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Ministry of Justice

Republic of Tajikistan 

On January 9, 2020 No. 25

LAW OF THE REPUBLIC OF TAJIKISTAN

of January 2, 2020 No. 1678

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

Accepted by the Resolution MH MOPT of November 28, 2019, No. 1518

Approved by the Resolution MM MORT of December 25, 2019, No. 738

Article 1. Bring in 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. 160, 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; 2017, No. 5, h 1, Art. 278, Art. 279; 2018, No. 2, Art. 68, No. 7-8, Art. 528; 2019, No. 4, Art. 228, No. 6, Art. 323), following changes and amendments:

1. Regarding 1 Article 10:

- in Item 21) "customs authorities" shall be replaced with words words "customs authorities, including based on assessment and risk management,";

- 32) to state Item in the following edition:

"32) business documents - the invoice (invoice), specifications, shipping and pack lists and other documents used when implementing the foreign and other trade activity, and also for confirmation of transactions, the goods connected with movement through customs border;";

- in Item 39) to replace sign of point with sign of semicolon ";";

- add with Item 40) of the following content:

"40) customs duty - the obligatory payment levied by customs authorities according to the legislation of the Republic of Tajikistan when moving goods through customs border of the Republic of Tajikistan.".

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