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Article 318. Declaration of the customs value of the goods


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Article 318. Declaration of the customs value of the goods 
The customs value of the goods is declared by the declarant or 
customs broker to the customs authority when declaring the goods with 
filling in the Declaration of the customs value. 
Declaration of customs value is a document that is an integral part of 
the cargo customs Declaration, containing information about the customs 
value of the goods and submitted by the declarant or customs broker to the 
customs authority simultaneously with the cargo customs Declaration. 
The form and procedure for filling in the Declaration of customs 
value shall be established by the State customs Committee of the Republic 
of Uzbekistan. 
The customs value of the goods declared by the declarant or the 
customs broker and the information submitted by him relating to its 
determination must be based on reliable, quantifiable and documented 
information. 
The declarant or customs broker has the right to declare the customs 
value of the consignment of goods, adjusted for the amount corresponding 


[192] 
to the size of the loss, shortage, damage to the goods, which was revealed 
before the Declaration of the customs value of the declared goods. The fact 
of loss, shortage, damage to the goods must be confirmed by the 
conclusion of the examination and the act of customs inspection. 
The Declaration of customs value is filled in for all goods transported 
across the customs border, when applying for those customs regimes that 
provide for the payment of customs duties, except for the cases provided 
for in part seven of this article. 
The customs value declaration is not filled in and the customs value 
is declared in the cargo customs Declaration if: 
the customs value of a consignment of goods imported into the 
customs territory does not exceed the amount equivalent to one thousand 
US dollars, except for multiple deliveries under one contract (agreement), 
as well as repeated deliveries of the same goods by one sender to the same 
recipient under different contracts ( agreements); 
transported goods are exempt from customs duties. 

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