Customs and Trade

Most customs difficulties originate in three decisions: the classification code declared, the customs value stated, and the origin claimed. Each is straightforward to settle before goods move and expensive to correct afterwards, when the consequence is reassessment of duties with penalties.

Digests Global Law Firm advises importers, exporters and logistics operators on customs regulation and foreign trade under the customs legislation of the Republic of Uzbekistan.

Our customs and trade practice covers:

• Classification of goods. Determination of the code under the Commodity Nomenclature of Foreign Economic Activity, which governs the rate of duty and whether the goods are subject to permit requirements or restrictions.
• Customs payments. Assessment in advance of the duties, excise and VAT payable on a consignment, so that landed cost is known before importation.
• Origin and certification. Certificates of origin, including form CT-1, and the preferential rates available under free trade agreements.
• Permits and approvals. Obtaining the authorisations required for customs clearance, including those of Uzexpertiza JSC, the Uzstandard Agency, the Ministry of Health and the State Inspectorate for Plant Quarantine.
• Customs procedures. Selection of the applicable procedure, temporary importation, customs warehousing, processing on and off the customs territory, and re-export.
• Foreign trade contracts. Drafting and registration of contracts, including in the Unified Information System of Foreign Economic Activity, and compliance with currency control requirements.
• Customs value. Substantiation of declared value, and objections to its adjustment by the customs authorities.
• Disputes. Challenges to decisions of the customs authorities, administratively and before the economic courts, and defence of administrative proceedings for customs offences.