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THE CUSTOMS CODE OF THE REPUBLIC OF TAJIKISTAN
SECTION II CUSTOMS PROCEDURES
SUB-SECTION 1 CUSTOMS CLEARANCE
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C H A P T E R 8 BASIC PROVISIONS PERTAINING TO CUSTOMS CLEARANCE
Article 58
Scope of Application of this Chapter
The provisions of this Chapter shall apply to
all customs operations performed with regard to goods and
means of transport conveyed across the customs border.
Article 59
Procedure for Conducting Customs Clearance
1. Customs clearance shall be conducted in compliance
with the procedure determined by this Code, by other normative
legal acts of the Republic of Tajikistan adopted in compliance
with this Code.
2. Requirements of customs bodies when conducting customs
clearance must be justified and limited to the requirements
set forth in compliance with this Code and necessary for ensuring
compliance with the customs legislation of the Republic of
Tajikistan.
3. The procedure and the technologies of customs clearance
shall be established depending on the kinds of goods conveyed
across the customs border, the type of transport used for
their conveyance, and the category of persons conveying the
goods and means of transport.
4. Customs operations shall be applied equally to all goods
regardless of the country of their origin, the country of
departure and destination.
Article 60
Commencement and Termination of Customs Clearance
1. Customs clearance of goods and vehicles shall
commence:
1) when importing goods - at the moment of submission of a
preliminary customs declaration or documents to the customs
bodies in compliance with Article 72 of this Code (depending
on which action is performed earlier), and in cases stipulated
by this Code - at the moment of a verbal declaration or performance
of other actions proving the intent of the person to clear
goods from customs
2) when exporting goods - at the moment of submission of the
customs declaration, and in cases stipulated by this Code
- at the moment of a verbal declaration or performance of
other actions proving the intent of the person to clear goods
from customs.
2. Customs clearance shall be terminated after customs operations
have been carried out which are required in compliance with
this Code for application of customs procedures to goods,
for placement of goods under a customs regime or for ending
the term of a customs regime if this customs regime is valid
for a certain time period, and for calculating and levying
customs payments.
Article 61
Permission of the Customs Authorities for the Performance
of Customs Operations
1. If a permission from the customs bodies is
required for the performance of certain customs operations,
such a permission shall be issued immediately after the authorized
customs official makes sure that the conditions required for
obtaining such a permit set forth by this Code are met, within
a period of time not exceeding the time limit for checking
the customs declaration and other documents and for inspecting
goods (Paragraph 1 of Article 400).
If checking compliance with the terms and conditions for giving
permission and for issuing a permit of the customs bodies
for the performance of customs operations may be completed
after the permit has been issued without detriment to exercising
customs control and if, in case of non-compliance with these
terms and conditions which is detected later, violations of
the customs legislation of the Republic of Tajikistan may
be eliminated, then a permit of the customs bodies for performance
of customs operations shall be issued prior to conducting
such an inspection.
2. If this Code stipulates that permission of customs bodies
for performance of customs operations is to be given by the
customs bodies in writing, the procedure for issuance of such
a permit and the format of the permit shall be established
by the authorized body on customs affairs.
3. Taking by a customs body appropriate actions
shall serve as a permission of a customs body.
Article 62
Location and Time for Performing Basic Customs Clearance Operations
for Goods
1. Customs clearance of goods shall be performed
in the places where the customs bodies are located and within
their official business hours.
2. Upon a well-reasoned request by the declarant or by another
person concerned, when clearing goods from customs, certain
customs operations may be performed outside locations designated
for these purposes, and outside of the official business hours
of customs bodies, in compliance with Articles 465 and 466
of this Code.
Article 63
Documents and Data Required for Customs Clearance
1. When undergoing customs clearance, persons
defined by this Code, shall be obliged to submit to customs
bodies the documents and data required for the purposes of
customs clearance.
When clearing goods customs bodies shall be entitled to demand
submission of only those documents and data which are necessary
for ensuring compliance with the customs legislation of the
Republic of Tajikistan and presentation of which is stipulated
in accordance with this Code.
2. Lists of documents and data, requirements set forth to
the data, which are necessary for customs clearance and applicable
to specific customs procedures and customs regimes, shall
be established by the authorized body on customs affairs in
compliance with this Code. At the same time the authorized
body on customs affairs shall be entitled to shorten the lists
of documents and data required for customs clearance established
by this Code, considering the category of persons conveying
goods and means of transport, types of goods, the purposes
of using goods, requirements of customs regimes or depending
on the type of transport used for the conveyance of goods
across the customs border. The time limit for submission of
documents and data required for customs clearance shall be
established by the authorized body on customs affairs, unless
otherwise established by this Code.
3. Lists of documents and data required for customs clearance
shall be subject to official promulgation. Normative legal
acts of the authorized body on customs affairs which establish
lists of documents and data required for customs clearance
shall come into effect in accordance with Article 4 of this
Code.
