Cabinet of Ministers of Uzbekistan Approves New Procedure for Determining Customs Value of Exported Goods

Tashkent, Uzbekistan (UzDaily.com) — The Cabinet of Ministers has approved regulations governing the procedure for determining the customs value of goods when they are exported from Uzbekistan. The document is published on the Lex.uz portal.

According to the resolution, the customs value serves as the basis for calculating export duties and other mandatory payments. The use of fictitious or arbitrary data in determining customs value is prohibited.

The primary method of calculation is Method No. 1 — based on the transaction value of the exported goods. If this method cannot be applied, other methods are used in sequence:

Method No. 2 — based on the transaction value of identical goods;

Method No. 3 — based on the transaction value of similar goods;

Method No. 5 — computed by adding together costs (production and export expenses);

Method No. 6 — a fallback method using information from customs authorities and alternative price sources.

If the exporter cannot provide supporting documents, customs authorities will rely on transactions involving identical or similar goods. When the fallback method is applied, data from electronic cargo declaration databases, official manufacturer and supplier price lists, exchange quotations, reference books, and domestic and global market prices are used.

The new procedure is intended to streamline calculations and eliminate subjective approaches in determining the customs value of exported products.