What is Customs? History of Customs service in Uzbekistan. What is customs?


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  1. What is Customs? History of Customs service in Uzbekistan.

WHAT IS CUSTOMS?

Customs is an authority responsible for collecting and safeguarding customs duties and for controlling the flow of goods including animals, personal effects and hazardous items in and out of a country. Depending on local legislation and regulations, the import or export of some goods may be restricted or forbidden, and the customs agency enforces these rules. The customs authorities conduct customs control and monitoring of persons leaving or entering the country, inspection of relevant documentation, arrest people wanted by Interpol, and prevent the release of what is considered dangerous for the country. A customs duty is a tariff or tax on the export of goods. Commercial goods not yet cleared through customs are held in a customs area, often called a bonded store, until processed. All authorized posts are recognized as customs area.

Uzbek Customs in brief

Customs on the territory of Uzbekistan was functioning already in the Great Silk Road times at trade caravans’ routes. Prior to obtaining Independence there were only two Customs located at the border with Afghanistan and International Tashkent Airport. They were under Moscow management. In 1991 after declaring Independence of Uzbekistan National Customs Service was established. In January 1994 after reorganization it was included into the State Tax Committee as Central Customs Administration. In July 1997 the Central Customs Administration was transformed into State Customs Committee with direct subordination to the Cabinet of Ministers. At the end of August 1997 the Parliament adopted the Customs Code and Customs Tariff Law of the Republic of Uzbekistan.

Structure of the State Customs Committee comprises the Central Customs Administration and regional divisions, Divisions of Karakalpacstan, SCC Tashkent “AERO” and Customs Posts and checking points, National Dog Training Center, the Higher military Customs Institute.

The Head of the Committee is Chairman, who has the First Deputy Chairman and three Deputy Chairmen.

The principal functions of the Customs Service involve protection of society, economic interests of the Republic and the revenue. This includes the provision of an effective border control infrastructure to ensure people, goods, means of transport entering and departing the country comply with the legislation of Uzbekistan. It also involves the collection of duties and taxes on imported and exported goods, as well as on certain locally produced such as alcohol and tobacco.

Using previous experience the Customs Service continues developing in accordance with International standards and norms. In 1998 a new Customs Code, the Law on the Customs tariff of the Republic of Uzbekistan and the Law on Customs Service entered into force.

Republic of Uzbekistan is a member of 95 International Conventions, 15 of them relating to Customs matter. In 1999 Uzbekistan became a member of the International Convention on the Harmonized Commodity Description and Coding System. It came into force for Uzbekistan since January 1, 2000.

Specialists for Customs laboratories are trained at the Central Customs Laboratory, which was set up and equipped with the assistance of KES in the frame of TACIS Program. The Laboratory maintains close contracts with the WCO’s Directorate on Nomenclature and Classification with assists it in classification matter and further development.

At the National Detector Dog Training Center dog handlers are trained. In future it is intended to use these training facilities on the regional level for the Customs Service of the Central Asian Republics.

During years of Independence active measures have been taken to determine direction of renewal and ensure progressive development of the State.

Main principals of legislative, economic and organizational regulation of Customs matter were also determined during that time. Uzbek Customs had been developing in the direction of harmonization and unification with the approved international standards and practices. This process is an essential element of economic reforms in the external activities of the State; it assists Uzbekistan’s integration into the world economic community.

Membership of Uzbekistan in International Conventions and arrangements requires working out principles of Customs control over the export of such specific goods as arms, armament, ammunition, nuclear and toxic materials, illicit narcotic drugs and psychotropic substances, endangered species of wild flora and fauna, intellectual property rights.


2. Structure of the State Customs Committee of the Republic of Uzbekistan. The structure of the Customs Committee of the republic of Uzbekistan

In accordance with the decree of the President of the Republic of Uzbekistan dated April 12, 2018 № 5414 "On measures for radical improvement of the activities of the state customs service of the Republic of Uzbekistan» was approved:

organizational structure of the State customs service of the Republic of Uzbekistan;

structure of the Central administration Of the State customs Committee of the Republic of Uzbekistan;

typical structure of division’s administration of the State customs Committee of the Republic of Uzbekistan in the Republic of Karakalpakstan, regions, Tashkent and specialized customs complex

“ Tashkent-AERO”;

a typical structure of a border customs post;

the standard structure of the customs post of foreign economic activity;

the maximum staffing level of the division’s administration of the of the State Customs Committee for the Republic of Karakalpakstan, regions, Tashkent city and the specialized customs complex “Tashkent-AERO”;

the list of customs posts of the S

tate Customs Committee of the Republic of Uzbekistan;

the list of liquidated customs posts of the State Customs Committee of the Republic of Uzbekistan;

Regulations on the passage of service in the bodies of the state customs service of the Republic of Uzbekistan;

Disciplinary Charter of the State Customs Service of the Republic of Uzbekistan;

“Roadmap” for the development and wide implementation of information and communication technologies in the activities of the customs authorities of the Republic of Uzbekistan for 2018-2020.

