In the process of refining crude, gas is produced and then used for technological needs in the preparation and processing of raw material, thus being listed as an output product, but not subject to export. According to para. 4 of the Regulation of procedures for conducting processing operations (tolling) on the territory of the Republic of Uzbekistan, registered by the Ministry of Justice on November 29, 2000 (No. 987) the amount of output of refined products is determined by the contract. Thus, the customs authorities may impose compulsory output amounts for processed products resulting from the processing of goods for customs purposes.
In this regard, the provisions set forth in contract on processing would prevail. In this case, the customs legislation does not establish the specific criteria for determining the types an...