4. The format of customs documents shall be determined by
the authorized body on customs affairs, unless otherwise established
by this Code and other normative legal acts of the Republic
of Tajikistan.
5. In order to simplify and to expedite the course of customs
clearance, the authorized body on customs affairs shall conclude
agreements with the customs bodies of foreign countries on
mutual recognition of documents used for customs purposes.
6. Customs bodies shall not be authorized to refuse to accept
documents required for customs clearance because of minor
inaccuracies that do not alter the main information stated
in the documents for determining the amount of customs payments,
and do not affect decisions made by the customs bodies with
regard to the application of prohibitions and restrictions
established in compliance with normative legal acts of the
Republic of Tajikistan. In case of refusal by a customs authority
to accept the said documents this customs authority shall
notify the person, which submitted these documents, of the
reasons for refusal. Upon this person's request the customs
authority shall give the said notification in writing.
7. Documents required for customs clearance may be submitted
in the original or in photocopy certified either by the person/entity
submitting them, by the declarant or by the authorized bodies,
which issued such documents, or officially certified by the
notary. When submitting photocopies of the said documents
certified either by the person/entity who/which submitted
them or by the declarant, the customs bodies in case of need
shall check conformity of photocopies of these document to
their originals, and then shall return the original documents
to the person/entity who/which presented them.
8. Documents required for customs clearance may be submitted
to customs electronically in compliance with this Code.
Article 64
Presence of the Persons Concerned and their Representatives
When Conducting Customs Clearance
Persons authorized with regard to goods shall
have the right and upon the demand of the customs bodies shall
be obliged to be present during customs clearance.
Article 65
The Language Used in the Course of Customs Clearance
Customs clearance, including filling out documents
required for customs clearance, shall be conducted in the
state language or in the language of inter-ethnic communication,
except in cases stipulated by this Code. The authorized body
on customs affairs shall be entitled to define other cases
in which customs authorities may accept and use for customs
purposes documents and data filled out in foreign languages
which are known and understood by customs officials.
Article 66
Customs Clearance and Control by Other Government Agencies
Customs clearance may be completed only after
exercising sanitary-quarantine, quarantine phyto-sanitary,
veterinary and other types of state control over import of
goods into the customs territory of the Republic of Tajikistan
or their export from this territory, provided that goods are
subject to such control in compliance with the legislative
acts of the Republic of Tajikistan and with other normative
legal acts of the Republic of Tajikistan, considering the
provisions of Paragraph 3 of Article 77 of this Code.
Article 67
Priority Order for Customs Clearance
When importing onto the customs territory of the
Republic of Tajikistan and exporting from this territory,
goods required for liquidation of consequences of natural
calamities, accidents and disasters, as well as perishable
goods, live animals, radio-active materials, international
mail and express cargoes, information and other materials
for mass media, intended for the use by supreme government
agencies, and other similar goods shall be cleared from customs
under simplified procedures and in the priority order.
Article 68
Special Simplified Procedures of Customs Clearance for Certain
Persons
1. The authorized body on customs affairs
shall establish special simplified procedures for customs
clearance for the following persons:
1) persons against which there are no resolutions on the cases
of administrative violations in the area of customs affairs
which have entered into force but unexecuted as of the day
of the application of these persons to customs bodies for
application of special simplified procedures.
persons who as of the day of their application to the customs
bodies do not use special simplified procedures and no resolutions
on cases of administrative violations in the area of customs
affairs have come into effect but have not been implemented
2) persons maintaining the system of record-keeping and registration
of their commercial documentation using the procedures established
by the authorized body on customs affairs in such a way that
allows the customs bodies to compare information contained
in the system with data submitted to the customs bodies in
the course of customs clearance of goods
3) persons carrying out external economic activity for at
least three years.
2. A person/entity applying for special simplified procedures
of customs clearance shall file a written application with
the customs bodies requesting application of special simplified
procedures of customs clearance. The application shall contain
information on the applicant and his/her external economic
activity. The applicant shall be obliged to provide a written
commitment to maintain the system of record-keeping and registration
of his/her commercial documentation in such a way that allows
that customs bodies to compare data contained in this system
with information submitted to the customs bodies in the course
of customs clearance of goods, as well as a written commitment
to provide access of customs officials to the said system
of record-keeping and registration.
3. Special simplified procedures of customs clearance shall
be applicable to persons importing goods onto the customs
territory of the Republic of Tajikistan, and may envisage
submission of a periodic customs declaration (Article 136),
release of goods on presentation of data required for identification
of goods (Article 150), conducting customs clearance in places
of location of such persons, storage of goods in their own
warehouses, and other simplified procedures stipulated by
this Code.
4. Special simplified procedures of customs clearance may
not contain any provisions that exempt persons from the requirement
to comply with regulations and conditions set forth by this
Code and by other normative legal acts of the Republic of
Tajikistan, in terms of completeness and timeliness of payment
of customs levies, observance of prohibitions and restrictions
established in compliance with normative legal acts of the
Republic of Tajikistan, as well as from the requirement to
observe customs regimes.
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