English course Theme: customs payments

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The Department of Uzbek and foreign languages of

Customs Institute of the State Customs Committee of the Republic of Uzbekistan

English course


Senior teacher of the department of

“Uzbek and foreign languages” S.T.Shirmatov


an amount of money that has been or must be paid

To redraft

torewrite; qayta tuzish, qayta tasdiqlash


a part that is added to something to enlarge or prolong it; kengaytirsh.


something, typically money, awarded to someone as a recompense for loss, injury, or suffering; kompensatsiya


issueing permition; sertifikat berish

luxury subjects

the state of great comfort and extravagant living;hashamatli buyumlar.


turnaround;tovar aylanmasi


plan, project, ; plan, sxema


When something is ready-made ,it has been ready to consume Iste’molga tayyor


change; o‘zgartirish


forthcoming; kelgusi, kelayotgan

to incur

become subject to (something unwelcome or unpleasant) as a result of one’s own behavior or actions; olmoq; o‘z zimmasiga olmoq

to entail

involve (something) as a necessary or inevitable part or consequence;sabab bo‘lmoq


possible to do easily or conveniently;bajarilishi, amalga oshishi mumkin bo‘lgan

retail price

the sale of goods to the public;chakana savdo narxi


an additional charge or payment;qo'shimcha to‘lov


Customs payments regulated by the Article 289-300 on Customs Code of the Republic of Uzbekistan.

When moving goods, all the benefits and costs of the upcoming transaction are determined, as well as the costs that will be incurred by the buyer of the goods (when importing) or the seller (when exporting). As a rule, first of all, customs payments that are to be paid are taken into account. This procedure, in which the goods crossing the borders of the state entails the collection of mandatory payments from them and the passage of other customs formalities, has developed historically.

The transfer of goods across the customs border and in other cases shall be paid the following customs payments :

- customs duties;

- value added tax;

- excise tax;

- customs dues

Customs authorities also collect other payments, such as special, anti-dumping and conpinsation duties, recycling fees, interest, penalties, etc. However, they are not customs payments, but belong to the category of other payments collected by customs authorities.

. The customs policy of any state implies a dual purpose. The first and main activity of customs authorities is the regulation of Foreign economic activity of the state through tariff and non-tariff regulation. The goal to be achieved as a result of such activities is to increase the competitiveness of the national industry and develop its own production.




The Customs duty is one of the main payments, charging by customs authorities in transferring the goods through customs border of the country.

The customs duties include import, export, special (special, antidumping and compensation) and seasonal customs duties.

1.Import customs duty is paid when importing the goods into the customs territory.

Export customs duty is payable on export of goods from the customs territory.

2.Special (special, antidumping and compensation) customs duty shall apply in order to protect the economic interests of the country.

Seasonal duties are used for operative regulation of importation into the customs territory and export from this territory of goods while rates of customs duties under the customs tariff do not apply.

The Value added tax(the VAT) is levied in more then 40 countries of the world. Alongside with the other tax it is one of the budgetary sources in arrivals. This is conditioned beside advantage in contrast with the other type of the taxes both to state, and to taxpayer. The VAT provides regularity of tax revenues to the state budget and their automatic subscripting in term of the inflations. Charging VAT is regulated by Tax code of the Republic of Uzbekistan

The Value added tax(the VAT)


Excise is an indirect tax comprised the price of the goods and paid by buyer. The Word “excise” came from Latin “Accidere” that means "to cut".

Excise taxes are indirect taxes that are included in the retail price of certain types of goods as a surcharge on the price. The state, using the existing demand of the population for these goods, collects excise taxes in order to Supplement the state budget.

By excises are taxed separate types goods, imported on customs territory of the country for free turnover (the luxury subjects, tobacco products, alcoholic drinks etc.), on the rate installed by Cabinet of Ministers of the Republic of Uzbekistan.

Through excise taxes, the state can regulate the supply and demand of excisable goods. The introduction of high excise rates can influence the level of consumption of various types of goods. This applies primarily to alcohol, when high bids for this type of product can change its consumption.

Exercise 1. Answer the following questions:

1.What are the types of customs duties?

2. What are the purposes of levying customs duties?

3. What is the customs duty?

4. What customs duties are used in the Republic of Uzbekistan?

5. What is the Value added tax? Where does the VAT arrival?

6. What is excise? For what goods are the excise taxed?


Exerсise 2. Fll in gaps with appropriate words:

to cause allows are imposed antidumping similar to be preceded

The law on the customs tariff …..the imposition of anti-dumping, countervailing and safeguard measures on the import of goods. Anti-dumping duties ……….if goods are imported at lower prices than the prices prevailing in the exporting country, and if such importation is deemed ……..damage to domestic producers of similar goods, or to create impediments for the establishment or expansion of the production of ……..goods in Uzbekistan.

The introduction of anti-dumping duties has … ….. …….by an investigation

conducted at the initiative of the customs bodies. The rates of anti-dumping duties are set by the Cabinet of Ministers, based on the outcome of the investigation into every case. Uzbekistan has not yet applied any anti-dumping duties. The law on ……..duties, which will be aligned with the respective WTO rules, is under preparation.

Exerсise 3. What do the following words mean?

Duty duty-free excise luxury subjects

Exerсise 4. Read and translate the text. Pay attention to the words in boldtype: One of the important features of the bill of exchange is that it is negotiable. It means that it can be used by the holder to pay his own debts. To do this, the holder of the B/E must endorse it, i.e. sign his name on the bill before handing it in to the next holder.

The owner of the bill can also sell it to the bank, who will pay face value, less interest: this is called to discount a bill. The other way to use a bill is to leave it as security for a loan.

It is due to its free negotiability that the B/E is known to be a useful means of payment in foreign trade. Undoubtedly, its successful operating depends on confidence and trust. Before handling bills each individual company’s status and reputation are thoroughly checked and taken into account.




Exerсise 5. Fill in the required prepositions:

  • Exerсise 5. Fill in the required prepositions:
  • 1) Payment ___ goods ___ the home trade is made either ___ advance or ___ a reasonably short period ___ delivery.
  • 2) There is little time lost ___ correspondence and ___ delivery.
  • 3) A bill ___ exchange is an order ___ written form addressed ___ one person ___ another, to pay ___ demand or ___ a named date a certain sum ___ money ___ a person named ___ the bill, or ___ his order.
  • 4) The banker’s transfer is carried ___ ___ current rates ___ exchange.
  • 5) This transaction is simple and may be speeded ___ ___ cabled instructions if desired.
  • 6) The L/C is ideal ___ individual transactions or ___ series; it gives protection ___ both the seller and the buyer.


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