April 29, 2022
Uzbekistan simplifies the customs regime “Processing in the customs territory”
President of the Republic of Uzbekistan on April 25, 2022 signed a decree No. UP-115 “On additional measures to simplify the customs regime “processing in the customs territory”. Decree is providing a ground for the creation of favorable conditions for export support, as well as simplifying the placement of goods under the regime “processing in the customs territory”.
According to this Decree, starting from May 1, 2022, a simplified procedure for the application of the customs regime “processing in the customs territory” is being introduced, subsequently
The list of operations that can be performed in the customs territory is expanded. These include:
- packing, packaging (including repackaging), sorting, cleaning, and fitting goods to other goods; and
- equipment upgrades.
Mandatory confirmation of compliance with the requirements of normative acts in the field of technical regulation and submission of sanitary-epidemiological conclusion is not required when placing goods under the customs regime “processing on the customs territory”.
The norms of output of processed products, if these norms are not approved in accordance with the established procedure, shall be approved by the subject of processing and shall be submitted to the customs authority taking into account losses in processing technology, production and (or) cargo operations. Presented norms of output shall be recorded in the permit for processing of goods on the customs territory, and the subject of processing shall be responsible for their veracity.
The customs authority shall issue a general permit for a period not exceeding 2 years for the processing of goods of the same type, regardless of the number of contracts. At the same time for each processing operation (contract) the output rate shall be presented;
The procedure for ensuring payment of customs duties does not apply to participants of special economic zones and authorized economic operators;
No customs duty shall be imposed in case of registration of waste generated in the course of processing under the customs regime “release for free circulation”;
Authorized persons engaged in processing goods shall submit quarterly reports on compliance with the customs regime “processing in the customs territory” in the form corresponding to that published on the official website of the State Customs Committee, through the information system of the State Customs Committee.
The decree also establishes:
- Application of rates of customs duties, benefits, preferences and other measures to support exports, including tariffs for railway transportation, subsidies and compensation, as defined by the legislation of the Republic of Uzbekistan on the export of goods also for the processed products exported under the customs regime “re-export”;
- in cases where the purpose of application of the customs regime “processing in the customs territory” is to repair goods, a permit for processing of goods in the customs territory is not required;
- permit for the processing of goods on the customs territory may be further transferred by a participant in foreign economic activity to another person (if this person undertakes all obligations under this permit);
- on the basis of the application of a participant in foreign economic activity, the customs authority has the right to make not contrary to the law changes (additions) in the output standards of processed products, processing address, details of the parties, the period of processing in the permit for processing of goods on customs territory.