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Realise for free circulation

Release for free circulation is a regime in which goods imported into the customs territory remain on it permanently without the obligation to export them from this territory.

The regime provides for payment of import customs duties, taxes and other customs duties, compliance with economic policy and other measures.

Reimport

Reimport is a regime where exported goods from the customs territory of the Republic of Uzbekistan are re-imported without paying import customs duties and taxes, as well as without applying economic policy measures within the timeframe established by the second part of this article.

Goods imported into the customs territory within ten years from the date of export shall be placed under the re-importation regime if they are in the same conditions as when exporting, accounting the case of changes under natural reduction or  normal conditions of transportation and storage, and other cases determined by the legislation.

In case of re-import of goods within three years from the moment of exportation, the amount of paid customs duties and taxes shall be reimbursed in accordance with the procedure established by the legislation, upon the customs authority’s offer.

When re-impoting the goods, the person conveying the goods returns the sums received, when exporting goods, as a result of payment or other privileges in the procedure established by the legislation.

Export

Export is a regime where the goods are exported out of the customs territory without the obligation to return them to this area. Goods placed under the export regime may stay in the Customs territory of the Republic of Uzbekistan in the cases stipulated by the Customs Code.

Export of goods under the export regime shall be carried out in case of payment of export customs duties and other customs payments, observance of economic policy measures and fulfillment of other requirements stipulated by the legislation. When exporting under the export regime, the goods are exempt from taxes or the amount of paid taxes shall be reimbursed in accordance with the legislation.

When goods are exported in the export regime, they should be in the same conditions as in the received customs declaration, except in cases of natural displacement or change in the conditions of normal handling and storage of goods, on the same day.

Re-export

Re-export is a regime where foreign goods are exported from the customs territory. Import duties, taxes and economic policy measures shall not be imposed when goods imported to the customs territory are declared as a commodity intended for subsequent re-exportation. The actual re-export of such goods is carried out not later than six months from the date of acceptance of the customs declaration. In case of non-exportation import duties and taxes, as well as interest on them shall be paid in the order established by the legislation.

When exporting goods in the re-export mode, export duties, taxes are not levied, economic policy measures are not applied at exit, except for the cases stipulated by the legislation.

When re-exporting the goods, import customs duties and taxes are reimbursed and at the same time it should be complied with the following requirements:

Goods should be in the same conditions as when they imported with the exception of changes resulting from natural wear or loss under normal transportation and storage;

the export of goods in the re-export regime is carried out within two years from the moment of their import;

when re-exported goods are not used for the purpose of earning income.

Transit

Transit is a regime where commodities are transported across the customs border between the two customs authorities of the Republic of Uzbekistan, including through the territory of a foreign state, without customs duties and taxes, and without applying economic policy measures against commodities.

The transit of goods through the territory of the Republic of Uzbekistan is permitted on any route and under control of the customs authority, with the exception of cases stipulated by the legislation and international agreements of the Republic of Uzbekistan.

Temporary import (export)

Temporary import (import) is a procedure under which a commodity may be used on the customs territory or outside of it, with full or partial exemption from customs duties and taxes and without applying economic policy measures to them.

Goods placed under temporary import (export) regime shall be returned without changing, except for changes in natural wear or loss under normal transportation and storage conditions. Full or partial exemption from payment of customs duties and taxes on goods placed under the temporary import (export) regime is determined by the legislation.

Placement of goods under the temporary import (export) procedure shall be allowed with the permission of the Customs authorities, with the obligation to return or import them, provided customs payments and realness of goods, if there are no other rules provided by the legislation. The list of goods not subject to temporary import (export) regime is determined by the legislation.

The period during which goods can be placed under temporary import (export) regime

The period for which the goods can be placed under temporary import (export) regime shall be determined and extended by the Customs authorities on the basis of the purposes and circumstances of such import (export), but the total duration of it shall not exceed two years. For some categories of goods, longer terms can be set according to the legislation.

The goods shall be exported or imported into the customs territory or placed under another customs procedure by the person authorized to do so before expiration of the established term. In case of non-observance of these requirements, the goods shall be placed under the temporary storage in the customs warehouse owned by the customs authority.

Lack of property due to an accident or force majeure, loss due to natural wear or conditions of normal transportation and storage or loss of ownership because of illegal acts of foreign state authorities or officials against the legislation of the Republic of Uzbekistan approved by diplomatic missions or consular offices, the person who temporarily exported goods and has not returned them in the prescribed time limit shall not be responsible to the Customs authorities.

Temporary storage

Temporary storage is a regime where the imported goods and means of transport are temporarily stored in the customs warehouse without applying customs, taxation or economic policy measures in accordance with the selected regime until the permission to take out them by the customs authority. Other goods and means of transport may also be temporarily stored in accordance with the Customs Code.

When placing goods and means of transport under temporary storage, a short declaration shall be applied. The period of stay of the goods in temporary storage shall not exceed two months except for the cases stipulated by the legislation. The list of operations with goods placed under the temporary storage regime and the order of their implementation are specified in the Customs Code.

Customs warehouse

Customs warehouse is a regime where imported goods are stored under customs control without the application of import customs duties, taxes and economic policy measures, while goods for export shall be stored under the customs control, provided the privileges stipulated by Article 26 of the Customs Code.

