[146]
order to unreasonably overestimate (understate) the invoice value of the
goods in comparison with the value of the goods declared in the country of
the exporter (importer);
receipt of goods from suppliers who are not contractors under
contracts (agreements);
export of goods without advance payment, opening a letter of credit,
obtaining a guarantee from the buyer’s Bank or issuing an insurance policy
for export contracts (agreements) against political and commercial risks;
other violations of the law in the course of export-import operations.
If the tax authorities confirm the facts presented, as well as other
authorized bodies present the facts of committing an offense in the field of
currency control, the customs authorities have the right to:
refuse to
customs clearance of goods exported from the Republic of Uzbekistan,
before repayment of overdue contract receivables;
calculate and charge additional customs fees;
transfer to the authorized bodies of the Republic of Uzbekistan
materials related
to foreign exchange earnings;
perform other actions within the rights established by the Law of the
Republic of Uzbekistan “On state customs service”.
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