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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 27 RE-EXPORT
Article 239
Content of the Re-Export Customs Regime for Goods
'Re-export of goods' shall mean the customs regime
under which goods that were previously imported onto the customs
territory of the Republic of Tajikistan are exported from
this territory, exempt from or with refund of the customs
import duties and taxes that were paid, and without economic
prohibitions and restrictions being applied to them, established
in accordance with normative legal acts of the Republic of
Tajikistan.
Article 240
Terms of Placement of Goods under the Re-Export Customs Regime
1. Goods shall be re-exported under the following
terms:
1) export of goods placed in the temporary storage places,
prior to their placement under a definite customs regime
2) export of goods previously declared under the customs regime
for release of goods into free circulation, in fulfillment
of the provisions specified in Article 242 of this Code.
3) export of foreign goods, which have not undergone processing
operations and which were previously placed under the customs
regimes for processing on customs territory and processing
for free circulation.
4) Export of foreign goods previously placed under the customs
regimes for customs warehouse, free customs zone and free
warehouse.
5) Export of foreign goods, imported to the customs territory
of the Republic of Tajikistan with violation of prohibitions
for importation established in accordance with normative legal
acts of the Republic of Tajikistan (paragraph 1 of Article
12).
2.The procedure for customs clearance of re-exported goods
shall be established by the authorized body on customs affairs.
3.Excise goods shall be re-exported provided that import customs
duties and taxes are secured or customs escort is arranged.
4. Additional conditions of placement of goods under the customs
regime of re-export may be established by normative legal
acts of the Republic of Tajikistan and (or) international
legal acts ratified by the Republic of Tajikistan.
Article 241
Application of Customs Duties, Taxes in Re-export of Goods
1. In re-export of goods, exemption from import
customs duties and taxes or their refund shall be provided
if these exemption and refund are stipulated upon the termination
of the customs regime, under which the goods were placed on
the customs territory of the Republic of Tajikistan
2. When exporting re-exported goods, export customs duties
shall not be paid.
Article 242
Application of the Re-Export Customs Regime with Respect to
Goods Released for Free Circulation
1. Goods released for free circulation with
regard of which it has been established that, at the moment
of crossing the customs border, they had defects or failed
to comply in quantity, quality, description, package or other
terms of the foreign economic transaction and, for these reasons,
the goods are being returned to the supplier or the other
person designated by the supplier, may be placed under the
customs regime for re-exportation, provided the following
requirements have been met:
1)goods were neither used nor repaired in the Republic of
Tajikistan, except for cases when it was necessary to use
the goods for revealing defects or other circumstances which
caused return of the goods.
2)goods may be identified by customs authorities
3)goods are exported within six months from the date of their
release for free circulation
2. When re-exporting goods in accordance with paragraph 1
of this Article the customs duties and taxes paid shall be
refunded in accordance with Article 397 of this Code.
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