LAW OF THE REPUBLIC OF UZBEKISTAN
OCTOBER 22, 2019,
NO. LRU-573
ON CURRENCY REGULATION
Adopted by the Legislative Chamber on July 22, 2019
Approved by the Senate on October 11, 2019
CHAPTER 1. GENERAL PROVISIONS
Article 1. Purpose of this Law
The purpose of this Law shall be the regulation of the relations in the field of currency operations and currency control.
Article 2. Legislation on Currency Regulation
Legislation on currency regulation shall consist of this Law and other acts of legislation.
Where an international treaty of the Republic of Uzbekistan establishes other rules than those provided for by the legislation of the Republic of Uzbekistan on currency regulation, then the rules of the international treaty shall apply.
Article 3. Scope of Law
This Law shall apply to relations which are connected with insurance of the implementation of the unified state currency policy of the Republic of Uzbekistan.
Article 4. Basic Concepts
The following basic concepts shall be applied in this Law:
exchange rate means the rate of foreign currency against the currency of the Republic of Uzbekistan;
currency control means the activities of currency control bodies which aim at ensuring compliance with the requirements of the legislation on currency regulation by residents and non-residents;
currency operations mean operations (transactions), which are connected with assignment or transfer of ownership and other rights to currency valuables, use of currency valuables as legal tender, and also carriage, mailing and transfer in the Republic of Uzbekistan, as well as carriage, mailing and transfer out of the Republic of Uzbekistan, of currency valuables, operations in the currency of the Republic of Uzbekistan between residents and non-residents;
currency regulation means the activity of the currency regulation body with respect to the establishment of the procedure for circulation of currency valuables, rules for ownership, use and disposal of currency valuables;
currency valuables mean foreign currency, securities and payment documents with face value expressed in foreign currency, securities without face value which are issued by nonresidents, and refined gold in bullion;
foreign currency means banknotes which are authorized medium of circulation and a legal tender of cash payment in the territory of a foreign state (group of foreign states), and also banknotes which are withdrawn or those to be withdrawn from circulation with subsequent exchange, as well as funds in bank accounts and deposits in monetary units of foreign states (group of foreign states) or in international monetary or settlement units;
derivative financial instruments related to foreign currency (currency derivatives) mean contracts for the purchase and sale of foreign currency, under which the performance of obligations is to be carried out after a certain period or depending on the value or change in the exchange rate of foreign currency;
currency of the Republic of Uzbekistan (national currency) means the monetary unit of the Republic of Uzbekistan (soum).
Article 5. Basic Principles of this Law
The following basic principles shall be applied in this Law:
unity of the currency regulation system and currency control;
priority of economic measures in the implementation of the state policy in the field of currency regulation and currency control;
prevention of illegal interference of state bodies in currency operations of residents and non-residents.
Article 6. Residents and Non-Residents of the Republic of Uzbekistan
Residents of the Republic of Uzbekistan (hereinafter referred to as “residents”) shall be understood to mean citizens of the Republic of Uzbekistan, including those residing abroad, foreign citizens who have a residence permit in the Republic of Uzbekistan, stateless persons who have a residence permit in the Republic of Uzbekistan, all legal entities which are established under the legislation of the Republic of Uzbekistan, and also their branches and representative offices thereof situated in the Republic of Uzbekistan and beyond its borders, diplomatic, trade and other official representative offices of the Republic of Uzbekistan, including those situated outside of the Republic of Uzbekistan, international organizations with headquarters situated in the territory of the Republic of Uzbekistan.
Non-residents of the Republic of Uzbekistan (hereinafter referred to as “non-residents”) shall be understood to mean persons who do not fall under the concept of a resident in accordance with part one of this Article.
CHAPTER 2. CURRENCY REGULATION
Article 7. Body of the State Currency Regulation
The Central Bank of the Republic of Uzbekistan (hereinafter referred to as “the Central Bank”) shall be the body of state currency regulation.
The Central Bank, within its powers, shall:
adopt normative legal acts which bind on non-residents for execution in the territory of the Republic of Uzbekistan, as well as on residents in the territory of the Republic of Uzbekistan and beyond;
define the rules for carrying out currency operations;
carryout licensing and regulate the activities of currency exchange markets;
set open foreign exchange position limits for banks;
prepare and publish currency operations and external sector statistics in accordance with generally accepted international practice;
establish the procedure for monitoring currency operations which are conducted by residents and non-residents, including together with currency control authorities;
establish forms of recording and reporting on currency operations for banks of the Republic of Uzbekistan and determine the procedure and time limits for their submission;
establish forms of recording and reporting on currency operations, which are mandatory for submission by all residents and non-residents, for the compilation of statistics of the external sector;
regulate and control activities of banks of the Republic of Uzbekistan with respect to observance of the legislation on currency regulation by them.
