Таможенный кодекс республики узбекистан

Article 2. Customs legislation 
Customs legislation consists of this Code and other legislative acts. 
If an international Treaty of the Republic of Uzbekistan establishes 
other rules than those provided for by the customs legislation of the 
Republic of Uzbekistan, the rules of the international Treaty shall be 
applied. 
Article 3. The action of customs legislation in time 
In customs Affairs, the acts of legislation in force on the date of 
adoption by the customs body of the customs Declaration and other 
documents shall be applied. 
Acts of the customs legislation have no retroactive force and are 
applied to the relations which have arisen after their introduction in action 
if other is not stipulated by this article 
Acts of the customs legislation eliminating or mitigating 
responsibility for violation of the customs legislation have retroactive 
force. 
Acts of the customs legislation providing cancellation of customs 
payments, reduction of rates of customs payments, cancellation of duties 
or mitigation in other way of position of participants of foreign economic 
activity, except for the cases provided by part three of this article, can have 
retroactive force if it is directly provided in acts of the customs legislation. 
Acts of customs legislation shall enter into force from the date of 
their official publication, if the acts themselves do not specify a later date. 
Responsibility for violation of the customs legislation is applied on 

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the basis of the acts of the legislation acting on day of fulfilment of the 
customs offense. 
Article 4. Priority of rights of the participant of foreign economic 
activity 
All irremediable contradictions and ambiguities of the customs 
legislation are interpreted in favor of the participant of foreign economic 
activity.