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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 32 FREE CUSTOMS ZONE
Article 264
Purpose of the Free Customs Zone Customs Regime
1. "Free customs zone" shall mean the customs regime
under which foreign goods are placed and used within the relevant
territorial borders of a special economic zone with full or
partial exemption from customs duties and taxes, and without
prohibitions and restrictions of economic nature being applied
to goods, established in accordance with normative legal acts
of the Republic of Tajikistan.
2. Free customs zone as a territory on which the free customs
zone customs regime is under operation, shall be established
in accordance with normative legal acts of the Republic of
Tajikistan.
Article 265
Goods Allowed to be Placed Under the Free Customs Zone Customs
Regime
1. Goods required to establish a free economic
zone shall be placed under the free customs zone customs regime
on the territory of the free customs zone, except for the
cases provided for by the normative legal acts of the Republic
of Tajikistan.
2. A list of goods required to establish a free economic zone
shall be specified in the Regulation on free customs zones,
which is approved in compliance with the normative legal acts
of the Republic of Tajikistan.
Article 266
Operations with Goods Placed under the Free Customs Zone Customs
Regime
1. Working and other commercial operations with
goods including their retail sale shall be allowed with goods
placed under the free customs zone customs regime, provided
that the provisions of this Code and other normative legal
acts of the Republic of Tajikistan are complied with.
2. In free customs zones, certain prohibitions and restrictions
with regard to operations with certain goods may be established
by normative legal acts of the Republic of Tajikistan. Customs
bodies shall have the right to prohibit certain persons to
do operations with goods in free customs zones, if those persons
do not comply with the provisions of this Code and other normative
legal acts of the Republic of Tajikistan, or to refuse such
persons in access to free customs zones.
3. In compliance with normative legal acts of the Republic
of Tajikistan, certain goods may be prohibited from or restricted
for importation into the territory of a free customs zone.
Article 267
Time Limit for Goods to Remain Under the Free Customs Zone
Customs Regime
1. Goods may remain under the free customs zone
customs regime without time limitations, provided the free
customs zone is operating.
2. When a free customs zone is abolished, goods that were
previously placed under the free customs zone customs regime
shall be declared under a different customs regime within
the time limit designated by the normative legal acts of the
Republic of Tajikistan for the abolishment of a free customs
zone.
Article 268
Measures to Ensure Compliance with the Customs Legislation
of the Republic of Tajikistan on Free Customs Zones
1. In order to ensure customs control, the territory
designated for establishment of a free customs zone, must
be duly equipped.
2. The head of the free customs zone administration must:
1) exclude the possibility for goods and means of transport
to move across the territorial borders of the free customs
zone without customs control;
2) create due conditions for customs bodies to exercise customs
control over goods and means of transport imported and exported
across the territorial borders of the free customs zone;
3) fulfill requirements of customs bodies on observation of
the legislation of the Republic of Tajikistan in the field
of customs affairs.
Article 269
Accounting for Goods Located in Free Customs Zones
1. Persons carrying out operations with goods
in free customs zones shall keep accounts of imported, exported,
stored, manufactured, processed, purchased and sold goods,
and shall provide the customs bodies with reports on these
goods in compliance with the procedures determined by the
authorized body on customs affairs in coordination with the
authorized state body on foreign trade activity.
2. Any changes with goods within the territories of free customs
zones must be reflected in the accounting documents.
Article 270
Charging Customs Duties and Taxes and Application of Measures
Associated with Prohibitions and Restrictions of Economic
Nature
1. When foreign goods are placed under the free
customs zone customs regime, they shall be fully or partially
exempted from customs duties and taxes, and measures associated
with prohibitions and restrictions of economic nature, established
in accordance with normative legal acts of the Republic of
Tajikistan, shall not apply. When exporting these goods from
the territory of free customs zones to other customs zones
of the Republic of Tajikistan, customs duties and taxes shall
be charged, and measures associated with prohibitions and
restrictions of economic nature, established in accordance
with normative legal acts of the Republic of Tajikistan shall
apply in compliance with the terms of the declared customs
regime.
2. Foreign goods that are placed under the free customs zone
customs regime on the territory of this free customs zone
shall be considered as being outside the customs territory
of the Republic of Tajikistan for the purpose of levying customs
duties and taxes.
3. A certificate of origin shall confirm goods as originating
from the territory of the free customs zone. When such a certificate
is not available, the goods shall be regarded:
1) when exported outside the Republic of Tajikistan - as domestic
goods, for the purposes of charging export customs duties
and the application of measures associated with prohibitions
and restrictions established in accordance with normative
legal acts of the Republic of Tajikistan;
2) when imported onto the rest of the customs territory of
the Republic of Tajikistan - as foreign goods for the purposes
of charging import customs duties and taxes, and the application
of measures associated with prohibitions and restrictions,
established in accordance with normative legal acts of the
Republic of Tajikistan.
Article 271
Particular Features of Customs Clearance of Goods under the
Free Customs Zone Customs Regime
1. Goods imported onto the territory of a free
customs zone and placed under the free customs zone customs
regime as well as goods with regard to which the free customs
zone customs regime is changed, shall be subject to customs
clearance in compliance with procedures determined by the
authorized body on customs affairs in coordination with the
authorized state body on foreign trade activity.
2. When the free customs zone customs regime is changed to
a different customs regime, foreign goods shall be cleared,
measures associated with prohibitions and restrictions of
economic nature, established in accordance with normative
legal acts of the Republic of Tajikistan shall apply, and
customs duties and taxes shall be paid in compliance with
the terms and requirements of the selected customs regime.
During the process, the customs value of the used (operated)
goods shall be determined taking into account the norms with
regard to wear and tear on goods while being used (operated)
under the free customs zone customs regime, that are stipulated
by the tax code of the Republic of Tajikistan.
Article 272
Termination of the Free Customs Zone Customs Regime
The free customs zone customs regime shall
be terminated by clearing goods under another customs regime.
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