THE CUSTOMS CODE OF THE REPUBLIC OF TAJIKISTAN

SECTION I. GENERAL PROVISIONS
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C H A P T E R 2 BASIC PRINCIPLES FOR CONVEYANCE OF GOODS AND MEANS OF TRANSPORT ACROSS THE CUSTOMS BORDER

Article 11
Conveyance of Goods (Including Hard Currency and Currency Values) and Means of Transport Across the Customs Border

1. All persons shall have an equal right to convey goods and means of transport across the customs border according the procedure established by this Code, except for the cases stipulated by this Code, by other normative legal acts of the Republic of Tajikistan and by international legal acts ratified by the Republic of Tajikistan.
2. Goods and means of transport shall be conveyed across the customs border under the procedure established by this Code.
The procedure for conveyance of currency of the Republic of Tajikistan, securities nominal price of which is valued in the currency of the Republic of Tajikistan, conveyance of foreign currency and other currency values across the customs border shall be regulated by this Code and by other normative legal acts of the Republic of Tajikistan.

Article 12
Compliance with Prohibitions and Restrictions Imposed When Conveying Goods Across the Customs Border

1. Goods, which in compliance with normative legal acts of the Republic of
Tajikistan are prohibited for importation into the customs territory of the Republic of Tajikistan, shall be retained by customs authorities and the measures shall be taken stipulated by the legislation of the Republic of Tajikistan. These goods are subject to immediate exportation from the customs territory of the Republic of Tajikistan, unless otherwise established by this Code or other normative legal acts of the Republic of Tajikistan. The carrier shall export the said goods. In case of impossibility to export the goods or in case of non-execution of immediate exportation these goods shall be subject to placement in temporary storage warehouses or other places that constitute zones of customs control (Article 403) at the expense of persons mentioned in Article 15 of this Code. Time limit for temporary storage of such goods is three days unless another time limit is established by other normative legal acts of the Republic of Tajikistan with regard to certain categories of goods. Upon expiry of this time period the said goods shall be disposed of in compliance with Chapter 58 of this Code.
Goods restricted for importation into the customs territory of the Republic of Tajikistan shall be allowed for importation (and in the cases specified by this Code these goods shall be released by customs authorities) provided that the requirements and provisions set forth by normative legal acts of the Republic of Tajikistan and international legal acts ratified by the Republic of Tajikistan have been complied with.
2. Goods prohibited for exportation shall not be subject to actual exportation from the customs territory of the Republic of Tajikistan.
Goods exportation of which from the customs territory of the Republic of Tajikistan is restricted shall be permitted for exportation provided that the requirements and conditions set forth by normative legal acts and international legal acts ratified by the Republic of Tajikistan have been complied with.
3. The customs authorities shall not reimburse expenses borne by persons mentioned in Article 15 of this Code, by declarants, carriers or other persons as a result of their compliance with prohibitions and restrictions imposed on importation of goods to the customs territory of the Republic of Tajikistan or their exportation from this territory.

Article13
Customs Clearance and Customs Control

1. All goods and means of transport conveyed across the customs border shall be subject to customs clearance and customs control in the procedure and on the terms stipulated by this Code.
2. When executing customs clearance and exercising customs control the customs authorities and customs officials shall not be entitled to set requirements and to impose restrictions which are not stipulated by customs legislation acts or by other normative legal acts of the Republic of Tajikistan.

Article14
Use and Disposal of Goods and Means of Transport

1. No one shall have a right to use and to dispose of goods and means of transport prior to their release other than in the procedure and the terms stipulated by this Code.
2. After their release, the goods and means of transport shall be used and disposed of in compliance with the declared customs regime.

Article15
The Obligation to Perform Customs Operations for Release of Goods

The following persons shall have the duty to perform customs operations for release of goods, unless otherwise established by this Code:
1) in case goods are conveyed across the customs border in compliance with an external economic transaction contract concluded by a domestic person - the domestic person who concluded such an external economic transaction contract or on whose behalf or upon instruction of which this transaction contract was concluded
2) in case goods are conveyed across the customs border without conclusion of an external economic transaction contract by a domestic person:
3) a person having the right of ownership and (or) the right of using goods on the customs territory of the Republic of Tajikistan
4) other persons acting in the capacity that, in compliance with the civil legislation of the Republic of Tajikistan and (or) this Code, is sufficient for performance on their own behalf of legally significant actions with the goods placed under the customs control.

Article 16
Guarantees of the Appropriate Fulfillment of Obligations Established by this Code

In cases specified by this Code and by other normative legal acts of the Republic of Tajikistan the customs authorities shall be entitled to demand that persons provide guarantees of the appropriate execution by them of obligations established by this Code with regard to goods, including guarantees in the form of security of payment of customs levies in compliance with Chapter 46 of this Code.