Таможенный кодекс республики узбекистан

 
Chapter 35. Monitoring of foreign trade operations 
Article 243. Implementation of monitoring of
foreign trade operations 
Monitoring of foreign trade operations is carried out by tracking and 
analyzing the execution of contracts (agreements) concluded between 
residents and non-residents of the Republic of Uzbekistan related to the 
movement of goods across the customs border and providing for mutual 
settlements in accordance with the legislation in the national currency of 
the Republic of Uzbekistan or foreign currency. 
In the course of monitoring of execution of contracts (treaties, 
agreements) carried out verification of the information contained in a 
Single electronic information system of foreign trade operations, Cargo 
customs Declaration, and the monitoring of compliance of the actual 
characteristics and range in quantity and quality of goods to the data 
specified in the Unified electronic information system of foreign trade 
operations, and compliance checking of contracts (treaties and agreements) 
legislative requirements and to identify overdue accounts receivable for 
them. 
Article 244. Interaction of customs authorities with other authorized 
bodies in monitoring foreign trade operations 
The state customs Committee of the Republic of Uzbekistan, being 
one of the bodies that carry out currency control, interacts with other 
authorized bodies in the field of foreign trade operations, as well as banks 
and other organizations by exchanging information, including through a 
Single electronic information system for foreign trade operations. 
Article 245. Measures taken when customs authorities detect signs of 
violations of currency legislation 
Customs authorities, in case of detection of signs of violations of 
currency legislation, inform the State tax Committee of the Republic of 
Uzbekistan about the facts: 
submission to the customs authorities during customs clearance of 
imported (exported) goods of documents containing false information in 

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[146] 
order to unreasonably overestimate (understate) the invoice value of the 
goods in comparison with the value of the goods declared in the country of 
the exporter (importer); 
receipt of goods from suppliers who are not contractors under 
contracts (agreements); 
export of goods without advance payment, opening a letter of credit, 
obtaining a guarantee from the buyer’s Bank or issuing an insurance policy 
for export contracts (agreements) against political and commercial risks; 
other violations of the law in the course of export-import operations. 
If the tax authorities confirm the facts presented, as well as other 
authorized bodies present the facts of committing an offense in the field of 
currency control, the customs authorities have the right to: refuse to 
customs clearance of goods exported from the Republic of Uzbekistan, 
before repayment of overdue contract receivables; 
calculate and charge additional customs fees; 
transfer to the authorized bodies of the Republic of Uzbekistan 
materials related to foreign exchange earnings; 
perform other actions within the rights established by the Law of the 
Republic of Uzbekistan “On state customs service”.