Tests: Import and export
Click an option: a correct answer turns green, a wrong one turns red, and an explanation appears. Tests in total: 35.
Sets by topic (10 questions each)
One set is ten questions with a result at the end. Pick a topic and a set number.
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?
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?
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?
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?
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?
"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?
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?
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?
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?
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?
"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?
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?
Under Article 259 of the Customs Code, who fills in the passenger customs declaration and for what goods?
Article 188 of the Customs Code lists the forms of customs control. Which of the following is on this list?
"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?
Under Article 13 of the Customs Code, what property moved across the customs border is considered goods?
"Marg'ilon atlas" LLC chose a customs regime for goods to be exported abroad. Under the Customs Code, how is the chosen customs regime declared?
Under the Customs Code, what is the essence of the re-export customs regime?
"Surxon agro" concluded a direct exchange (barter) deal with a foreign partner without any money transfer: dried fruit is exchanged for agricultural machinery. Which code shows the nature of the transaction in the cargo customs declaration?
Under the processing in the customs territory regime, a knitwear company obtained 21 tonnes of knitted fabric from 25 tonnes of foreign yarn (hypothetical). By the definition in Article 11 of the Customs Code, what is the yield rate of the processed product?