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shall be punished with fine from one hundred to two hundred minimum monthly wages or
deprivation of certain right for up to five years or correctional labor for up to three years or
imprisonment up to three years.
(As amended by Law of 29.08.2001.)
In the instance of triple compensation for caused pecuniary damage, punishment in the form of
imprisonment shall not be applied.
(As amended by Law of 20.08.1999.)
Article 182. Violation of Customs Legislation
Transfer of goods and other valuables across the customs border of the Republic of Uzbekistan
without passing customs control or with deceiving use of documents or means of customs
identification, or with failure to enter customs declaration or declaration with another name of
goods, committed in large amount, after infliction of administrative penalty for the same acts –
shall be punished with fine for up to three hundred minimum monthly wages or correctional labor
for up to two years or imprisonment for up to five years.
A violation of the customs legislation committed:
а) in especially large amount;
b) by way of breakthrough, that is, open transfer of goods or other valuables across the
customs border of the Republic of Uzbekistan, and not authorized by the customs service;
c) by an organized group or in its interests;
d) with abuse of office –
shall be punished with fine from three hundred to six hundred minimum monthly wages, or
correctional labor up to three years, or imprisonment from five to eight years.
(As amended by Law 29.08.2001.)
Article 183. Violation of Antimonopoly Legislation
Failure to present information to the body authorized to perform antimonopoly activity, or
presentation of knowingly incorrect information, which is committed after infliction of
administrative penalty for the same act –
shall be punished with fine up to twenty-five minimum monthly wages, or deprivation of certain
right up to three years.
Evasion of execution or untimely execution of the official requests to cease violations, restitute,
dissolve or amend contracts, or other legal prescriptions, issued by the body authorized to perform
antimonopoly activity, after infliction of administrative penalty for the same act –
shall be punished with fine from twenty-five to fifty minimum monthly wages, or deprivation of
certain right from three to five years, or correctional labor up to three years.
Article 184. Taxes or Other Payments Evasion
Intentional concealment or understatement of profit (income) or other taxable objects as well as
other evasion from taxes, duties, or other payments, established by the State, in large amount, after
infliction of administrative penalty for the same act –
shall be punished with fine up to one hundred and fifty minimum monthly wages, or correctional
labor up to two years, or arrest for up to six months.
Taxes or other payments evasion committed:
а) repeatedly;
b) in large amount –