[171]
Import customs duty is paid when the
goods are imported into the
customs territory.
Export customs duty is paid when the goods are exported from the
customs territory.
Special (special, anti-dumping and compensatory) customs duties are
applied in order to protect the economic interests
of the Republic of
Uzbekistan in accordance with the procedure established by law.
Seasonal duties are applied for operative regulation of import into
and export from the customs territory of goods.
In this case, the rates of
customs duties provided for by the customs tariff are not applied. The term
of validity of seasonal duties may not exceed six months from the moment
of their establishment.
Goods transported across the customs
border are subject to value
added tax and excise tax in accordance with tax and customs legislation.
Do'stlaringiz bilan baham: