Таможенный кодекс республики узбекистан

Article 288. Procedure for monitoring the activities of a customs 
clearance specialist 
Control by the customs authorities over the activities of the customs 
clearance specialist is carried out directly in the process of customs 
clearance. 
A customs broker or other legal entity in staff of which include a 
customs clearance specialist, may not limit the duties of a customs 
clearance specialist in relation to customs authorities. 
The relations between a customs clearance specialist and a customs 
broker or other legal entity are regulated by an employment contract. 
 
Section VIII. Customs payments 
Chapter 42. The main provisions 
Article 289. Types of customs payments 
In transfering goods across the customs border and in other cases 
provided for by this Code, the following customs payments shall be paid: 
customs duty; 
value added tax; 
excise tax; 
customs fees 
Other customs payments may also be established by law. 
The rates of customs duties and taxes are set by the President of the 
Republic of Uzbekistan. 
Article 290. Customs duties, value added tax and excise tax 
Customs duties include import, export, special (special, anti-dumping 
and compensatory) and seasonal customs duties. 

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Import customs duty is paid when the goods are imported into the 
customs territory. 
Export customs duty is paid when the goods are exported from the 
customs territory. 
Special (special, anti-dumping and compensatory) customs duties are 
applied in order to protect the economic interests of the Republic of 
Uzbekistan in accordance with the procedure established by law. 
Seasonal duties are applied for operative regulation of import into 
and export from the customs territory of goods. In this case, the rates of 
customs duties provided for by the customs tariff are not applied. The term 
of validity of seasonal duties may not exceed six months from the moment 
of their establishment. 
Goods transported across the customs border are subject to value 
added tax and excise tax in accordance with tax and customs legislation.