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THE CUSTOMS CODE OF THE REPUBLIC OF TAJIKISTAN
SECTION II CUSTOMS PROCEDURES
SUB SECTION 2 CUSTOMS REGIMES
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CHAPTER 25 CUSTOMS WAREHOUSE
Article 215
Content of the Customs Warehouse Customs Regime
'Customs warehouse' shall mean the customs regime
under which imported goods onto the customs territory of the
Republic of Tajikistan are stored under the customs control,
without payment of customs duties or taxes, and without application
of economic prohibitions and restrictions, established in
accordance with normative legal acts of the Republic of Tajikistan,
and also the goods, intended for export, are stored under
the customs control on the terms stipulated by this Chapter.
Article 216
Customs Warehouses
1. Customs warehouses shall be specially allotted
and equipped premises and (or) open grounds that meet the
requirements established by Article 225 of this Code.
The goods, placed under customs regime of customs warehouse,
shall be stored in customs warehouses, except for the goods
mentioned in Paragraph 4 of Article 217 of this Code.
2. Customs warehouses shall be deemed as a zone of customs
control.
3. The goods may be placed in any customs warehouse taking
into account restrictions stipulated by this Code.
Article 217
Terms of Placement of Goods under Customs Regime
1. Any goods may be placed under the customs regime
of the customs warehouse, except for the goods, prohibited
by normative legal acts of the Republic of Tajikistan accordingly
to the import into the Republic of Tajikistan and export from
the Republic of Tajikistan, other goods with respect to which
restrictions established in accordance with normative legal
acts of the Republic of Tajikistan are applied and the list
of which is determined by the Government of the Republic of
Tajikistan, as well as the goods the serviceable time limit
on the day of their declaration under the customs regime of
the customs warehouse of which is less than the time limits
established in accordance with Paragraph 2 of Article 218
of this Code.
2. The goods that can cause damage to other goods or require
special storage conditions, shall be stored in customs warehouses
or special premises of customs warehouses, specially adjusted
for storage of such goods in compliance with mandatory requirements
established in accordance with normative legal acts of the
Republic of Tajikistan.
3. The goods that were initially placed under other customs
regimes may be placed under the customs regime of the customs
warehouse. Foreign goods may be placed in a customs warehouse
in cases stipulated by this Code to suspend the effect of
customs regimes that do not stipulate release of goods for
free circulation.
4. The goods that cannot be stored in the customs warehouse
located in a reasonable
distance because of their size may be placed under the customs
regime of a customs warehouse without actual placing of goods
in the customs warehouse with a written permit of the customs
authority. In this case, the person who declared the customs
regime of the customs warehouse, shall provide to a customs
authority the security of payment of customs levies that would
be subject to payment in case of release of goods for free
circulation, as well as follow all other requirements and
provisions stipulated by this Chapter. At that, the goods
may not be transferred for the use and disposal by other persons
under any method, including the alienation of the goods within
the period of their placement under the customs regime of
the customs warehouse.
Article 218
Time limits of Placement of Goods in Customs Warehouse
1. The goods may be stored at the customs warehouse
up to three years.
2. Goods that have limited shelf life and (or) sale life shall
be declared under the customs regime different from the customs
regime of the customs warehouse and shall be exported from
a customs warehouse no later that 180 days before the expiration
of the said time limit, except for the perishable goods with
respect to which the authorized body on customs affairs may
reduce the said time limit.
3. The time limit for storage of goods at a customs warehouse
shall be determined by the person who places the goods into
the warehouse in the customs declaration within the time limits
stipulated by this Article.
4. At the reasoned request of the applicant, who placed his
goods into the customs warehouse, the customs authority extends
the time limit of storage of goods within the time limits
stipulated by this Article.
Article 219
Operations with Goods at the Customs Warehouse
1. The persons, authorized with regard to goods,
and their representatives shall have the right to make simple
operations with goods stored at the customs warehouse to ensure
safety of goods, in the original state, examine and measure
goods, move them within the customs warehouse provided that
these operations will not entail the change of the state of
the goods, destroy their package and (or) change of affixed
identification signs.
2. The operations not specified in Paragraph 1 of this Article,
including taking samples and specimen from goods, simple assembling
operations and also operations necessary for preparation of
goods for sale and transportation, including splitting of
lots, formation of discharges, sorting, packing, re-packing,
marking, operations necessary for improvement of goods quality,
may be performed by the persons authorized with respect to
goods and their representatives with permission of the customs
authority.
The customs authority shall have the right to refuse to issue
a permit for these operations in case their implementation
may result in loss of goods and change of their essential
properties.
