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ORDER OF THE GOVERNMENT OF THE REPUBLIC OF TAJIKISTAN

of June 30, 2007 No. 352

About approval of Rules of collection, forming and use of customs fees

(as amended on 25-01-2017)

According to Article 348 of the Customs code of the Republic of Tajikistan the Government of the Republic of Tajikistan decides:

1. Approve Rules of collection, forming and uses of customs fees it (is applied).

2. No. 319 "About modification and amendments in the order of the Government of the Republic of Tajikistan of December 2, 2005 No. 472 "About approval of rates of customs duties for the provided customs services" to exclude Item 1 of the order of the Government of the Republic of Tajikistan of July 4, 2006.

3. To the Ministry of Finance of the Republic of Tajikistan and Customs Service under the Government of the Republic of Tajikistan to take necessary measures for execution of requirements of this resolution.

4. Enact this resolution since January 1, 2007.

 

Prime Minister of the Republic of Tajikistan E.Rakhmonov

Approved by the order of the Government of the Republic of Tajikistan of June 30, 2007 No. 352

Rules of collection, forming and use of customs fees

I. General provisions

1. These rules are developed according to Article 348 of the Customs code of the Republic of Tajikistan.

2. For customs clearance of the goods and vehicles moved through customs border of the Republic of Tajikistan (daleetovara), customs escort of goods and vehicles, snore of goods in warehouses of customs authority, issue of the competence certificate of the specialist in customs clearance customs fees in the sizes determined by the Government of the Republic of Tajikistan are levied.

3. For customs clearance of goods out of the places determined for this purpose and (or) out of working hours of customs authorities of the Republic of Tajikistan customs fees are levied in double size (except for agricultural products).

At the same time the customs clearance of goods out of the places determined for this purpose is understood as such customs clearance which is made by the official of customs authority out of the location of customs, customs post or other structural divisions of Customs Service under the Government of the Republic of Tajikistan performing customs clearance and customs control.

4. Customs fees are also levied in case of change of customs regime.

II. Payers of customs fees

5. Customs fees are paid by customs applicants or other persons to whom according to the Customs code of the Republic of Tajikistan the obligation on customs duty payment, taxes and fees is assigned.

6. Any person has the right to pay customs fees if it is established by the legislation of the Republic of Tajikistan.

III. Exemption of customs fees

7. Customs fees are not levied in cases:

- movements of the goods as the humanitarian assistance, and also commodity importation donated to state bodies of the Republic of Tajikistan;

- rooms of cultural values under customs regime of temporary import or customs regime of temporary export by the state museums, archives, libraries and other state storages of cultural values for the purpose of exhibiting according to the decision of the Government of the Republic of Tajikistan;

- goods placements under customs regime of temporary import or customs regime of temporary export for the purpose of demonstration at exhibitions and other similar actions for the decision of the Government of the Republic of Tajikistan;

- movements of goods by physical persons for the personal, family, house and other not connected with implementation of business activity needs, within the restrictions set by the customs legislation of the Republic of Tajikistan;

- transfers of goods in the international mailings provided that the cost of such goods within one week to one receiver does not exceed the 150-fold size of the established minimum wage;

- movements of the goods intended for the prevention of natural disasters and other emergency situations and liquidation of their effects;

- movements of goods through customs border of the Republic of Tajikistan diplomatic, consular and other official representations of foreign states, the international organizations, personnel of these representations and the organizations, and also the goods intended for private and family use of separate categories of foreign persons.

IV. Amount of customs duties

8. Customs fees, except as specified, established by the legislation of the Republic of Tajikistan and these rules, are levied in the sizes determined by the Government of the Republic of Tajikistan in case of the choice of the following customs regimes:

- release for free circulation;

- reimport;

- duty-free trade;

- customs warehouse;

- free warehouse;

- free customs zone;

- conversion on customs area;

- conversion for free circulation;

- temporary import;

- temporary export;

- outward processing;

- export;

- re-export;

- international customs transit;

- refusal for benefit of the state;

- movement of supplies;

- special customs regimes;

- destruction.

9. Payment of customs duties for the provided customs services can be made both in currency of the Republic of Tajikistan, and in foreign currency which rate is quoted National Bank Tajikistan, according to the legislation of the Republic of Tajikistan on currency control and currency exchange control, at the choice of the payer.

V. Terms and payment procedure of customs fees

10. Customs fees are paid before acceptance or along with adoption of the customs declaration, except as specified stipulated by the legislation the Republic of Tajikistan.

11. In cases of submission of the temporary customs declaration by the customs applicant for the period of time exceeding one calendar month, customs fees are paid monthly no later than 1 date of delivery. At the same time calculation of the amounts of customs duties for customs clearance is performed proceeding from the goods quantity in proportion corresponding to one calendar month of delivery. If the amounts of the customs duties for customs clearance which are subject to payment increase as a result of refining of data on the actual delivery, surcharge of the amounts is performed no later than the 20th following each calendar month of delivery.

VI. Return of customs fees

12. If the customs declaration provided to customs authority is considered not given, and also in case of withdrawal of customs scenery return of earlier paid customs duties for customs clearance is made according to the procedure established by the Customs code of the Republic of Tajikistan

VII. Forming and use of customs fees

13. Customs fees are created for the account:

1) customs duties for customs clearance;

2) customs duties for customs escort;

3) customs duties for storage of goods in warehouses of customs authority;

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