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Article 153. Temporary removal of equipment and spare parts of


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Article 153. Temporary removal of equipment and spare parts of 
vehicles for commercial use 
Equipment for loading, unloading, processing and protection of 
goods, which is exported together with vehicles for commercial use and 
intended for re-import with them, regardless of whether it can be used 
separately from vehicles or not, in the case of its temporary export is 
subject to exemption from customs duties. 
The equipment and spare parts intended for use at repair or 
maintenance for the purpose of replacement of the parts and the equipment 
built in the vehicle temporarily taken out for commercial use, in case of 
their temporary export are subject to exemption from payment of customs 
duties. 
Replaced equipment and spare parts of vehicles for commercial use 
are re-imported into the customs territory without paying customs duties 
and without applying economic policy measures. 
Article 154. Customs clearance of vehicles for commercial use 
Customs clearance of vehicles for commercial use is carried out by 
the customs body of the Declaration on the vehicle. 
 
Chapter 23. Movement of goods and vehicles by physical entities for 
non-commercial purposes. 
Article 155. Goods moved by physical entities for
non-commercial purposes 
Goods moved by physical entities for non-commercial purposes are 
goods imported or exported by physical entities for their own needs and 
not intended for entrepreneurial activity. 
Goods moved by physical entities for non-commercial purposes shall 
transfered across the customs border in a simplified order and with the 
application of privileges  provided for in this Chapter. 
When determining the purpose of goods transported by natural 


[90] 
entities across the customs border, the following shall be taken into 
account: 
quantity of goods, where homogeneous goods, the quantity of which 
exceeds the need of the physical entity transfering the goods and members 
of his family, are considered as goods imported for use in entrepreneurial 
activity, unless the person moving the goods proves otherwise; 
the frequency of movement of goods, where the repeated importation 
by the same person of similar goods is considered as the importation of 
goods for use in entrepreneurial activity, unless the person transfering the 
goods proves otherwise; 
the circumstances of the trip, including the purpose and duration of 
the trip. 

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