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Article 307. Interdependent persons 
Interdependent persons are defined as persons who correspond to at 
least one of the following characteristics: 
one of the parties to the transaction (physical entity) or an official of 
one of the parties to the transaction is simultaneously an official of the 
other party to the transaction; 
the parties to the transaction are co-owners of the legal entity; one of 
the parties to the transaction (a physical entity) is connected by labor 
relations with the other party to the transaction; 
one of the parties to the transaction is the owner of the deposit 
(share) or the owner of shares that make up at least five percent of the 
statutory fund (authorized capital), with the right to vote in the statutory 
fund (authorized capital) of the other party to the transaction; 
both sides of the transaction are directly or indirectly controlled by a 
third party; 
the parties to the transaction directly or indirectly control the third 
party; one party to the transaction and (or) its official directly or indirectly 
control the other party to the transaction; 
the parties to the transaction and (or) their officials are relatives. 
Article 308. Consequences of establishing signs of interdependence of 
the parties to the transaction with the
imported goods 
If there are signs of interdependence of the parties to the transaction 
with the imported goods, the customs authority must examine the actual 
circumstances of the transaction. 
If the customs authority determines that the interdependence of the 

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parties to the transaction did not affect the transaction price, it is taken to 
determine the customs value of the goods. Otherwise, the customs 
authority shall notify the declarant or the customs broker in written form of 
the need to provide evidence within no more than thirty calendar days that 
this interdependence did not affect the transaction price. 
At the request of the declarant or customs broker to determine the 
customs value of the goods, the transaction price is accepted if it proves 
that it is close to one of the following values, which the customs authority 
agreed to when importing the goods carried out within thirty calendar days 
before or after the import of the estimated goods: 
transaction price for sales of identical or similar goods to non-
interdependent buyers in the Republic of Uzbekistan; 
the customs value of identical or similar goods determined by the 
method based on deduction of values; 
the customs value of the identical or similar goods determined by the 
method based on the addition of values. 
The transaction price and the customs value of the goods specified in