Таможенный кодекс республики узбекистан

Article 320. Adjustment of the customs value of goods and
(or) customs payments 
Adjustment of the customs value of the goods and (or) customs 
payments can be made: 
during customs clearance; after the release of the goods. 
During customs clearance, the adjustment of the customs value of the 
goods and (or) customs payments is made if: 
the discrepancy between the declared declarant or customs broker 
method of determining and the size of the customs value of the goods 
presented in their confirmation documents; 
the customs value Declaration revealed technical errors that affected 
the amount of the declared customs value of the goods and (or) customs 
payments. 
After the release of the goods, the adjustment of its customs value 
and (or) customs payments is made if: 

---

[194] 
in respect of conditionally released goods, its final customs value is 
determined on the basis of additional information from the declarant or 
customs broker, or the declarant or customs broker accepts the customs 
value determined by the customs authority in accordance with article 321 
of this Code; 
identified technical errors that occurred during declaring of goods 
that affected the size of the customs value of the goods and (or) customs 
payments; 
false declaration was detected during the subsequent check of 
documents, which affected the amount of the customs value of the goods 
and (or) customs payments; 
the identified discrepancy between the declared customs value the 
actual value of the goods had taken place on the date of acceptance of the 
customs declaration in connection with deviations imported into the 
customs territory or exported from this territory of goods in quantity and 
(or) quality from the terms of the contract (agreement). Documents 
confirming the conformity of the goods, are the act of customs inspection, 
and agreed upon by the parties of the contract (agreement) claim the 
number of goods — for goods not subject to customs payments, or the 
conclusion of the expertising — for goods liable to customs payments; 
other grounds arose entailing a refund or additional payment of 
customs payments or affecting the size of the customs value of the goods. 
If the adjustment of customs value of the goods and (or) customs 
duties led to the emergence of debt on customs payments, the amount of 
the debt accrued default interest in accordance with article 349 of this 
Code. 
The adjustment of the customs value of goods and (or) customs 
payments is carried out only in relation to goods, customs value and (or) 
customs payments for which are adjusted
Adjustment of the customs value of the goods and (or) customs 
payments is declared by the declarant or customs broker by submitting to 
the customs authority the form of adjustment of the customs value of the 
goods and (or) customs payments, which is an integral part of the customs 
Declaration, information on the customs value of the goods and (or) 
customs payments are corrected. 
If the declarant or customs broker does not agree with the adjustment 

---

[195] 
of customs value of the goods and (or) customs payments of the customs 
authority, he may not sign the form of adjustment of customs value of the 
goods and (or) customs paymens, which shows the recalculated customs 
on the customs value of goods and (or) customs duties. In this case, the 
declarant or customs broker has the right to request from the customs 
authority an explanation of the reasons for the adjustment of the customs 
value of the goods and (or) customs payments. 
Sending a request by a declarant or customs broker to a customs 
authority does not exempt the declarant or customs broker from paying 
customs duties. 
The form of adjustment of the customs value of goods and (or) 
customs payments, as well as the procedure for filling it out shall be 
established by the State customs Committee of the Republic of 
Uzbekistan. 
After the documents are accepted for customs clearance, the 
adjustment of the customs value of the goods and (or) customs payments 
made by the customs authority may be appealed by the declarant or the 
customs broker in accordance with the established procedure.