Таможенный кодекс республики узбекистан

Article 335. Procedure for return of preliminary funds 
The payer has the right to demand a refund of the preliminary funds 
within three years from the day following the day of their last use. 
Prior to return of funds, the remitter shall submit to the customs 
authority, at the Treasury account which deposited such funds, a request 
for refund prior money. Simultaneously with the application, the payer 
shall submit to the customs authority an act of reconciliation of mutual 
settlements between the payer and the customs authority. 
The customs authority shall verify the data specified in the act of 
reconciliation of mutual settlements within no more than fifteen working 
days. 
The customs authority shall return the preliminary funds within three 
working days from the day following the day when the official of the 
customs authority and the payer signed the act of reconciliation of mutual 
settlements. 
If the payer has a debt for the payment of customs duties, as well as 
penalties or interest, the payer shall be refunded the amount of preliminary 
funds minus the specified debt with the consent of the payer. 
If the application for the return of preliminary funds is not submitted 
within the period specified in part one of this article, these funds shall be 
transferred by the customs authority to the State budget of the Republic of 
Uzbekistan. 
 
Chapter 47. Ensuring payment of customs payments 
Article 336. Application of security of payment of
customs payments 
Security for payment of customs duties is applied in cases 

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[203] 
established by articles 87, 93, 95, 222, 223, 236, 272, 278, 321 and 329 of 
this Code. 
Security for the payment of customs duties must be submitted to the 
customs authorities before the release of goods or before the beginning of 
the implementation of actions providing for such security.