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Article 65. Conditional exemption from customs duties and taxes of


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Article 65. Conditional exemption from customs duties and taxes of 
temporarily imported goods 
For certain temporarily imported goods, conditional exemption from 
customs duties and taxes is applied.. The list of such goods and the 
conditions of exemption, as well as the duration of benefits for the 
payment of customs duties and taxes in respect of temporarily imported 
goods shall be determined by the Cabinet of Ministers of the Republic of 
Uzbekistan. 
Article 66. Temporary import of goods with payment of periodic 
customs duties 
The periodic customs payments: 
are calculated for each full and incomplete calendar month of stay of 
goods in the customs regime of temporary import in foreign currency in 
the amount of five percent of the amount of customs duties and taxes 
which would be subject to payment in case of placement of these goods 


[46] 
under the customs regime of release for free circulation (import) on the 
day of their placement under the customs regime of temporary import
are paid in the national currency of the Republic of Uzbekistan at the 
official exchange rate established by the Central Bank of the Republic of 
Uzbekistan on the day of their payment; 
are transferred to the State budget of the Republic of Uzbekistan. 
When calculating periodic customs payments, the rates of customs 
payments apply on the day of placing the goods under the customs regime 
of temporary import shall be applied. 
The person placing the goods under the customs regime of temporary 
import with payment of periodic customs duties has the right: 
pay the total amount of customs payments due; 
to pay periodic customs payments monthly or quarterly before the 
beginning of the relevant period. 
The total amount of the paid periodic customs payments shall not 
exceed the amount of customs payments calculated in foreign currency 
which would be subject to payment in case of placement of this goods 
under the customs regime of release for free circulation (import) in day of 
its customs clearance under the customs regime of temporary import. 
Paid amounts of periodic customs payments: 
not returned in case of export of temporarily imported goods or its 
placement under other customs regimes; 
are counted in the amount of customs duties payable when placing 
these goods under the customs regime of release for free circulation 
(import). 

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