Таможенный кодекс республики узбекистан

Article 354. Conditions for refund of amounts of overpaid or 
collected customs payments 
The amounts of overpaid or collected customs payments, including 
those transferred to the state budget of the Republic of Uzbekistan, are 
credited to the advance funds account or returned by the customs authority 
to the payer in the following cases: 
Re-calculation of the amounts of customs payments in connection 
with the adjustment of the customs value of the goods and (or) customs 
payments; 
if the terms of the customs regime provide for the refund of 
previously paid amounts of customs payments; 
if the goods were taxed with customs payments in violation of the 
established procedure for their calculation; changes in the rates of customs 
payments; 
recovery in relation to the goods imported into the customs territory 
benefits for the payment of customs duties; 
if the goods in respect of which customs payments have been made 
are subject to destruction under customs control; 
refund of part of the paid amounts of customs fees for storage when 
issuing goods in connection with the liquidation of a customs warehouse 
owned by the customs authority; 
identification of technical errors in the calculation of customs 
payments that led to excessive payment. 
The amount of the excessively paid or collected customs payments 
can be refunded and in other cases in accordance with the legislation. 
Article 355. Application for refund of amounts of overpaid or 
collected customs payments 
An application for the refund of amounts of overpaid or recovered 
customs payments shall be submitted to the customs authority to whose 
treasury account the overpaid or recovered customs payments were made. 

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[213] 
Together with the application, the payer submits to the customs authority 
documents confirming the circumstances that entail the right to refund the 
amounts of overpaid or collected customs payments.