3. Samples and specimen of foreign goods are subject to payment
of import customs duties, taxes as if the said goods were
released for free circulation, except for the case when the
sample of the goods is returned to the customs warehouse within
one month.
4. The goods, stored at the customs warehouse may be alienated
or transferred to the ownership of disposal of another person
in case of preliminary notification of the customs authority
in a written form, except for the goods specified in Paragraph
4 of Article 217 of this Code. At that, the person who got
property rights for goods shall submit to the customs authority
the written obligation to fulfill the requirements and provisions
established by this. paragraph. From the day following the
day the customs authority received the obligation, the person
who got the property rights for goods shall enjoy the rights
and obligations established by this Code as assigned to the
person who places the goods at the customs warehouse.
5. The goods may be transferred from one customs warehouse
to another customs warehouse with a written permit of the
customs authority prior to the expiration of the time limits,
mentioned in Article 218 of this Code. At that, the time limit
of storage of goods at the customs warehouse shall be neither
terminated nor suspended.
Article 220
Exemption of Goods intended for Export from Customs Duties
and Taxes or Refund of Customs Duties and Taxes
1. When placing foreign goods that were initially
placed under other customs regimes and which are intended
for exporting from the customs territory of the Republic of
Tajikistan in the customs warehouse, import customs duties
and taxes shall not be paid or the paid sums of the said customs
duties and taxes shall be refunded in accordance with Chapter
48 of this Code if this exemption or refund are stipulated
in actual export of goods from the customs territory of the
Republic of Tajikistan. If goods are not exported from the
customs territory of the Republic of Tajikistan, import customs
duties, with respect of which the said amounts and interests
thereof were exempted or refunded, shall be paid. The amounts
of import customs duties, taxes and interests thereof shall
be calculated based on the rules of termination of the effect
of the previous customs regime and in accordance with the
terms of placement of goods under a newly selected customs
regime, determined by the declarant for the use of goods on
the customs territory of the Republic of Tajikistan.
2. The exemption from, reimbursement and refund of internal
taxes if these exemption and reimbursement or refund are stipulated
in accordance with the tax legislation of the Republic of
Tajikistan when the goods are actually exported from the customs
territory of the Republic of Tajikistan are applied to the
domestic goods placed at the customs warehouse and intended
for exportation from the customs territory of the Republic
of Tajikistan in accordance with the customs regime of export.
In case if such goods were not actually exported within six
months from the day of their placement in the customs warehouse
interests in the size established by the tax legislation of
the Republic of Tajikistan shall be charged in the procedure
for levying customs payment stipulated by this Code.
Article 221
Worn Out, Spoilt or Damaged Goods
Goods which were worn out, damaged or broken as
a result of an accident or force majeure during the period
of their storage at a customs warehouse shall be placed under
a definite customs regime, as if they were imported into the
customs territory of the Republic of Tajikistan in a destroyed,
damaged or broken state.
Article 222
Determination of Customs Value of the Goods Released for Free
Circulation
If for the purposes of calculating customs duties
and taxes in accordance with this Code, the customs value
of goods and (or) their quantity after the storage of goods
at the customs warehouse, is used, in the release of goods
for free circulation the customs value of goods and (or) their
quantity shall be determined on the day of the release of
goods for free circulation.
Article 223
Termination of the Customs Regime
1. The goods shall be declared under another customs
regime no later that the day of expiration of the time limit
of storage of goods at the customs warehouse (Article 218)
in compliance with requirements and provisions established
by this Code.
After expiration of this time limit the goods are disposed
of in compliance with the section VI of this Code.
2. Goods placed under the customs regime of the customs warehouse
may be placed under another customs regime only by those persons
which are authorized with respect to goods.
2. In release of goods from the customs warehouse, initially
placed under the customs regime of temporary import, the time
limit of temporary import of goods shall be renewed in accordance
with this regime for further use on the customs territory
of the Republic of Tajikistan. In release of the said goods
for free circulation the calculation of customs duties and
taxes shall be made in accordance with Article 214 of this
Code.
4. The owner of the customs warehouse shall may declare the
customs regime of destruction with respect to the goods stored
at the customs warehouse taking into consideration provisions
of Paragraph 2 of this Article.
Article 224
Types of Customs Warehouses
1. Customs warehouses may be of open and closed
types.
Customs warehouses shall be warehouses of an open type if
they are open for storage of any goods and for use by any
persons.
Customs warehouses shall be warehouses of a closed type if
they are used for storage of goods of the owner of the customs
warehouse (Article 226).
2. The Government of the Republic of Tajikistan shall determine
the list of goods that may not be stored at a customs warehouse
of a closed type.
