarder also apply 0%? Yes, the provisions of Article 263 also extend to freight forwarding services rendered under a freight forwarding contract when organising international carriage (Part Two). Their composition (Part Three, in full):

1. Acceptance and delivery of cargo.
2. Loading, unloading and storage.
3. Arranging cargo insurance.
4. Customs clearance services for goods and vehicles.
5. Searching for cargo after delivery deadlines have expired.
6. Services of storing cargo in the forwarder's warehouses.

Example (prepared by the author, amounts are hypothetical). "Sirdaryo konserva" LLC concluded a contract with "Tez yuk" LLC for a Gulistan–Almaty trip worth 18,000,000 soums. After the cargo was accepted, the accountant checked the document folder:

The destination of the Gulistan–Almaty trip is outside Uzbekistan, so it also fits the definition of international carriage in item 1. Still, insist on a document with the customs mark: under item 4 the 0% rate is tied precisely to this mark, and the documents confirming the right to apply the zero rate are submitted together with the tax return (Article 260, last part). For comparison: at the 12% rate the VAT on this service would be 18,000,000 × 12% = 2,160,000 soums.

Journal entry: when the carrier's service for the sale of export products is accepted, Dt 9410 "Selling expenses" – Ct 6010 "Payables to suppliers and contractors", 18,000,000 soums (NAS No. 21, paragraph 257, line 11). Whether this expense is yours depends on the delivery term in the contract.

Practical tip: add to the contract with the carrier a clause to "provide a copy of the transport document with the customs mark after the cargo is delivered", and file the copy in the export shipment folder together with the CCD.

Source: Tax Code, Article 260 (last part), Article 263 (Part One, items 1 and 4; Parts Two and Three); NAS No. 21, paragraph 257.

There are three questions here: the status of the goods, the wrong entry in the accounts, and VAT.

1. Status of the goods. Under Article 29 of the Customs Code, goods placed under the export procedure and actually taken out of the customs territory lose the status of goods of Uzbekistan. Both conditions are needed together: placement under the procedure and actual removal. The furniture did not leave across the border, so it remained goods of Uzbekistan and may be sold on the domestic market. The customs side of the declaration is covered in a separate article (link below); this answer is only about accounting and VAT.

1. Accounts. Revenue is recognised when the conditions in paragraph 16 of NAS No. 2 are met, the first being that a significant part of the risks and rewards must have passed to the buyer. The contract in the example says the risk passes at the border, so the entry made on the CCD day was wrong from the start. We correct it with a red storno: the wrong entry is reversed with a minus amount.

1. VAT. The date of the export turnover is the date the customs border is actually crossed (Tax Code, Article 242, Part Ten, item 1), and the zero rate applies to the sale of goods taken out under the export customs procedure (Article 260, Part One, item 1). The border was not crossed, so no export turnover arose. If the furniture is later sold in Uzbekistan, this is an ordinary turnover and a VAT-paying company applies the 12% rate (Article 258, Part One).

Example (prepared by the author, amounts and rate are hypothetical). On 20 October "Zomin mebel" LLC cleared kitchen furniture worth 15,000 US dollars with a CCD. The accountant made an entry the same day at a rate of 12,650 soums. On 24 October the buyer withdrew and the cargo came back. In November the furniture was sold to a shop in Tashkent for 170,000,000 soums (excluding VAT).

After the storno in October, the balance on 4010 and 9010 for this deal is zero and the furniture is again on 2810. Gross profit in November: 170,000,000 − 140,000,000 = 30,000,000 soums; the total receivable from the shop is 190,400,000 soums.

Practical tip: do not tie export revenue automatically to the day the CCD is registered. First find the risk transfer point in the contract, and record the border crossing date separately for VAT.

Source: Customs Code, Article 29; Tax Code, Article 242 (Part Ten), Articles 258 and 260; NAS No. 2, paragraph 16; NAS No. 21, paragraphs 275, 383 and 390.

The Tax Code directly provides for this route: no tax is paid when goods are taken out under the export customs procedure, and this rule also applies when the goods are placed under the customs warehouse procedure for the purpose of subsequent export (Article 277, Part Two, item 1).

The main rules under the Customs Code:

Note: placing export goods under this procedure is expressly mentioned in Article 277 of the Tax Code (Part Two, item 1). Article 91 of the Customs Code allows any goods to be placed and, as regards goods of Uzbekistan, excludes only "goods of Uzbekistan prohibited from export". Even so, confirm in advance with the customs warehouse owner and the customs authority that the specific consignment can be placed.

What may be done in the warehouse (Article 95, Part One, full list; with notice to the customs authority):

1. Operations needed to keep the goods intact in an unchanged state.
2. Inspection, examination and measurement of the goods.
3. Moving within the warehouse (if the condition, packaging and means of identification do not change).
4. Taking samples and specimens for examination and identification in accordance with Article 211.
5. Operations needed to prepare for sale and carriage; the code lists them as follows: "splitting into lots, forming shipments, sorting, packing, repacking, marking (except for excise stamps), performing other similar operations, including simple assembly operations".
6. Other operations to improve quality, except mixing, processing of the goods or working on them.

These operations are not allowed if they lead to loss of the goods or a change in their properties (Article 95, Part Two). In the CCD, the customs warehouse procedure (code 74) is shown first, and the export procedure (code 10) on each shipment (Annex 3 to the Instruction).

