1. The courts determine whether the amendments made to the acts of legislation are the imposition of new duties on business entities and the establishment of new measures of their responsibility.

The facts of the case

The company carried out customs clearance applying the privilege (exemption) for customs payments (Nr. 1 RP-5225 dated 19 August 2021).

On the fact of the incorrect application of the customs privilege, the territorial department of the State Customs Committee (“customs office”) went to court with a demand to collect customs payments from the company.

The court of first instance collected from the company a payment in favor of customs office.

The court of appeal instance dismissed the claim.

The Supreme Court’s position

When importing certain vehicles, zero rates of customs duties are applied thereto (Nr. 1 RP-5225 dated 19 August 2021). Nr. 16 of Schedule No. 9 to RP-73 introduced amendments to Nr. 1 (2) of RP-5225. The former (RP-73) came into force from the moment of its official publication on <lex.uz>, that is, on 30 December 2021. Therefore, Nr. 1 RP-5225 should be applied as amended by Nr. 16 of Schedule No. 9 to RP-73 in relation to the company’s vehicle. On 30 December 2021 the company declared the vehicle and so the specified privilege did not exist at the time of declaration. Art. 40 II of Law No. LRU-682 and Art. 18.1 of Law No. LRU-328 envisages that legislative acts that provide for the complication of the procedure for conducting entrepreneurial activities and the imposition of new duties on business entities, as well as establishing new measures of their responsibility, enter into force no earlier than three months from the date of their official publication. The rules given in Nr. 16 of Schedule No. 9 to RP-73 did not provide for the imposition of new duties on business entities, nor did they establish new measures of their responsibility.

The Supreme Court upholds the decision of the court of first instance.