The Central Bank shall have the right to carry out all types of currency operations in the Republic of Uzbekistan and beyond.
Article 8. Exchange Rate
An exchange rate for operations on the purchase and sale of foreign currency in the territory of the Republic of Uzbekistan shall be determined on contractual base, proceeding from supply of and demand for foreign currency.
Upon determination of the exchange rate of the currency of the Republic of Uzbekistan against foreign currency, exclusively market mechanisms shall be used.
The Central Bank shall provide for the creation of conditions for the determination of the exchange rate upon establishment of the procedure for purchase and sale of foreign currency, proceeding from the demand for foreign currency and its supply.
The Central Bank shall regularly set the exchange rate for the purposes of accounting, statistical and other reporting on currency operations, as well as for the calculation of customs and other mandatory payments in the territory of the Republic of Uzbekistan.
Article 9. Settlements and Payments in the Territory of the Republic of Uzbekistan
All settlements and payments for goods (works, services) in the territory of the Republic of Uzbekistan shall be carried out in the currency of the Republic of Uzbekistan, except for the cases provided for by this Law.
Tariffs, prices for goods (works, services), including on national electronic trading platforms, as well as requirements with respect to the sizes of charter funds (authorized capital) of legal entities in the territory of the Republic of Uzbekistan shall be determined in the currency of the Republic of Uzbekistan exclusively.
Prices for goods (works, services) which are under sale in the territory of the Republic of Uzbekistan shall not be allowed to be pegged to foreign currencies and conventional units.
State duties, levies and other mandatory payments shall be recovered in the currency of the Republic of Uzbekistan only, except for consular levies.
Article 10. Currency Valuables of Residents and their Use
Physical persons, who are residents, for the purposes of carrying out currency operations, shall have the right to:
own currency valuables which are imported, transferred or sent on into the Republic of Uzbekistan, received or purchased in the Republic of Uzbekistan, and use them at their discretion;
carry out international monetary transfers of non-trade nature;
import, transfer and send on into the Republic of Uzbekistan, as well as export, transfer and send out from the Republic of Uzbekistan currency valuables in the manner prescribed by legislation.
Legal entities which are residents, for the purposes of carrying out currency operations, shall have the right to:
own currency valuables;
transfer into the Republic of Uzbekistan, as well as to transfer out from the Republic of Uzbekistan of foreign currency in the manner prescribed by legislation.
Article 11. Repatriation of Assets With Respect to Foreign Trade Operations
Repatriation of assets with respect to foreign trade operations shall be understood to mean the fulfillment of obligations of a non-resident partially or completely by:
receipt of monetary resources or goods (performance of works, provision of services) pursuant to the obligations of a non-resident;
termination of a non-resident’s obligation by way of offsetting a similar counter claim;
termination of the obligation which existed between the parties by another obligation between the same parties providing for a different subject or method of performance;
receipt of insurance payment.
Where a resident assigns the right to claim on non-resident to another resident, the corresponding obligation to ensure compliance with the asset repatriation requirement shall pass to the resident who has accepted the right of claim.
A resident (non-resident) shall be obliged to ensure the repatriation of assets with respect to foreign trade operations.
In case where the time limit for assets repatriation in the course of foreign trade operations has exceeded 180 days from the date on which a non-resident’s obligation had arisen, those operation shall be qualified as a capital movement operation.
Article 12. Residents’ Accounts
Residents shall have the right to open accounts in foreign currency with banks of the Republic of Uzbekistan.
Physical persons who are residents shall have the right to open foreign currency accounts and deposits with banks of the Republic of Uzbekistan and outside its territory.
Legal entities which are residents may open and use accounts outside the territory of the Republic of Uzbekistan pursuant to decisions of the President of the Republic of Uzbekistan or the Government of the Republic of Uzbekistan or provisions of international treaties of the Republic of Uzbekistan, which provide for the opening and use of accounts in the currency of the Republic of Uzbekistan or foreign currency in banks abroad.
