In connection with the enactment of the Decree of the Ministry of Justice of the Republic of Uzbekistan dated 2016, April 21, No. 2773 on the Procedure for filling of the Customs Cargo Declaration (hereinafter referred to as the Instruction) some questions arise for the procedure of replenishment of some CCD points. To explanation these questions, to ensure that the guidelines are applied correctly, and to avoid any errors or omissions that may be clarified in the future.
For example: the name of the person – “Central Global cargo Gmbh”, “Xinjiang zhongtai chemical co., LTD”, “Маgnetic metallurgical complex”, Kupriyanov Igor Mixaylovich;
name of the vehicle - technical passport or official carriers - Toyota Land Cruiser, BMW 523i, MAN, Камаз, МАЗ;
the brand name – “Mars”, “Adidas”, “Алёнка”, “Русское поле”.
In recent years, special attention is paid to the protection of the right to intellectual property in the world, including the Republic of Uzbekistan. This is also reflected in Section 56 of the Customs Code (Protection of Intellectual Property Rights). Incorporation of this paragraph to the Instruction helps to fully fulfill the tasks assigned to the Customs authorities for the protection of the rights to intellectual property, and also to obtain from the CCD full and accurate information about FEA participants, goods and means of transport
Acording to these changes:
- when filling the CCD for the goods under the customs procedure of export, if the goods exporter and the sender of the goods are different persons, ie if the sender sends the goods on the exporter’s behalf, or in other similar cases, in the second column of the CCD, the name of the exporter (the person who commissioned the goods sending) and then the sender's information should be mentioned. This should be done in accordance with the requirements of 2 Sub-Paragraph of 22 paragraph of the Instruction,
- when filling the CCD for the goods under the customs procedure of import, if importer and consignee are different persons, i.e. when the consignee accepts the goods on the importer's or other person's behalf, or in other similar cases, in the 8 column of the CCD, the name of the importer (the person who commissioned the goods delivery) and then the consignee’s information should be mentioned. This should be done in accordance with the requirements of 6- Sub-Paragraph of 22 paragraph of the Instruction.
Also, when placing into customs regimes of Goods Temporary Storage (IM70) and Customs Warehouse (IM74), there may be no data on the importer of the goods (financial regulator, final consumer), so that in these regimes, it is not needed to include the information on the importer of goods in 8 column of CCD.
For example, the goods were loaded on shipping in Brazil. Later, they were re-loaded in Russia by railway, crossed the customs border of the Republic of Uzbekistan through the railway and came to the Karakalpakiya station. In “Karakalpakiya” station they were re-loaded to vehicle and sent to Arkbulak customs post. At Arkbulak customs post, the goods are placed in a certain customs regime (temporary storage, customs warehouse, free circulation, etc.). In this case, in paragraph 18, information on the vehicle should be displayed.
If the goods are in the customs warehouse at the time of submission of the CCD, the number and date of the license for formation the customs warehouse should be indicated, regardless of whether they are placed under the customs regime of customs warehouses, temporary storage or not.
Also, when filling graph-31, the following is required:
a) the data under “1”, “2”, “4”, “5” of the 31 column of CCD will be displayed on the landing pad for general information directly on the CCD, not in column 31 detalization. In the future, the structure of the column 31 can be improved, based on the requirements of the Instruction and the problems that arise in practice;
b) in the lower left corner of graph-31 Generall classification of organization code of the commodity producer in the export or importer’s code of General Classification of Organization (GCO) will be indicated. If a commodity producer or consumer is unknown, or if they are multiple, the exporter’s or importer’s code of GCO will be displayed. Exporter or importer, is the person responsible for the financial regulation (contract holder), the sender of the consignor, the person who has commissioned the consignee and sender for receiving and exporting goods.
When filling in the 36 th graph of CCD (Preference):
- code of import customs duty set as – “E”;
- VAT payment chracteristics code is also denoted as “E” because of the preferences granted under the import customs duty, because VAT is also partial tax exemptions;
- the code of the conveyance of goods under the shipment of goods within the framework of the product distribution agreements is – “062”;
- Goods placed under the customs procedure of temporary importation or temporary exportation, and under the customs procedure of import or export of goods after temporary importation or exportation, taking into account their validity period, one of these “023” “024” “123” “223” “124", “224” carry out characteristics codes of carry outwill be set.
- about the previous CCD, which was the basis for placing goods under another customs procedure, if the goods were placed under another customs procedure before, than the one indicated in;
- if there was no CCD for goods before, information on delivery control documents (shipping checkbook, IRT booklet), which is the basis for delivery of goods to the customs authority for customs clearance of goods, should be written in column in the order established by the Instruction.
Additionally, when completing graph 44, attention should be paid to the following:
In addition to this column:
- for the purpose of confirming the agreement between the customs broker and the declarant (cargo owner)to indicate the number and date of the agreement between the customs broker and the declarant;
- In practice, there are cases when several CCDs have been registered due to technical errors for one product, in order to prevent such cases in the future, the specialist will specify the number assigned to the CCD given.
For example, a customs clearance specialist sent a ССD to a customs post under a registered number (000012). After a while the expert found out that there was a mistake in the CCD. In this case, the specialist should correct the mistake and send the CCD to the customs post with the same number (000012). In this case, the Automated data processing system program:
- If the CCD is not distributed or not registered, it automatically substitutes the previous CCD to the "repaid" status and accepts the CCD, as appropriate;
- If the CCD is registered, the specialist will receive a relevant notice. In this case, the specialist must apply to the customs post in accordance with the established procedure.
The customs value of the commodity - defined as the commodity value used for the calculation of customs payments by the legislation (Article 106 of the previous Customs Code and Article 301 of the new Customs Code), but when placing goods under the customs warehouse, in most cases, the necessary documents are sufficient and it was not possible to determine the customs value. So these were the reasons of such disputes.
Therefore, in order to eliminate such disputes, 2 sub-paragraph of paragraph 45 of the Instruction, stipulates that the invoice value indicated in graph 42 of the CCD, shall be determined as the customs value of the commodity and be indicated in graph 45 of the same CCD filling in customs warehouse regime.
The return of products of exported goods for processing outside and their waste to the customs territory after reproducing outside the customs territory regime, are subject to free circulation customs regime (import) (Article 53 of the Customs Code and paragraph 72 of the Instruction);
Return of the commodities exported for reproducing outside the customs territory and their remains are subject to the customs regime of re-import (Article 52 of the Customs Code and paragraph 74 of the Instruction).
Exportation of reproduced products, goods and their waste, imported for re-processing on the customs territory is carried out according to the re-export customs regime (Article 32 of the Customs Code and paragraph 79 of the Instruction).
а) “processing on customs territory” at the rate of 0.1% of the cost of services on producing goods, but not less than 50% of the minimum monthly wage;
Based on the above, taking into account the fact that the processing of goods (no payment) is free, and services for processing is free of charge, the customs clearance fee is calculated based on the minimum wage.
This procedure is made to ensure smooth accountability of contracts at FTOUAES (Foreign trade operation of Unified autometed electronic system).