Таможенный кодекс республики узбекистан

Article 144. Customs regimes applicable to means of transport 
for commercial use 
A vehicle for commercial use not declared to be placed under any 
customs regime as a commodity shall be considered from the moment of 
customs clearance as placed under the customs regime of temporary 
import or temporary export, respectively, with the obligations of persons to 
comply with the conditions of these customs regimes. At the same time, 
obtaining a permit to place this vehicle under the customs regime of 
temporary import or temporary export is not required. 
Article 145. Temporary import into the customs territory of a vehicle 
for commercial use 
Temporary import into the customs territory of a vehicle for 
commercial use with conditional exemption from customs duties is 
allowed if it: 
registered in the territory of a foreign state; 
used for commercial transportation of goods and passengers; 
imported into the customs territory by a foreign person or a legal or 
natural entity of the Republic of Uzbekistan, which is authorized by a 
foreign person; 
is not subject to a lease or other agreement providing for the transfer 
of the legal or physical entity of the Republic of Uzbekistan with a 
different objective than the completion of a transport operation by means 
of re-exportation of the vehicle from the customs territory. 
A temporarily imported vehicle, the ownership of which has passed 

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to a legal or physical entity of the Republic of Uzbekistan, shall be placed 
under the appropriate customs regime. 
If the vehicle does not meet the conditions stipulated in paragraph 
first of this article, and in case of non-compliance with conditions of 
conditional exemption from customs payments, the vehicle is regarded as 
temporarily imported goods, to which are applied periodic customs 
payments in the manner prescribed by this Code.