According to the Resolution of the President of the Republic of Uzbekistan

№PP-1595 «About measures on the further perfection and increase of efficiency of activity of bodies of the State customs service» from August, 10th, 2011, with a view of increase of efficiency of activity of customs posts, strengthening of their personnel potential taking into account real conditions, strategic importance of directions and amounts of works, and also strengthening of stimulation of attraction in a primary link of customs bodies of highly skilled experts, the system of categories the customs posts (complexes), including outcategorial customs posts, posts of the first and second category is entered. It is established that:

To out categorical to customs posts (complexes) all railway frontier posts frontier posts (complexes) and customs posts of foreign trade activities through which take place the basic volumes of cargo and passenger transportations, the greatest quantity of all kinds of vehicles concern;

Stationary customs posts concern the first category, as a rule, with a round-the-clock operating mode through which take place the considerable volumes of cargoes transported by motor transport, and also frontier customs posts in the airports of the regional centers;

Other frontier customs posts and customs posts of foreign trade activities concern the second category.



3.Obligations of the customs authority. Obligation of the customs authority

The customs authorities are obliged to do the following:



  • to participate in the implementation in the Republic of Uzbekistan of the unified customs policy;

  • to implement efficient control with a view to ensure that the customs law is strictly observed and all customs payments are accurately and timely discharged;

  • to provide every kind of assistance in protecting the state security, public order, life and health of citizens as well as environment;

  • to develop and publish, according to the established procedure, regulatory and normative documents governing the application of the customs law;

  • to opportunely inform legal and natural entities on the rights they are granted and obligations to be undertaken when conveying goods and means of transport and crossing the customs border;

  • to issue special permits (licenses) to carry out certain lines of activity in accordance with the established procedure;

  • to keep the state and commercial secrets, which have been made available to the customs authorities as a result of fulfilling their official duties.


4.Ethics of Customs officers.

Corruption can destroy the efficient functioning of any society and diminish the ability of the Customs Service to accomplish its mission. A corrupt Customs Service will not deliver the revenue that is properly due to the state; it will not be efficient in the fight against illicit trafficking and will obstruct the growth of legitimate international trade and hinder economic development.

Customs has important public responsibilities and must demonstrate high ethical standards to inspire public confidence in the integrity of the service. The community has a right to expect that the behaviour of Customs staff will be in line with their expectations – that is courteous, efficient and above all, ethical.

Ethics deals with the fundamental issues of practical decision-making, and its major concerns include the nature of ultimate value and the standards by which human actions can be judged right or wrong. Ethics is a set of principles which determines standards of personal and professional behaviour. It is not just obeying the law, or sticking to rules and regulations; ethics goes beyond the law to include the way of making and justifying decisions when it is not completely clear what is the right or wrong thing to do.

While there is no set of rules capable of providing answers to all ethical questions which arise, a code of conduct may serve as a guide to solving issues for those working in Customs, and those who have dealings with officers of Customs. In many countries it provides the framework for appropriate conduct in a variety of contexts and establishes standards of behavior expected of Customs officers. "The Code of Ethics and Conduct Booklet" developed by the Australian Customs Service emphasizes the following issues:



"...Personal Behaviour. Customs officers are to: perform official duties with skills, care, diligence and impartiality, using authority in a fair and unbiased way; observe acts, regulations, instructions and lawful directions; provide the public with service in a professional manner; not take improper advantage of any official information acquired in the course of official duties..."

"Criminal offences. All officers of Customs must comply with the law. Breaches of criminal law will lead to prosecution and G’ or disciplinary action...

Offences relating to legislation which Customs administers are regarded most gravely when committed by Customs officers. Customs officers who commit offences involving prohibited drugs, fraud, accepting bribes, or illegal importation or exportation of goods will be subject to disciplinary action, in addition to any penalty applied as a result of criminal proceedings..."



"Gifts or Benefits. The offering of gifts and G’ or benefits may be seen as an attempt to influence a decision which an officer is required to take. ..."

The Customs Service has no right to public recognition or trust if its staff break the law habitually. Maintaining an environment that encourages ethical behaviour among all Customs staff must be a high priority for each officer. Customs authorities need to promote a culture which includes such values as honesty, fairness, accountability, professionalism and integrity.

The CCC's Arusha Declaration defines integrity as a science concerning discipline, professional ethics, courtesy, personal integrity and strictness.

It is important that Customs officials establish a code of conduct involving rewards and punishments which should lead to self-discipline and that all staff demonstrates an exemplary level of personal ethics to project an image of Customs that is above reproach.



  1. Customs Control. Forms of Customs Control.

  1. Customs Control

  2. Customs control is the whole complex of measures implemented by the customs authorities to enforce the customs law and the relevant international agreements signed by the Republic of Uzbekistan.

