Explanations on replenishment of CCD in accordance with the Instruction on the procedure for replenishment of the customs freight declaration, registered by the Ministry of Justice of the Republic of Uzbekistan dated 2016, April 6, № 2773

In connection with the enactment of the Decree of the Ministry of Justice of the Republic of Uzbekistan dated 2016, April 21, No. 2773 on the Procedure for filling of the Customs Cargo Declaration (hereinafter referred to as the Instruction) some questions arise for the procedure of replenishment of some CCD points. To explanation these questions, to ensure that the guidelines are applied correctly, and to avoid any errors or omissions that may be clarified in the future.

1. According to Paragraph 11 of the Regulations, “in the cases of identification the names of persons, goods, means of transport and other data in Latin or other (Arabic, Chinese, etc.) alphabets’ letters, then such data shall be written in CCD in Latin, names written in Cyrillic alphabet shall be written in Cyrillic.”

For example: the name of the person – “Central Global cargo Gmbh”, “Xinjiang zhongtai chemical co., LTD”, “Маgnetic metallurgical complex”, Kupriyanov Igor Mixaylovich;

name of the vehicle - technical passport or official carriers - Toyota Land Cruiser, BMW 523i, MAN, Камаз, МАЗ;

the brand name – “Mars”, “Adidas”, “Алёнка”, “Русское поле”.

In recent years, special attention is paid to the protection of the right to intellectual property in the world, including the Republic of Uzbekistan. This is also reflected in Section 56 of the Customs Code (Protection of Intellectual Property Rights). Incorporation of this paragraph to the Instruction helps to fully fulfill the tasks assigned to the Customs authorities for the protection of the rights to intellectual property, and also to obtain from the CCD full and accurate information about FEA participants, goods and means of transport

2. It should be paid a high attention that an appropriate sign commenting that the goods in export regime are made by the exporter or not (“1” or “0” respectively) and for the goods in import regime that the goods are designed for the needs of the consignee or not (“1” or “0” respectively)should be put in CCD in paragraph 43 and not in section 3 of paragraph 1.
3. In the customs procedure of export and import, special attention should be paid to the fact that there has been a significant change in the order of filling graph- 2 (Exporter / Consigner) and graph- 8 (Importer / Consignee) of the CCD.

Acording to these changes:

- when filling the CCD for the goods under the customs procedure of export, if the goods exporter and the sender of the goods are different persons, ie if the sender sends the goods on the exporter’s behalf, or in other similar cases, in the second column of the CCD, the name of the exporter (the person who commissioned the goods sending) and then the sender's information should be mentioned. This should be done in accordance with the requirements of 2 Sub-Paragraph of 22 paragraph of the Instruction,

- when filling the CCD for the goods under the customs procedure of import, if importer and consignee are different persons, i.e. when the consignee accepts the goods on the importer's or other person's behalf, or in other similar cases, in the 8 column of the CCD, the name of the importer (the person who commissioned the goods delivery) and then the consignee’s information should be mentioned. This should be done in accordance with the requirements of 6- Sub-Paragraph of 22 paragraph of the Instruction.

Also, when placing into customs regimes of Goods Temporary Storage (IM70) and Customs Warehouse (IM74), there may be no data on the importer of the goods (financial regulator, final consumer), so that in these regimes, it is not needed to include the information on the importer of goods in 8 column of CCD.

4. When filling out the 18th paragraph of the CCD (Freight Forwarding / Delivering Vehicle) in the free circulation (import) customs regime, it is necessary to pay attention to the fact that according to sub-paragraph 14 of paragraph 25 of the Instruction, in column 18 should be given an information about the transport which carried the goods in the customs territory of the Republic of Uzbekistan, i.e. the transport used for delivering goods from the customs border of the Republic of Uzbekistan to the customs authority for placing the goods to customs regime.

For example, the goods were loaded on shipping in Brazil. Later, they were re-loaded in Russia by railway, crossed the customs border of the Republic of Uzbekistan through the railway and came to the Karakalpakiya station. In “Karakalpakiya” station they were re-loaded to vehicle and sent to Arkbulak customs post. At Arkbulak customs post, the goods are placed in a certain customs regime (temporary storage, customs warehouse, free circulation, etc.). In this case, in paragraph 18, information on the vehicle should be displayed.

5. It should also be noted that some changes have been made in the order of filling the 20th column of the CCD (Delivery Terms). In particular, whendisplaying the information on terms and conditions of delivery of goods,the digital and letter code of the delivery of goods, the geographical point delivery, as well as the letter code of the country where the delivery point is located, if the point of delivery is located on the two countries’ border, letter code of both of them areshown. This adjustment is designed to correctly estimate the statistical value of the goods, and eliminate some of the lawsuits that exist in practice.

6. The Instruction also specifies the addition of the 30th column. This column will indicate the code of the customs post at the time of the customs clearance of the goods (the post where the goods are placed under the customs inspection or temporary storage or customs warehouse, if the goods are not placed under the customs procedure before) and the location of the goods at the time of submission of the CCD.

If the goods are in the customs warehouse at the time of submission of the CCD, the number and date of the license for formation the customs warehouse should be indicated, regardless of whether they are placed under the customs regime of customs warehouses, temporary storage or not.

7. Particular attention should be paid to the procedure of filling in graph 31 (freight places and goods description) of the CCD. Changes and additions to this column are intended to provide as accurate and complete information as possible about the good. Given information contained in graph 31 of the CCD is directly related to the correct identification of HS FEA code of goods, correctly marking customs value and correct calculation of customs fees, observance of restrictions on imports and exports of goods, it is important that this paragraph be complied with strict adherence to the instruction. In the Instruction, it is indicated that the graph 31 should contain information on the name, trademark, brand, model, mark, articulation, varieties, standards and other technical and commercial characteristics, quantity and quality of goods, markings, shipping containers, the indicators required for the implementation of economic policy measures and calculating customs fees and other information about the goods.

Also, when filling graph-31, the following is required:

a) the data under “1”, “2”, “4”, “5” of the 31 column of CCD will be displayed on the landing pad for general information directly on the CCD, not in column 31 detalization. In the future, the structure of the column 31 can be improved, based on the requirements of the Instruction and the problems that arise in practice;

b) in the lower left corner of graph-31 Generall classification of organization code of the commodity producer in the export or importer’s code of General Classification of Organization (GCO) will be indicated. If a commodity producer or consumer is unknown, or if they are multiple, the exporter’s or importer’s code of GCO will be displayed. Exporter or importer, is the person responsible for the financial regulation (contract holder), the sender of the consignor, the person who has commissioned the consignee and sender for receiving and exporting goods.

When filling in the 36 th graph of CCD (Preference):

8. a) if the imported goods are preferential within the framework of the agreement on the sale of the most favored regime in the trade economic relations (import customs duty is charged at the fixed rate), then the code of the import customs duty indicated as – “O”, because of customs payments privileges are not calculated;
9. b) if the excise tax rate is not set according to the existing normative-legal acts, the code of the excise-tax characteristic shall be indicated as – “O”;
10. c) if the customs duty is set at the “O” rate against the goods in accordance with the existing normative-legal acts, the code of the corresponding customs payment characteristics indicated as - “O”;
11. d) if the preferential treatment is applied to the imported goods in accordance with the Agreement on the Free Trade Zone (if the goods are exempted from the import customs duty):

- code of import customs duty set as – “E”;

- VAT payment chracteristics code is also denoted as “E” because of the preferences granted under the import customs duty, because VAT is also partial tax exemptions;

9. d) the code of customs payments characteristics set as “O”, when goods are exempted from payment of customs duties or their conditional release from payments in accordance with the Customs Code (for example, customs warehouses, customs clearance, re-export, etc.)
10. e) when exporting the goods in accordance with the customs procedure of export, the code of the customs payments characteristics set as – “O”.
11. When filling in graph 37 of the CCD:

- the code of the conveyance of goods under the shipment of goods within the framework of the product distribution agreements  is – “062”;

- Goods placed under the customs procedure of temporary importation or temporary exportation, and under the customs procedure of import or export of goods after temporary importation or exportation, taking into account their validity period,  one of these “023” “024” “123” “223” “124", “224” carry out characteristics codes of carry outwill be set.

10. In the customs regime of release for free circulation (import), the following amendments are made to the procedure of filling in graph 40 of the CCD.

Including:

- about the previous CCD, which was the basis for placing goods under another customs procedure, if the goods were placed under another customs procedure before, than the one indicated in;

- if there was no CCD for goods before, information on delivery control documents (shipping checkbook, IRT booklet), which is the basis for delivery of goods to the customs authority for customs clearance of goods, should be written in column in the order established by the Instruction.

11. When filling in graph 44 of CCD (Additional information / documents), attention should be paid to: information on every document subject to CCD replenishment should be indicated, according to the 12 appendix of the Instruction, with the serial number and letter of the document in accordance with the classification of documents and data types used for filling in the Cargo Declaration.

         Additionally, when completing graph 44, attention should be paid to the following:

12. a) If the goods are transported under the Product Sharing Agreement (PSA), the product sharing agreement and the contract (contract) for the supply (import) of goods are displayed separately in two CCD graph 44 under the number “301” with “contract” code;
13. b) Documents and information used in filling in CCD, but not contained in Classification in appendix 12 of the Instruction, shall be indicated in graph 44 under the number 899 and “Other Documents” code. In this case, the full name of the document can be displayed on the reserved place for comments in the electronic version.
14. When filling in graph 46, it should be noted that the statistical value of the goods should be expressed in thousand USD and should be rounded to three-digit accuracy
15. In order to solve some problems that arise in practice, some changes have been made to the order of filling in graph 54 (Date and location).

In addition to this column:

- for the purpose of confirming the agreement between the customs broker and the declarant (cargo owner)to indicate the number and date of the agreement between the customs broker and the declarant;

- In practice, there are cases when several CCDs have been registered due to technical errors for one product, in order to prevent such cases in the future, the specialist will specify the number assigned to the CCD given.

For example, a customs clearance specialist sent a ССD to a customs post under a registered number (000012). After a while the expert found out that there was a mistake in the CCD. In this case, the specialist should correct the mistake and send the CCD to the customs post with the same number (000012). In this case, the Automated data processing system program:

- If the CCD is not distributed or not registered, it automatically substitutes the previous CCD to the "repaid" status and accepts the CCD, as appropriate;

- If the CCD is registered, the specialist will receive a relevant notice. In this case, the specialist must apply to the customs post in accordance with the established procedure.

16. In accordance with Paragraph 35 of the Instruction, the return of goods placed under the customs procedure of temporary import, will be carried out in accordance with the customs re-export procedure.
17. In accordance with paragraph 39 of the Instruction, the return of goods placed under the customs procedure of temporary exportation is made according to the customs re-import procedure.
18. When placing goods under the customs procedure of customs warehouse, the issue of determining the customs value of goods and replenishment of column 45 of the CCD has been the subject of debates for a long time.

The customs value of the commodity - defined as the commodity value used for the calculation of customs payments by the legislation (Article 106 of the previous Customs Code and Article 301 of the new Customs Code), but when placing goods under the customs warehouse, in most cases, the necessary documents are sufficient and it was not possible to determine the customs value. So these were the reasons of such disputes.

Therefore, in order to eliminate such disputes, 2 sub-paragraph of paragraph 45 of the Instruction, stipulates that the invoice value indicated in graph 42 of the CCD, shall be determined as the customs value of the commodity and be indicated in graph 45 of the same CCD filling in customs warehouse regime.

17. When processing goods outside the customs territory, attention should be paid to the followings:

The  return of products of exported goods for processing outside and their waste to the customs territory after reproducing outside the customs territory regime, are subject to free circulation customs regime (import) (Article 53 of the Customs Code and paragraph 72 of the Instruction);

Return of the commodities exported for reproducing outside the customs territory and their remains are subject to the customs regime of re-import (Article 52 of the Customs Code and paragraph 74 of the Instruction).

Exportation of reproduced products, goods and their waste, imported for re-processing on the customs territory is carried out according to the re-export customs regime (Article 32 of the Customs Code and paragraph 79 of the Instruction).

19. According to the appendix to the Decree of the Cabinet of Ministers of the Republic of Uzbekistan from April 30, 1999 № 204 “About rates of customs fees” the customs clearance fee for goods:

а) “processing on customs territory” at the rate of 0.1% of the cost of services on producing goods, but not less than 50% of the minimum monthly wage;

1. b) “processing outside the customs territory” at the rate of 0.2% of the cost of services for the producing of goods, but not less than the minimum monthly wage.

Based on the above, taking into account the fact that the processing of goods (no payment) is free, and services for processing is free of charge, the customs clearance fee is calculated based on the minimum wage.

20. As the number of graphs for indicating values in the CCD is limited, the value of operations on processing of goods into the customs regime of free circulation (import) after the customs regime of outside processing may be reflected in graph 31. At the same time, according to paragraph 73 of the Instruction, following should be indicated: the value of the services for processing on graph 42, the customs value of the commodity taking into account the cost of processing on graph 45, the calculated statistical value based on the customs value of the goods on graph 46.

21. In accordance with sub-paragraph 1 of the Paragraph 74 of the Instruction, reimporting under the re-import regime of goods and their remains placed under the customs procedure of outward processing on graph 42 of CCD in export operations currency, in the graph 31 the value of the services for the processing of the declared goods, regardless the processing has been carried out or not should be indicated.

This procedure is made to ensure smooth accountability of contracts at FTOUAES (Foreign trade operation of Unified autometed electronic system).