Accounts. Since the owner has not changed, there is no sale entry: the cable stays on account 2810 "Finished goods in the warehouse". Analytical records on this account are also kept by storage location (NAS No. 21, paragraph 140), so it is enough to open a separate analytical sub-account "in the customs warehouse".

Example (prepared by the author, tariff and amounts are hypothetical). "Olmaliq kabel" LLC kept 40 drums of cable in a customs warehouse for 30 days; the tariff is 15,000 soums per drum per day (excluding VAT):

For VAT, the export turnover arises on the day each shipment crosses the border (Tax Code, Article 242, Part Ten). In the accounts, however, revenue and cost are recorded according to the risk transfer point in the contract (NAS No. 2, paragraph 16), so these two dates may differ.

Practical tip: keep the list of shipments in the form "drum number — CCD number — border crossing date". Then the "in the customs warehouse" balance on 2810 is quickly reconciled each month with the actual balance in the customs warehouse.

Source: Tax Code, Articles 242 and 277; Customs Code, Articles 90, 91, 95, 96 and 98; Instruction on the Procedure for Completing the CCD, Annex 3; NAS No. 2, paragraph 16; NAS No. 21, paragraphs 140 and 257.

For exports the VAT rate is 0 percent. Under the Tax Code, in the cases provided for in Chapter 36 the rate is set at 0 percent (Article 258, Part Two). The zero rate applies, in particular, when selling goods exported from the territory of Uzbekistan under the export customs procedure (Article 260, Part One, item 1). In the CCD this procedure is shown with code 10 (CCD filling Instruction, Appendix 3).

When they are submitted: documents confirming the right to apply the zero rate are submitted together with the tax return (Article 260, last part).

Which documents (Article 261, Part One, full list): 1. The contract or a copy of it certified in the established manner. 2. The cargo customs declaration that is the basis for taking the goods out of the customs territory of Uzbekistan; and for goods sold to foreign countries on national and foreign electronic trading platforms, the documents that are the basis for taking them out. 3. The goods' accompanying documents bearing the mark of the customs authority at the border crossing point confirming that the vehicle crossed the customs border.

Additional rules (Article 261):

Example (prepared by the author, amounts are illustrative). "Chortoq bog'" LLC shipped dried apricots worth 50,000 US dollars to a buyer in Kazakhstan. At month-end the accountant put together the document folder as follows:

These documents were submitted together with the VAT return, and the export turnover was shown at the 0 percent rate.

Practical tip: open a separate folder for each export shipment and put the contract, the CCD and the accompanying documents into it on the day of shipment — you will not have to search for them at month-end.

Source: Tax Code, Articles 258, 260 and 261; Instruction on the procedure for filling in the cargo customs declaration, Appendix 3.

Under certain conditions you can. If the declarant or customs broker, for reasons beyond their control, does not have all the necessary information, an incomplete cargo customs declaration may be filed, provided the goods can be identified (Customs Code, Article 269, Part One).

In which cases (Article 269, Part Two, with reference to Part Two of Article 22): - "v" — goods for which customs payments were paid on the basis of a provisional customs value; - "d" — goods for which the necessary documents (except documents of a permissive nature) and information have not been submitted; - "ye" — goods cleared under the release for free circulation (import) procedure with permission to defer or pay customs payments in instalments.

Conditions: 1. A written undertaking to submit the missing information and a fully completed declaration is attached to the declaration. The deadline is no more than sixty calendar days from the day the declaration is accepted, unless the law provides for a different period (Part Three). 2. Customs payments are calculated and paid in the same way as when a complete declaration is filed (Part Four). 3. Goods cleared with an incomplete declaration are deemed conditionally released (Article 22, Part Two).

An important restriction: if the missing document is a certificate of conformity or a sanitary and epidemiological conclusion, using, selling or otherwise disposing of the goods is prohibited (Article 22, Part Four).

Example (prepared by the author). "Bekobod plast" LLC received granules, but the supplier's quality passport was delayed. The firm filed an incomplete declaration and wrote an undertaking to submit the passport within 30 days. When the passport arrived, a complete declaration was filed.

Practical tip: put the date from the undertaking into your calendar and ask the supplier to speed up the document by courier — missing the deadline prolongs the problems of the goods' conditional status.

Source: Customs Code, Articles 22 and 269.

You can — there is a periodic cargo customs declaration for this (Customs Code, Article 270).

The goods must be moved regularly by the same person, and the following must be the same for the goods (Article 270, Part One): 1. country of origin; 2. physical characteristics; 3. quality; 4. manufacturer; 5. the ten-digit level of the code under the Commodity Nomenclature of Foreign Economic Activity.

What "regular movement" means (Part Two): moving such goods more than once within sixty calendar days, from the same consignor's address to the same consignee's address, under one contract (agreement, arrangement) and under the same conditions. In this case one declaration is filed for all goods over a certain period.

The limit: this procedure must not lead to a breach of the maximum temporary storage period or of the deadlines for paying customs payments (same part). Goods cleared with a periodic declaration are deemed conditionally released (Article 22, Part Two).

Example (prepared by the author).