  3. Forms of the customs control.

Forms of customs control are:

1- verification of documents and information;



  1. - oral questioning;

  2. - obtaining information;

  3. - checking of marking of goods;

  4. - customs inspection;

  5. - personal examination;

  6. - customs identification;

  7. - customs surveillance;

  8. - inspection of premises and territories;

  9. - accounting, test accounting and inventory of goods and means of transport;

  10. - customs control after release of goods.

  11. Duration of the customs control.

  12. The introduction of the customs control commences.

  13. - When importing commodities and means of transport onto the customs territory – from the date commodities and means of transport are transferred across the Republic’s customs border;

  14. - When exporting commodities and means of transport from the Republic’s customs territory – from the date the customs declaration has been accepted.

  15. The customs control has to be terminated at the date commodities and means of transport are released for free circulation or at the date they are transferred across the customs border according to a corresponding customs regime applied to them, unless otherwise stipulated under the law.




6. Customs payments.

Customs payments

The transfer of goods across the customs border and in other cases

stipulated by the present customs Code shall be paid the following customs

- payments :

- customs duties;

- value added tax;

- excise tax; customs duties.

Legislation may establish other customs payments. The rates of customs duties and taxes established by the President of the Republic of Uzbekistan.

The customs duties include import, export, special (special, antidumping and compensation) and seasonal customs duties.

Import customs duty is paid when importing the goods into the customs territory.

Export customs duty is payable on export of goods from the customs territory.

Special (special, antidumping and compensation) customs duty shall apply in order to protect the economic interests of the Republic of Uzbekistan in the order established by the legislation.

Seasonal duties are used for operative regulation of importation into the customs territory and export from this territory of goods. While rates of customs duties under the customs tariff, do not apply. The period of validity of seasonal duties cannot exceed six months from the date of their establishment.

The goods moved across the customs border, are subject to value added tax and excise tax in accordance with tax and customs legislation.



The Customs duty is one of the main payments, charging by customs authorities in transferring the goods through customs border of the Republic of Uzbekistan.

Customs duties are charged for the Commission of the customs bodies of the following actions or procedures:



  • customs clearance;

  • customs clearance outside the designated places, and (or) outside working hours of customs bodies;

  • storage of goods in a customs warehouse owned by the customs authority;

  • customs support of vehicles; the adoption of preliminary decisions;

  • authorization for processing of goods outside the customs territory and for processing of goods on customs territory; the training of a specialist on customs clearance; issuance, re-registration (renewal) and renewal of the qualification certificate of a specialist on customs clearance;

  • the inclusion of intellectual property objects in the Customs register of intellectual property objects;

  • Customs clearance of imported cash foreign currency by legal entities.

  • Rates of customs duties established by the Cabinet of Ministers of the Republic of Uzbekistan.

Customs tariff is a set rate of customs duties applied to goods moved across the customs border, systematized according to the Commodity nomenclature of foreign Economic activity of the Republic of Uzbekistan.

When conducting foreign trade policy for certain types of goods may be imposed tariff rate quotas.

Tariff quota is a measure of tariff regulation of import of goods into the customs territory or export from, providing for the use within a certain period of low rates of customs duty for import or export of a specified quantity of goods compared with the rate of customs duties applied in accordance with the customs tariff.

If the goods are imported on customs territory or exported from this territory more than a set number (quota) applied rate of customs duty under the customs tariff.

Tariff quotas, the method and procedure of their distribution between participants of foreign economic activity are determined by the legislation.

The payer of customs payments (further — the payer) are:

declarant;

customs broker, if it is stipulated in the contract with the declarant;

the owner of the customs warehouse, free warehouse, duty free shop, the carrier in the case of non-compliance with the requirements and conditions of application of customs regimes;

Operators and providers of postal service international mail and courier shipments in case of loss or extradition without implementation of customs control of international mail and Express shipments under customs control.



Any interested person is entitled to pay of the payer of customs payments.


7. Customs clearance.

Section VI. Customs clearance

Chapter 36. General provisions

Article246. Production of customs clearance

Customs clearance subject to the goods placed by an authorized person under the

chosen customs regime, and the vehicle.

The procedure of customs clearance is applied depending on kinds of goods transferred across the customs border, according to used regimes of transportation, categories of natural persons moving goods and vehicles.

Customs clearance is performed regardless of the country of origin or of destination of the goods, the purpose of moving through the customs border and customs territory.

In accordance with international treaties of the Republic of Uzbekistan in order to simplify and accelerate the customs clearance can be applied to documents of other States used for customs control.

Article 247. The time and place of customs clearance

Customs clearance is performed at the place of location of customs bodies and during their work.

Customs clearance can be done in other places and working hours of the customs authority upon request of the declarant or other authorized person and for his account. Persons interested in customs clearance, directly produced in their territories or in their premises and not at the locations of customs authorities, provide these authorities office and residential premises, equipment and means of communication free of charge.

Article 248. The beginning and completion of customs clearance
Customs clearance begins from the moment of submission to customs authority of documents in respect of goods and (or) vehicles, and in the cases provided for in article 162 of this Code, an oral statement or other actions proving the intent of the physical person to carry out customs clearance.


