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CUSTOMS CODE OF THE AZERBAIJAN REPUBLIC

of June 24, 2011

(The last edition from 13-06-2017)

The customs code of the Azerbaijan Republic (further - the Code) determines legal, economic and organizational basis of customs affairs in the Azerbaijan Republic, including the general procedures and rules applied in relation to the goods and vehicles imported on customs area of the Azerbaijan Republic, exported from this territory, moved through it with transit, the rights and obligations of persons in the field of customs affairs.

General part

Section I. General provisions

Chapter 1. Basic provisions

Article 1. The basic concepts used in this Code

1.0. For the purposes of of this Code the following basic concepts are used:

1.0.1. declaring - the statement in written, oral or electronic form in customs authority of data about moved through customs border (further - customs border) the Azerbaijan Republic the goods and vehicles placed under customs control;

1.0.2. the customs applicant - person representing the customs declaration or on behalf of whom the customs declaration is provided;

1.0.3. internal conversion - special customs procedure in case of which the imported goods are used on customs area of the Azerbaijan Republic (further - customs area) for the purposes of carrying out certain transactions on conversion of goods with exemption of customs duties and taxes with the subsequent export;

1.0.4. internal goods - the goods which are completely made in the Azerbaijan Republic, or subjected to sufficient conversion according to criteria of sufficient conversion or issued in free circulation;

1.0.5. carrier - the person which is actually moving goods through customs border and (or) transporting the goods which are under customs control, or being responsible for use of vehicles;

1.0.6. the electronic document - the document certified by the digital signature submitted electronically for use in electronic information systems;

1.0.7. transactions on conversion - production of goods, including installation, assembly or reduction in compliance with other goods; processing or conversion of goods; repair of goods, including recovery and arrangement; complete or partial use of some goods which promote process of conversion or facilitate it;

1.0.8. conversion products - the goods which underwent to transactions on conversion placed under special customs procedure of conversion;

1.0.9. force majeure - emergency situations, natural disasters, or social and political events, in advance unpredictable and which cannot be prevented in the corresponding conditions from which obstacles for execution by persons of the obligations result;

1.0.10. customs audit - the actions performed by customs authorities for the purposes of establishment of reliability of the data specified in the customs declaration after release of goods and vehicles, and also check of execution by persons of obligations on observance of restrictions, requirements and conditions concerning the order goods and vehicles;

1.0.11. the customs declaration - the document containing the data necessary for goods placement under the corresponding customs procedure, represented to customs authority by persons in the form established by relevant organ of the executive authority;

1.0.12. customs value - the cost of goods determined according to the Law of the Azerbaijan Republic "About customs tariff";

1.0.13. Customs Service - the public service responsible for application of the customs legislation, and also collection of customs payments;

1.0.14. customs control - the measures performed by customs authorities for the purpose of ensuring compliance with the customs legislation;

1.0.15. the goods which are under customs control - goods concerning which customs control is not complete according to this Code;

1.0.16. customs authority - administrative division of Customs Service which is authorized on implementation of customs clearance and customs control;

1.0.17. customs payments - the customs duties, taxes, customs fees, the state fee and payment levied by customs authorities in the cases provided by this Code;

1.0.18. customs procedure - one of procedures of export, re-export, temporary export, release in free circulation, reimport under which the goods and vehicles which are under customs control according to provisions of this Code, and special customs procedures can be placed;

1.0.19. customs clearance - actions for goods placement and vehicles under the corresponding customs procedure and to completion of customs procedure according to requirements of this Code;

1.0.20. customs duties - type of the customs payments levied by customs authorities during the importing and commodity export on customs area;

1.0.21. the customs site - the customs checkpoint determined according to this Code, the customs terminal, customs laboratory, customs post;

1.0.22. movement through customs border - actions for import to customs area or export from this territory of goods or vehicles by the methods established by the legislation of the Azerbaijan Republic (further - the legislation), including transfer in the international mailings, use of pipeline transport and power lines;

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