THE CUSTOMS CODE OF THE REPUBLIC OF TAJIKISTAN

SECTION II CUSTOMS PROCEDURES

SUB-SECTION 1 CUSTOMS CLEARANCE
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C H A P T E R 12 TEMPORARY STORAGE OF GOODS

Article 99
Temporary Storage of Goods

'Temporary storage' shall mean the customs procedure under which foreign goods are stored under the customs control without payment of customs duties and taxes and without application of restrictions established in compliance with normative legal acts of the Republic of Tajikistan, prior to their release in compliance with a certain customs regime, or placement under another customs procedure.

Article 100
Temporary Storage Warehouses

1. Temporary storage of goods shall be performed in temporary storage warehouses unless otherwise stipulated by this chapter.
Temporary storage warehouses shall be specially assigned and equipped premises or open grounds that meet the requirements set forth in Article 107 of this Code.
2. Temporary storage warehouses shall be recognized as the customs control zone.
3. Goods may be placed at any temporary storage warehouse given the restrictions stipulated by this Code.

Article 101
Placement of Goods into Temporary Storage Warehouses

1. Any foreign goods including those imported to the customs territory of the Republic of Tajikistan with the infringement of the established procedure in accordance with normative legal acts of the Republic of Tajikistan (paragraph 1, Article 12) shall be placed into the temporary storage warehouses.
2. Goods that can damage other goods or require special storage conditions shall be stored at the warehouses or separate premises of temporary storage warehouses that are equipped specially for the storage of such goods with fulfillment of the obligatory requirements established in compliance with normative legal acts of the Republic of Tajikistan.
3. Temporary storage warehouses may be also used for storage of goods in cases stipulated by Articles 418 and 435 of this Code.

Article 102
Documents Required for Placing Goods into a Temporary Storage Warehouse

1. When placing goods into a temporary storage warehouse a brief declaration shall be submitted by the carrier or by the person authorized with regard to goods to the customs body. A brief declaration shall be submitted no later than the following working day after the submission of goods and means of transport to the customs body. A brief declaration shall not be submitted if within this time period the goods are placed under a certain customs regime. The format of a brief declaration and the procedure for its completion shall be established by the authorized body on customs affairs.
Concurrently with a brief declaration the documents containing information on the name and location of consignor (consignee) of goods in compliance with transport (conveyance) documents, on the country of departure and country of destination of goods, names of goods, their quantity, number of cargo places, nature and types of packing and marking of goods, invoice price, gross weight of goods (in kilograms) or volume of goods (in cubic meters) as well as the data on classification codes of goods in compliance with the Harmonized Commodity Description and Coding System or the Commodity Nomenclature of the Foreign Economic Activities at the level of no less than first four marks.
The authorized body on customs affairs shall be entitled to shorten the list of the data specified in the second subparagraph of this paragraph given the type of transport, types of goods and categories of persons conveying goods and means of transport.
2. For placing goods into the temporary storage warehouse the following documents shall be used:
1) documents stipulated by Articles 73-76 of this Code - in case of placing goods into a temporary storage warehouse located in the place of arrival of goods
2) documents stipulated by Article 81 of this Code - in other cases of placing goods into a temporary storage warehouse.
If the submitted documents do not contain the information specified in subparagraph 2 of paragraph 1 of this Article the person placing goods into a temporary storage warehouse shall be obliged to provide the missing information by submission of other available documents or additional documents drawn up by him (or other person on his behalf) in a free form to the customs body.
3. When placing goods into a temporary storage warehouse the customs body shall not have the right to require the information not stated in subparagraph 2 of paragraph 1 of this Article.

Article 103
Time Limit for Temporary Storage

1. The time limit for temporary storage of goods shall be two months.
Upon a well-reasoned request of the person concerned the customs body shall extend the said time limit. The authorized body on customs affairs shall set the procedure for extension of the time limit.
The maximum time limit for temporary storage of goods shall be four months unless otherwise is stipulated by this Article.
2. Perishable goods shall be stored in a temporary storage warehouse within the time limits of their quality preservation that allow to use such goods for their own purposes but no later than the time limit stipulated in paragraph 1 of this Article.
3. In cases stipulated by paragraph 1 of Article 12 and paragraph 8 of Article 418 of this Code the temporary storage of goods shall be executed within the time limits stipulated in these Articles. Extension of these time limits shall not be permitted.
4. Expiration of the time limit of temporary storage of goods shall be started from the day of their placing into a temporary storage warehouse or the day when they acquire the status of goods under the temporary storage in compliance with this Code. In case of application of the internal customs transit when conveying goods from the place of arrival to the customs territory of the Republic of Tajikistan up to the place of location of the customs body the expiration of the time limit of the temporary storage of these goods shall be started anew from the day of completion of the internal customs transit.
5. Upon expiration of the time limits stipulated by this Article goods shall be disposed of in compliance with Chapter 57 of this Code.