"Chirchiq qadoq" LLC included 7 matching consignments within 60 days in one periodic declaration (release for free circulation, procedure code 40 — CCD filling Instruction, Appendix 3), and filed separate declarations for the two non-matching consignments.

Practical tip: fix the manufacturer and the commodity code firmly in the contract with the supplier — even one substitution breaks the periodic procedure.

Source: Customs Code, Articles 22 and 270; Instruction on the procedure for filling in the cargo customs declaration, Appendix 3.

You do, but not in full at once: in proportion to the foreign currency proceeds received. Article 266 of the Tax Code combines several rules here.

1. General conditions. To credit input VAT, the conditions in Part One must be met simultaneously. Those directly relevant to exports: the turnover must be subject to tax, including at the zero rate (Part One, item 1), and there must be an extract from a bank document confirming that the foreign buyer has paid for the exported goods (Part One, item 5; except for the cases in Part Three).
2. Proportion rule. VAT on purchases used for goods sold for export is credited in proportion to the foreign currency proceeds from the export of goods received in your bank account in Uzbekistan (Part Two).

Exception — disciplined exporters (Part Three): if you have been included in the category of disciplined taxpayers who, over the last year, have ensured timely receipt of foreign currency proceeds and have no overdue receivables under export contracts, VAT is credited regardless of the receipt of proceeds. However, if the proceeds or part of them are not received within one hundred and eighty calendar days from the day the goods were released under the "export" customs procedure, the credited VAT or the relevant part of it is written off in the established manner.

If the export is made through an intermediary, VAT is credited in proportion to the amount of foreign currency proceeds received in the account of the intermediary, the authorised agent or the taxpayer (Part Four).

Example (prepared by the author). "Xonqa tolasi" LLC exported yarn. The buyer transferred part of the contract amount and promised to pay the rest the following month. The firm is not in the disciplined taxpayer category. Input VAT on the raw materials bought for this batch is credited step by step as follows:

Note: Article 266 of the Tax Code does not give a formula specifying the ratio of which indicators the proportion is calculated by. Therefore clarify the calculation method with your tax authority in advance and record it in your accounting policy.

Practical tip: keep a table for each export contract: amount shipped, proceeds received, date and number of the bank extract, VAT credited. When filling in the VAT return, this table helps check the calculation.

Source: Tax Code, Article 266.

They do not have to be. Even before the result of an expert examination ordered before release is received, the customs authority releases the goods if two conditions are met (Customs Code, Article 271¹, Part One): 1. the customs payments calculated in the cargo customs declaration have been paid; 2. security has been provided for the amount that may have to be paid additionally based on the result of the examination.

Exception: if signs are identified indicating that prohibitions or restrictions may apply to the goods and the declarant does not provide evidence that they have been complied with, the goods are not released (Part Two).

Rules to know about the expert examination:

Example (prepared by the author, amounts are illustrative). "Jizzax elektro" LLC paid the 18 million soums of customs payments calculated under the declaration. The inspector said that if the goods fell under another code, an additional payment of 7 million soums might arise. The firm provided security for 7 million soums and took the goods to its warehouse the same day. The examination confirmed the code in the declaration, and no additional payment was required.

The methods of security are listed in Article 339 of the Customs Code; agree on a convenient one with your bank in advance.

Source: Customs Code, Articles 208, 211, 212, 215, 271¹ and 339.

Yes, but by decision of the customs authority. The Customs Code distinguishes two options: deferral of payment (the payment deadline is extended for an additional period) and payment in instalments (the amount is split into parts within that period) (Article 329, Parts Two and Three).

The application is accompanied by a written undertaking to pay and a document confirming the security (Article 330). There are two grounds for refusal: failure to comply with the requirements of Article 330, or the existence of customs payment arrears at the time of the application (Article 331).

Interest: charged for each day at fifty percent of the Central Bank's refinancing rate. However, no interest is charged for the 14-day period, for authorised economic operators and in the cases set out in Parts Five and Eleven of Article 329 (Article 332).

Example (prepared by the author). "Samo Tekstil" LLC imported raw materials for yarn production. As a manufacturer, it requested the 120-day period and provided a bank guarantee as security; in this case no interest is charged. If the firm applied under Part Ten and had paid 1,200 million soums over the last three years, the amount payable in instalments without security would not exceed 600 million soums.

Note: if an amount under the schedule is not paid on time, customs collects the entire debt from the security (Article 333).

Source: Customs Code, Articles 329–333.

Yes, under certain conditions. Article 201 of the Customs Code provides for customs control after the release of goods, including customs audit.

Example (prepared by the author). "Elektron Uy" LLC imported televisions in March 2025. In February 2027 the customs authority ordered an inspection under this contract: it compared the customs value in the declaration with the firm's receipt amount in 2910, the bank payments and the reconciliation statement with the supplier. The three-year period has not yet expired, and this is the first inspection under the contract — so the demand is lawful.

Practical tip: for each import contract, keep the cargo customs declaration, invoice, transport and insurance documents, payment orders and receipt documents in one folder for at least three years. Check the period under review and the contract in the decision: if there has already been an inspection under this contract, refer to Part Four.

Source: Customs Code, Article 201.

The right to appeal against decisions of customs authorities and actions (inaction) of officials is set out in Articles 409¹–409⁷ of the Customs Code. There are two routes: a higher customs authority and the court.

