According to the “Regulations on the procedure for monitoring foreign trade operations” approved by the Cabinet of Ministers of the Republic of Uzbekistan dated 2003, September 30,No. 416, the importer- a legal entity - a resident of the Republic of Uzbekistan who has concluded an import contract with a non-resident of the Republic of Uzbekistan for importation of goods;
* In accordance with the current legislation, individuals carrying out business activity without the creation of a legal entity may import goods without concluding an import contract.
import contract is a contract concluded between the importer of goods and the non-resident of the Republic of Uzbekistan.
In case of payment of customs payments and observance of economic policy measures, the goods are placed under the customs regime of “Free circulation (import)” and receive commodity status which is freely circulated on the customs territory.
- the customs cargo declaration, with the exception of cases of declaring of goods by filling of the passenger customs declaration in the order established by the legislation;
- Transportation documents (shipping documents according to the type of transport) and documents attached to the goods (invoice);
- certificate of origin (by the request of the interested person and its necessity in cases stipulated by the international agreements of the Republic of Uzbekistan).
* Permitting documents - that is the list of documents specified by the legislation, necessary for customs clearance of goods, submitted by competent bodies and included in the Single Automated Information System of the State Customs Committee of the Republic of Uzbekistan.
When submitting the export cargo customs declaration of the exporting country, the customs clearance of the goods imported into the territory of the Republic of Uzbekistan and included in the list of technological equipment, exempted from customs duties and the value added tax (March 24, 2013, registration number 2436) are made during the day. In case of absence of the customs declaration, the customs clearance is carried out in accordance with the established procedure.
Customs clearance of goods, including electronic forms, is carried out if there is information on payment of customs payments by the taxpayer’s personal identification number in the Single automated information system of the State Customs Committee of the Republic of Uzbekistan, provided by the servicing banks (treasury), (except for cases when payment is delayed or permitted to make partly payments).
The State Customs Committee may refuse customs clearance in the absence of the relevant permit document in the Single Automated Information System of the State Customs Committee of the Republic of Uzbekistan.
Customs clearance of goods in electronic form is made in accordance with the Resolution of the Cabinet of Ministers of the Republic of Uzbekistan dated 2018, July 31, № 605 “On further improvement of the order of electronic declaration of goods in customs”.
Except for the above mentioned documents, the Customs authorities are prohibited to request additional documents from the importer (including the entity engaged in entrepreneurial activity without establishment of a legal entity) including documents from other state authorities and public services.
In accordance with the Regulations “On the Procedure for the Monitoring of Foreign Trade Operations” approved by the Cabinet of Ministers of the Republic of Uzbekistan dated 2003, September 30, №416 the customs posts of the territorial departments of the State Customs Committee of the Republic of Uzbekistan are have to compare the data provided by the importer at SEISFTO with the customs cargo declaration data and if there are no differences, make a declaration of customs cargo under the procedure established by the legislation.