Таможенный кодекс республики узбекистан

 
Chapter 45. Calculation and payment of customs duties 
Article 322. Basis for calculation of customs payments 
The basis for calculating the customs duty, excise tax and related 
customs fees, depending on the applicable types of rates, is the customs 
value of the goods and (or) its quantity, except for cases provided by law. 
The basis for calculating the value added tax is the customs value of 
the goods, to which is added the amount of customs duty payable and for 
excisable goods also the amount of excise tax payable. 
Article 323. The order of calculation of customs payments 
Customs payments are calculated by the declarant. 
Customs payments shall be calculated in the national currency of the 
Republic of Uzbekistan, except for the cases provided for in article 66 of 
this Code and other legislative acts. 
Article 324. Application of rates of customs payments 
For the calculation of customs payments, the applicable rates are 
applied: 
on the day of acceptance of the customs Declaration by the customs 
body, except for the cases provided for in articles 172 and 325 of this Code 
on the day when the customs body performs actions or procedures 
for customs payments, the payment of which is not related to customs 
clearance. 

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Article 325. Calculation of customs payments in case of illegal 
movement of goods across the customs border or other violation of the 
established requirements and conditions 
Customs payments to be paid in case of illegal movement of goods 
across the customs border or other violation of the requirements and 
conditions established by this Code shall be calculated in respect of goods: 
imported into the customs territory with violations of the established 
requirements and conditions and in respect of which customs payments 
have not been paid-based on the rates applicable on the day of crossing the 
customs border, and if such a day can not be established - on the day of 
detection of such goods; 
illegally exported - based on the rates applicable on the day of 
crossing the customs border, and if such a day can not be established - on 
the day of detection of such facts; 
goods transported in the customs transit regime or stored under 
customs control that have been lost, not delivered or issued without the 
approval of the customs authority - based on the rates applicable on the 
day of placing the goods under the relevant customs regime; 
conditionally issued and used for other purposes than those in 
connection with which priviliges were granted for the payment of customs 
duties-based on the rates effective on the day of adoption of the customs 
Declaration by the customs authority.