What the complaint contains (Article 409³, in full): the name of the customs authority; the name and address of the complainant (for an individual — full name and place of residence); the circumstances on which the objections are based; a list of attached documents (if any); your demands; the date.

Decisions of the appeals commission (Article 409⁶): to dismiss the complaint; to amend the decision; to cancel the decision and, if necessary, adopt a new decision; to declare the official's action unlawful and issue a decision on the merits. The decision is sent in writing within three days and is binding on customs authorities.

When a complaint is not considered (Article 409⁴): the deadline has been missed and there is no petition to restore it; it does not meet the requirements of Article 409³; it is withdrawn before a decision is made; it is filed by an unauthorised person; it has already been filed earlier on the same grounds; it is filed within a criminal case or with a court.

Example (prepared by the author). "Bahor Kimyo" LLC was handed a customs audit report on 3 March. The firm filed a complaint on 25 March, attached the transport documents and asked for a hearing (Article 409⁵, Part Two). The commission partially reduced the additionally assessed amount.

Source: Customs Code, Articles 409¹–409⁷.

Yes. This is preliminary declaration — declaring goods before they arrive in the customs territory. It is used at the declarant's discretion (Customs Code, Article 262, Part One).

Example (prepared by the author). "Pamir Plast" LLC filed a preliminary declaration for a container of granules on 5 April 2027 and paid the customs payments. The thirty calendar days are counted from 6 April and end on 5 May. The container was delayed in port and arrived on 12 May. The declaration was deemed not filed, and the firm had to declare the goods again.

Practical tip: file the preliminary declaration after getting the exact arrival date from the carrier, and check copies of the invoice and transport documents in advance — if the declaration lacks required information or the documents are not submitted in full, the "single document" advantage under Part Three of Article 262 does not apply.

Source: Customs Code, Articles 262 and 328.

Yes. In the Customs Code this money is called "advance funds": an amount the payer transferred in advance, before a declaration is accepted, to the customs authority's personal treasury account for future customs payments (Article 334, Part One).

What it can be used for (Article 334, Part Two, in full): paying customs payments; paying late payment interest and interest; repaying customs payment arrears; securing customs payments. Until the payer gives an instruction, this money is not considered a customs payment; filing a declaration or a relevant application counts as an instruction (Part Three).

Refund procedure (Article 335):

Example (prepared by the author). "Sirdaryo Mashina" LLC transferred 80 million soums to customs, of which 52 million soums was used for payments under one declaration. After that declaration, imports stopped. The firm also owed 1.5 million soums in late payment interest. It filed an application and a reconciliation statement, consented to the late payment interest being deducted and got back 80 − 52 − 1.5 = 26.5 million soums.

Important: the three-year period is counted from the day following the day of last use. Keep track of the remaining balance in your books — money forgotten for years will not come back.

Source: Customs Code, Articles 334 and 335.

There could. Under Article 22 of the Customs Code, goods whose use and disposal are restricted because an exemption from customs payments was granted are considered conditionally released goods (Part Two, sub-item "a"). The full list of conditionally released goods is given on the page for the term "Release of goods"; here we look only at the rule for exempted goods.

Example (prepared by the author, hypothetical amount). "Zarafshon Tikuv" LLC imported a sewing line with an exemption; thanks to the exemption, 180 million soums of customs payments were not paid. Let us assume the condition of the exemption is that the line is used in the company's own production. If two years later the firm leases the line to another company, this is a purpose that does not match the exemption condition, and since it happens within the three-year term, the obligation to pay 180 million soums is restored.

Accounting note: record the date the line was imported (the day of conditional release) on the fixed asset card. The three-year term starts from that day: before a decision is made to lease the asset or use it for another purpose, the accountant should check this date.

Tip: before any transaction with exempted goods, read the conditions in the document that granted the exemption. The three-year term comes from Part Three of Article 22, but the exemption document itself may contain additional conditions.

Source: Customs Code, Article 22 (Parts Two, Three and Five).

During this time the goods are under the temporary storage customs procedure (code 70 in the CCD). Under Article 83 of the Customs Code, under this procedure goods are stored under customs control without payment of customs payments from the moment they are presented to the designated customs authority until they are released under the chosen procedure.

The money side: the classifier of customs payments (Appendix 13 to the CCD filling Instruction) has two separate fee codes for storage: 40 "Customs fee for storing goods in a customs warehouse owned by the customs authority" and 52 "Customs fee for temporary storage of goods at a border customs post". Determine the amount using the current tariff.

Example (prepared by the author). "Meva Savdo Import" LLC received two shipments: household appliances and freshly picked mandarins. A term of 30 days was declared for preparing the documents for the appliances (within the 60-day limit). If the mandarins are treated as perishable goods, a term longer than 10 days cannot be declared for them, so their documents are prepared first.

Source: Customs Code, Articles 83–89; CCD filling Instruction, Appendix 3 (procedure code 70) and Appendix 13 (fee codes 40 and 52).

Not necessarily. The Customs Code has a "destruction" procedure (code 76 in the CCD): under Article 121, foreign goods are destroyed or rendered unfit for use under customs control without payment of customs payments.

The main condition (Article 122, Part One): the goods must have completely lost their consumer properties, and their original condition cannot be restored in an economically viable way.

Cases where destruction is not allowed (Article 122, Parts Two and Three, in full):

These four restrictions of Part Three do not apply to goods irretrievably lost as a result of an accident or force majeure.

Procedure:

1. Documents (Article 123): the CCD, the shipping documents for the goods, a destruction act in the established form.
2. For goods damaged as a result of an accident or force majeure, an opinion of the competent authority on these circumstances and their consequences is also needed (Article 125).
3. The CCD is submitted and registered before destruction, while clearance takes place after destruction (Article 126).
4. Transport and destruction take place under customs control (Article 126); destruction is carried out at the expense of the authorised person (Article 122, Part Five).
5. The destruction act is signed by the customs officer, the authorised person and those present; after the goods have actually been destroyed, it must be handed to customs within one working day (Article 126).
6. Waste produced is placed under another procedure as if it had been imported in that condition; waste processed to a state unfit for use is not declared (Article 127).

Example (prepared by the author). "Rangli Dunyo" LLC declared 12 tonnes of paint for the destruction procedure. The ecology authority's opinion specified the destruction method and a special landfill. The paint was taken to the landfill under customs control, and the act was handed to customs on the (working) day after destruction. The remaining waste had been rendered unfit for use, so it was not declared.

Source: Customs Code, Articles 121–127; CCD filling Instruction, Appendix 3 (procedure code 76).

You can: this is the "abandonment in favour of the state" customs procedure (code 75 in the CCD). Under Article 128 of the Customs Code, the authorised person abandons the goods and transfers them free of charge to state ownership without payment of customs payments.

Conditions (Article 129):

Documents (Article 130): the CCD, the act of transfer of the goods, the shipping documents for the goods. On transfer, the act is drawn up in two copies: one stays with the customs authority, the other with you (Article 131). The goods are then handed over to the competent authority for state property management.

Difference from the destruction procedure: there the goods must have completely lost their consumer properties and are destroyed; here the goods become state property.

Example (prepared by the author). "Bog'ishamol Savdo" LLC imported a batch of office chairs, and the customer cancelled the contract. The chairs are in a customs warehouse. The firm itself pays its storage debt to the warehouse owner (the customs authority does not reimburse this cost), takes the chairs at its own expense to the place specified by the customs authority, and receives its copy of the act. There is no going back after this decision, so first work out the options of returning the goods abroad or importing them and selling them on the local market.

Source: Customs Code, Articles 128–131; CCD filling Instruction, Appendix 3 (procedure code 75).

Yes. In the Customs Code, the first is called a customs examination (Article 193) and the second a customs inspection (Article 195).

Cases where an inspection is carried out before the declaration is accepted (Article 195, Part Two, in full): identifying the goods for customs purposes; establishing the accuracy of the declared information; checking available information about a breach of customs legislation; selective control under the risk management system; when it is necessary for exercising the declarant's rights under Article 275.

Inspection without you, in the presence of two attesting witnesses (Part Five, in full): if you do not appear even after five working days following the day the goods were presented; where there is a real threat to state security, public order, human life and health, animals and plants, the environment or the preservation of cultural property, and in other urgent cases; when the goods are sent in international postal and courier items; in respect of goods and vehicles left in the territory in breach of the conditions of a procedure requiring their export.

Three more useful rules: live animals and perishable goods are inspected first (Part Three); if part of a consignment of goods under one name is inspected, the result may be applied to the whole consignment, and if you disagree you may demand an additional inspection of the remaining part (Part Six); costs related to the inspection are borne by the authorised person (Part Nine).

Example (prepared by the author). "Chilonzor Elektro" LLC declared 400 boxes of light bulbs under one name. During the inspection, 40 boxes were opened, and 3 of them turned out to contain a different model. So that the result would not be applied to the whole consignment, the firm demanded that the remaining boxes be inspected as well; the costs of this are borne by the firm itself.

Source: Customs Code, Articles 193 and 195.

The answers to these two questions differ.

Customs value. Under Article 305 of the Customs Code, costs of construction, erection, assembly, installation, adjustment of equipment (an industrial plant, a machine), servicing or technical assistance after its import into Uzbekistan, as well as transport costs after the border, are excluded from the transaction price — but only if they are shown separately from the price. Conversely, costs of transport, loading, unloading, reloading and transhipment of the goods up to the place of arrival at the border, as well as the cost of insurance, are added if they are not included in the price (Article 304, Part One, item "a"). The excluded costs are determined on the basis of payment documents (invoices, payment orders, receipts) (Article 305, Part Two).

Accounting. Under paragraph 13 of NAS No. 5, the initial cost of a fixed asset includes the purchase cost and all costs related to the acquisition. Among the costs listed in that paragraph are customs duties and fees, costs of insuring delivery risks, and costs of installing, assembling, adjusting and commissioning the equipment. Conversely, bank services related to paying for the acquisition (bank commission for opening a letter of credit, transferring and converting foreign currency), as well as the costs of preparing and registering the contract, are not included in the initial cost — they are recognised as expenses in the reporting period in which they arise (the same paragraph). So installation is excluded from the customs value but is included in the book cost of the equipment.

