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Article 298. Priveleges on payment of value added tax and excise tax 
in respect of goods transported across the customs border 
Priveleges on payment of value added tax and excise tax in respect of 
goods transported across the customs border are provided in accordance 
with the Tax code of the Republic of Uzbekistan 
 

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[176] 
Article 299. Priviliges on payment of customs fees for 
customs clearance 
Are exempt from paying the customs fee for customs clearance: 
1) goods transfered across the customs border in the form of 
humanitarian aid, gratuitous aid or for charitable purposes, including the 
provision of technical assistance; 
2) goods transfered across the customs border by physical entities for 
non-commercial purposes within the limits of duty-free importation 
established by law; 
3) goods placed under customs regimes of temporary storage and 
refusal in favor of the state; 
4) goods imported into the customs territory for the official use of 
diplomatic representative office and consular offices of foreign States, 
international associations and organizations that use customs privileges, as 
well as goods exported from the customs territory and intended to ensure 
the functioning of diplomatic and equivalent representative offices of the 
Republic of Uzbekistan; 
5) temporarily exported from the customs territory and back 
imported into this territory cultural values that are permanently stored in 
the funds of state museums, information and library institutions, archives 
and other state repositories of cultural values of the Republic of 
Uzbekistan; 
6) temporarily imported into the customs territory by state museums, 
information and library institutions, archives and other state repositories of 
the Republic of Uzbekistan cultural values for the purpose of their display 
and exported back from the customs territory after exhibitions and other 
similar events; 
7) military cargo of the Ministry of Defense, the National Security 
Service, the Ministry of Internal Affairs, the Ministry of Emergency 
situations and the State customs Committee of the Republic of Uzbekistan; 
8) goods imported by legal entities whose value is ten times the 
minimum wage or less.