Таможенный кодекс республики узбекистан

Article 295. Payers of customs payments 
The payer of customs payments (hereinafter-the payer) is: 
declarant; 
customs broker, if it is stipulated in the contract with the declarant; 
the owner of a customs warehouse, free warehouse, duty-free shop, 
the carrier in case of non-compliance with the requirements and conditions 
of application of customs regimes; 
operators and postal service providers of international postal and 
courier items in case of loss or delivery without customs control of 
international postal and courier items under customs control. 
Any interested person has the right to pay customs payments for the 
payer. 
Chapter 43. Privileges on payment of customs payments and
tariff preferences 
Article 296. Provision of priviliges on payment of customs duties
and tariff preferences 
Legal and physical entities may be granted tariff priviliges ; 
priviliges on payment of value added tax, excise tax and customs fees, 
tariff preferences in accordance with this Code, other laws, as well as 
decisions of the President of the Republic of Uzbekistan. 

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[174] 
Article 297. Tariff privileges 
When implementing foreign trade policy, it is allowed to provide 
tariff preferences in the form of a refund of previously paid customs duty, 
a reduction in the rate of customs duty and exemption from customs duty. 
Tariff preferences in the form of exemption from customs duty are 
provided in respect of: 
1) vehicles engaged in international transportation of goods, baggage 
and passengers, as well as items of logistics and equipment, fuel, food and 
other property necessary for their normal operation during the journey, at 
intermediate stops or purchased outside the customs territory in connection 
with the liquidation of the accident (breakdown) of these vehicles; 
2) the national currency of the Republic of Uzbekistan, foreign 
currency (other than used for numismatic purposes), as well as security 
papers; 
3) items of material and technical supplies and equipment, fuel, food 
and other property exported outside the customs territory to ensure the 
activities of vessels of the Republic of Uzbekistan and vessels leased 
(chartered) by legal entities and individuals of the Republic of Uzbekistan 
engaged in marine fishing, as well as products of their trade imported into 
the customs territory; 
4) goods subject to circulation in the state revenue;
5) goods imported as humanitarian aid in accordance with the 
procedure determined by the Cabinet of Ministers of the Republic of 
Uzbekistan; 
6) goods imported for charitable purposes, including technical 
assistance, through states, governments, international organizations; 
7) goods transported under customs control in the customs regime of 
customs transit through the customs territory and intended for third 
countries; 
8) goods imported into the customs territory by legal entities at the 
expense of loans (credits) provided by international and foreign 
government financial organizations under international agreements of the 
Republic of Uzbekistan, as well as imported at the expense of grants; 
9) property, imported into the customs territory by enterprises with 
foreign investments with a share of foreign investments in the statutory 
fund (authorized capital) of at least thirty-three percent for their own 

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production needs, within two years from the date of their state registration; 
10) property imported into the customs territory for the personal 
needs of foreign investors, citizens of foreign States and stateless persons 
permanently residing outside the Republic of Uzbekistan and located in the 
Republic of Uzbekistan in accordance with employment contracts 
concluded with foreign investors; 
11) goods imported into the customs territory by foreign legal 
entities that have made direct investments in the economy of the Republic 
of Uzbekistan for a total amount equivalent to more than fifty million US 
dollars, provided that the imported goods are products of their own 
production; 
12) goods intended for carrying out work under the product sharing 
agreement and imported into the customs territory in accordance with the 
project documentation by a foreign investor or other persons participating 
in the performance of work under the product sharing agreement, as well 
as products exported from the customs territory by the investor that belong 
to him in accordance with the product sharing agreement; 
13) technological equipment imported into the customs territory, 
according to the list approved in accordance with the legislation, as well as 
components and spare parts, provided that their delivery is stipulated by 
the terms of the contract (agreement) for the supply of technological 
equipment. In case of sale or gratuitous transfer of imported technological 
equipment for export within three years from the moment of its import, 
this privilege is canceled with the restoration of obligations to pay customs 
duty for the entire period of application of the privilege; 
14) technical means of the system of operational search measures 
purchased by telecommunications operators and a special body for 
certification of technical means of the systems of operational search 
measures, if there is a written confirmation of the authorized state body.