Example (compiled by the author; amounts in soum, translated at the Central Bank rate, hypothetical). "Margilan Tekstil" LLC:

Customs payment rates are not shown here: they depend on the commodity code and other factors. To calculate customs payments, foreign currency is translated at the Central Bank rate on the day the customs declaration is accepted (Article 326), while in the accounts the rate on the date the equipment is accepted for accounting is used (NAS No. 5, paragraph 16; the part paid as an advance — at the rate on the date of the advance). That is why the soum amounts in the two documents may differ.

Journal entries (NAS No. 21, for equipment requiring installation):

Tip: have the amounts for installation, adjustment and transport after the border written on separate lines in the contract and the invoice. If they are "hidden" in the overall price, the condition in Article 305 is not met, and these amounts also remain in the customs value.

The last part of Article 304 of the Customs Code sets this out clearly: when a single consignment consisting of goods of different names is delivered, costs incurred for the whole consignment are allocated in proportion to the ratio of the value of each item to the value of the consignment, while transport costs are allocated in proportion to "weight or volume".

Why does this matter? Different goods may be subject to different customs payment rates. Transport should fall more heavily not on the expensive item but on the heavy (or bulky) one: otherwise the customs value of one item is overstated and that of the other understated.

Example (compiled by the author, hypothetical figures). "Samarqand Kitchen Equipment" LLC received goods from a Chinese supplier on "Ex Works" terms (EXW, code 01 in Appendix 7 to the Instruction): under these terms transport to the border and insurance are not included in the price, so they are added under Article 304.

If transport had also been allocated in proportion to value, the cauldrons would have received 2,400 × 18/30 = 1,440 dollars, i.e. their customs value would have been understated by 360 dollars. That would contradict Article 304.

In the accounts, however, the situation is different. Under paragraph 22 of NAS No. 4, the method of accounting for and allocating transport and procurement costs of inventories is set in the company's accounting policy: they may be included directly in cost or collected separately and then allocated between types of goods. In other words, for customs purposes allocating transport by weight or volume is mandatory (weight was used in this example), while in the accounts the method chosen in the accounting policy applies. If the accounting policy chooses to include transport costs directly in the cost of goods, also write into the accounting policy the basis on which they are split between types of goods: if you choose weight as the basis, customs and accounting figures will be close to each other and easy to explain during an audit.

Tip: check that the consignment note (CMR or another transport document) shows the weight of each item separately — these are exactly the figures on which the allocation is based.

Yes, in such a situation the customs authority examines the transaction price separately. Under Article 307 of the Customs Code, persons meeting at least one of the following criteria are considered related:

1. a party to the transaction (an individual) or an official of a party is at the same time an official of the other party;
2. the parties are legally recognised business partners;
3. a party to the transaction (an individual) is connected with the other party through employment relations;
4. one party owns a share (stake) or shares in the charter fund (authorised capital) of the other of at least five percent with voting rights;
5. both parties are directly or indirectly controlled by a third person;
6. the parties jointly control a third person directly or indirectly;
7. one party and (or) its official directly or indirectly controls the other party;
8. the parties and (or) their officials are relatives.

You have a 30 percent stake — this falls under criterion 4 (if the stake carries voting rights). In addition, under Article 307, if one of the legally recognised business partners is the sole agent, sole distributor or sole concessionaire of the other, they are also considered related.

What happens? Under Article 306, if the parties are related, the transaction value method is not applied, except where the relationship did not affect the price, and this must be proven by the declarant or the customs broker. Under Article 308:

• the customs authority examines the actual circumstances of the transaction and, if it finds that the relationship did not affect the price, accepts the transaction price;
• otherwise it sends the declarant (customs broker) a written notice asking it to submit evidence that the relationship did not affect the price within no more than thirty calendar days;
• if the declarant can prove that its price is close to the transaction value of identical or similar goods sold to unrelated buyers in Uzbekistan, or to the customs value of such goods determined by the deductive or computed value method, its price is accepted.

If this cannot be proven, the customs value is determined successively by the subsequent methods in Article 302.

Example (compiled by the author, hypothetical figures). "Anor Qadoq" LLC buys polymer film from its Turkish founder at 2.10 US dollars per kilogram. The founder sold the same film to two other, unrelated buyers in Uzbekistan at 2.15 and 2.20 dollars. The firm prepared the following file in advance: copies of contracts and invoices with the unrelated buyers (with the founder's consent), a document explaining the price difference (large volume, payment terms), and a price list.

Note: under Article 308, the prices submitted for comparison are adjusted for differences in four criteria: commercial terms; quantity; the costs listed in Article 304; costs the seller incurred in the transaction with the unrelated buyer but did not incur in the transaction with the related person — and the price of the comparison goods is not used in place of the price of the goods being valued. In other words, customs will not automatically substitute 2.15 dollars — the comparison serves only to prove that your price of 2.10 dollars is "close to the market price".

Tip: if you work with a related party, prepare such an evidence file before the first shipment — collecting documents within the 30-day period is much harder.

Yes. Transport costs after import into the customs territory are not included in the customs value (Customs Code, Article 305), and adding costs not listed in Article 304 to the transaction price is prohibited altogether (Article 304, Part Four), so the payments charged on them are considered overpaid. The refund procedure is set out in Articles 353–357 of the Customs Code:

Article 357 lists five ways of refunding: (1) the money is transferred to the payer's account indicated in the application; (2) in the case under Part Three of the article (when a debt is paid off) — to the customs authority's personal treasury account; (3) the money is refunded in the currency in which it was paid; (4) the amount is recorded as initial funds; (5) it is applied to secure payment of another obligation to the customs authorities.

