1. Imports of goods to the Republic of Uzbekistan are carried out on the basis of an importer’s import contract (i.e. imports, centralized import, exchange and fair import contracts).

According to the “Regulations on the procedure for monitoring foreign trade operations” approved by the Cabinet of Ministers of the Republic of Uzbekistan dated 2003, September 30,No. 416, the importer- a legal entity - a resident of the Republic of Uzbekistan who has concluded an import contract with a non-resident of the Republic of Uzbekistan for importation of goods;

* In accordance with the current legislation, individuals carrying out business activity without the creation of a legal entity may import goods without concluding an import contract.

import contract is a contract concluded between the importer of goods and the non-resident of the Republic of Uzbekistan.

2. According to articles 55 and 56 of the Customs Code of the Republic of Uzbekistan, the customs regime of “Free circulation (import)” is a regime where the goods imported into the customs territory remain free without the obligation to withdraw it from this territory.

In case of payment of customs payments and observance of economic policy measures, the goods are placed under the customs regime of “Free circulation (import)” and receive commodity status which is freely circulated on the customs territory.

3. According to the Decree of the Cabinet of Ministers of the Republic of Uzbekistan dated 2015, July 20, №. 197 “About approval of the list of the documents submitted to the State Customs Service when carrying out of export-import operations”, the customs clearance of the goods imported under the customs procedure “Release to free circulation (import)” the following documents (except for permitting documents*) should be submitted to the Customs authorities:

- the customs cargo declaration, with the exception of cases of declaring of goods by filling of the passenger customs declaration in the order established by the legislation;

- Transportation documents (shipping documents according to the type of transport) and documents attached to the goods (invoice);

- certificate of origin (by the request of the interested person and its necessity in cases stipulated by the international agreements of the Republic of Uzbekistan).
* Permitting documents - that is the list of documents specified by the legislation, necessary for customs clearance of goods, submitted by competent bodies and included in the Single Automated Information System of the State Customs Committee of the Republic of Uzbekistan.

When submitting the export cargo customs declaration of the exporting country, the customs clearance of the goods imported into the territory of the Republic of Uzbekistan and included in the list of technological equipment, exempted from customs duties and the value added tax (March 24, 2013, registration number 2436) are made during the day. In case of absence of the customs declaration, the customs clearance is carried out in accordance with the established procedure.

Customs clearance of goods, including electronic forms, is carried out if there is information on payment of customs payments by the taxpayer’s personal identification number in the Single automated information system of the State Customs Committee of the Republic of Uzbekistan, provided by the servicing banks (treasury), (except for cases when payment is delayed  or permitted to make partly payments).

The State Customs Committee may refuse customs clearance in the absence of the relevant permit document in the Single Automated Information System of the State Customs Committee of the Republic of Uzbekistan.

4. By the request of the importer (including the entity engaged in entrepreneurial activity without establishment of a legal entity), all documents necessary for customs clearance, including documents of the competent authorities, may be provided on paper.

Customs clearance of goods in electronic form is made in accordance with the Resolution of the Cabinet of Ministers of the Republic of Uzbekistan dated 2018, July 31, № 605 “On further improvement of the order of electronic declaration of goods in customs”.

Except for the above mentioned documents, the Customs authorities are prohibited to request additional documents from the importer (including the entity engaged in entrepreneurial activity without establishment of a legal entity) including documents from other state authorities and public services.

5. According to the Decree “On additional measures to improve the monitoring of foreign trade operations in the Republic of Uzbekistan” of the Cabinet of Ministers of the Republic of Uzbekistan dated 2014, July 21, №199 the importer’s import contract information should be provided electronically, using e-sign, through the Single portal of interactive state services, to the Single electronic information system of Foreign Trade Operations (SEISFTO) of the State Customs Committee.

In accordance with the Regulations “On the Procedure for the Monitoring of Foreign Trade Operations” approved by the Cabinet of Ministers of the Republic of Uzbekistan dated 2003, September 30,  №416 the customs posts of the territorial departments of the State Customs Committee of the Republic of Uzbekistan are have to compare the data provided by the importer at SEISFTO with the customs cargo declaration data and if there are no differences, make a declaration of customs cargo under the procedure established by the legislation.