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Article 342. Application of pledge of goods as security for payment of 
customs payments 
A pledge of goods on the basis of a pledge agreement may be used as 
security for payment of customs duties. 
The subject of pledge can be any goods, except: electric, thermal and 
other types of energy; 
enterprises, buildings, structures, buildings, land, space objects; 
goods already pledged to secure a different obligation; 
intellectual property; 
goods prohibited for import into the customs territory; 
perishable goods; 
animals; 
goods placed outside the Republic of Uzbekistan; goods, the 
possibility of sale of which is limited; 
goods which permanent control over the location and use of which 
the customs authority cannot provide; 
products and waste products, the free sale of which is prohibited in 
accordance with the law. 
Goods transported across the customs border and subject to 
certification or control by other state bodies may be subject to pledge only 
if there are certificates, permits and other documents required for the 
release of goods. 
In order to determine the market value of the collateral, its valuation 
is carried out at the expense of the pledger in accordance with the 

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requirements of the legislation on valuation activities. 
The market value of the pledged item may not be lower than the 
amount of the obligation for customs payments, the payment of which is 
provided by the pledged item, including fifteen percent of the market value 
of the goods to cover the necessary expenses for its storage and sale. 
The pledge of goods shall not be used as security for the payment of 
customs payments in the cases provided for in articles 93 and 236 of this 
Code, as well as when licensing the activities of a customs warehouse, a 
duty-free shop and a free warehouse.