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Article 316. Expenses included in the transaction price of the
exported goods 
When determining the customs value of the exported goods, the 
following expenses are included in the transaction price, if they are not 
included in it: 
a) expenses of delivering the goods to the place of their export from 
the customs territory: 
cost of transportation; 
expenses for loading, unloading, reloading and transshipment of 
goods; 
insurance cost; 
b) expenses incurred by the seller: 
commissions and brokerage fees, except for commissions on the 
purchase of goods; 
the cost of containers and (or) other multi-turn packaging, if in 
accordance with the Commodity nomenclature of foreign economic 
activity of the Republic of Uzbekistan they are considered as a whole with 
the estimated product; 
the cost of packaging, including the cost of packaging materials and 
packaging work; 
c) license and other payments for the use of intellectual property 
objects, which the buyer must directly or indirectly make as a condition of 
sale of the evaluated product; 
d) part of the seller’s direct or indirect income from any subsequent 
resale, transfer or use of the goods being valued outside the customs 
territory. 
The components specified in part one of this article that are included 
in the transaction price are determined on the basis of payment documents 
submitted by the authorized person (invoices, payment orders, checks) for 
the relevant goods, works and services (transportation, insurance, 
certification, brokerage services). 
Article 317. Payments and expenses excluded from the transaction 
price of the exported goods 
When determining the customs value of exported goods, the 

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following payments and expenses are excluded from the transaction price, 
provided that they were previously included in the transaction price and 
can be documented: 
expenses for the construction, erection, assembly, installation, 
adjustment and servose of equipment or technical assistance made after the 
export from the customs territory of goods such as industrial installations, 
machinery or equipment; 
expenses for delivery of goods after their export from the customs 
territory; 
cost of insurance of delivery of goods after its export from the 
customs territory; 
customs fees paid by the seller in the country of import. 
In the absence of a transaction price, the customs value of the 
exported goods is determined based on the documentation provided by the 
declarant or customs broker of the seller-exporter on the costs associated 
with the production or acquisition, storage and transportation of the 
exported goods. The expenses listed in part one of this article shall also be 
taken into account.