3. Customs warehouses of closed and open types may be used
for storage of specific kinds of goods which require special
conditions of storage or which can cause damage to other goods
(specialized customs warehouses).
Article 225
Requirements for Arrangement, Equipment and Location of Customs
Warehouses
1. Premises and (or) areas intended for establishment
of a customs warehouse, shall be arranged and equipped so
as to provide safety of goods, prevent access of unauthorized
persons (those who are not employees of the warehouse, who
are neither persons unauthorized with respect to the goods
nor representatives of the owners of the goods), as well as
to provide conditions for customs control of these goods.
Location of customs warehouses shall be determined taking
into account the interests of trade organizations and other
persons concerned.
2. The authorized body on customs affairs shall establish
obligatory requirements for arrangement, equipment and location
of premises and (or) open areas intended to be used as a customs
warehouse, in accordance with Paragraph 1 of this Article.
Article 226
Owner of the Customs Warehouse
1. The owner of the customs warehouse may be a
domestic legal entity included in the register of owners of
customs warehouses.
2. The owner of the customs warehouse shall store goods under
the customs control, in cases and on the terms established
by this Code.
3. The relations between the owner of the customs warehouse
and persons who place their goods for storage at the customs
warehouse shall be based on the contract. The owner of the
customs warehouse of an open type may not refuse to sign the
contract if there are acceptable conditions for its signing.
4. The customs authorities without inclusion in the register
of the owners of customs warehouses may act as owners of customs
warehouses. The authorized body on customs affairs shall provide
regular, not less than once in six months, official publication
of the list of the customs warehouses, owned by customs bodies,
as well as changes made in the list.
Article 227
Terms of Including the Register of Owners of Customs Warehouses
1. The terms of including into the register of
owners of customs warehouses shall be as follows:
1) ownership (ownership, economic management or lease) of
premises and (or) open areas suitable to be used as customs
warehouses and to be complied with the established requirements
(Article 225)
2) security of payment of customs duties in accordance with
Article 384 of this Code
3) agreement on insurance of the risk of civil responsibility
that may happen as a result of damage of goods of other persons,
being stored, or violation by other persons of other terms
of storage agreements. The insured sum within which the insurer
is obliged to reimburse the damage caused to persons, whose
property interests are affected, shall be calculated based
on the actual useful space and useful volume and shall be
determined based on 5- fold of the statutory minimum monthly
wage for each square meter of the useful space in case of
an open area used as a customs warehouse, and based on 2-fold
of the statutory minimum monthly wage for one cubic meter
of the actual useful volume in case a premise is used as a
customs warehouse, but may not exceed 8000 -fold of statutory
minimum monthly wage.
2. If the ownership of premises and (or) open areas is based
on the lease agreement, this agreement shall be concluded
for the period not less than three years from the day of submitting
the application about inclusion into the Register of owners
of customs warehouses.
Article 228
Application for Inclusion in the Register of Owners of Customs
Warehouses
1. The inclusion to the Register of owners of
customs warehouses shall be made based on the application
of the person that meets the requirements established by Article
227 of this Code.
2. The Application for Inclusion in the Register of Owners
of Customs Warehouses shall include:
1) a request to the customs authority to include in the Register
of owners of customs warehouses
2) information about name, organizational and legal structure
, location, open bank accounts, and the size of fully formed
charter (aggregate) capital, charter fund or share payments
of an applicant
3) information about the type of customs warehouse (the grounds
for necessity and expediency of choosing the closed type warehouse)
4) information about premises and (or) open areas that are
in the ownership of the applicant and which are intended for
the use as a customs warehouse, their location, equipment
and logistics
5) information about security for payment of customs duties
in accordance with Article 384 of this Code
6) information about contract (contracts) of insurance of
risk of civil responsibility of the applicant..
3. The application for the inclusion in the Register of owners
of customs warehouses shall be supported with the following
documents that confirm the declared data:
1) foundation documents and the document proving the fact
of inclusion of a legal entity in the Unified public register
of legal entities
2) certificate on state registration of a legal entity
3) certificate on tax registration of an applicant
4) documents proving the ownership rights with regard to premises
and (or) open grounds intended to be used as a customs warehouse
5) plans and schemes of premises and (or) open grounds intended
for establishment of the customs warehouse
6) documents, proving the size of fully formed charter (aggregate)
capital, charter fund or share payments of the applicant
7) documents, proving the security of customs duties in accordance
with Article 384 of this Code
8) confirmation from banks about accounts open there
9) insurance policy.
4. A separate application shall be submitted for each territorial
allotted premise and (or) each territorial allotted open ground,
intended for establishment of the customs warehouse.