Example (compiled by the author, hypothetical figures). "Qo'qon Mebel Furnitura" LLC placed goods under the release for free circulation (import) regime on 10 March 2026. 9,000,000 soum for transport from the border to the warehouse was mistakenly included in the customs value, and the payments charged on this amount were overpaid. The firm prepared the following:

1. A corrected customs value calculation (with transport after the border excluded).
2. The local carrier's contract, invoice and payment order — confirming that the cost was incurred precisely after the border.
3. An application with a calculation of the overpaid amount.

The three-year period runs from the time of payment, i.e. from 10 March 2026, the date of placement under the regime, so it ends in March 2029; confirm the last day with the customs authority. But do not delay: since no interest is paid, the longer the money stays with customs, the more the company loses.

For the accounts, the written notice of the decision and the reconciliation statement will be the supporting documents; decide in advance in your accounting policy how to record the refunded amount (depending on whether the goods are still in the warehouse or have been sold).

Yes, for this you request a preliminary decision on the classification of goods (Customs Code, Articles 370–374). A preliminary decision is binding on the customs authorities (Article 370). This matters because, under Article 369, if it is found during clearance that goods have been classified incorrectly, the customs authority determines the classification on its own, and its classification decisions are binding.

Procedure (Article 371):

In disputed and hard-to-resolve cases the customs authority may send samples to the World Customs Organization, in which case the decision is made after a reply is received (Article 371). If refused, you can remove the reason and apply again.

Validity and changes:

• the decision is valid for one year from the day it is made, after which a new request can be filed (Article 372);
• it is amended when the nomenclature changes or an error in the decision is found; it is revoked if the conditions of the decision are not complied with (Article 373);
• a decision made on the basis of incomplete or inaccurate information provided by the applicant is annulled, and the annulment takes effect from the day the decision was made (Article 373) — i.e. it is as if the decision had never existed.

Preliminary decisions are public information: except for trade secrets and other secrets protected by law, they are provided to anyone on written request, a register of them is kept and it is published periodically (Article 374). So before filing a request, check whether the register already has a decision on a similar product. In addition, Appendix 13 to the Instruction on the procedure for filling in the cargo customs declaration lists the "Customs fee for making a preliminary decision" (code 50) as a separate type of payment, i.e. a fee is charged for this service; check its amount with the customs authority before filing the request.

Example (compiled by the author, hypothetical dates). "Quyosh Nuri" LLC wants to import street lights with solar panels. It filed a request on 2 February 2026. On 12 February customs asked for the technical passport of the light's battery (within 20 calendar days). The firm submitted it on 20 February (within the 60-day period). Once the decision was made, the firm was notified within three working days. The decision is valid for one year, so the firm signed its contract with the supplier for exactly this period and checks at each delivery that the description of the goods matches the description in the decision.

Tip: describe the goods in the request as fully and accurately as possible. A decision obtained on the basis of inaccurate information is annulled, and since the annulment takes effect from the day the decision was made, deliveries carried out in reliance on it also end up as if they had no decision.

They can be released, but it may cost more. Under Article 366 of the Customs Code, failure to submit a certificate is not grounds for refusing to release the goods. However, if there is no certificate or there is doubt about its authenticity, "a double rate of customs duty" is applied to the goods (except for the case in Article 365 of the Code, i.e. goods from a country whose goods may not be imported).

When a certificate is mandatory (Customs Code, Article 364):

• for goods produced in countries to which Uzbekistan grants tariff preferences;
• for goods whose import from a particular country is restricted by quotas or other instruments for regulating foreign economic activity;
• if the documents contain no information about origin, or customs has grounds to believe that incorrect information is being declared;
• if such a requirement is provided for by legislation and international treaties.

Example (prepared by the author; the duty rate and amounts are hypothetical, not the actual tariff). The customs value of goods of "Nurafshon plast" LLC is 400 million soums, hypothetical duty rate 10%:

If the certificate is submitted later within the period set by the Code, the preference under the free trade or most-favoured-nation regime may be applied or restored, and the overpaid amount is refunded in the manner set out in Chapter 49 of the Code (Article 366). The CCD has separate codes for such preferences: "Е" for the free trade regime and "Ж" for the most-favoured-nation regime (CCD filling Instruction, Appendix 10).

In the accounts, the duty paid is included in the cost of the goods (NAS No. 4, paragraph 15), so the cost of a batch released without a certificate also comes out higher. How to reflect an amount refunded later is not set out separately in the standard: set the procedure in your accounting policy for cases where the goods are still in the warehouse or have already been sold.

No. Under Article 358 of the Customs Code, the country of origin of goods is the place where they were wholly produced or sufficiently processed. Where they were shipped from does not decide this question.

There are two criteria for sufficient processing (Article 360), and one of them is applied: as a result of processing, the code of the goods in the Commodity Nomenclature of Foreign Economic Activity changes at the level of any of the first four digits, or the ad valorem share rule (the share of materials or of value added reaches a set level).