Legal entities, which are residents, shall be obliged to notify the tax authorities for the place of registration, as well as the Central Bank, of the opening (closing) of accounts and changes in account details, upon opening accounts outside the territory of the Republic of Uzbekistan, as well as quarterly report on balances and turnover on these accounts not later than one month after the end of the reporting quarter in the manner prescribed by the Central Bank.
Opening and use of accounts outside the territory of the Republic of Uzbekistan by diplomatic and other representative offices of the Republic of Uzbekistan, as well as by representatives of organizations of the Republic of Uzbekistan outside the territory of the Republic of Uzbekistan, which do not carry out economic or other commercial activities, shall be allowed for the period of their stay and activities abroad. Upon completion of their stay and activities abroad, the accounts shall be closed and the account balances shall be transferred to the Republic of Uzbekistan.
Residents shall have the right to transfer foreign currency from their accounts in banks of the Republic of Uzbekistan or in banks outside the Republic of Uzbekistan to their accounts in banks of the Republic of Uzbekistan without restrictions.
Article 13. Non-Residents’ Accounts
Non-residents shall have the right to open and use bank accounts with banks of the Republic of Uzbekistan in both foreign currency and the currency of the Republic of Uzbekistan.
To open and use bank accounts in the Republic of Uzbekistan, legal entities, which are non-resident, shall be required to carry out activities in the territory of the Republic of Uzbekistan.
CHAPTER 3. CURRENCY OPERATIONS
Article 14. Types of Currency Operations
Currency operations shall be divided into domestic and international (cross-border) operations.
Domestic currency operations shall be deemed transactions which are conducted in the territory of the Republic of Uzbekistan.
International (cross-border) currency operations shall be divided into current international operations and capital movement (capital transfers) operations.
Article 15. Current International Operations
Current international operations shall include:
all payments payable in connection with the conduct of foreign trade, other current activities, which include services (works);
payments payable in the form of interest and other income, including on bank deposits, loans, leasing, as well as in the form of net income from other investments;
loan repayment, given that the amount of each loan repayment installment does not exceed the sum that equals to two times the amount of part of debt received, which is calculated as the ratio of the debt to the number of periods of its repayment as per the loan agreement;
non-trade transfers.
The following operations shall be deemed non-trade transfers:
transfers between physical persons in the amount of up to the equivalent of one hundred million soums;
payment for goods (services, works) for personal needs;
payment of salaries, scholarships, pensions, alimony;
payment of expenses related to the sending of employees to business trips outside the Republic of Uzbekistan;
payment for education, medical treatment and tourism;
payment for the maintenance of diplomatic and other representative offices of the Republic of Uzbekistan in foreign countries, as well as permanent representative offices of the Republic of Uzbekistan under the interstate or intergovernmental organizations;
payments related to notary and investigative actions, as well as payment of state fees in connection with the examination of cases in the courts;
payments of monetary funds on the basis of decisions of court, arbitration, as well as investigative and other law enforcement agencies;
payments for participation in international congresses, symposia, conferences, sports and cultural events, as well as other international meetings, exhibitions and fairs, excluding investment and material expenditures;
payments related to the burial of the deceased;
payment of royalties, payment of patent fees and payment of obligations under license agreements in the area of intellectual property;
contributions to international non-commercial organizations.
Current international operations and associated purchase or sale of foreign currency by residents and non-residents shall be carried out without restrictions.
Article 16. Capital Movement Operations
All international (cross-border) currency operations, which are not classified as current international operations, shall be deemed capital movement operations, including:
implementation of investment activities, which include working capital replenishments by residents of their branches situated outside the territory of the Republic of Uzbekistan;
receiving and granting of credits (loans), the implementation of leasing operations;
purchase and sale of real estate;
attraction from foreign countries and placement of fund resources to accounts and deposits in foreign countries;
acquisition or full sale of the exclusive right to intellectual property.
Attraction to the Republic of Uzbekistan of foreign direct investments and their repatriation, as well as the realization of the rights acquired in connection with the implementation of foreign direct investments, shall be carried out without restrictions.
Capital movement operations with respect to acquisition and construction of real estate objects outside the Republic of Uzbekistan for needs of diplomatic and other representative offices of the Republic of Uzbekistan shall be carried out pursuant to the decision of the Cabinet of Ministers of the Republic of Uzbekistan.
The procedure for circulation of securities in foreign currency in the territory of the Republic of Uzbekistan, acquisition of securities in foreign currency by residents, as well as acquisition by non-residents of securities issued by residents, shall be established by the authorized state body for regulation of the securities market jointly with the Central Bank.
