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Article 356. Decision of the customs authority to refund amounts 
of overpaid or collected customs payments 
The customs authority makes a decision on the application of the 
payer to refund the amounts of overpaid or collected customs payments 
within ten working days from the day following the day of receipt of the 
application and submission of the necessary documents. 
If it is necessary for the customs authority to carry out additional 
verification of the information specified in the payer’s application for the 
refund of amounts of overpaid or collected customs payments and 
submitted documents, the application is extended for a period not 
exceeding ten working days. 
When making a decision to refund the amounts of overpaid or 
collected customs payments, the customs authority shall notify the 
applicant in writing. After a written notification, the applicant, together 
with the customs authority, shall draw up an act of reconciliation of mutual 
settlements. 
If the customs authority makes a decision to refuse to refund the 
amounts of overpaid or collected customs payments, the customs authority 
shall notify the applicant in writing of the decision made, indicating the 
reasons for the refusal. 
Article 357. Procedure for refund of amounts of overpaid or 
collected customs payments 
Refund of amounts of overpaid or collected customs payments is 
made by adjusting the customs value and (or) customs payments 
previously accrued during customs clearance. 
The amounts of overpaid or collected customs payments are 
refunded: 
to the payer’s account specified in the application; 
to the treasury personal account of the customs authority in the cases 
provided for in part three of this article; 
in the payment currency; 
in the account of preliminary funds; 

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[214] 
to ensure payment of customs payments under another obligation to 
the customs authorities. 
If the payer has a debt on payment of customs payments, as well as a 
penalty or interest, the customs authority, with the consent of the payer, 
makes its repayment at the expense of the amounts of overpaid or collected 
customs payments. In this case, the payer is refunded the amount of 
overpaid or collected customs payments, minus the arrears of customs 
payments, penalties or interest in the amount of the specified debt. 
When returning amounts of overpaid or collected customs payments, 
no interest is paid on them, and the amount of the returned payment is not 
indexed. 
The refund of excessively paid or collected customs payments are 
made from the treasury account of the customs authority on customs duties 
from the funds of other taxpayers whose goods are cleared through 
customs, and be transferred to the state budget of the Republic of 
Uzbekistan.