Таможенный кодекс республики узбекистан

 

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Article 328. Procedure for payment of customs payments 
Customs payments are paid by the payer to the treasury personal 
accounts of the customs authorities opened for these purposes in 
accordance with the law. 
The paid customs payments are transferred by the customs 
authorities to the State budget of the Republic of Uzbekistan within five 
business days from the date of release of the goods or from the day the 
customs authority takes actions or procedures for customs payments, the 
payment of which is not related to customs clearance. 
Customs payments are paid in the national currency of the Republic 
of Uzbekistan, unless otherwise provided by law. 
Article 329. Conditions for granting deferred or installment payment 
of customs payments 
According to the decision of the customs authority, the payer may be 
granted deferment or installment payment of customs payments. 
Deferred payment of customs duties is an extension of the term of 
payment of customs duties for an additional period. 
Payment by installments of customs payments is an extension of the 
term of payment of customs payments for an additional period during 
which the amount to be paid of customs payments will be paid in parts. 
Deferred or installment payment of customs payments may not 
exceed sixty calendar days from the date of acceptance of the customs 
Declaration, except for the cases provided for in parts five and ten of this 
article. 
A postponement is granted for a period of ninety calendar days from 
the date of acceptance of the customs Declaration: 
on payment of value-added tax to manufacturing enterprises on 
goods imported into the customs territory used for the production of export 
products; 
on payment of customs payments to micro-firms and small 
enterprises in the sphere of material production and services, farms, as 
well as dekhkan farms with the formation of a legal entity for imported 
goods for their own needs. 
Deferred or installment payment of customs payments may be 
provided for one or more types of customs payments, as well as for the 

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entire amount to be paid, or part of it. 
The decision to grant a delay or installment payment of customs 
payments shall be made by the customs authority within a period not 
exceeding five working days from the date of submission of the necessary 
documents provided for in article 330 of this Code. 
The decision of the customs authority shall specify the period for 
which the delay or installment payment of customs payments is granted, 
and in case of refusal to provide it — the reasons for refusal. 
Deferred or installment payment of customs payments is provided on 
condition of ensuring payment of customs payments in the manner 
prescribed by Chapter 47 of this Code. 
According to the decision of the President of the Republic of 
Uzbekistan or the Cabinet of Ministers of the Republic of Uzbekistan, 
deferred or installment payment of customs payments may be provided for 
longer periods and without ensuring payment of customs payments.