Таможенный кодекс республики узбекистан

 
Chapter 19. Destruction 
Article 121. Customs regime of destruction 
Customs regime of destruction — a regime in which foreign goods 
are destroyed under customs control, including bringing it into a state 
unsuitable for use, without paying customs duties and without applying 
economic policy measures. 
The placement of goods under the customs regime of destruction 
shall be carried out on the basis of a permit issued by the customs authority 

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in accordance with the provisions of Chapter 21 of this Code. 
Article 122. Requirements and conditions for placing goods under the 
customs regime of destruction 
The placement of goods under the customs regime of destruction is 
allowed if the goods subjected to destruction, completely lose their 
consumer properties and can not be restored to their original condition in a 
cost-effective way. 
The following items may not be destroyed: 
cultural value; 
species of animals and plants under threat of extinction, their parts 
and derivatives, except when it is required to destroy them in order to 
prevent epidemics and epizootics. 
Destruction of goods is not allowed if: 
it may harm the environment or pose an immediate or potential 
danger to human life and health; 
it is produced by the consumption of goods in accordance with their 
usual purpose; 
the customs authority is not able to control the actual destruction of 
goods; 
there is no conclusion of the state body in the field of nature 
protection on the possibility of destruction with the indication of the 
method and place of destruction in the information system of customs 
authorities. The provisions of this part shall not apply to goods in the event 
of their irretrievable loss due to an accident or force majeure. 
Destruction of goods can be made by: thermal, chemical, mechanical 
or other influence (burning, destruction, burial) as a result of which goods 
are completely destroyed; 
dismantling, disassembly, mechanical damage, including punching 
holes, tearing, causing damage by other means, provided that such damage 
excludes the subsequent restoration of the goods and the possibility of 
their use in their original form. 
Destruction of goods is made by the authorized person at the expense 
of own means with observance of requirements of the legislation on nature 
protection. 
The placement of goods stored in the customs warehouse under the 
customs regime of destruction may be declared by the owner of the 

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customs warehouse upon the conclusion of the relevant authorized state 
body on the unfitness of the goods for consumption and use, as well as the 
impossibility of its further storage with the direction of a preliminary 
written notification to the authorized person.