Import and export: set 3
10 questions. Click an option: a correct answer turns green, a wrong one red, and an explanation appears.
"Chorsu import" LLC recorded a debt of 4 000 US dollars to a foreign supplier at a hypothetical rate of 12 800 soum. On the day the debt was paid, the Central Bank rate was a hypothetical 12 650 soum. Under NAS No. 21, how is the exchange difference recorded?
Article 188 of the Customs Code lists the forms of customs control. Which of the following is on this list?
Under Article 259 of the Customs Code, who fills in the passenger customs declaration and for what goods?
Two countries took part in producing a good. Under Article 360 of the Customs Code, which of the following is a criterion of sufficient processing of goods?
"Zarafshon texnika" is importing equipment from abroad. Which of the following is NOT among the types of customs payments listed in Article 289 of the Customs Code?
An exporter placed a consignment under the customs warehouse procedure in order to ship it later in parts. Under Article 95 of the Customs Code, which of the following may be done in the warehouse with notice to the customs authority?
A road carrier that is a legal entity of Uzbekistan carried exported goods outside Uzbekistan. Under Article 263, Part One, item 4 of the Tax Code, on what condition does the zero VAT rate apply to this service?
Under a 10-month lease agreement, "Yuksak kran" LLC took a tower crane to Kazakhstan under the temporary export procedure for that period. The lessee decided to buy the crane, and the crane is being transferred to the export procedure. Which code is set in the nature of the transaction classifier of the CCD for exactly this situation?
VAT payer "Nurafshon metall" made products from a foreign customer's raw material placed under the processing within the customs territory procedure. The service fee excluding VAT is 45,000,000 soums. The products were not taken out: the customer placed them under the release for free circulation (import) procedure. How much VAT is charged on the service fee?
"Marg'ilon atlas" LLC cleared an export consignment with an ordinary (not periodic) CCD: the CCD was registered on 27 September, the cargo crossed the customs border on 2 October, and the buyer transferred the money on 20 October. Under the Tax Code, on which date is the export turnover deemed to take place for VAT?