Article 104
Operations with Goods under the Temporary Storage

1. The persons authorized with respect to goods and their representatives shall be entitled to carry out normal operations with goods under the temporary storage required to ensure their preservation in an unaltered state (including inspection and measurement of goods, their displacement within the temporary storage warehouse) provided that these operations shall not entail change of the status of goods, damage of their packing or change of the imposed means of identification.
2.The operations not said in paragraph 1 of this Article (including taking samples and specimens of goods, reparation of damaged packing as well as the operations required for preparation of goods for removal from the temporary storage warehouse and their subsequent transportation) may be performed by the persons authorized with respect to goods and their representatives with the permission of the customs body.
The customs body shall be entitled to refuse to issue a permission for performing such operations only in case if their execution leads to the loss of goods or change of their status.

Article 105
Worn Out, Broken or Damaged Goods

Goods which are worn out, broken, or damaged as a result of an accident and (or) a force majeure during their temporary storage shall be subject to placement under a certain customs regime to be determined by the declarant, as if they were imported to the customs territory of the Republic of Tajikistan in a worn out, broken or damaged state.

Article 106
Types of Temporary Storage Warehouses

1. Temporary storage warehouses shall be of open or closed types.
2. Temporary storage warehouses shall be the warehouses of an open type if they are available for storage of any goods and use by any persons.
3. Temporary storage warehouses shall be of a closed type if they are assigned for the storage of goods of the owner of the warehouse (Article 108) or for the storage of certain goods including those limited in circulation and (or) requiring special storage conditions.

Article 107
Requirements to Construction, Equipping and Location of Temporary Storage Warehouses

1. Premises or open grounds assigned for the use as a temporary storage warehouse shall be constructed and equipped in the way to ensure the preservation of goods, preclude the possibility of access by unauthorized persons (those which are not the warehouse staff, unauthorized with respect to goods or not representatives of the persons having such authorization) to the stored goods and to ensure performance of the customs control.
2. The secured territory equipped for parking of means of transport conveying the goods for the time period required for completion of the internal customs transit shall be adjacent to the premises and open grounds assigned for the use as the temporary storage warehouses. This territory shall be a customs control zone. The means of transport conveying the goods that are under the customs control may enter this territory during 24 hours day.
3. In compliance with paragraphs 1 and 2 of this Article the authorized body on customs affairs shall establish obligatory requirements to construction, equipping and location of temporary storage warehouses to ensure execution of the customs control.
4. Upon the decision of the customs body certain requirements stipulated in this Article with regard to the construction and equipping of warehouses of a closed type located on the territory of the enterprises and whose owners are the persons executing the production activities may not be applied if the criteria set forth in paragraph 1 of this Article are met.
Note.
For the purposes of application of this Chapter "means of transport" shall mean the vehicle conveying goods through the customs territory of the Republic of Tajikistan.

Article 108
Owners of Temporary Storage Warehouses

1. The owner of a temporary storage warehouse may be a domestic legal person included in the Register of owners of temporary storage warehouses.
2. The owner of a temporary storage warehouse shall store goods placed under the customs control in cases and on the terms stipulated by this Code.
3. The relations of the owner of a temporary storage warehouse with the persons placing goods for storage shall be on a contractual basis. The refusal of the owner of temporary storage warehouse (except for the warehouse of a closed type used for the storage of goods of the owner of the warehouse) to sign a contract if there are applicable conditions for signing thereof shall not be permitted.
4. Customs authorities without their inclusion in the Register of owners of temporary storage warehouses (Article 115) may be the owners of the temporary storage warehouse. The authorized body on customs affairs shall be obliged to ensure regular (at least once in six months) publication of the list of temporary storage warehouses owned by customs authorities and changes made in this list in their official editions.

Article109
Conditions for Inclusion in the Register of Owners of Temporary Storage Warehouses

1. Conditions for inclusion in the Register of owners of temporary storage warehouses shall be:
1) Ownership (being a property or operated or leased) of premises and (or) open grounds assigned for use as a temporary storage warehouse and meeting the stipulated requirements (Article 107)
2) Ensuring payment of customs levies in accordance with Article 384 of this Code
3) Availability of the insurance contract of civil liability that may be accounted as a result of damage of the stored goods of other persons or breach of other provisions of the contract of storage with other persons. The insurance amount within which the insurer is obliged to reimburse the damage in each insured accident to the persons whose property was damaged shall be calculated based on the usable area of usable volume and determined on the basis of fivefold amount of the statutory minimum monthly wage per square meter of the usable area if an open ground is used as a customs warehouse and on the basis of double statutory minimum monthly wage per one cubic meter of usable volume if premises are used as a customs warehouse but not less than 8000-fold statutory amount of the minimum monthly wage.
2. If the ownership of premises and open grounds is based on a lease contract, such contract shall be made for the period not less than one year on the date of submission of the application for inclusion in the Register of owners of temporary storage warehouses.

