The procedure for determining the customs value of goods imported to Uzbekistan is established

On 6 April of the current year, the Cabinet of Ministers adopted a decision «On approval of the regulations on the procedure for determining the customs value of goods imported into the customs territory of the Republic of Uzbekistan». The decision will come into force on 1 May 2022.

The decision includes the following norms:

a) Customs valuation methods and their application procedure.  The total number of methods is 6, of which the first method, which is the main one, is used to determine the customs value of goods imported under foreign trade agreements. Where the first method of determining the customs value of imported goods is not possible, the following methods are applied consistently. However, if the first method cannot be used, the second method is allowed;

(b) Investigation of the relationship between the seller and the buyer and determination of the customs value. In this case, the customs authority will take the following actions:

- to verify that there are preliminary agreements with this foreign trade participant and that there are no objections;
- analysis of information available to Customs authorities directly or indirectly related to the transaction;
- determination of the customs value of digital products imported through a material carrier;

v) determination and revision of the customs value of goods imported without declaration or with wrong data in the declaration. The customs value of goods transporting across the customs border illegally is determined on the basis of the market price;

g) determination of the customs value of goods temporarily released for free circulation with conditional exemption from customs duties and taxes;

d) determination of the customs value of goods deemed damaged or broke, unsuitable, lost or defective as a result of an accident, force majeure or for unknown reasons;

e) determination of the customs value of goods subject to preferential payment of customs duties.