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The document is cancelled since October 20, 2017 according to the Resolution of the Cabinet of Ministers of the Azerbaijan Republic of October 17, 2017 No. 437

RESOLUTION OF THE CABINET OF MINISTERS OF THE AZERBAIJAN REPUBLIC

of December 25, 1997 No. 140

About Regulations on off-budget fund of development of customs system of the Azerbaijan Republic and Rules of expenditure of fund

(as amended on 10-04-2017)

1. Approve "Regulations on off-budget fund of development of customs system of the Azerbaijan Republic and the Rule of expenditure of fund".

Prime Minister of the Azerbaijan Republic

Artur Rasi-Zade

Approved by the Resolution of the Cabinet of Ministers of the Azerbaijan Republic of December 25, 1997 No. 140

Regulations on off-budget fund of development of customs system of the Azerbaijan Republic and Rule of expenditure of fund

1. General provisions

Fund of development of customs system is aimed at providing and development of activities of customs system in the Azerbaijan Republic, enhancement of customs affairs in the Azerbaijan Republic, development of the social sphere, on content of customs authorities, and also being under supervision of the State Customs Committee of the Azerbaijan Republic of the research organizations, laboratories and educational companies increase in fund of financial incentive and welfare actions.

1.2. Fund of development of customs system is considered as property of the Azerbaijan Republic and is in operational management and the order of the State Customs Committee of the Azerbaijan Republic, the user (manager) cannot be changed.

1.3. The State Customs Committee of the Azerbaijan Republic represents in accordance with the established procedure to the Ministry of Finance quarter and annual accounts about use of fund of development of customs system.

1.4. Officials bear according to the procedure, established by the law, responsibility for not use of fund of development of customs system to destination.

2. Creation of fund of development of customs system

2.1. The fund of development of customs system is created at the expense of the following sources:

* the customs fees levied for customs clearance of goods including the vehicles moved through customs border of the Azerbaijan Republic in goods quality including the goods and loads which are not provided for dealing purposes and moved in unaccompanied baggage, the international mailings and also vehicles;

* the charges levied for inclusion in the register of the banks and other credit institutes giving guarantee of customs payment for issue by customs authorities of the Azerbaijan Republic to specialists of the competence certificate for customs clearance and its recovery;

* the means obtained from sales of goods, vehicles and other objects turned in accordance with the established procedure into state-owned property of the Azerbaijan Republic for smuggling in the field of customs affairs and on the case of customs offense;

* means, penalties and charges from realization of seized goods and vehicles or received from collection of their cost for administrative offenses and the customs offenses encroaching on normal activities of customs authorities of the Azerbaijan Republic;

* the currency confiscated by customs authorities of the Azerbaijan Republic as a result of the violations operating legislative and regulations about currency control and also the customs offenses or offenses encroaching on normal activities of customs authorities;

* income gained from placement and content of fund of development of customs system on accounts of banks and other credit institutions;

* the income which remained after tax withholding and payment of duties according to the legislation of the Azerbaijan Republic from the profit received from self-supporting activities by the companies which are under supervision of the State Customs Committee of the Azerbaijan Republic, organizations and the organizations;

* payments and sales charges for participation in customs auctions;

* payments for adoption of the provisional solution;

* compensation amounts of material damage, other customs payments provided in the customs legislation of the Azerbaijan Republic;

* the other receipts approved with the Ministry of Finance of the Azerbaijan Republic.

2.2. Fund of development of customs system can be transferred into the settlement and currency accounts opened by the State Customs Committee of the Azerbaijan Republic in banks or other credit institutes and also into current accounts for budgetary funds of the customs authorities, organizations and the organizations which are under supervision of Committee.

3. Procedure for expenditure of fund of development of customs system

3.1. Fund of development of customs system is allocated for financing of the following events:

* development and implementation of customs policy in the Azerbaijan Republic, control of providing and execution of economic safety and interests of the Azerbaijan Republic, observance of the legislation assigned to customs authorities of the Azerbaijan Republic;

* development of foreign economic activity of the Azerbaijan Republic and its certain spheres, influence on participation of the Azerbaijan Republic in the international production cooperation;

* implementation of fight against violations of the law in the field of customs affairs;

* implementation and enhancement of customs control and customs clearance, currency exchange control, and also export control of the strategic goods having the vital value for the Azerbaijan Republic;

* implementation of customs statistics in the Azerbaijan Republic, ensuring requests of state bodies, companies, organizations and organizations, and also citizens on customs questions;

* ensuring international cooperation of the Azerbaijan Republic on customs questions;

* ensuring normal work and development of customs offices;

* payment of cost of uniform and the food ration issued to officials of customs authority;

* consolidation of material and technical resources of customs system and development of the social sphere;

* creation of infrastructure of customs authorities of the Azerbaijan Republic, partial financing of construction of customs warehouses, warehouses of temporary storage, other objects, and also individual or cooperative housing for the staff of customs;

* organization of health service and increase in the service level of customs officers;

* payment of part of the measures connected with cultural and community conditions and social protection of employees of customs system of the Azerbaijan Republic which cannot be financed from the budget;

* financing of the expenses connected with additional education of customs officers in Academy of the State Customs Committee of the Azerbaijan Republic;

* No. 347) is cancelled according to the Resolution of the Cabinet of Ministers of the Azerbaijan Republic of 20.12.2013

* financing of the expenses connected with creation and activities of the companies and organizations which are a part of the system of the State Customs Committee of the Azerbaijan Republic;

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