Article 110
Application on Inclusion in the Register of Owners of Temporary Storage Warehouses

1. Inclusion in the Register of owners of temporary storage warehouses shall be performed based on the application of the person meeting requirements set forth in Articles 108 and 109 of this Code.
2. Application for inclusion in the Register of owners of temporary storage warehouses shall contain:
1) Application to the customs body with the request for inclusion in Register of owners of temporary storage warehouses
2) Information on the name, organizational and legal structure, location, open bank accounts, as well as on the size of completely formed charter (aggregate) capital, charter fund or shares of an applicant
3) Information on the type of a temporary storage warehouse (for the storage of a closed type it shall be necessary to justify the necessity and expediency of the choice of such a type of the warehouse)
4) Information on premises and (or) open grounds owned by the applicant and assigned for the use as a temporary storage warehouse, their location, construction, equipping, and logistics
5) Information on security of payment of customs levies in accordance with Article 384 of this Code
6) Information on the insurance contract (or contracts) of civil liability risk of the applicant.
3. The application for inclusion in the Register of owners of temporary storage warehouses shall be accompanied with the following documents confirming the declared information:
1) Foundation documents or a document confirming the fact of registration of the legal entity in the Unified State Register of Legal Persons
2) State registration certificate of a legal entity
3) Certificate on registration of the applicant by the tax body
4) Documents confirming the right of ownership of the premises and (or) open grounds assigned for the use as a temporary storage warehouse
5) plans and drawings of the premises and open grounds assigned for the use as a temporary storage warehouse
6) documents confirming the size of the fully established charter (aggregate) capital, charter fund or shares of the applicant
7) documents confirming the security of customs levies in accordance with Article 384 of this Code
8) Confirmation of the bank on accounts opened therein
9) Insurance policy.
4. A separate application shall be submitted for each territorially separate premise and (or) an open ground assigned for the use as a temporary storage warehouse.

Article 111
Certificate on Inclusion in the Register of Owners of Temporary Storage Warehouses

1. Inclusion of the owner of temporary storage warehouse in the Register of owners of temporary storage warehouses shall be made for each territorially separate premise and (or) an open ground that are used as a temporary storage warehouse. A separate certificate on inclusion in the Register of owners of temporary storage warehouses shall be issued for each territorially separate premise and (or) an open ground.
2. Certificate on inclusion in the Register of owners of temporary storage warehouses shall contain:
1) Name of the owner of a temporary storage warehouse, its organizational and legal structure and location
2) Information on the right of ownership of the premise and (or) an open ground used as a temporary storage warehouse
3) Information on the size and form of security of customs levies in accordance with Article 384 of this Code
4) Indication of the type of a temporary storage warehouse
5) Indication of the location of a temporary storage warehouse.
3. Certificate on inclusion in the Register of owners of temporary storage warehouses shall be valid for three years.

Article 112
Obligations of an Owner of a Temporary Storage Warehouse

1. The owner of a temporary storage warehouse shall be obliged to:
1) fulfill the provisions and requirements set forth by this Code with respect to the storage of goods under the customs control
2) Maintain records on the stored goods under the customs control and submit a report on the storage of such goods to customs authorities (Article 405)
3) Ensure safety of goods stored at the temporary storage warehouse and means of transport located on the adjacent territory being the customs control zone
4) Provide the possibility of twenty-four-hour placement of goods and means of transport in a temporary storage warehouse or on the adjacent territory being the customs control zone
5) Preclude the possibility of access of unauthorized persons to goods and means of transport located in the stated temporary storage warehouse or on the adjacent territory being the customs control zone without the permission of the customs body
6) Pay customs duties, taxes in case stipulated in paragraph 2 of this Article and in case stipulated in paragraph 1 of Article 90 of this Code if the owner of the temporary storage warehouse obtains the permission for internal customs transit.
2. The owner of a temporary storage warehouse shall bear responsibility for payment of customs duties, taxes with regard to the goods stored at the temporary storage warehouse in case of their loss or release without the permission of the customs body. The owner of a temporary storage warehouse shall not bear responsibility for payment of customs duties, taxes with regard to the goods stored in the temporary storage warehouse only in case if the goods are irrevocably lost due to the accident, force majeure or a natural loss under the normal conditions of storage.

