Customs legislation
Relations related to determining the procedure for moving goods and vehicles across the customs border of the Republic of Uzbekistan, collecting customs payments, customs clearance, exercising customs control, as well as preventing, detecting and suppressing violations of customs legislation are regulated by the Customs Code of the Republic of Uzbekistan. https://lex.uz/docs/5535133
In accordance with Article 25 of the Customs Code, depending on the purpose of moving goods across the customs border, their customs clearance shall be conducted according to the following types of customs regimes:
1) export - is a regime when goods of Uzbekistan are exported outside the customs territory without obligation to re-import them;
2) re-export - is a regime when goods previously imported into the customs territory or a product of processing of goods placed under the customs regime of processing in the customs territory are exported from the customs territory without paying customs duties and taxes, without applying economic policy measures to goods and in cases established by Article 35 of this Code — with refund of customs duties and taxes paid upon its import;
3) temporary export - is a regime where goods in free circulation in the customs territory are exported for temporary use outside this territory with conditional exemption from customs duties and taxes without enforcing economic policy measures;
4) processing outside the customs territory - is a regime when goods of Uzbekistan are exported outside the customs territory for the purpose of processing and subsequent import into the customs territory of the products of their processing;
5) release for free circulation (import) - is a regime when goods that are imported into the customs territory remain in free circulation without the obligation to re-export from this territory;
6) re-import - is a regime when goods previously exported from the customs territory are brought back into the customs territory within the time established by Article 59 of this Code without paying customs duties, taxes and without applying economic policy measures;
7) temporary import - is a regime when goods are imported into the customs territory for certain period and are temporarily used with conditional exemption from customs charges or periodic customs charges and without applying economic policy measures;
8) processing in the customs territory - is a regime when goods are imported into the customs territory with conditional exemption from payment of customs duties and taxes for processing and export as processed products;
9) temporary storage - is a regime when any goods imported into the customs territory can be temporarily stored under customs control without paying customs charges and without applying economic policy measures from the moment of making them available to a customs authority of destination and until release according to the chosen customs regime and in the cases and on conditions specified in Article 177 of this Code;
10) bonded warehouse - is a regime when goods that are imported into the customs territory are stored under customs control in certain premises (locations) without paying customs duties, taxes and without applying economic policy measures and are intended for export from the customs territory;
11) free warehouse - is a regime when goods are placed in certain locations and territories without paying customs charges and without applying economic policy measures;
12) free customs zone - is a regime where goods are placed and used in certain locations and territories without paying customs charges and without applying economic policy measures;
13) duty-free trade - is a regime where goods are and are sold under customs control in the customs territory in locations determined by customs authorities without paying customs duties, taxes and without applying economic policy measures;
14) customs transit - is a regime when:
- imported goods are moved under customs control through the customs territory between a customs authority of departure and a customs authority of destination located at the customs border including through the territory of a foreign country;
- goods of Uzbekistan move through the territory of a foreign country between a customs authority of departure and a customs authority of destination located at the customs border;
15) destruction - is a regime where foreign goods are destroyed under customs control, including through making them unusable, without paying customs charges and without applying economic policy measures;
16) refusal (abandoning) in favor of the state - is a regime where an authorized individual abandons goods and transfers them to state ownership free of charge without paying customs charges and without applying economic policy measures.