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Article 326. Recalculation of foreign currency for calculation of 
customs payments 
Recalculation of foreign currency for the calculation of customs 
payments is made at the official exchange rate of the national currency of 
the Republic of Uzbekistan, established by the Central Bank of the 
Republic of Uzbekistan,valid: 
on the day of acceptance of the customs Declaration - at customs 
clearance; 
on the day when the customs body performs actions or procedures - 
for customs payments, the payment of which is not related to customs 
clearance. 
Recalculation of foreign currency for calculation of periodic customs 
payments when placing goods under the customs regime of temporary 

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[198] 
import and for calculation of customs payments when moving goods by 
pipeline transport and power lines is made in accordance with articles 66 
and 172 of this Code. 
Chapter 46. Terms and procedure of payment of
customs payments 
Article 327. Terms of payment of customs payments 
Customs payments are paid before or simultaneously with the 
adoption of the customs declaration, except for the cases provided for in 
parts two and three of this article. 
In respect of certain categories of goods, the term for payment of 
customs payments iis determined for: 
goods transported by pipeline transport or power transmission lines 
— in accordance with article 172 of this Code; 
conditionally released goods when they are used for other purposes 
than those in connection with which customs privileges were granted — 
the first day of non-compliance with restrictions on the use and disposal of 
goods; 
illegally transported goods across the customs border — the day of 
crossing the customs border. If it is impossible to establish such a day, the 
date of payment of customs payments is considered the day when the 
customs authorities establish the fact of illegal movement of goods across 
the customs border; 
goods temporarily imported into the customs territory — in 
accordance with article 66 of this Code. 
When granting a deferral or installment payment of customs 
payments, the deadline for payment of customs payments is the last day of 
payment of the granted deferral or installment payment of customs 
payments. 
Customs fees, the payment of which is not related to customs 
clearance, are paid before the customs authorities perform the relevant 
actions or procedures. 
In case of violation of the terms of payment of customs payments, a 
penalty shall be charged for late payment of customs payments in 
accordance with article 349 of this Code.