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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 26 RE-IMPORT
Article 234
Content of the Customs Regime for Re-import of Goods
1. 'Re-import of goods' shall mean the customs
regime under which goods, previously exported outside the
customs territory of the Republic of Tajikistan, are re- imported
within the time limit set in subparagraph 2 of paragraph 1
of Article 235 of this Code) without payment of customs duties
and taxes, and without application of economic prohibitions
and restrictions established in accordance with normative
legal acts of the Republic of Tajikistan. .
2. The goods placed the customs regime of re-import shall
be deemed for the customs purposes as goods released for free
circulation.
Article 235
Terms of Placement of Goods under the Re-Import Customs Regime
1. Placement of goods under the re-import customs
regime shall be allowed, if:
1) when exporting from the customs territory of the Republic
of Tajikistan the goods had the status of goods being released
for free circulation, or the status of processed products
of foreign goods (Chapter 21)
2) good were declared under the re-import customs regime within
three years from the day following the day the said goods
crossed the customs territory of the Republic of Tajikistan
when they were exporting from the customs territory of the
Republic of Tajikistan. At the motivated request of the interested
person the authorized body on customs affairs shall extend
the said time limit with respect to the equipment used for
construction, manufacturing, and extraction of minerals and
for other similar purposes provided all provisions of this
paragraph are complied with.
3) the goods remain in the same state as they were exported
from the customs territory of the Republic of Tajikistan,
except for the changes caused by natural wear or natural loss
under normal transportation, storage or usage (operational)
conditions
4) import customs duties, taxes and subsidies and other charges
subject to be refunded to the state budget in case of re-import
of goods were paid (Article 236).
2. Use of goods outside the territory of the Republic of Tajikistan
for commercial purposes, as well as for performing operations
with goods which are required to preserve their safety, including
repairs (except for major repairs and modernization), technical
maintenance and other operations required for maintaining
consumer properties of goods and preserving them in the state
they had on the day of their export from the customs territory
of the Republic of Tajikistan, shall not prevent the placement
of goods under the re-import customs regime, except for cases
when repair operations have resulted in increase in the value
of the goods as compared to the value effective at the moment
of their export.
3. The goods previously placed under other customs regimes
may be placed under the regime of re-import.
Article 236
Refund of Import Customs Duties, Taxes and Subsidies in Re-import
of Goods
1. Under re-import of goods the following shall
be refunded to the state budget:
1) the amounts of import customs duties, taxes and (or) interests
thereof, if the amounts of these duties, taxes and (or)interests
thereof were not charged or refunded in connection with the
export of goods from the customs territory of the Republic
of Tajikistan
2) the amounts of internal taxes, subsidies and other amounts
that are not paid or received directly or indirectly as payments,
benefits or reimbursement in connection with export of goods
out of the customs territory of the Republic of Tajikistan.
2. the amounts of import customs duties and taxes are charged
in accordance with the rules specified by Paragraph 4 of Article
185 of this Code to determine customs duties, taxes payable
under the release of processed products for free circulation.
The amounts of internal taxes are calculated based on the
rates effective at the day of receipt of customs declaration
in export of goods outside the customs territory of the Republic
of Tajikistan, and the customs value of goods and (or) their
quantity that are determined when exporting goods outside
the customs territory of the Republic of Tajikistan.
3. The procedure for calculation of subsidies and other amounts,
not specified in Paragraph 2 of this Article shall be determined
by the Government of the Republic of Tajikistan. The Government
of the Republic of Tajikistan shall have the right to specify
the cases when along with the said amounts interests are charged
in the size established by the tax code of the Republic of
Tajikistan.
4. Customs authorities shall collect the amounts of customs
duties, taxes and subsidies and other amounts and interests
thereof stipulated by this Article in the procedure established
by this Code.
Article 237
Documents and Information Required for Placement of Goods
under Customs Regime of Re-import
1. To obtain the permit for placement of goods
under the customs regime of re-import, a declarant shall submit
to the customs body the information about circumstances of
the exportation of goods from the customs territory of the
Republic of Tajikistan and also he data about repairs of goods,
if such operations were performed outside of the customs territory
of the Republic of Tajikistan.
2. To prove the data, specified in paragraph 1 of this Article,
the declarant shall submit to the customs body the customs
declaration, accepted when exporting goods from the customs
territory of the Republic of Tajikistan, the documents proving
the date of good's crossing the customs border under their
exportation, the documents proving the compliance with requirements
of Article 236 of this Code, as well as other documents proving
the declared data.
Article 238
Refund of Export Customs Duties in Re-Import of Goods
1. Refund of export customs duties paid
shall be made if goods are imported to the customs territory
of the Republic of Tajikistan in accordance with the customs
regime of re-import no later than six months from the day,
following the day goods crossed the border in their export
from the customs territory of the Republic of Tajikistan.
2. The refund of export customs duties paid shall be made
by the authorized bodies in the area of finance upon the decision
of customs authorities in accordance with this Code.
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