The decree comes into force on May 1, 2022, buxgalter.uz reports.

The document was adopted in accordance with the presidential decree “On measures to further improve the activities of justice bodies and institutions in the implementation of state legal policy”.

The regulation contains norms about (about):

•  methods for determining the customs value of goods and their application. There are 6 of these methods in total, and the first method is considered to be the main one, which is used in determining the customs value of goods imported on the basis of concluded foreign trade agreements. If it is impossible to apply the first method for determining the customs value of imported goods, the following methods are applied in sequential order. In this case, it is allowed to use the next method if the previous one cannot be used;
•  studying the existing relationship between the buyer and the seller and determining, on the basis of this, the customs value of the goods. In such a situation, the customs authority performs the following actions:

- checks the existence of agreements with the participants of this foreign economic activity and the existence of disputes on them;
- analyzes the available information directly or indirectly related to the contract;

•  determination of the customs value of digital products imported through a material carrier;
•  determination and revision of the customs value of goods imported without declaring or incorrectly specified in the declaration. The customs value of goods transported across the customs border in violation of the procedure established by law is determined based on the market price;
•  determination of the customs value of temporarily imported goods that are in free circulation and conditionally exempt from customs duties and taxes;
•  determining the customs value of goods that have been damaged, worn out, lost as a result of an accident, force majeure or for unknown reasons;
•  determining the customs value of goods for which customs privileges are applied.