THE CUSTOMS CODE OF THE REPUBLIC OF TAJIKISTAN

SECTION II CUSTOMS PROCEDURES

SUB SECTION 2 CUSTOMS REGIMES
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CHAPTER 31 DUTY-FREE TRADE

Article 258
Content of the Duty-Free Trade Customs Regime

1. 'Duty-free trade ' shall mean the customs regime under which the foreign goods, imported to the customs territory of the Republic of Tajikistan, or domestic goods are sold in retail to natural persons, leaving the customs territory of the Republic of Tajikistan, in the duty-free shops, without payment of customs duties, taxes, and without prohibitions and restrictions of economic nature being applied to them, established in accordance with normative legal acts of the Republic of Tajikistan
2. Any goods may be placed under the duty-free trade customs regime, except for goods prohibited for import to and export from the Republic of Tajikistan, goods withdrawn from civil circulation on the territory of the Republic of Tajikistan, and other goods specified by the Government of the Republic of Tajikistan.
3. Goods, specified in Paragraph 1 of this Article, shall be sold in duty-free shops under customs control on the customs territory of the Republic of Tajikistan at checkpoints at the customs border of the Republic of Tajikistan.
4. Goods, sold in a duty-free shop shall have means of identification, in the order, determined by the authorized body on customs affairs.
5. In case of placement of domestic goods under the customs regime of duty-free trade, there shall be exemption from payment, return or reimbursement of domestic taxes in accordance with the tax legislation of the Republic of Tajikistan.
6. In case of placement of foreign goods under the customs regime of duty-free trade, the earlier paid customs duties and taxes shall be reimbursed, if this reimbursement is provided in actual export of goods from the customs territory of the Republic of Tajikistan.
7. Only the owner of the duty-free shop may act as declarant of the goods, placed under the customs regime of duty-free trade.
8. Only the domestic legal entity that is included into the Register of duty-free shop owners may act as owner of the duty-free shop.
9. Goods used to ensure the operation of a duty-free shop shall not be subject to placement under the duty-free trade customs regime.
10. Duty-free shops shall be established in accordance with the procedure for establishment of the regime at checkpoints of the State border of the Republic of Tajikistan in case of availability of registration and permit documents for retail sale, if their mandatory availability is provided by the legislation of the Republic of Tajikistan.
11. Release of goods in accordance with the duty-free trade customs regime shall be allowed after receipt of a certificate on including into the Register of duty-free shop owners.

Article 259
Requirement for Construction and Equipment of a Duty-Free Shop

1. The premise of the duty-free shop can consist of trade halls, subsidiary halls, and warehouses.
These premises should be equipped in the way so as to ensure sale of good only in the trade halls of the duty-free shop, safety of goods and possibility of conducting customs control with regard to them.
2. The authorized body on customs affairs establishes necessary requirements for equipment of warehouses of duty-free shops, if these warehouses are located outside the checkpoint of the State border of the Republic of Tajikistan, applicable to the order specified by Article 107 of this Code.
3. Trade halls of the duty-free shop shall be located so as to exclude the possibility of leaving the goods, bought in the duty-free shop, on the customs territory of the Republic of Tajikistan, including their transmission to natural persons who stay on this territory.
4. Premises of the duty-free shops shall be considered as customs control zones.
5. If the premises are owned under the leasing contract, such contract must be concluded for the term not less than three years on the day of submitting the application on including into the Register of duty-free shop owners.

Article 260
Conditions for Including into the Register of Duty-Free Shop Owners

1. Conditions for including into the Register of duty-free shop owners shall be the following:
1) disposal (ownership or leasing) of the premises that re appropriate to be used as a duty-free shop and meet the established requirements (Article 259);
2) ensuring payment of customs payments in accordance with Article 384 of this Code;
3) availability of agreement on insurance of civil liability risk that may occur in case of causing damage to goods of other persons, that are under sale, or in case of violation of other terms of the sale agreement with other persons. The insurance sum within which the insurer is obliged, in each insurance case, to compensate damage to persons, whose valuable interest are damaged, shall be calculated based on the usable area and usable volume, and shall be determined based on the double minimal salary that is established by law per one cubic metre of usable area, but can not be less than 3000-multiple minimal salary that is established by law.

