Таможенный кодекс республики узбекистан

Article 346. Application of a guarantee as security for payment 
of customs duties 
As security for the payment of customs payments, a written 
obligation of the guarantor may be applied to ensure the payment of 
customs payments and interest for the person responsible for the payment 
of customs payments. 
Any legal or phisical physical entity can act as a guarantor. 
The guarantor shall ensure the payment of customs payments by 
depositing the security amounts to the treasury personal account of the 
customs authority in accordance with article 340 of this Code. 
For non-performance of the obligation provided by the guarantee, the 
guarantor and the payer bear joint liability to the customs authority. 
Chapter 48. The debt on payment of customs payments 
Article 347. Formation of debts for customs payments 
The amount of customs payments that are not paid within the time 
limits specified in article 327 of this Code, as well as interest for granting a 
deferral or installment for its payment, is a debt for customs payments. 
Arrears on payment of customs payments are formed in the 
following cases: 
non-payment of customs payments after the expiration of the 
deferred or installment payment of customs payments. The day of debt 
formation is considered to be the day following the expiration of the 
deferred or installment period; 
additional customs payments as a result of customs control after the 
release of goods. If the payer has no objection for additional customs fees, 

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[208] 
a day indebtedness shall be the date of issuing demands for repayment of 
debt on customs payments, and in the case of the objection of the payer — 
date of entry into force of the court decision on recovery of debt on 
customs payments; 
additional customs payments made on the initiative of the payer. The 
day of debt formation is considered to be the day of registration of the 
form for adjusting the customs value of the goods and (or) customs 
payments; 
non-payment of customs payments within the terms established in