ORDER OF THE GOVERNMENT OF THE REPUBLIC OF TAJIKISTAN

of June 12, 2023 No. 263

About electronic marking, activities of operators for tracking of goods turnover and procedure for their control

According to article 15 of the Constitutional law of the Republic of Tajikistan "About the Government of the Republic of Tajikistan" and article 45 of the Tax Code of the Republic of Tajikistan the Government of the Republic of Tajikistan decides:

1. Approve the Procedure for electronic marking, activities of operators for tracking of goods turnover and the procedure for their control (is applied).

2. Provide step-by-step implementation of electronic marking of goods for the following types of goods:

- till July 1, 2024 for the processed tobacco, industrial substitutes of tobacco and tobacco products, the nicotinocontaining products nicotinocontaining liquids, products with the heated tobacco, electronic cigarettes and dymovypuskayushchy means means of digital identification;

- till July 1, 2024 for all types of alcohol, alcoholic and alcohol-containing products, energy drinks;

- till January 1, 2025 for medicines and medical goods;

- till January 1, 2026 for drinking water and soft drinks;

- till January 1, 2027 for household appliances.

3. To the Tax Committee under the Government of the Republic of Tajikistan together with Customs committee under the Government of the Republic of Tajikistan to submit for consideration of the Government of the Republic of Tajikistan drafts of instructions about features of electronic marking of the following goods:

- till December 31, 2024 for medicines and products of medical appointment;

- till December 31, 2025 for drinking water and soft drinks;

- till December 31, 2026 for household appliances.

4. To the Tax Committee under the Government of the Republic of Tajikistan for the purpose of ensuring step-by-step implementation of electronic marking of goods to determine the operator by tracking of goods turnover till September 1, 2024. The business entity given with functions of the operator of fiscal data can be the operator on tracking of goods turnover.

5. Determine the Tax Committee under the Government of the Republic of Tajikistan and Customs committee under the Government of the Republic of Tajikistan authorized state bodies by implementation of electronic marking and control of activities of operators for tracking of goods turnover.

Approved by the Order of the Government of the Republic of Tajikistan of June 12, 2023, No. 263

Procedure for electronic marking, activities of operators for tracking of goods turnover and procedure for their control

Chapter 1. General provisions

1. The procedure for electronic marking, activities of operators for tracking of goods turnover and procedure for their control (further - the Procedure) determines rules of electronic marking of goods, including excise goods, means of digital identification, tracking and control over turnover of the marked goods, and also rules of forming and drawing electronic marking on goods and procedure for representation by participants of turnover of goods in the territory of the Republic of Tajikistan to the operator by tracking of goods turnover of information necessary for inclusion in information system of electronic marking of goods. Features of electronic marking of separate goods are provided by the enclosed instructions to this Procedure.

2. Action of this Procedure does not extend:

- on the samples of goods in necessary quantities in case of their storage and transportation intended for carrying out testing for the purpose of assessment of conformity to requirements it is normative legal acts, and also regulating documents in the field of technical regulation;

- on the goods imported on the territory of the Republic of Tajikistan by organizers and participants of the international exhibitions and fairs as samples and exhibits, advertizing, marketing samples and which are not intended for realization (sale);

- on the goods which are under customs control including the goods moved with transit across the territory of the Republic of Tajikistan and which are on temporary storage or placed under customs regime of "temporary storage", except for the goods intended for re-export;

- on the goods which are according to the legislation of the Republic of Tajikistan foreign free (humanitarian) and international technical assistance;

- on goods in case of their realization (sale) in duty-free shops;

- on goods in case of their storage of these goods by producers without input of goods in turnover;

- on the goods withdrawn, arrested, confiscated or turned into property of the Republic of Tajikistan otherwise, and goods on which collection is turned into the account of unexecuted obligations which are provided by the tax and customs legislation of the Republic of Tajikistan, in case of their acquisition, storage, transportation, realization (sale), and also on the goods which are liable to destruction in case of their storage and transportation;

- on the goods imported by physical persons on the territory of the Republic of Tajikistan within the import regulations established by the legislation into the Republic of Tajikistan of the goods which are not assessed by customs duties;

- on the goods intended for official use by diplomatic representations, consular establishments, international, interstate and intergovernmental organizations, their representations, and also representative offices of the states in case of them in case of their storage, transportation and use;

- on the goods intended for export from the territory of the Republic of Tajikistan;

- the samples of goods intended for testing and approbation and not intended for realization (sales);

- the goods imported on the territory of the Republic of Tajikistan by participants of turnover of goods if the participant of turnover of goods acts within the commission agreement at the request of the foreign producer for the purpose of execution of sponsor's agreements between the foreign producer and legal entities or physical persons, and not intended for realization (sale);

- packaged goods in case of retail sale (goods in packagings which pack and seal in the absence of the buyer, at the same time content of packaging cannot be changed without its opening or deformation, and on packaging of goods the weight, amount, length, the area or other sizes specifying quantity of the goods containing in packaging are designated).

3. Input in turnover of goods without drawing on them electronic marking and transfer to information system of electronic marking of goods of data on marking of goods means of digital identification, and also turnover and the conclusion from turnover of goods which are not marked by means of digital identification is allowed before the date established by regulatory legal acts of the Republic of Tajikistan in the sphere of electronic marking of goods for the corresponding commodity group.

