Таможенный кодекс республики узбекистан

Article 300. Tariff preferences 
Tariff preferences are granted in the form of exemption from 
customs duties, reduction of customs duty rates or establishment of quotas 

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for preferential importation into the customs territory or preferential export 
from this territory of goods originating from certain States. 
In accordance with international agreements of the Republic of 
Uzbekistan customs duties are not applied to goods: 
originating and imported into the customs territory from States 
forming a Free trade Zone with the Republic of Uzbekistan or with which 
the Republic of Uzbekistan has established a Free trade regime; 
originating from the Republic of Uzbekistan and exported from its 
customs territory to the States forming a Free trade Zone with the Republic 
of Uzbekistan or with which the Republic of Uzbekistan has established a 
Free trade regime. 
For goods originating from countries with which Uzbekistan has 
concluded an international agreement on the establishment of a Free trade 
Zone, customs duties shall not apply if the goods are exported by a 
resident of one of the States parties to the international agreement on the 
establishment of a Free trade Zone and imported by a resident of the state 
to this agreement from customs territory of another state 
- agreement party. In this case, a resident is an organization 
established in the territory of this state, or a physical entity 
permanently residing in the territory of this state. In other cases, 
the customs duty rate is applied in accordance with the customs 
tariff. 
Customs duties in the amount of the rates established by customs 
tariffs are applied to goods originating from countries with which the 
Republic of Uzbekistan in trade and economic relations establishes the 
most favored treatment regardless of the country of origin of the goods and 
the exporter. 
In relation to goods originating from countries whose trade and 
economic relations do not provide for the most favored nation treatment or 
whose country of origin is not established, customs duty rates are doubled 
The national system of preferences of the Republic of Uzbekistan 
may be established in accordance with legislation for goods imported into 
the customs territory and originating from developing States as well as 
from least developed states. 
Tariff preferences are granted subject to the provisions of Chapter 50 of 
this Code. 

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