Customs clearance is completed upon settlement of relations between the customs authority and the declarant or an authorized person associated with the placement of goods under customs regime and (or) the completion of this customs regime, the calculation and payment of customs duties or committing other actions envisaged in this Code.

Customs clearance of goods and (or) the vehicles moved across the customs border, is terminated after:

the implementation of veterinary, phytosanitary, environmental and other types of state control in the cases stipulated by the legislation;

verify the existence of permits, if the receipt of these documents, provided for by legislative acts.

Customs clearance of goods and (or) vehicles and verification of the submitted documents is carried out by the customs body within three working days from the date of acceptance of customs Declaration and submission of all necessary documents and information. The specified term does not include the time required to monitor the goods and (or) vehicles other state agencies.

Article 249. The documents and information required for customs clearance
For customs clearance, the customs authorities must be submitted to the documents and information the list and the deadlines which are established by this Code. Customs clearance of goods is carried out in the presence of information about payment of customs payments (except in the case of granting a deferral or installment payment of customs charges) in the account of the payer in the information system of customs authorities submitted by servicing banks (treasuries).

When carrying out customs clearance of goods, placed under the appropriate customs regime which requires obtaining of permits, the customs authority shall verify the existence of such a document in the information system of the customs authorities. In the absence of relevant permits in the information system of customs authorities customs authorities have the right to refuse to customs clearance.

Executive of the customs body responsible for allowing the release of goods without proper permits as specified in part three of this article, shall be liable in accordance with the established procedure.

The list of documents and information required for customs clearance shall be published on the official website of the State customs Committee of the Republic of Uzbekistan.

Article 250. Presence of authorized persons while customs clearance

Authorized persons may, and on request of the customs body must be present during customs clearance of goods and (or) means of transport and to assist officers of customs in the customs clearance.

Article 251. Simplified procedure of customs clearance of certain goods

Simplified procedure of customs clearance of certain goods includes: delivery of the goods from the customs body of departure to the customs body of destination without the use of the measures provided for by article 222 of this Code; the placement of goods on the places without the status of a customs warehouse; implementation of customs clearance of goods based on copies of shipping documents and then giving them to the originals;

to verify documents at customs registration of the cargo customs Declaration without sampling the goods.

Simplified procedure of customs clearance of certain goods can include other measures in accordance with the law.

Customs clearance transferring through the customs border of goods required for liquidation of consequences of accidents or force majeure, as well as goods sent as humanitarian aid, perishable goods, live animals, radioactive materials produced as a matter of priority and simplified procedure.

8. Customs duties. Types of Customs duties.

The Customs duty is one of the main payments, charging by customs authorities in transferring the goods through customs border of the Republic of Uzbekistan.

In the Republic of Uzbekistan are used import, export, seasonal and special (special, antidumping, compensation) customs duties.



Import and export customs duties

Import customs duties are determined as specified by the international agreements signed by the Republic of Uzbekistan.

The maximum rates of import customs duties charged on commodities imported from a country, in whose respect the Republic of Uzbekistan applies the most favored nation regime, are specified by the current law.

In cases where commodities are imported from a country, in whose respect the most favored nation regime is not stipulated under its trade and economic relations with the Republic of Uzbekistan, or if a country of origin of commodities imported to the Republic is not determined, the rates of import customs duties are doubled, with the exception of cases where certain tariff related preferences are granted by the Republic of Uzbekistan as specified under the present law.

The rates of import and export customs duties are determined according to the procedure established by the Cabinet of Ministers of the Republic of Uzbekistan.

Seasonal duties

Specified by the Cabinet of Ministers of the Republic of Uzbekistan, the seasonal customs duties are used for the purpose of efficient regulating imports to and exports from the Republic of Uzbekistan of various product categories. At the same time, the rates of customs duties stipulated under the customs tariff are not applicable. The period of the seasonal duties’ validity should not exceed 6 month from the date they have been introduced.



Special duties

Special duties charged on imports are considered to be a protective measure used in cases where the import of commodities onto the customs territory of the Republic of Uzbekistan is effected under the terms and in quantity which are damaging or threatening to cause any material damage to domestic manufacturers of similar commodities, or those actually competing with imported commodities, Special duties may also be seen as a retaliatory measure taken in response to certain discriminative or other actions by other countries in respect of the Republic of Uzbekistan, which appear to infringe its economic interests.



Anti-dumping duties

Application of the anti-dumping duties is permissible in the following cases:



  • when commodities are imported onto the Republic’s customs territory at the price which is somewhat lower than their real cost fixed in a country of import at the date of their importation, provided such a transaction appears to damage or threatens to cause any material damage to domestic manufacturers of similar commodities, or that hampering the development or expansion of production of similar commodities in the Republic of Uzbekistan;

  • when commodities are exported from the Republic’s customs territory at the price which is somewhat lower than their real cost fixed on the domestic market at the date of exportation, provided such an export transaction appears to damage or threatens to cause any material damage to domestic manufacturers producing similar commodities, or that hampering the development of fair competition between manufacturers operating in the Republic of Uzbekistan

  • .

