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Article 172. Payment of customs duties when goods are transported 
across the customs border by pipeline transport and power lines 
Customs payments for goods transported across the customs border 
by pipeline transport and power lines within one calendar month shall be 
paid no later than the day of submission of the cargo customs Declaration 
at the rates of customs payments effective on the last day of the month of 
delivery of goods. At the same time, the cost of goods transported by 
pipeline transport and electric transmission lines within one calendar 
month for the calculation of customs duties is determined by the official 
exchange rate established by the Central Bank of the Republic of 
Uzbekistan on the last day of the month of delivery of goods. 

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[100] 
Customs payments for goods transported across the customs border 
by pipeline transport shall be paid before or simultaneously with the 
acceptance of the cargo customs Declaration. 
In the case of filing a temporary cargo customs Declaration for goods 
transported by pipeline, customs payments shall be paid before or 
simultaneously with the adoption of the temporary cargo customs 
Declaration. 
If as a result of specification of data the sum of customs payments 
subject to payment increases, their additional payment shall be carried out 
simultaneously with submission of the cargo customs Declaration. 
Penalties in this case are not charged. 
The refund of overpaid amounts of customs duties shall be carried 
out in accordance with Chapter 49 of this Code. 
Chapter 26. Customs warehouses, duty-free shops and
free warehouses 
Article 173. Customs warehouse 
A customs warehouse is a specially allocated and equipped premises 
and (or) an open area intended for the storage of goods under customs 
control. 
Goods that may cause harm to other goods or require special storage 
conditions shall be placed only in specially adapted warehouses that meet 
the storage conditions of such goods. 
Customs warehouses can be open for use by any persons and closed, 
intended for use by certain persons, usually the owners of the warehouse.