INTRODUCTION OF TOLLING IN THE OIL REFINING INDUSTRY OF THE REPUBLIC OF UZBEKISTAN

Mirzakhalilova Damira Minnisalikhovna, Mirzaeva Kamila Marlenovna

INTRODUCTION OF TOLLING IN THE OIL REFINING INDUSTRY OF THE REPUBLIC OF UZBEKISTAN

Keywords

Tolling, refining of customer-owned feedstock, «tolling» contract, customs territory, production capacity, refinery.

Abstract

The practice of refining of raw material in other countries is widely spread all over the world. It is realized in big world companies in order to minimize costs and to increase competitive ability of goods in modern market conditions. The terms of introduction and the possibilities of implementation of this practice in oil-and-gas sphere of Uzbekistan is observed here.

Reference list

1. Regulations on the procedure for carrying out processing operations (tolling) on ​​the territory of the Republic of Uzbekistan (approved by the Ministry of Foreign Economic Relations and the State Customs Committee, registered by the Ministry of Justice on November 29, 2000, No. 987).
2. Regulations on the procedure for reflecting transactions in accounting, associated with give-and-take raw materials (approved by the Ministry of Finance, registered by the Ministry of Justice on March 15, 2010, No. 2086).
3. Resolution of the State Customs Committee "On making changes and additions to the Instruction on the procedure for filling out the cargo customs declaration "(dated April 30, 2018, No. 01-02 / 13-37).
4. Tax Code (Articles 212, 215 and 230).
5. Customs Code of the Republic of Uzbekistan (Articles 30–361).
6. Belova I. A., Tolling as an economic phenomenon / I. A. Belova //
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8. www.bnpz.uz - the official website of the Bukhara oil refinery.
9. www.fnpz.uz - the official site of the Fergana oil refinery.
10. Sukharukova AA Use of tolling transactions in Russia // Young scientist. - 2014. - No. 20. - S. 418-420. - URL https://moluch.ru/archive/79/13864/ (date of access: 23.11.2019).
11. https://investgazeta.delo.ua/praktika/pljusy-i-minusy-davalcheskogo-256496/
12. https://www.hydro.com/no-NO/media/news/2015/hydro-investing-in-sorting-technology-for-recycling/
13. https://www.petroleum-economist.com/articles/midstream-downstream/power-generation/2002/shell-defends-tolling-deal-costs

INTRODUCTION OF TOLLING IN THE OIL REFINING INDUSTRY OF THE REPUBLIC OF UZBEKISTAN