Article 113
Withdrawal of the Certificate on Inclusion in the Register of Owners of Temporary Storage Warehouses

The certificate on inclusion in the Register of owners of temporary storage warehouses shall be withdrawn in case of:
1) non-observance of at least one of the provisions of the inclusion in the Register of owners of temporary storage warehouses set forth by Article 109 of this Code
2) non-observance of liabilities stipulated in subparagraph 6 of paragraph 1 of Article 112
of this Code by the owner of a temporary storage warehouse
3) repeated bringing of the owner of a temporary storage warehouse to the administrative responsibility for administrative violations in the area of customs.

Article 114
Operations with Goods in Case of Exclusion of the Owner of the Temporary Storage Warehouse from the Register of Owners of Temporary Storage Warehouses

In case of withdrawal of the certificate on inclusion in the Register of owners of temporary storage warehouses or exclusion of the owner of a temporary storage warehouse from the Register of owners of temporary storage warehouses under other reasons, the goods stored at a temporary storage warehouse shall be subject to placement to another temporary storage warehouse at his own expense within two months starting from the date following the date of exclusion. Starting from the date following the date of exclusion of the owner of a temporary storage warehouse from the Register of owners of temporary storage warehouses, placement of goods at the temporary storage warehouse shall not be permitted.

Article 115
Storage of Goods in Temporary Storage Warehouses of Customs Authorities

1. The temporary storage warehouses of customs authorities shall be warehouses of an open type and shall meet the requirements set forth by Article 107 of this Code.
2. When storing goods at temporary storage warehouses of customs authorities the relations of customs authorities with the person placing goods at these warehouses shall be performed in compliance with this Code and Civil Code of the Republic of Tajikistan. The contract signed between the customs authority and the person placing the goods at the temporary storage warehouse shall meet the requirements of Civil Code of the Republic of Tajikistan established for the public contract. The refusal of the customs authority to sign the contract if there are applicable conditions to sigh the said contract, shall not be permitted.
Acceptance of goods for storage by the customs authority shall be certified with giving to the person placing goods at the temporary storage warehouse the receipt in the form determined by the authorized body on customs affairs.
3. Rights, obligations and responsibility of customs authorities in respect to the storage of goods performed by these authorities shall be based on the essence of obligations in compliance with the general regulations on the storage, stipulated by the Civil Legislation of the Republic of Tajikistan taking into account the provisions stipulated by this Code.
The customs body shall bear responsibility for payment of customs duties, taxes with regard to the goods stored in a temporary storage warehouse only in case if the goods are disrupted, irrevocably lost as a result of an accident, force majeure or a natural loss under the normal conditions of storage.
6. The payment for storage of goods at a temporary storage warehouse of the customs
authority shall be collected in compliance with the contract. The payment for the storage of goods in a temporary storage warehouse of the customs authority shall be established in accordance with normative legal acts of the Republic of Tajikistan.

Article 116
Details of Temporary Storage of Goods Transported by Railway

1. Upon the request of the railway the temporary storage of goods transported by railway until their unloading directly to the means of transport located on the tracks of this railway in the places that are not temporary storage warehouses and which location is agreed with the customs authorities shall be permitted.
The said places shall be considered as the customs control zone. The railway shall be obliged to ensure the safety of goods and exclude the access of the unauthorized persons to them.
2. The goods stored in the means of transport in the customs control zone in compliance with this Article shall be considered as temporarily stored for customs purposes. Unloading of goods and their transfer to any other place shall be made with the permission of the customs authority.
3. In case of loss of goods stored in means of transport in the customs control zone or their release without permission of customs authorities the railway shall bear responsibility for payment of customs duties and taxes.

Article 117
Temporary Storage in the Warehouse of a Consignee

1. The customs body may permit the temporary storage of goods in the warehouse of the consignee of goods in case of:
application of special simplified procedures for certain persons (Article 68)
the temporary storage of goods requiring special storage conditions is required if there are no any temporary storage warehouses equipped for storage of such goods in the reasonable proximity from the place of receiving goods
2. When issuing a permission for the temporary storage at the warehouse of the consignee of goods the customs authority shall be entitled to require security of payment of customs levies.
3. The consignee of goods shall be obliged to meet all other requirements of this Article in case of storage of goods at his warehouse. The storage of foreign goods owned by the third persons at the warehouse of a consignee of goods shall not be permitted.

Article 118
Placement of Goods in Temporary Storage Warehouse by Customs Authorities

1. The goods may be placed into the temporary storage warehouse of the customs authority in cases stipulated by paragraph 1 of Article 12, Articles 418 and 435 of this Code.
Remuneration for storage and reimbursement of losses to the owner of a temporary storage warehouse in the said cases shall be made at the expense of the persons determined by these articles.
2. In case if expenses for storage are made at the expense of the state budget they shall be compensated to the owner of the temporary storage warehouse by the customs authorities within necessary and officially confirmed expenses made by the owner of the temporary storage warehouse during the storage of goods.

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