Tests · Import and export

Import and export: set 1

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  1. A company owes a foreign supplier 5 000 US dollars (the rate on the day the goods were received was a notional 12 600 soums). At month-end the rate was a notional 12 700 soums, and the debt has not yet been paid. Under NAS No. 22, what is done at month-end?

  2. Ipak Yo'li Savdo LLC bought goods worth 10 000 US dollars from abroad. An advance of 4 000 dollars was paid in advance (the Central Bank rate on that day was a notional 12 000 soums), and on the day the goods were recognized the rate was a notional 12 500 soums. Excluding customs payments and transport costs, what is the cost of the goods in soums?

  3. Under the Customs Code, what is the primary method of determining the customs value of imported goods?

  4. In the classifier of customs payments, which payment does code 29 denote?

  5. Code 71 is entered in the mode-of-transport box of a cargo customs declaration. Which mode of transport does this code denote?

  6. Which code is used in the cargo customs declaration to indicate the "Customs warehouse" customs regime?

  7. A sewing factory imported fabric from abroad for production. According to the cargo customs declaration, the purchase cost at the exchange rate on the date of recognition is 80 000 000 soum. Additional costs: customs duties and fees 6 000 000, freight 3 000 000, certification and testing 1 000 000, bank commission for currency exchange 500 000 soum (amounts are hypothetical; import VAT is accepted for offset and is not shown in this example). Under NAS No. 4, what is the cost of the fabric?

  8. A textile company placed its products under the export customs regime. Under the Customs Code, when do the goods lose the status of Uzbek goods?

  9. Under the Customs Code, how are goods placed under the reimport customs regime treated?

  10. Under the Customs Code, who is responsible for compliance with the requirements and conditions of the customs transit customs regime?