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Ministry of Justice

Republic of Tajikistan

 On February 26, 2018 No. 42

LAW OF THE REPUBLIC OF TAJIKISTAN

of February 21, 2018 No. 1512

About modification and amendments in the Customs Code of the Republic of Tajikistan

Accepted by the Resolution MH MOPT of February 7, 2018, No. 998

Approved by the Resolution MM MORT of February 16, 2018, No. 510

Article 1. Bring in Article 345 of the Customs code of the Republic of Tajikistan accepted by the Law of the Republic of Tajikistan of December 3, 2004 (Akhbori of Majlisi Oli of the Republic of Tajikistan, 2004, No. 12, h 2, the Art. 703, Art. 704; 2006, No. 3, Art. 159; 2007, No. 7, Art. 681; 2008, No. 6, Art. 459; No. 10, Art. 818; 2011, No. 3, Art. 16O3 No. 6, Art. 458; 2012, No. 4, Art. 250, No. 7, Art. 695, Art. 724, No. 8, Art. 818, No. 12, h 1, Art. 1000; 2013, No. 12, Art. 879; 2015, No. 3, Art. 211; 2016, No. 3, Art. 151, No. 7, Art. 625, No. 11, Art. 882; page 2017, No. 5, h 1, Art. 278, Art. 279), following change and amendment:

- 4) to state Item in the following edition:

"4) import, including on the terms of finance lease (leasing), it is production - processing equipment and components to it for forming or replenishment of authorized fund (capital) of the companies or modernization of the operating production provided that this property is used directly for production of goods, performance of works and rendering services according to constituent documents of the company and does not belong to the category of excise goods. In case of liquidation of such company or non-use of the above-stated production processing equipment imported to the Republic of Tajikistan and components to it within two years from the moment of receipt (import) to the Republic of Tajikistan or deliveries by this company to other person, customs fees, unpaid according to this Item, is subject to collection in the budget except for of import of such equipment on the terms of finance lease (leasing);";

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