Таможенный кодекс республики узбекистан

participants of foreign economic activity are determined by the legislation. 
Article 293. Types of rates of customs payments and the 
procedure for their calculation 
Types of rates of customs payments are: 
ad valorem rate calculated as a percentage of the customs value of 
the taxable goods; 
specific rate charged in the prescribed amount per unit of taxable 
goods; 
a combined rate that combines ad valorem and specific types of 
customs payment rates. 
The amount of customs payments for the goods in respect of which 
the ad valorem rate is set is calculated as the product of the ad valorem rate 
of customs payments on the customs value of the goods. 
The amount of customs payments for the goods, in respect of which a 
specific rate is set, is calculated as the product of a specific rate of customs 
payments on the quantity of goods. 
When applying the combined rate as a percentage of the customs 
value, but not less than the rate of the established amount per unit of 

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taxable goods, the amount of customs payments is equal to the largest of 
the amounts calculated by ad valorem and specific rates. 
When applying the combined rate as a percentage of the customs 
value plus the rate of the established amount per unit of taxable goods, the 
amount of customs payments is equal to the amount calculated according 
to the ad valorem and specific rates of customs payments. 
Article 294. Obligation to pay customs duties 
The obligation to pay customs duties arises: 
when placing the goods under the customs regime, which provides 
for the payment of customs duties, as well as in cases provided for by this 
Code; 
in the case of additional customs payments as a result of customs 
control after the release of goods in accordance with article 201 of this 
Code.