4. In this Procedure the following reducings and determinations are used:

1) aggregation - process of consolidation of goods in consumer packaging in group packaging and (or) in shipping package of the first level, and also shipping package of the first level in shipping package of the subsequent levels with drawing on the created group packaging and (or) shipping package of the code of identification of group packaging and (or) shipping package containing information on interrelation of codes of identification of each enclosed consumer packaging, group packaging of shipping package with code of identification of the created group packaging and (or) shipping package;

2) aggregative customs code - the unique sequence of symbols for each separate set of goods representing consolidation of codes of identification of each goods, including codes of identification of the packaging uniting goods in the course of aggregation, created by the operator on tracking of goods turnover for the purposes of identification of goods according to this Procedure, used by the participant of turnover of goods in case of customs declaration of goods;

3) input of goods in turnover - in case of production of goods:

- in the territory of the Republic of Tajikistan - primary paid or voluntary conveyance of goods from the producer to the new owner or the other person for the purpose of its alienation to such person or for the subsequent realization which makes it available for distribution and (or) use;

- out of the territory of the Republic of Tajikistan - release by customs authorities for free circulation of the goods imported into the Republic of Tajikistan.

4) for the purpose of marking by input in turnover is also recognized:

- paid or voluntary conveyance by legal entities and individual entrepreneurs of the goods which are earlier acquired by them for the purposes which are not connected with its subsequent realization (sale);

- paid or voluntary conveyance of the goods acquired by legal entities and individual entrepreneurs, to the new owner in accordance with the established procedure in case of realization of the property arrested in pursuance of judgments or acts of bodies which are granted the right to make decisions on the address of claim to property, the realization confiscated personal of the ownerless, withdrawn and other estate turned into property of the state according to the legislation of the Republic of Tajikistan;

- realization (sale) by the broker of the goods received from the physical persons who are not individual entrepreneurs within commission agreements;

5) goods conclusion from turnover - realization (sale) of the marked goods to the physical person for private consumption, withdrawal (confiscation), utilization, destruction, irretrievable loss, withdrawal of goods, realization and sale of the goods which were earlier in circulation in the territory of the Republic of Tajikistan out of limits of the Republic of Tajikistan, use for own needs, and also other actions assuming the termination of further turnover of goods;

6) group packaging - the set of the goods which are wrapped up by polymeric film or paper, or fitted by paper tape created by the participant of turnover of goods, having code of identification of group packaging and subject to realization (sale) with possibility of its disbandment;

7) the importer - the legal entity or the individual entrepreneur performing commodity importation to the Republic of Tajikistan for the purpose of realization (sale) of goods in the territory of the Republic of Tajikistan;

8) individual serial number - the sequence of symbols, it is unique identifying unit of goods, either set of goods, or set of goods, or group packaging based on commodity code;

9) the interface of electronic interaction - set of the means and rules providing interaction of software and hardware of participants of turnover of goods and the Information system of electronic marking of goods;

10) Information system of electronic marking of goods - The information system of electronic marking of goods used for provision of codes of marking, processing, storage of information on the goods which underwent electronic marking, consolidating information on the goods which left turnover;

11) marking code - the unique sequence of symbols created by the operator on tracking of goods turnover, consisting of code of identification of goods and/or code of identification of set of goods and/or code of identification of set of goods, skin of identification of shipping package and code of check;

12) code of identification of goods - the sequence of symbols representing unique number of copy of goods;

13) code of identification of set of goods - the sequence of symbols representing unique number of copy of set of goods, created for the purposes of identification of set of goods according to this Procedure;

14) code of identification of set of goods - the sequence of symbols representing unique number of copy of set of goods, created for the purposes of identification of set of goods according to this Procedure;

15) code of identification of shipping package - the sequence of symbols representing unique number of copy of shipping package, created according to this Procedure;

16) check code - the sequence of symbols created by the operator on tracking of goods turnover in the imitovstavka mode based on code of identification and allowing to reveal falsification of code of identification in case of its check with use of the fiscal store and (or) technical means of check of code of check;

17) commodity code - the unique code assigned for group of goods at their description in the information resource providing accounting and storage of reliable data about goods on the corresponding commodity nomenclature;

18) set of goods - the set of the goods including goods created by the participant of turnover of goods, united by general consumer packaging, which is not subject to disbandment for the purpose of realization (sale) and having code of identification of set of goods;

19) contract manufacturing - production of goods by the third-party producer based on the contract with the participant of turnover of goods performing input of goods in turnover with use of the trademark of the participant of turnover;

20) private office - the private office of the participant of turnover of goods placed in the Information system of electronic marking of goods on the conditions provided by these rules, used by the operator on tracking of goods turnover, the participant of turnover of goods and public authority;

21) the marked goods - goods on which means of digital identification with observance of requirements of this Procedure and authentic data on which are applied (including data on the means of digital identification applied on it) contain in the Information system of electronic marking of goods;

22) marking - drawing on goods, either its packaging, or other material carrier intended for such drawing, means of digital identification according to this Procedure;

23) set of goods - the set of goods created by the participant of turnover of goods united by general consumer packaging having code of identification of set of goods and which is subject to realization (sale) with possibility of its disbandment;

24) turnover of goods - import to the Republic of Tajikistan, production, storage, transportation, obtaining and transfer of goods, including its acquisition and realization (sale), in the territory of the Republic of Tajikistan;

25) the operator on tracking of goods turnover (further - the Operator) - the legal entity registered in the territory of the Republic of Tajikistan, performing operation and technical maintenance of information system of electronic marking of goods according to appendix 1 to this Procedure;

26) the operator of roaming - the legal entity providing centralized storage, transfer between Operators and accounting of electronic invoices;

27) the operator of fiscal data - business entity, irrespective of pattern of ownership and legal form which is equipped with functions the Operator of fiscal data based on the agreement and administrative documents of the Tax Committee under the Government of the Republic of Tajikistan;

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