Compensatory duties
The compensatory duties are applicable in the following cases:

  • when commodities imported onto the customs territory of the Republic of Uzbekistan have been produced or exported with the help of direct or indirect subsidies. On condition that such an import operation appears to damage or threatens to inflict any material damage to domestic manufacturers of similar commodities, or that impeding the development or expansion of production of similar commodities in the Republic of Uzbekistan;

  • when production or exportation of commodities from the Republic of Uzbekistan have been subsidized, no matter directly or indirectly, provided such an export operation threatens to inflict any material damage or infringes the Republic’s economic interests



Terms specified for the application of special duties

The special duties may be applied following an inquiry held on the initiative of the state administration authority according to the established procedure.

the rates of special duties are specified by the Cabinet of Ministers for every separate case, with their size being equivalent to the total value of the price’s antidumping understatement, subsidies allocated and damage caused.
9. Passenger Customs declaration.

Declaration (came from Lat. Declaratio - ad proclamation) - 1) a formal statement , usually in the form of a declaration proclaims the fundamental principles of the foreign and domestic policy, programmatic positions of political parties, the main provisions of international organizations in a particular area of international relations, and 2) the name of some official documents concluding statement with the message required information, such as : trade declaration , tax declaration , the customs declaration. Customs Declaration is a document drawn up in the prescribed form. It contains information on goods, selected customs procedure, as well as other information necessary for the release of goods. Passenger Customs declaration is used for customs control and clearance of the national currency of the Republic of Uzbekistan, foreign exchange, currency values ​​, goods, vehicles and other items through the customs border of the Republic of Uzbekistan by individuals and not intended for production or other commercial activity. Passenger Customs declaration is filled by a person under 16 years of age, at each crossing the customs border of the Republic of Uzbekistan through established checkpoints on the state border of the Republic of Uzbekistan (in airports, railway stations, river ports), as well as each of the sending and receiving - abroad unaccompanied baggage .Declaration shall be filled in duplicate. One copy of the declaration remains in the files of the customs authority, a second copy is given to the person who has filled in, and forms the basis for the importation or exportation of goods specified therein and objects. Declaration forms are made in Uzbek, Russian and English languages. A person may make a declaration of choice in one of these languages, which he is fluent.


10. Cargo customs declaration.

CARGO CUSTOMS DECLARATION

CARGO CUSTOMS DECLARATION (CCD) is the basic document used for declaring goods and transportation means transferred through the customs border under foreign trade transactions concluded by legal and physical entities that are engaged in entrepreneurial activities: changes to the customs regime. The CCD is composed as customs clearing activities are conducted:

a) for goods subject to customs duties and taxes;

b) for goods, which measures of economic policy (licensing etc.) are applied to;

c) for goods, the customs value of the batch of which, exceeds an amount equivalent to 1000 US dollars.

The CCD serves the goals of customs duties imposition, performs controlling functions, simplifies customs formalities and appears to be the basis for forming customs statistics. The CCD package is composed of four sewed-in pages (the main page), and, when a batch includes several names of goods, additional pages. The main page is used to indicate information on goods of one and the same name provided one and the same customs regime is established for such goods. Each of the additional pages gives the possibility to declare goods of other three names. Goods addressed by one consignor to one consignee under one foreign trade contract (agreement) that are imported through one and the same checkpoint, using one and the same mode of transport, and that are offered for customs clearing simultaneously regardless of the number of transportation means and shipping documents, are declared as one batch. The CCD must be submitted to a customs authority not later than 15 days of the date of notifying the customs authority of the arrival of the goods at a temporary warehousing facility, or at a customs warehousing facility. Should the above-mentioned conditions have been met, a CCD is taken for customs clearing activities, registered in a special log, and, from then onward, the CCD becomes a document evidencing facts of legal importance.





11. Customs Control Zone.

Procedure for creation of the customs control zone

This Procedure is developed according to the Customs code of the Republic of Uzbekistan and determines the procedure for creation and functioning of the customs control zone in places of the customs clearance of the goods, vehicles, passengers, their hand luggage, luggage, including separately the following, currency and the international mailings in the territory of the Republic of Uzbekistan.



1. The terms used in this Procedure:

the customs control zone - specially allocated and designated part of customs area of the Republic of Uzbekistan within which for the purpose of implementation of customs control maintenance of the specific mode of moving of persons, the goods and vehicles is necessary;

production and other business activity in the customs control zone - performed in the customs control zone from permission and under control of customs office activities of state bodies and any business entities, not interfering accomplishment of functions of customs office;

mode of the customs control zone - the procedure for moving of persons established by customs office, the goods and vehicles through borders of the customs control zone and in its limits, and also the procedure of production and other business activity;

check point - the territories which were on the customs border of railway and automobile transitions, sea and river ports, the airports and the airfields open for the international messages (the international flights), and also other specially equipped place where other types of control and moving through the customs border of the Republic of Uzbekistan of persons, the goods and vehicles are performed customs both.



