Таможенный кодекс республики узбекистан

parts to it, loading and unloading equipment, other technical means 
operated in a free warehouse. 
With goods placed under the customs regime of a free warehouse, it 
is not allowed to perform retail sales operations. 
Bans and restrictions may be imposed on certain operations with 
goods placed under the customs regime of a free warehouse in accordance 
with the legislation. 
Article 104. Term of stay of goods under the customs regime of 
free warehouse 
The goods can be under the customs regime of free warehouse 
without time limit. 
Article 105. Application of customs payments and economic 
policy measures in the free warehouse customs regime 
When placing goods under the customs regime of a free warehouse 
under the customs regime of release for free circulation (import) or export, 
customs payments and economic policy measures are applied depending 
on the country of origin of the goods, unless otherwise provided by law. 
Foreign goods placed under the customs regime of a free warehouse 
and imported into the customs territory shall be subject to customs 
payments and economic policy measures as if the said goods were 
imported directly from outside the customs territory, unless otherwise 
established by law. 
In respect of goods of Uzbekistan, when they are exported from a 
free warehouse outside the customs territory, customs payments and 

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economic policy measures are applied as when they are exported from the 
customs territory. 
In the absence of the goods exported from the free warehouse outside 
the customs territory, the certificate of origin of the goods for the purpose 
of applying customs duties and economic policy measures, it is considered 
as a commodity of Uzbekistan, and for other purposes-as a foreign 
commodity. 
Goods placed under the customs regime of a free warehouse and 
intended for export outside the territory of the Republic of Uzbekistan in 
the customs regime of export shall be exempt from customs duties and 
taxes or the amounts paid shall be returned if such exemption or refund of 
the amounts are provided for during the export of goods. Export of such 
goods shall be carried out not later than six months from the date of return 
of customs duties, taxes or exemption from them. In case of return of 
goods subject to export outside the territory of the Republic of Uzbekistan 
from free warehouses to the customs territory or in case of failure to export 
within the established terms, customs duties and taxes shall be paid.