Таможенный кодекс республики узбекистан

Article 312. The computed method 
The method based on the addition of values provides that the basis 
for determining the customs value of the estimated goods is the price of 
the goods calculated by adding: 
a) the cost of materials and costs of production and (or) processing 
incurred in the manufacture of the estimated product; 

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[186] 
b) the amount of General expenses not reflected in paragraph “a” of 
this article, and the profit usually received by the exporter when selling to 
the Republic of Uzbekistan goods of the same class or type, the same 
country of origin as the estimated product; 
c) expenses specified in paragraph “a” of the first part of article 304 
of this Code. 
Article 313. The fallback method 
If the customs value cannot be determined by the declarant or 
customs broker as a result of consecutive application of methods of 
determining the customs value referred to in articles 303, 309, 310, 311 
and 312 of the present Code, the customs value of the goods being valued 
is determined by more flexible application of the requirements of methods 
of determining the customs value in terms of application timing, 
determining the origin, identity or similarity of goods. 
When applying the reserve method, the customs authority shall 
provide the declarant or the customs broker with the price information 
available to them. The customs authority shall accumulate such 
information in order to apply the reserve method correctly. 
The documentation requirements for the fallback method allow for 
greater flexibility than other methods: 
use of information reference books on world prices, on the prices of 
the domestic market; 
use of statistical data of generally accepted levels of commissions, 
discounts, profits, transport tariffs. 
In the cases specified in part three of this article, the corresponding 
data adjustment is required taking into account the terms of delivery of the 
estimated goods. 
As a basis for determining the customs value of the goods on the 
reserve method is not allowed to use: 
a) the selling price of a similar goods produced in the Republic of 
Uzbekistan; 
b) the highest value of two or more alternative values; 
C) prices of goods in the domestic market of the country of export; 
d) production costs that are not used when applying the computed 
method to determine the customs value; 

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[187] 
e) the price of the goods delivered from the country of export to third 
countries; 
f) minimum customs values; 
g) arbitrarily set or not reliably confirmed the price of the goods. 
At the request of the declarant or customs broker, the customs 
authority shall inform him of the customs value of the goods determined in 
accordance with this article and the method used to determine such value. 
In the absence of documents confirming the expenses incurred on the 
territory of the Republic of Uzbekistan, the use of expert assessment, the 
procedure for application of which is established by the State customs 
Committee of the Republic of Uzbekistan, is allowed to determine the 
customs value by the deductive method.
In this case, the customs value of a unit of goods is determined, 
followed by a recalculation of the customs value of the entire batch.