2. Places of creation of customs control zones

Customs control zones are created along the customs border of the Republic of Uzbekistan, in places of the customs clearance, in the zone of activities of customs offices and in other places determined by customs offices.

The customs control zone can be established for the period of carrying out the customs clearance and control out of the places determined for this purpose. Its limits in these cases are determined by the official of the customs office appointed for implementation of specified procedures.

Customs control zones are created by the order of the chief of territorial administration of the State Customs Committee (SCC) in coordination with Council of Ministers of the Republic of Karakalpakstan, khokimiyats of areas and Tashkent on territoriality in which the specific sizes and borders of these zones shall be specified.



3. Limits of customs control zones are determined by the physical geographical and local conditions , the nature and intensity of foreign trade and economic and industrial activity , and other factors that directly affect the maintenance of the regime established in it . Customs control zone designated by appropriate signs. Area of ​​customs control zone should be sufficient to complete all the required customs procedures in full. Within the area of ​​customs control Customs authorities established routes movement of persons, goods and vehicles. Where necessary, the routes are consistent with the units of border troops and administration of the organization on whose territory shall serve the cuauthorities of the Republic of Uzbekistan. Routes are a pointer in Uzbek, Russian and English languages, executable on a single sample.

4. Responsibilities of those drivers and vehicles crossing the customs control zones

Persons and vehicles moving through the border and customs control zone within it must:

- Stay in places determined by the customs authority and resume movement only with their permission ;

- Move goods and vehicles only on the specified routes to avoid deviations from them without the permission of customs officials ;

- Produce on demand of customs officials the goods and vehicles, as well as the documents and information required for customs control



12. Free Economic Zones. (FEZ)

A: I say, did you hear anything about free economic zones?

В: What actually interests you about them?

A: Well, I have a lot of questions. What are they? Who organized them? What is...

В: Not so many questions at once, please. Free economic zones were formed on the initiative of local authorities with the permission of the central government of Russia. They are considered to be independent territory economic structural formations1 with a special currency-financial, legal, customs and organizational-social system.

A: What are they meant for?

В: Their main objective is to provide more favorable conditions for the development of foreign economic links.

A: Does that mean that they are created to protect the interests of foreign capital?

В: Exactly. They are supposed to attract foreign investments, technologies and products into the Russian economy. And not only this. In addition, these zones should help in the development of domestic production on the basis of modern achievements in science and technology.

A: Are all these zones alike?

В: No, they are not. As a matter of fact, they are divided into three groups.

A: What kind of groups are they? Could you describe them in detail, please?

В: Certainly. The first group includes customs which are frontier zones. They are usually created at sea or river ports, at large frontier railway junctions and at airports. The second group is scientific engineering zones.

A: What are they intended for?

В: Foreign potential is attracted here to develop some of the directions in science and engineering, and to achieve advanced gains in modern technology. But the largest and the most important is the third group that is general economic zones. Usually they represent a part or the whole of the territory of the administrative region or area and also large port cities.

A: Are free economic zones given any special rights?

В: Of course they are. Being an integral part of the territory of the country, a free economic zone enjoys the main right to define its social and economic policy independently if this does not contradict the rules and laws of Russia. It means that authorities of the zone can regulate export-import transactions, set the order of entry, exit and stay for foreign citizens on its territory, and establish direct foreign economic and cultural links.

A: What are tax privileges in a free economic zone?

В: Authorities of the zone have the right to carry out budget and taxation politics of their own within its territory. They independently develop the system of taxation, set financial and other privileges starting with world tax rates and preferences.

13. Exhibition goods.

In accordance with the customs regulations in respect of exhibition goods the participant of exhibition events sends his enquiry, specifying his data, name of the exhibition, nomenclature of goods and type of transport to ensure delivery of cargo to the exhibition and to avoid delays in customs registration.

The participant submits in advance the schedules of cargo arrival to the exhibition, indicating the number of consignments, their weight and sends invoices, packing lists prepared in accordance with the requirements of the Customs authorities of the Republic of Uzbekistan.

The participant must bear in mind that customs permits temporary import of exhibition goods only on the condition of their 100% identification.

Exhibition goods as any other goods are subject to customs control. In the process of customs clearance the customs officials examine exhibition goods to see whether the data declared by the participant in the shipping documents coincide with the contents. In case some discrepancies in quantity, quality and some other characteristics of the goods are detected the Customs authorities have the right to initiate the procedure on a violation of the customs regulations.

Customs controls over the coding of goods declared by the participant and is competent to change the coding to make it consistent with the customs legislation of the Republic of Uzbekistan.

