Uzbekistan adopts new rules for calculating customs value of exports

The Cabinet of Ministers has approved regulations on determining the customs value of goods when exported from Uzbekistan. The document was published on Lex.uz.

Customs value serves as the basis for calculating duties and other fees payable by exporters. Authorities stressed that arbitrary or fictitious customs values for goods are not permitted.

One of the following methods may be applied when calculating the customs value of exported goods:

• transaction value of the exported goods (method No. 1);
• transaction value of identical goods (method No. 2);
• transaction value of similar goods (method No. 3);
• computed value method (method No. 5);
• fallback method (method No. 6).

Method No. 1 is designated as the primary method. If it cannot be applied, the other methods are to be used sequentially.

Thus, methods No. 2 and No. 3 are applied if the exporter does not provide documents confirming the customs value of goods. In such cases, customs authorities will use information on transactions involving identical or similar goods, based on documents submitted by the declarant or customs broker.

If no relevant data can be found, method No. 5 will be applied using information on production and export costs. Method No. 6 – based on customs authorities’ data on goods prices – will be used only if previous methods prove unworkable.

When method No. 6 is applied, customs authorities may rely on:

• the electronic database of cargo customs declarations;
• price data from alternative sources (manufacturer or supplier announcements, bulletins, price lists, stock exchange quotations, directories, and other reliable sources);
• reference information on global and domestic market prices;
• statistical data on intermediary fees, transport tariffs, discounts, and other relevant indicators.