Goods the import, export and transit of which is prohibited through the territory of the Republic of Uzbekistan, and other goods determined by the legislation can not be placed under the customs warehouse regime.

Goods may stay in customs warehouse for a period of three years. This period may be restricted by law to certain categories of goods and individuals, but may not be less than a year.

Prior to expiration of the set term, the person responsible for goods shall require to place goods under another customs procedure. In case of non-observance of these requirements, the goods shall be placed under the customs regime of temporary storage in customs warehouse.

Free customs zone and free warehouse

Free customs zones and free warehouses are those where foreign goods are placed and used in certain regions and places without the use of customs payments, taxes and economic policy measures, while the goods of Uzbekistan are placed and used according to the conditions applicable to the export regime.

Free customs zones and free warehouse regimes shall be established by law. Goods can stay in free customs zone and free warehouse for an unlimited period of time. Free customs zones and free warehouses are permitted to carry out production and commercial operations with goods, unless otherwise provided by the law, except for their retail sale.

Customs officials may prohibit certain persons who are not complying with the provisions of the Customs Code and other legislative acts, and may refuse entry to free customs zones and free warehouses.

When placing goods, placed under free customs zone and free warehouse regimes, for free circulation or for export, customs payments, taxes and economic policy measures shall apply to the origin of goods, unless otherwise provided by law.

In the absence of a certificate of origin, the goods are considered as commodities of Uzbekistan for export customs duties, taxes and economic policy measures, and for other purposes as foreign goods.

Duty free shop

The duty-free shop is a regime where goods are subject to customs control and are sold without the use of customs duties, taxes and economic policy measures at the customs authorities’ territory, which are set in accordance with the Customs Code.

Goods import, export and the sale of which is prohibited in the territory of the Republic of Uzbekistan, can not be placed under the duty-free shop regime. Goods with restricted sale on the territory of the Republic of Uzbekistan can be realized under the duty free shop regime in the order established by the legislation. Goods placed under the duty-free shop regime are sold at duty-free shops.

Processing in the customs territory

Processing in the customs territory is a regime under which goods are imported into the customs territory of the Republic of Uzbekistan for processing under customs control, without customs duties, taxes and economic policy measures, subsequently processed products  exported or placed under another regime.

Any goods may be placed under the customs regime of processing, except for goods which are prohibited by legislation. Goods of Uzbekistan, bought by foreign legal or physical entities in the territory of the Republic of Uzbekistan, may be placed under this regime. These goods are placed under export regime without being actually exported out of the territory of the Republic of Uzbekistan and subsequently declared in the customs territory processing regime.

Goods imported into the customs territory of the Republic of Uzbekistan and processing products shall be exempt from export duties and taxes during their export. For the goods and processed products economic policy measures are not apply.

When released into free circulation, import duties and taxes are paid in accordance with the value of the goods used and the rates applicable to them. Replacement of processing products with goods of Uzbekistan is allowed in accordance with the procedure stipulated by the legislation.

Processing outside the customs territory

Processing outside the customs territory is a regime where the goods are exported for export without customs duties and taxes and without any economic policy measures, and subsequently recycled products are imported under free circulation regime.

Any goods freely circulating on the customs territory of the Republic of Uzbekistan may be placed under this regime, except for goods import (export) of which is prohibited by the legislation.

It is not allowed to use the customs regime of processing outside the customs territory in the following cases:

if the exportation of goods is a reason to demand import duties and taxes back, exemption from import duties and taxes, or a payment for exportation;

during the period of exemption from import duties and taxes, if such validity has been exercised prior to the release of goods for their processing in the free circulation;

in other cases stipulated under the law.

Replacement of the processed products with foreign goods is allowed in accordance with the procedure established by the legislation.

During the customs clearance procedure of imported processed products under free circulation regime, import duties and taxes shall be paid at the cost of processing and rates of customs duties and taxes applicable to the processing products.

When importing goods exported for recycling, import duties and taxes are not paid.

Recycling products are exempt from import duties and taxes if the goods intended for recycling are conveyed to the customs authority in accordance with the established procedure that the goods are free of charge under the law or under the contract, with the exception of cases when the goods, at the initial release free circulation, have a defect.

A person who has exported goods for processing and does not return it or processed products for a fixed period of time shall not be liable in cases envisaged by the third part of Article 23 of the Customs Code.

Destruction

Destruction is a regime where foreign goods are destroyed under customs control without customs payments, taxes and economic policy measures, including their usability. Destruction of goods are allowed with the permission of the customs authority. Permission is granted in accordance with the procedure established by the legislation.

Elimination of goods is made by the interested person at his own expense. Wastes generated as a result of disposal of goods shall be placed in the appropriate regime as foreign goods under customs control. In case of refusal to issue a license, the goods shall be exported out of the Republic of Uzbekistan at the expense of the person who imported them.

Renunciation in favor of the state

Renunciation in favor of the state is a regime where the person renounces the goods in favor of the state without the use of customs duties and taxes and economic policy measures. Placement of goods under the regime Renunciation in favor of the state shall be allowed with the permission of the customs authority in accordance with the procedure stipulated by the legislation. Renunciation of goods in favor of the state does not entail government spending.

13.02.2018

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