The participant must bear in mind that after the exhibition is over customs executes the export formalities for exhibits. During this process customs officials examine the cargo to see the conditions of goods declared for return export correspond to those in fact. If some of the goods are absent, replaced or contain unspecified enclosures, the Customs authorities are competent to initiate the procedure connected with a violation of the customs regulations.
14. Smuggling of Undeclared Goods.


goods attracting high rates of Customs duty, e.g. cigarettes, alcohol, automobiles, jewelry;

  • goods subject to national prohibitions and restrictions, e.g. currency, heritage goods, arms, agricultural livestock, drugs, pornographic material, government subsidized goods, items subject to CITES listing, goods subject to religious and cultural observance;

  • goods subject to international trade sanctions, e.g. goods subject to UN controls, hi-tech equipment;

  • goods subject to international control, e.g. radioactive materials, toxic waste.

Whilst smuggling may occur for different reasons there are primarily only two types of smugglers:

  1. The Commercial or Professional Smuggler – whose principal objective is to get their contraband into or out of a country so that it can then be sold for high profits, e.g. drugs, cigarettes;

  2. The Personal Smuggler – whose aim is to acquire goods at a lower cost to themselves or to have goods which they ordinarily would not be allowed to possess (обладать) e.g. CITES listed goods, weapons.

It should be noted that the same goods can be smuggled by both types of smugglers but for quite different reasons. Weapons for example may be smuggled by the professional smuggler or “gun runner” so that the weapons may be sold for high prices to terrorist organizations that ordinarily would not be able to acquire the weapons. Conversely the same weapons may be smuggled by a gun enthusiast for their private collection.

Smuggling can occur at any time and across any part of your border. However, the places where smuggling occurs can be grouped in two distinct areas:



  • at Customs control points e.g. designated ports and airports, international passenger terminals, mail exchanges, border posts, warehouses, free trade zones, etc.

  • In those areas outside of normal Customs control, e.g. across remote coastlines or borders, remote airfields, unmanned ports, whilst the goods are in transit.

  • Traditionally smuggling methods are described by either the type of person doing the smuggling or the method used to transport the goods. Listed below are the most common smuggling methods:

Method

Concealment (Сокрытие)

Crew of commercial ship and aircraft

Hidden onboard and then walked ashore by themselves or a shore side accomplice

Commercial cargo including articles of mail

Extra cargo not declared, or in false compartments or hidden inside legitimate cargo

International air, road, ail or sea passengers

Hidden in either their baggage or on or in their body

Bus or truck drivers

Hidden in the vehicle and retrieved after passing through the border

Owners/operators of small craft and light aircraft

Hidden onboard then either walked off, or off loaded in a emote location where they are met by shore side contacts or hidden for later retrieval



15. The job of a customs officer.


16. Wild fauna and Flora.

(Handout 1)

Wild Fauna & Flora (CITES)

At a time when the protection of our planet’s heritage has become a concern of all its peoples, there is an urgent need for officials from all over the world to co-operate in preventing animal and plant species from disappearing for ever.

The illicit international trade in plants and animals is a form of crime which has expanded considerably in recent years. If exploited rationally, plants, animals and their products constitute an often important resource. The Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES) is intended (предположенное) to ensure that the licit trade in species which are threatened inverse by international trade. However, without the involvement of the Customs officials, who check goods at frontier, CITES cannot achieve its objectives. On July 4, 1996, the Secretariats of World Customs Organizations and CITES signed a Memorandum of Understanding (MOU).

It is estimated that, each year, the trade in animals, plants and their parts and products involves:



  • 25000 to 30000 primates

  • 9 to 10 million orchids (approximately 2 million of these being wild specimens)

  • 2 to 5 million live birds

  • 500000 wild parrots and parakeets

  • 10 million reptile skins

  • 15 million furs

  • Several million frogs’ legs

  • 7 to 8 million cacti

  • Over 500 million tropical fish …

That trade represents a turnover of more than US $ 6 billion. Certain specimens can command high prices:

  • A trained falcon is worth between US $ 5000 and 20000

  • A parrot may fetch between US $ 20000 and 40000

  • A kilogram of musk from the musk deer is worth US $ 50000

  • A shawl made of Tibetian antelope wool is worth up to US $ 35000

  • An orchid may be worth US $ 2000

  • A candelabra cactus is worth US $ 7000.

In order to prevent excessive international trade leading to the disappearance of animal and plants species, States drew up a Convention: the Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES). It was signed in Washington (United States) on 3 March 1973 and entered into force on 1 July 1975. There are now more than 140 Contracting States.

In order to apply this Convention, each State has to adopt national legislation which lays down penalties for offences and, very often, provides for measures more binding than the Convention itself. That legislation determines the powers of the various government services responsible for applying the Convention; in particular, it lays down the powers of the Customs.




