Decree of the President of the Republic of Uzbekistan “On additional measures to simplify the application of the customs regime “processing on the customs territory”” No. УП-115 dated April 25, 2022 (the “Decree No. УП-115”) introduced a procedure, in accordance with which from May 1, 2022:
- prepackaging, packaging (including repackaging), sorting,
cleaning of goods, its adjustment to other goods and modernization
of equipment are considered processing operations on the customs
territory;
- when placing goods under the customs regime “processing
on the customs territory”, mandatory confirmation of the
conformity of goods with the requirements of regulatory acts in the
field of technical regulation and the submission of a sanitary and
epidemiological conclusion are not required;
- norms for the output of processed products, if these norms are
not approved in accordance with the established procedure, are
approved by the subject of processing and submitted to the customs
authority, taking into account losses in the technology of their
processing, production and (or) cargo operations;
- for the processing of goods of the same type, regardless of the
number of contracts, the customs authority issues a general permit
for a period not exceeding 2 years;
- the procedure for ensuring the payment of customs payments does
not apply to participants in special economic zones and authorized
economic operators;
- when registering waste generated during processing on the
customs regime “release for free circulation”, no
customs duty is levied;
- authorized persons involved in the processing of goods quarterly submit reports on compliance with the customs regime “processing on 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.
Moreover, the Decree No. УП-115 establishes that:
- rates of customs fees, benefits, preferences and other measures
to support exports, including tariffs for rail transportation,
subsidies and compensations determined by the legislation of the
Republic of Uzbekistan when exporting goods, also apply to
processed products exported under the “re-export”
customs regime;
- in cases where the purpose of applying the customs regime
“processing on the customs territory” is the repair of
goods, a permit for the processing of goods on the customs
territory is not required;
- the permit for the processing of goods on the customs territory
may later be transferred by a participant in foreign economic
activity to another person (if this person assumes all obligations
under this permit);
- on the basis of an application by a participant in foreign economic activity, the customs authority has the right to make changes (additions) that do not contradict the law to the norms for the output of processed products, the address of processing, details of the parties, the processing time in permits for the processing of goods on the customs territory.
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.