Import and export: set 4
5 questions. Click an option: a correct answer turns green, a wrong one red, and an explanation appears.
Samarqand Quruq Meva LLC is due to receive USD 8,000 from a foreign buyer under an export contract: the receivable is carried at the hypothetical rate of 12,600 soums on the date of sale. Under another contract an advance of USD 3,000, with no obligation to refund, was received from another buyer and recorded at the rate of 12,500 soums. At the end of the month the Central Bank rate was a hypothetical 12,700 soums. How much exchange difference income is recognized at month end under NAS No. 22?
Qarshi Quruq Meva LLC sold export goods through an intermediary (authorized representative) under an intermediary agreement. Under Article 261 of the Tax Code, what does the principal submit, in addition to the usual documents, to confirm the export for applying the zero VAT rate?
The Namangan Tekstil textile mill intends to export fabric, a product of Uzbekistan, for dyeing abroad, with the dyed fabric to be returned to the customs territory. The customs authority's permit has been obtained. Which regime code (per the classifier of regimes) is entered in the customs cargo declaration?
Chinor Mashina LLC intends to temporarily export various goods abroad under a contract (except export of a single item for advertising, demonstration and research purposes). Which of the following goods, under Article 37 of the Customs Code, cannot be placed under the temporary export customs regime?
Sirdaryo Agro LLC imported a combine harvester belonging to a foreign lessor under the temporary import customs regime. Before the period expires it wants to hand the combine over for use to the Baxmal Dala farm. When is this permitted under Article 67 of the Customs Code?