Таможенный кодекс республики узбекистан

Article 28. Persons responsible for compliance with the requirements 
and conditions of the customs regime 
Responsibility for compliance with the requirements and conditions 
of the customs regime lies with the person who placed the goods under the 
relevant customs regime. 

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[23] 
Responsibility in the case of the issue of goods in addition to 
customs control or the loss of goods placed under the customs regime of 
temporary storage, customs warehouse or free warehouse, bears: 
the owner of the customs warehouse, if the goods were in the 
customs warehouse; 
a person who placed goods under the customs regime of a customs 
warehouse in warehouses and other places that are not a customs 
warehouse – if the goods were in such places; 
the owner of a free warehouse, if the goods were in a free warehouse. 
The carrier is responsible for compliance with the requirements and 
conditions of the customs regime of customs transit. 
The owner of the duty-free shop is responsible for compliance with 
the requirements and conditions of the customs regime of duty-free trade. 
Chapter 5. Export 
Article 29. Customs regime of export 
Customs export regime - a regime in which the goods of Uzbekistan 
are exported outside the customs territory without the obligation to re-
import them. 
Goods placed under the customs regime of export and actually 
exported from the customs territory lose the status of the goods of 
Uzbekistan. 
Article 30. Requirements and conditions for placing goods under the 
customs regime of export 
The requirements and conditions for placing the goods under the 
export customs regime are the payment of customs duties and compliance 
with economic policy measures. 
The placement of goods under the export customs regime may be 
subject to other requirements and conditions in accordance with the law. 
Goods released in accordance with the customs regime of export 
must actually be exported from the customs territory in the same condition 
as they were on the day the customs declaration was registered, except for 
changes in the condition of the goods due to natural wear and tear or loss 
under normal conditions of its transportation and (or) storage.