Article 81. Application of customs duties and economic policy
measures to processed products, residues and wastes
The exported product of processing, residues and wastes shall be
exempt from customs duties and taxes, as well as from the application of
economic policy measures to them, except for the prohibitions and
restrictions provided for in article 82 of this Code.
When processing products are placed under the customs regime of
release for free circulation (import), customs duties and taxes are paid
based on the customs value and (or) the number of imported goods used in
accordance with the norm of output of processing products for processing
and the rates of customs payments applicable to them, effective on the day
of placing the goods under the customs regime of release for free
circulation (import).
Of export products in a quantity that is smaller than the established
norms of output of products of processing in respect of the difference paid
customs payments in the manner prescribed by part two of this article.
When placing under the customs regime of release for free
circulation (import) of waste from the processing of goods, customs
payments are payable as if they were imported into the customs territory in
this state.
Article 82. Prohibitions and restrictions on the application of the
customs regime of processing in the customs territory
The Cabinet of Ministers of the Republic of Uzbekistan may
establish:
cases when processing in the customs territory is not allowed for
certain types of goods;
restrictions on carrying out certain processing operations in the
customs territory of certain types of goods;
quantitative restrictions on placing goods under the customs regime
of processing in the customs territory.
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