Таможенный кодекс республики узбекистан

 
Section VII. Declarant, customs broker and customs clearance 
specialist 
Chapter 39. Declarant 
Article 274. Requirements for the declarant 
The declarant can be: 
1) legal and physical entity of the Republic of Uzbekistan; 
2) foreign person: 
physical entity who transfer goods for non-commercial purposes; 
person who granted customs privileges in accordance with section X of 
this Code; 
permanent establishment of a non-resident in the Republic of 
Uzbekistan, established in accordance with the legislation; 
a person having representation, accredited on the territory of the 
Republic of Uzbekistan in the established order, while declaring the 
customs regimes for temporary import, re-export, customs transit, and also 
the customs regime of release for free circulation (import) of goods 
imported for own needs of such representative; 
carrier when transporting goods under customs control. 
Article 275. The rights of the declarant 
When declaring goods, the declarant has the right: to inspect and 
measure the goods under customs control, to take their tasts and samples 
before submitting the customs Declaration and other documents necessary 
for customs purposes; 

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be present during the customs clearance of goods and (or) vehicles, 
inspection of goods by customs officials when they take tasts and samples; 
to get acquainted with the results of research conducted tests and 
samples of goods selected by customs officials; 
access to information systems of customs authorities intended for 
submission of documents and information necessary for Declaration of 
goods in electronic form. 
When determining the customs value of the goods, the declarant has 
the right to: prove the authenticity of the information provided to the 
customs authority used in determining the customs value of the goods; 
if there is a need to clarify the declared customs value of the goods 
with the permission of the customs authority to use the declared goods, 
provided that the payment of customs payments or payment of customs 
payments in accordance with the customs value of the goods determined 
by the customs authority; 
appeal against the decision of the customs authority, actions 
(inaction) of its officials in relation to the determination of the customs 
value of the goods in the manner prescribed by law. 
The declarant may also have other rights in accordance with the law.