Article 17. Currency Operations between Residents
Currency operations between residents shall be allowed in the following cases:
operations connected with the settlements in duty-free shops, as well as with settlements upon the sale of goods and provision of services to passengers on the route of means of transportation in international carriages;
operations between commission agents (attorneys) and clients (principals) upon rendering by commission agents (attorneys) services connected to the negotiation and execution of contracts with non-residents on transfer of goods, performance of works, rendering of services, transfer of information and results of intellectual activity, exclusive rights thereto, including operations on return of the client’s (principal’s) monetary sums (other property);
operations involving settlements and transfers of funds in foreign currency received from abroad from the implementation of freight forwarding services to the account of forwarding companies, on the basis of contracts;
operations on payment and reimbursement of expenses of physical persons associated with the commission of business trips outside the territory of the Republic of Uzbekistan, as well as operations on redemption of unspent advance funds issued in connection with business trips;
operations involving settlements and transfers of funds to diplomatic missions, consular offices of the Republic of Uzbekistan, as well as permanent missions of the Republic of Uzbekistan to interstate or intergovernmental organizations;
transfers of monetary funds with respect to non-trading operations by a physical person, who is a resident, from accounts opened with banks of the Republic of Uzbekistan, in favor of other physical persons, who are residents, to their accounts opened with banks of the Republic of Uzbekistan;
operations connected with settlements between transport organizations and physical persons who are situated outside the territory of the Republic of Uzbekistan, as well as branches, representative offices and other divisions of legal entities under contracts of carriage of passengers;
operations between commission agents (attorneys) and clients (principals) in the provision of services by commission agents (attorneys) which are connected with the conclusion and execution of contracts, obligations under which are subject to execution on the basis of clearing, in cases where the final buyer or seller is a non-resident;
operations connected with the use of currency valuables as security for the performance of obligations, as well as their recovery;
operations connected with the introduction and return of currency valuables in the charter fund (authorized capital) of legal entities;
operations connected with the implementation of banking services;
operations connected with the charity;
operations connected with the receipt of currency valuables by inheritance.
Currency operations between residents which are not provided for in the first part of this Article shall be prohibited.
Article 18. Currency Operations between Non-Residents
Non-residents shall have the right to make transfers between themselves, which are connected with the current international operations, from accounts in banks outside the territory of the Republic of Uzbekistan to bank accounts in banks of the Republic of Uzbekistan or from bank accounts in banks of the Republic of Uzbekistan to accounts in banks outside the territory of the Republic of Uzbekistan.c
Physical persons who are non-residents may make non-trade transfers from accounts opened in banks of the Republic of Uzbekistan in favor of other physical persons, who are non-residents, to their accounts opened in banks of the Republic of Uzbekistan.
Non-residents may carry out currency operations with securities from accounts in banks of the Republic of Uzbekistan to accounts in banks of the Republic of Uzbekistan with account taken of the requirements established by the legislation of the Republic of Uzbekistan on the securities market.
Article 19. Purchase and Sale of Foreign Currency in the Territory of the Republic of Uzbekistan
Purchase and sale of foreign currency by residents and non-residents in the territory of the Republic of Uzbekistan shall be carried out exclusively through the banks of the Republic of Uzbekistan.
Purchase and sale of foreign currency on the inter bank currency market in the Republic of Uzbekistan shall be carried out exclusively by the banks of the Republic of Uzbekistan and the Central Bank.
Article 20. Rights and Obligations of Banks of the Republic of Uzbekistan with Respect to Conduct of Currency Operations
Banks of the Republic of Uzbekistan shall have the right to have correspondent and other accounts in banks of the Republic of Uzbekistan and foreign banks and to carry out operations on purchase and sale of foreign currency, including currency derivatives, directly among themselves, with the clients, and also through currency exchanges and in the international markets.
Banks of the Republic of Uzbekistan shall be obliged to carry out currency transactions with the condition of the submission by residents and non-residents of the corresponding documents required by banks to carry out currency operations.
Article 21. Restrictions on Currency Operations
The Central Bank may impose restrictions on currency operations:
with the purpose to counter the legalization of proceeds from crime, the financing of terrorism and the financing of the proliferation of weapons of mass destruction;
in cases of threats to the sustainability of the balance of payments with observance of the obligations under the Articles of Agreement of the International Monetary Fund.
