Таможенный кодекс республики узбекистан

Article 310. The transaction value of similar goods 
The method for the cost of a transaction with a similar goods 
provides that the cost of a transaction with a similar product is accepted as 

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the basis for determining the customs value of the goods imported into the 
customs territory, subject to the conditions specified in this article. 
A similar product is a product that: 
not being identical in all respects with the evaluated product, it has 
similar characteristics and consists of similar components, which allows it 
to perform the same functions as the evaluated product, and to be 
commercially interchangeable, including in quality, reputation on the 
market, the presence of a trademark; 
imported within ninety calendar days prior to the import of the 
estimated product; 
produced in the same country as the estimated product, and sold for 
import into the Republic of Uzbekistan; 
produced by the same person as the product being evaluated. In the 
absence of a goods produced by the same person as the evaluated product, 
the same product produced by another person is accepted as a similar 
product. 
The product is not considered similar if the transaction price includes 
the cost of design, development work, decoration, design, sketches or 
drawings made in the Republic of Uzbekistan. 
When using the method of determining the customs value of goods at 
the cost of a transaction with a similar product, the provisions of parts five, 
six, seven, eight and nine of article 309 of this Code shall apply. 
Article 311. Deductive method 
The deductive method provides that the unit price of the valued, 
identical or similar product that is being sold is taken as the basis for 
determining the customs value of the goods being valued: 
in the customs territory in an unchanged condition; in the largest 
aggregate quantity (several batches) within ninety calendar days before the 
import into the customs territory of the estimated goods; 
a person who is not interdependent with the seller of such goods. 
The following expenses are deducted from the unit price of an 
estimated, identical or similar product: 
commissions paid or agreed to be paid, or allowances for profits and 
general expenses in connection with the sale in the customs territory of 
imported goods of the same class and type; 

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amounts of customs and other payments to be paid in the Republic of 
Uzbekistan in connection with the import or sale of goods; 
expenses incurred in the customs territory for transportation, 
insurance, loading and unloading. 
A commodity of the same class or type means a group of goods that 
belongs to the products of a particular branch of the economy, including 
identical and similar goods. 
When choosing the sale price of a product on the domestic market, it 
is necessary to take into account the price of the product in question at the 
first commercial level after import, that is, at the first resale of the 
imported product. 
In the absence of facts of sale of the estimated, identical or similar 
goods within ninety calendar days before the importation of the goods 
being valued as a basis for determining the customs value of the goods 
being valued, subject to the provisions of the first and second parts of this 
article are accepted price per unit at which the estimated, identical or 
similar goods sold by max party in the Republic of Uzbekistan in an 
unaltered condition to the most close to the day of import period, but not 
later than ninety calendar days from the date of import of the estimated 
goods. 
In the absence offacts of the sale on the customs territory of the 
estimated, identical or similar goods in the same condition, at the request 
of the declarant or the customs broker the customs value of the goods 
being valued shall be determined on the basis of unit price of the product 
obtained after further processing of the evaluated goods, which are sold in 
the customs territory in the greatest aggregate quantity to person, not 
interdependent with the seller of such goods. In this case, the adjustment of 
the customs value of the goods provided for in part two of this article shall 
be made.