Таможенный кодекс республики узбекистан

Article 305. Payments and expenses excluded from the transaction 
price of imported goods 
When determining the customs value of imported goods, the 
following payments and expenses are excluded from the transaction price, 
provided that they are allocated from the price actually paid or payable for 
the goods imported into the customs territory: 
expenses for the construction, erection, assembly, installation, 
adjustment and maintenance of equipment or technical assistance made 
after the importation into the customs territory of goods such as industrial 
installations, machinery or equipment; 
transport expenses incurred after the goods are imported into the 
customs territory; 
customs and other payments paid in the Republic of Uzbekistan in 
connection with the import or sale of goods, if the terms of the contract ( 
agreement) these payments are paid by the seller. 
Payments and expenses, except for customs payments paid in the 
Republic of Uzbekistan, excluded from the transaction price, are 
determined on the basis of the documents submitted by the authorized 
person on payment (invoices, payment orders, checks) for the 
corresponding goods, works and services (transportation, insurance). 
Article 306. Restrictions on the use of the method for the value of the 
transaction with imported goods 
The method for the value of the transaction with the imported goods 
can not be used to determine the customs value, if: 
there are restrictions on the rights to use or dispose of the valued 
product by the buyer, except for restrictions established by law, or 
restrictions on the geographical region in which the product can be resold, 
or restrictions that do not significantly affect the price of the product; 
the goods were imported into the customs territory under a 
transaction that does not have a cost basis; 
the sale or transaction price depends on compliance with conditions 
that cannot be taken into account (barter agreements, contracts, 
processing); 
any part of the proceeds from the subsequent resale, use or disposal 

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of the goods directly or indirectly passes to the seller and it is impossible 
to make the appropriate adjustment to the value of the goods in accordance 
with article 304 of this Code; 
the data used by the declarant or customs broker in determining the 
customs value of the goods are not documented; 
the parties to the transaction (buyer and seller) are interdependent 
persons, except in cases where their interdependence has not affected the 
transaction price, which must be proved by the declarant or customs 
broker.