Таможенный кодекс республики узбекистан

part three of this article, submitted by the declarant or customs broker for 
comparison, is adjusted for differences in the following criteria: 
commercial conditions; quantity; 
expenses listed in article 304 of this Code; costs of the seller in a 
transaction between non-interdependent persons, if such costs are not 
made by the seller in a transaction with an interdependent person. 
The transaction price or the customs value of an identical or similar 
goods presented by the declarant or customs broker for comparison cannot 
be used instead of the transaction price to determine the customs value of 
the evaluated product. 
Article 309. The transaction value of identical goods. 
The cost of the transaction with identical goods is taken as the basis 
for determining the customs value of the goods imported into the customs 
territory. 
An identical product is a product that: is the same as the evaluated 
product in terms of physical characteristics quality and reputation in the 
market; 
produced in the same country as the estimated product, and sold for 

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[183] 
import into the Republic of Uzbekistan; 
produced by the same person as the product being evaluated. 
The goods are not considered identical if the transaction price 
includes the cost of design, development work, decoration, design, 
sketches or drawings made in the Republic of Uzbekistan. 
Insignificant differences in appearance may not serve as a basis for 
refusing to consider the goods as identical, if otherwise such goods meet 
the conditions of this article. 
The cost of a transaction with an identical product is taken as the 
basis for determining the customs value of the evaluated product, if this 
identical product is imported into the customs territory: 
within ninety calendar days prior to the importation of the evaluated 
product; 
approximately in the same quantity and (or) on the same commercial 
terms. 
If there are no cases of importation of goods into the customs 
territory in the same quantity and on the same commercial terms, the cost 
of identical goods imported in a different quantity and on other 
commercial terms may be used, with an adjustment of the transaction price 
made taking into account these differences. 
If the cost of the expenses specified in paragraph “a” of the first part 
of article 304 of this Code for identical goods differs significantly from the 
cost of such expenses for the estimated goods due to the difference in 
distance and modes of transport, the customs value determined by the 
transaction price with the identical goods shall be adjusted accordingly. 
Adjustment of the customs value of the estimated goods must be 
made by the declarant or customs broker on the basis of reliable and 
documented information. 
If several transactions with identical goods are detected when 
applying the method for the of transaction value with identical goods, the 
lowest transaction with identical goods is used to determine the customs 
value of the estimated goods.