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Article 321. Conditional release of goods if it is impossible to 
determine its customs value by the declarant or customs broker 
Conditional release of goods if it is impossible to determine its 
customs value is carried out by the customs authority at the request of the 
declarant or customs broker. In this case, the customs authority 
independently determines the conditional customs value of the goods in 
the order prescribed by this Chapter. 
Conditional release of goods if it is impossible to determine its 
customs value is made subject to payment or ensuring payment by the 
declarant or customs broker of the amount of customs payments calculated 
in accordance with the customs value of the goods determined by the 
customs authority. 
The customs authority informs the declarant or customs broker in 
written or in electronic form within three working days following the day 
of receipt of the application about the amount of the conditional customs 
value of the goods and the required security for the payment of customs 
payments. 

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[196] 
The term of validity of the security for payment of customs payments 
is sixty calendar days from the date of release of the goods. 
After the declarant or customs broker submits the documents 
confirming the customs value of the goods, the customs value and the 
corresponding customs payments are recalculated and the form for 
adjusting the customs value of the goods and (or) customs payments is 
filled in. 
In case of non-submission of documents confirming the customs 
value of the goods at the date fixed in accordance with part four of this 
article, the amount of ensuring payment of customs payments transferred 
to the State budget of the Republic of Uzbekistan. In this case, the form of 
adjustment of the customs value of the goods and (or) customs payments is 
filled in, which will be the final decision regarding the customs value of 
the goods.