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Article 340. Deposit of funds to the treasury personal account of the


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Article 340. Deposit of funds to the treasury personal account of the 
customs authority and conditions for their return 
To ensure the payment of customs payments by the payer, the 
amount of money in the amount established by articles 337 and 338 of this 
Code shall be paid to the treasury personal account of the customs 
authority. 
Funds to the treasury personal account of the customs authority 
(hereinafter-the Deposit) shall be paid in the national currency of the 
Republic of Uzbekistan, and in cases provided for by law — in foreign 
currency. 
No interest is charged on the deposit amount during the storage 
period. The return of the Deposit is made by the customs authority at the 
request of the payer no later than five working days from the date of 
receipt of the specified application. 
The application for the return of the deposit is submitted by the payer 
to the customs authority after the performance of the obligation, but not 
later than three years from the day following the day of performance of the 
obligation. If the application for the return of the deposit is not submitted 
within the prescribed period, the amount of the deposit is transferred by 
the customs authority to the State budget of the Republic of Uzbekistan. 
If the payer fails to fulfill the obligation secured by the deposit, the 
deposited funds are set off from the deposit amount to repay the debt on 
payment of customs duties. 
Article 341. Refund of the deposit made to ensure the fulfillment of the 
obligation when transporting goods under customs control 
An application for the return of a deposit made to ensure the 
performance of an obligation for the carriage of goods under customs 


[205] 
control shall be submitted to the customs authority to whose treasury 
account the deposit was received, or to the customs authority where the 
carriage of goods under customs control is completed. 
Within two working days after confirmation of the customs 
authority, which completes the transportation under customs control, 
execution of obligations on transportation of goods, the customs authority 
shall return a deposit made to secure the performance obligations in the 
carriage of goods under customs control. 
The return of the deposit made to ensure the performance of the 
obligation for the carriage of goods under customs control is carried out by 
the customs authority in the currency of payment in which it was made. 

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