Article 229
Certificate on Inclusion in the Register of Owners of Customs
Warehouses
1. The owner of the customs warehouse is added
to the Register of the owners of customs warehouses by each
territorial allotted premise and (or) each territorial allotted
open area that are used as customs warehouses. For each territorially
allotted premise and (or) each territorially allotted open
area, a separate certificate on inclusion to the Register
of owners of customs warehouses shall be issued.
2. Certificate on inclusion in the Register of owners of customs
warehouses shall include:
1) the name of the owner of customs warehouse, indication
of its organizational legal structure and location
2) information about the right of ownership of premises and
(or) open grounds used as the customs warehouse
3) information about the security of payment of customs duties
in accordance with Article 384 of this Code
4) type of the customs warehouse
5) location of the customs warehouse.
3. The certificate on inclusion in the Register of owners
of customs warehouses shall be valid during five years.
Article 230
Obligations and Responsibilities of the Owner of the Customs
Warehouse
1. The owner of the customs warehouse shall be
obliged to:
1) follow the requirements and provisions established by this
Code with respect to storage of goods at the customs warehouse
2) keep records and submit to customs authorities reports
on the stored goods (Article 405)
3) ensure safety of the goods placed in the customs warehouse
4) ensure the impossibility of the access to the stored goods
of unauthorized persons without permission of customs authorities
5) pay customs duties and taxes in cases provided for by paragraph
2 of this Article as well as in the case stipulated by paragraph
1 of Article 90 of this Code, if the owner of the customs
warehouse obtained the permission for internal customs transit.
2. The owner of a customs warehouse shall bear responsibility
for payment of customs duties and taxes in cases when goods
are lost or released without permission of the customs authority.
The owner of the customs warehouse shall not bear the responsibility
for payment of customs duties and taxes only in the case,
if the goods are destructed and irrevocably lost as a result
of an accident, force majeure or natural loss under normal
conditions of storage.
Article 231
Withdrawal of a Certificate about Inclusion in the Register
of Owners of Customs Warehouses
The customs authority may withdraw the certificate
about inclusion in the register of owners of customs warehouses
in the following cases:
1) If the owner of the customs warehouse does not follow even
one of the conditions of inclusion in the Register of the
owners of customs warehouses established by Article 227 of
this Code
2) If the owner of the customs warehouse does not fulfill
obligations stipulated by sub paragraph 5 of Paragraph 1 of
Article 230 of this Code
3) If the owner of the customs warehouse was repeatedly brought
to administrative liability for customs administrative delinquencies.
Article 232
Operations with Goods in Case of Exclusion of the Owner of
Customs Warehouse from the Register of Owners of Customs Warehouses
In case of withdrawal of the certificate about
inclusion in the Register of owners of customs warehouses
or exclusion of the owner of customs warehouse from the Register
of the owners of customs warehouses under other reasons, the
goods that are stored at the customs warehouse shall be placed
at his expense to another customs warehouse within two months
from the date of his exclusion. The owner of the customs warehouse
shall be obliged to notify the persons who placed their goods
at the customs warehouse, within three days from the day of
his exclusion from the Register of owners of customs warehouses.
The goods not allowed to be placed at the customs warehouse
from the day following the day of exclusion of the owner of
the customs warehouse from the Register of the owners of the
customs warehouses.
Article 233
Storage of Goods at Customs Warehouses of Customs Authorities
1. Customs warehouses of customs authorities shall
be open warehouses and shall comply with the requirements
established by Article 225 of this Code.
2. In case of storage of goods at customs warehouses the relations
of customs authorities with persons placing goods at the customs
warehouses shall be regulated by this Code and the Civil Code
of the Republic of Tajikistan. The contract that is concluded
between the customs authority and the person who places the
goods at the customs warehouse shall comply with requirements
of the civil legislation of the Republic of Tajikistan established
for a public contract. The customs authority may not refuse
to conclude a contract if the conditions of its signing exist.
The customs authority proves the submission of goods for storage
by issuing the receipt to the person who places the goods
at the customs warehouse, the form of which is determined
by the authorized body on customs affairs.
3. Rights, obligations and responsibility of customs authorities
associated with the storage of goods at the customs warehouses
shall arise from the essence of general provisions concerning
storage stipulated by the civil legislation of the Republic
of Tajikistan, taking into account the provisions established
by this Code.
The Customs authority shall bear the responsibility for payment
of customs duties in case of the loss of goods that were stored
at the customs warehouse, except for the case if the goods
were destructed or irrevocably lost as a result of force majeure
or natural loss under normal conditions of storage.
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