Article 261
Application on Including into the Register of Duty-Free Shop Owners

1. Including into the Register of duty-free shop owners shall be done based on application of the person who meets the requirements set by Articles 258-260 of this Code.
2. Application on including into the Register of duty-free shop owners shall contain:
1) application with Customs on including into the Register of duty-free shop owners;
2) data on the name, on the organizational and legal form, on location, on bank accounts, as well as on the size of fully formed authorized capital, authorized fund or share of an applicant;
3) data on premises disposed by the applicant and intended for use as a duty-free shop, on their location, equipment and their logistics;
4) data on ensuring payment of customs payments in compliance with Article 384 of this Code;
5) data on agreement (agreements) on insuring risks of civil liability of the applicant;
3. The following documents shall be attached to the application on including into the Register of duty-free shop owners that confirm the declared data:
1) registration documents and a document that confirms inclusion of the legal entity into the Single State Register of Legal Entities;
2) certificate on state registration of a legal entity;
3) certificate on registration of an applicant in the tax body;
4) documents confirming the right of ownership with regard to premises intended for use as a duty-free shop;
5) plans and drawings of the premises intended for use as a duty-free shop;
6) documents confirming the size of fully formed authorized capital, authorized fund or share of an applicant;
7) documents confirming insurance of payment of customs payments in compliance with Article 384 of this Code;
8) confirmation from banks on opening bank accounts;
9) insurance police;
4. Separate application shall be submitted for each territorially separated premise, intended for use as a duty-free shop.

Article 262
Obligations and Responsibilities of the Duty-Free Shop Owner

1. The owner of a duty-free shop shall be obliged to:
1) comply with the requirements and conditions of the duty free trade customs regime;
2) comply with requirements for construction and equipment of the duty-free shop (Article 260);
3) prevent possibility to use goods coming to a duty-free shops for sale, for other purposes;
4) keep records and submit to customs authorities reports on goods placed and sold in this shop (Article 405);
5) store the goods, placed under the duty-free trade customs regime only in auxiliary premises and warehouses of the duty-free shop;
6) pay customs duties and taxes in cases provided by Paragraph 2 of this Article and Paragraph 2 of Article 263 of this Code, as well as in case provided by Paragraph 1 of Article 90 of this Code, if the owner of the duty-free shop got the permit for internal customs transit;
7) comply with requirement, established by the legislation of the Republic of Tajikistan in the sphere of trade, with account of peculiarities established by this Code;
8) in case of close of duty-free shop, to notify the customs authority.
2. The owner of the duty-free shop shall bear responsibility for payment of customs duties and taxes with respect to the goods that were placed under the duty-free trade customs regime, in case of loss of foreign goods or their use for different purposes than sale in the duty-free shop in retail to natural persons, leaving the customs territory of the Republic of Tajikistan, in accordance with requirement and conditions established by this Chapter. The owner of the duty-free shop shall not be responsible for payment of customs duties and taxes only in the case if the goods were destructed or lost due to accident, force majeure, or natural loss under normal conditions of storage and sale.

Article 263
Certificate on Including into the Register of Duty-Free Shop Owners

1. Owner of a duty-free shop shall be included into the Register of duty-free shop owners for each territorially separated premise that is used as a duty-free shop. Separate certificate on including into the Register of duty-free shop owners shall be issued for each territorially separated premise.
2. Certificate on including into the Register of duty-free shop owners shall contain:
1) name of a duty-free shop owner, its organizational and legal form and location;
2) data on disposal of premises used as a duty-free shop;
3) data on the size and forms of security of payment of customs payments in compliance with Article 384 of this Code;
4) indication of a duty-free shop location.
3. Certificate on including into the Register of duty-free shop owners shall be valid for five years.
4. Certificate on including into the Register of duty-free shop owners may be withdrawn by Customs body in the following cases:
1) failure by the duty-free shop owner to comply with at least one of the conditions to act as a duty-free shop owner set in Chapter 31 of this Code;
2) failure by the duty-free shop owner to comply with one of the conditions set in Paragraph 5 Part 1 Article 230 of this Code;
3) repeated bringing of the duty-free shop owner to administrative account for committing administrative violations in the field of Customs affairs.
5. In case of withdrawal of the certificate on including into the Register of duty-free shop owners:
1) foreign goods placed under the duty-free trade customs regime, should be placed under different customs regime within 15 day from the day after withdrawal of the certificate;
2) the sums of domestic taxes reimbursed with respect to domestic goods, placed under the duty-free trade customs regime and located in the duty-free shop, shall be charged in accordance with the tax legislation of the Republic of Tajikistan with interests charged at the rates of refinancing of the National bank of Tajikistan, active at the period of goods being located in the duty-free shop, in the order, provided by this Code for charge of customs payments.
3) from the day after withdrawal of the certificate, the goods, placed under the duty-free trade customs regime, shall be considered, for customs purposes, as goods being temporary stored. Sale of these goods, as well as placement of other goods in the duty-free shop shall not be allowed.
4) withdrawal of the certificate on including into the Register of duty-free shop owners shall not exempt the owner of the shop from compliance with requirements and fulfillment of obligations established by this Code.

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