Таможенный кодекс республики узбекистан

Article 163. Payment of customs duties in respect of goods moved by 
physical entities for non-commercial purposes 
Goods for non-commercial purposes, moved by physical entities in 
hand luggage and accompanied baggage, as well as sent in international 
postal and courier shipments, the cost and (or) the number of which 
exceeds the norms of duty-free import and the norms of import of goods 
not subject to excise tax, established by law, are subject to customs 
payments in terms of such excess. 
When goods arrive at the address of an physical entity, except for 
international postal and courier shipments, customs payments are collected 
from the entire amount of imported goods without applying the rules of 
duty-free import and the rules of import of goods not subject to excise tax. 
Customs payments are paid by individuals when declaring goods for 
non-commercial purposes on the basis of a customs receipt order, the form 
and procedure for filling which are determined by the State customs 
Committee of the Republic of Uzbekistan. 
One copy of the customs receipt order is handed over (sent) to the 
physical entity who has paid customs payments. 
Filling of the customs receipt order and calculation of customs 
payments concerning the goods for the noncommercial purposes moved by 
physical entity through customs border is made by the official of customs 
authority. 

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[95] 
Article 164. Customs value of goods moved by physical entities for 
non-commercial purposes 
The value of goods moved by physical entities for non-commercial 
purposes is declared at their Declaration. 
The customs value of goods transported across the customs border by 
physical entities for non-commercial purposes is determined based on the 
declared value confirmed by checks, receipts and (or) other commercial 
documents. 
In the absence of documents and information confirming the 
correctness of determining the customs value of goods declared by a 
person, the customs authority may independently determine the customs 
value of goods in accordance with Chapter 44 of this Code. 
When importing goods into the customs territory in separate 
baggage, as well as when sending goods in international postal and courier 
shipments, the customs cost includes the cost of delivery of goods to the 
airport, river port or other place of import of goods into the customs 
territory.