Таможенный кодекс республики узбекистан

Chapter 44. Customs value of goods 
Article 301. Customs value of goods imported into the
customs territory 
The customs value of goods imported into the customs territory is the 
value of the goods determined by one of the methods of determining the 
customs value of goods and used for the purpose of calculating customs 
payments. 
Article 302. Methods for determining the customs value of
imported goods 
Determination of the customs value of imported goods is made by 
applying the following methods: 
of the transaction value of imported goods; the cost of transaction 
with identical goods; at the transaction value of similar goods; based on 
reducing costs; based on adding the cost; reserve. 
The main method for determining the customs value of imported 
goods is the method for the value of the transaction with the imported 
goods. 
If the main method for determining the customs value of imported 
goods cannot be applied, the methods specified in paragraphs three to 
seven of the first part of this article shall be consistently applied. In this 
case, each subsequent method is applied if the customs value can not be 
determined by using the previous one. 
The methods of subtraction and addition of values can be applied in 
the reverse order. 
Article 303. The transaction value method 
Transaction value method of imported goodsinclude the determining 
of customs value of imported goods on transaction value, i.e. the price 
actually paid or payable for the imported goods at the time of crossing the 
customs border, as adjusted by the provisions of articles 304 and 305 of 
this Code. 
Article 304. Expenses included in the price of the transaction with the 
imported goods 
When determining the customs value of imported goods, the 
following expenses are included in the transaction price, if they are not 

---

[179] 
included in it: 
a) expenses for delivering the goods to the place of their import into 
the customs territory: 
cost for of transportation; 
expenses for loading, unloading, reloading and transshipment of 
goods; 
insurance cost; 
b) expenses incurred by the buyer: 
commissions and brokerage fees, except for commissions on the 
purchase of goods; 
the cost of containers and (or) other multi-turn packaging, if in 
accordance with the Commodity nomenclature of foreign economic 
activity of the Republic of Uzbekistan they are considered as a whole with 
the estimated product; 
the cost of packaging, including the cost of packaging materials and 
packaging work; 
с) the cost of services and other goods that the seller directly or 
indirectly delivers to the buyer free of charge or at a reduced price; 
d) license and other payments for the use of intellectual property 
objects, which the buyer must directly or indirectly make as a condition of 
sale of the evaluated product; 
e) the value of any part of the proceeds of any subsequent resale, 
other disposition or use of the imported goods that are directly or indirectly 
due to the seller. 
The expenses specified in part one of this article, included in the 
transaction price, are determined on the basis of payment documents 
(invoices, payment orders, checks) for the relevant goods, works and 
services (transportation, insurance, brokerage services) submitted by the 
authorized person. 
The inclusion in the transaction price of expenses not specified in 
this article is not allowed. 
At delivery of one party of goods of various names determination of 
the expenses which are subject to inclusion in the customs cost of each of 
the goods imported on the customs territory and defined for all party of 
goods is carried out in proportion to the size determined by the proportion 
of cost of each goods to cost of party of goods, and at the account of 

---

[180] 
transport expenses-in proportion to weight or volume of goods.