17. GENERAL ASPECTS OF RISK MANAGEMENT IN THE CUSTOMS AUTHORITIES OF THE REPUBLIC OF UZBEKISTAN

Risk is a degree of probability of non-compliance with customs legislation; (риск - степень вероятности несоблюдения таможенного законодательства; )

risk indicators - certain criteria with predefined parameters, deviation from which or compliance with which allows to select the object of control; (индикаторы риска - определенные критерии с заранее заданными параметрами, отклонение от которых или соответствие которым позволяет осуществлять выбор объекта контроля; )

risk profile - a set of information about the risk area, risk indicators, as well as instructions on the application of necessary measures to prevent or minimize risks;( профиль риска - совокупность сведений об области риска, индикаторах риска, а также указания о применении необходимых мер по предотвращению или минимизации рисков;)



risk area - separate grouped objects of risk analysis for which application of separate forms of customs control or their combination is required, as well as increase of their efficiency; (область риска - отдельные сгруппированные объекты анализа риска, в отношении которых требуется применение отдельных форм таможенного контроля или их совокупности, а также повышение их эффективности;

risk assessment-systematic determination of the possibility of risk and consequences of violations of customs legislation in the event of its occurrence; (оценка риска - систематическое определение возможности возникновения риска и последствий нарушений таможенного законодательства в случае его возникновения;)

risk level - the state of risk determined depending on the probability of occurrence of risk and possibility of consequences of risk; ( уровень риска - состояние риска, определяемое в зависимости от вероятности возникновения риска и возможности последствий риска;)

risk analysis-systematic use of information available to customs authorities to determine the circumstances and conditions of risks, their identification and assessment of the likely consequences of non-compliance with customs legislation; (анализ риска - систематическое использование имеющейся у таможенных органов информации для определения обстоятельств и условий возникновения рисков, их идентификации и оценки вероятных последствий несоблюдения таможенного законодательства;)

risk management-systematic work on the development and practical implementation of measures to prevent and minimize risks, assess the effectiveness of their application, as well as control over customs operations, providing for continuous updating, analysis and revision of the information available to the customs authorities.(управление риском - систематическая работа по разработке и практической реализации мер по предотвращению и минимизации рисков, оценке эффективности их применения, а также контролю за совершением таможенных операций, предусматривающая непрерывное обновление, анализ и пересмотр, имеющейся у таможенных органов информации.)

Decree of the President of the Republic of Uzbekistan “About measures on radical improvement of activity of bodies of the State Customs service of the Republic of Uzbekistan” № 5414 dated 12.04.2018

One of the most important directions of reforming the customs authorities of the Republic of Uzbekistan is defined:



  • transition from «total» customs control to risk management system, which allows to determine objects of customs control on the basis of comprehensive analysis, as well as to reduce administrative barriers for participants of foreign economic activity.

  • It is planned to establish in the structure of the State Customs Committee of the Republic of Uzbekistan the Division for Monitoring and Risk Assessment, the main tasks of which are defined;

  • introduction of an automated risk management system in the customs authorities, which provides for the concentration of forces and means for the control of goods and participants in foreign economic activity with a high degree of risk of violation of customs legislation;

  • (внедрение в таможенных органах автоматизированной системы управления рисками, предусматривающей сосредоточение сил и средств для контроля товаров и участников внешнеэкономической деятельности с высокой степенью риска нарушения таможенного законодательства;)

  • development of a methodology of target selection for customs control of consignment with high risk, including on the basis of the analysis preliminary information and random selection;


18. Customs privileges
Customs privileges granted to foreign diplomatic representative offices.

Foreign diplomatic representative offices in the Republic of Uzbekistan may import to and export from the Republic of Uzbekistan commodities, intended for the free of customs duties, provided the requirements imposed under the established procedure for the transfer of goods across the customs border are met. Payments charged for the storage and customs registration of goods at places other than the established ones and not in the customs authority’s office hours are an exception from the above-mentioned provision.



Customs privileges stipulated for diplomatic agents of foreign diplomatic representative offices.

Diplomatic agents of foreign diplomatic representative offices (including heads and personnel), as well as their family members residing with them who are not citizens of the Republic of Uzbekistan, may import to the republic of Uzbekistan commodities intended for their personal use, including goods required to set up house as well as export such commodities from the Republic of Uzbekistan, provided the compliance with the established procedure for the free transfer of goods across the customs border is ensured. Payments charged for the storage and customs registration of goods at places other than the established ones and not in the customs authority’s office hours are an exception from this provision.

Personal luggage of the set out persons may be subject to customs examination, if there are sufficient reasons to think that contains, either goods not intended for their personal use or goods, whose import to or export from the Republic of Uzbekistan are prohibited under the law or international agreements or regulated by special quarantine and other special rules of the Republic of Uzbekistan. Such an examination should be carried out in the presence of a diplomatic agent or his authorized representative.

Customs privileges granted to administrative and technical personnel of foreign diplomatic representative offices.

Administrative and technical personnel of foreign diplomatic representative offices and their family members residing with them, provided they are not citizens of the Republic of Uzbekistan or do not reside in the republic of Uzbekistan on a permanent basis to set up house free of customs duties, with the exception of payments charged for the storage and customs registration of goods being imported at places other than the established ones not in the customs authority’s office hours


19. Harmonized Commodity Description and Coding System.

The International Convention on Harmonized Commodity Description and Coding System (HS)

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