Under the same article, the following are not considered sufficient processing:

• operations to ensure the preservation of goods during storage or transportation;
• operations to prepare goods for sale and transportation (splitting a lot, assembling consignments, sorting, repacking and the like);
• simple assembly operations;
• mixing components without giving characteristics that differ significantly from the original composition;
• performing two or more of the four types of operations above at the same time;
• slaughter of livestock.

Both the intermediary's sorting and its repacking are on this list. So the teapots remain produced in China. The new box does not change the situation either: packaging is considered to have been produced in the same country as the goods, except where the packaging must be declared separately (Article 362).

(The example was prepared by the author; the country codes are from the CCD filling Instruction, Appendix 5.)

Practical conclusion: the certificate of origin must be requested for Chinese goods. Under Article 363 of the Code, the certificate is issued in the prescribed manner by the competent authority in the exporting or re-exporting country, so ask the intermediary in advance which document it can provide.

In the CCD, the nature of the transaction is shown with a code from the classifier in Appendix 9 to the Instruction. It has a group "Gratuitous (free of charge) supplies", which consists of 5 codes:

A free sample for testing corresponds to code 85 (CCD filling Instruction, Appendix 9). Even though there is no payment, the customs value is determined by one of the methods in the Code in order to calculate customs payments (Customs Code, Articles 301 and 302).

In the accounts, the sample must be recorded as a receipt. Under paragraph 27 of NAS No. 4, the cost of inventory received free of charge (under a gift agreement) is determined from its current value on the date it is accepted for accounting; if the costs listed in paragraph 15 (customs duties and fees, transportation and others) were incurred to obtain it, the cost increases by that amount.

Example (prepared by the author; the amounts are hypothetical). "Toshkent bo'yoq" LLC:

Journal entry: as material Dt 1010 – Ct 8530 "Property received free of charge", 6,000,000 soums (NAS No. 21, paragraph 104, line 5); if received for resale, Dt 2910 – Ct 8530 (paragraph 154, line 6). The standard has no separate model line for adding customs payments and transportation costs to cost; set it in your accounting policy. If import VAT is credited, it is not included in cost (paragraph 15).

Note: the taxation of property received free of charge is governed by tax legislation (NAS No. 21, paragraph 357); check this issue separately.

It can, but the procedure depends on what stage you are at. Under Articles 265 and 266 of the Customs Code:

Three more rules:

• a change must not widen or narrow the scope of the declaration (Article 265);
• a customs officer is not entitled to change information in the declaration on his own initiative or at your request, except for the exceptions specified in the Code (Article 265);
• changes to an electronic CCD are made by completing a correction form (Article 266).

Example (prepared by the author, hypothetical). "Farg'ona elektro" LLC imported sockets: 1,200 pieces on the invoice, 1,020 pieces in the CCD by mistake. This difference affects the warehouse receipt, the customs value and the calculation of payments, so it is best to make the correction as early as possible, before the declaration is accepted.

For the accounts: if customs payments change as a result of the correction, the difference affects the cost of the goods, because customs duties and fees are included in cost (NAS No. 4, paragraph 15). The receipt documents, however, must show the quantity that actually arrived at the warehouse (1,200 pieces). If the goods were sold before the correction, set in your accounting policy how the difference is reflected.

Under Article 339 of the Customs Code, the payer chooses the method of security himself. There are five methods:

How to choose (example prepared by the author, hypothetical amounts). "Buxoro tekstil" LLC was asked for security of 90 million soums:

• deposit: 90 million soums is taken out of circulation and earns no interest — the simplest route if there is spare money;
• bank guarantee: the money stays in circulation, but the bank charges a fee for the guarantee; the bank service fee is accounted for in 9430 "Other operating expenses" (NAS No. 21, paragraph 410);
• pledge: money does not leave circulation and there is no bank fee, but the pledge agreement must be concluded in writing and notarized (Article 343), the pledged item is valued at the pledgor's expense (Article 342), and the pledged goods may be disposed of only in accordance with the pledge agreement (Article 343).

In the accounts, off-balance sheet account 009 "Security for obligations and payments – issued" is intended for guarantees issued to secure the performance of obligations and payments, and analytical accounting is kept by each security (NAS No. 21, paragraph 446). It is logical to monitor a pledge given to customs in this account as well; set this in your accounting policy. The pledged goods remain in their own account (for example, 2910). The standard has no separate model line for money transferred to a deposit; set it in your accounting policy as a refundable amount.

No. A customs control zone is a specially designated part of the customs territory set up to ensure compliance with customs legislation. In this zone, goods, vehicles and people move according to the established procedure, and customs officers monitor compliance with the regime.

The following actions without the customs authority's permission give rise to liability:

• moving goods and vehicles across the boundary of the zone;
• moving goods and vehicles within the zone;
• other actions that violate the established regime.

Example (compiled by the author, hypothetical situation). A driver of "Karvon logistika" LLC is waiting in a customs control zone for clearance of a truck carrying imported cargo. The queue is long, so he decides to drive the truck to a nearby parking lot and bring it back the next day. Doing this without the customs authority's permission violates the zone's regime. The right way: wait for clearance to finish or obtain the customs authority's permission to move the truck.

Tip for accountants: a company that imports and exports should give its drivers and forwarders written instructions on the rules in the customs control zone. This helps prevent the regime from being broken by accident.