The Cabinet of Ministers of the Republic of Uzbekistan, in coordination with the Central Bank, may impose restrictions on currency operations in the event of a threat to economic security.
The time limit of the restrictions may not exceed one year from the date of introduction. Upon expiry of the specified time limit, the restrictions shall be deemed to be canceled. The restrictions may be cancelled in whole or in part ahead of time.
Article 22. Import into the Republic of Uzbekistan and Export from the Republic of Uzbekistan of Currency of the Republic of Uzbekistan and Foreign Currency in Cash
Import to the Republic of Uzbekistan of currency of the Republic of Uzbekistan and foreign currency in cash by physical persons shall be carried out without restrictions.
Export of currency of the Republic of Uzbekistan and foreign currency in cash by physical persons outside the Republic of Uzbekistan shall be carried out in the amount not exceeding the equivalent of one hundred million soums. Export of currency in cash in the amount exceeding the established equivalent shall be carried out in accordance with the procedure determined by the Cabinet of Ministers of the Republic of Uzbekistan.
Import of currency of the Republic of Uzbekistan and foreign currency in cash into the Republic of Uzbekistan and export from the Republic of Uzbekistan by legal entities shall be prohibited, except for banks of the Republic of Uzbekistan.
CHAPTER 4. CURRENCY CONTROL
Article 23. Currency Control Bodies
Currency control bodies in the Republic of Uzbekistan shall be the Central Bank, the Chamber of Accounts, the Ministry of Finance, the State Tax Committee and the State Customs Committee of the Republic of Uzbekistan.
Article 24. Rights and Obligations of Currency Control Bodies
Currency control bodies within their powers shall be obliged to monitor currency operations which are conducted by residents and non-residents in the Republic of Uzbekistan, in terms of compliance of these operations with the legislation of the Republic of Uzbekistan.
Currency control bodies, within the limits of their powers, shall have the rights:
to carry out inspections of observance by residents and non-residents of the legislation on currency regulation;
to carry out checks of completeness and reliability of accounting and reporting on currency operations of residents and non-residents in accordance with the established procedure;
request documents and information which are connected with the currency operations;
establish the procedure for reporting on currency operations;
to adopt demand on elimination of the revealed violations and other measures which are obligatory for execution by all residents and non-residents in the Republic of Uzbekistan.
Currency control bodies may require the submission of those documents only which are directly related to the ongoing currency transaction.
In accordance with the legislation of the Republic of Uzbekistan, currency control bodies shall be obliged to preserve commercial, banking and other secrets protected by law, which they have become aware of in course of the exercise of their powers.
The Central Bank shall exercise currency control over currency operations conducted by banks of the Republic of Uzbekistan.
Article 25. Rights and Obligations of Residents and Non-Residents in the Course of Inspections Which are Conducted by Currency Control Bodies
Residents and non-residents which carry out currency operations in the Republic of Uzbekistan shall have the rights to:
get acquainted with the materials of inspections conducted by the currency control bodies;
appeal against actions of currency control bodies;
receive compensation of the real damage caused by illegal actions (inaction) of currency control bodies and their officials.
Residents and non-residents which carry out currency operations shall be obliged to:
produce to currency control bodies all requested documents and information with respect to currency operations;
submit explanations to currency control bodies in the course of inspections, as well as with respect to their results;
maintain records and prepare reporting on ongoing currency operations, as well as ensure their safety;
comply with the demands (instructions, recommendations) of the currency control bodies with respect to elimination of the revealed violations;
provide access for currency control bodies to premises, documents, and automated databases in the course of conducting inspections by them.
CHAPTER 5. FINAL PROVISIONS
Article 26. Reporting on Currency Operations
The procedure for reporting on currency operations, types of reporting, its form and time limits of submission shall be determined by the Central Bank together with other currency control bodies within their competence.
Physical persons shall not report on the purchase and sale of foreign currency.
Article 27. Dispute Resolution
Disputes which arise in the field of currency operations and currency control shall be settled in the manned prescribed by legislation.
Article 28. Liability for Violation of the Legislation on Currency Regulation
Persons who are found guilty for violation of the legislation on currency regulation shall be liable in accordance with the established procedure.
President of the Republic of Uzbekistan Sh. MIRZIYOYEV
The document presented in an unofficial translation from the database of the law firm “S VERENIN’S LEGAL GROUP”.
The document presented from the database of the law firm “S VERENIN’S LEGAL GROUP”.
The document presented as of _______2024г.