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Approved by the Order of Customs Service under the Government of the Republic of Tajikistan of July 19, 2007 No. 145

Procedure for customs clearance of the re-exported goods

1. General provisions

1.1. Re-export of goods is performed according to requirements of the Customs code of the Republic of Tajikistan, regulatory legal acts of the Republic of Tajikistan and this Procedure.

1.2. Re-export - customs regime in case of which the goods which are earlier imported on customs area of the Republic of Tajikistan are exported from this territory without payment or with return of paid amounts of import customs duties, taxes and without application to goods of prohibitions and the restrictions of economic nature set according to regulatory legal acts of the Republic of Tajikistan.

1.3. The customs regime re-export is applied to implementation of export of foreign goods from customs area of the Republic of Tajikistan, including goods imported on customs area with violation of the import bans and subjects established according to the legislation of the Republic of Tajikistan according to Item 1 of Article 12 of the Customs code of the Republic of Tajikistan to immediate export from customs area of the Republic of Tajikistan if other is not provided by the current legislation of the Republic of Tajikistan.

1.4. Goods placement under customs regime re-export is allowed with the permission of Regional Customs Authority of Customs Service under the Government of the Republic of Tajikistan.

1.5. The room of excise goods under customs regime of re-export is allowed with the permission of Customs Service under the Government of the Republic of Tajikistan.

1.6. Before customs authorities the customs applicant for legitimacy of the statement of customs regime of re-export, and also bears responsibility for observance of conditions of this mode.

2. Approval procedure

2.1. Permission to goods placement under customs regime of re-export is issued to persons registered in accordance with the established procedure on customs area of the Republic of Tajikistan.

2.2. The decision concerning request for goods placement under customs regime of re-export shall be brought to the interested person in writing till 30 days.

2.3. For receipt of permission to re-export of goods the interested person shall submit the following documents:

a) the reasoned statement on re-export of goods;

b) the documents confirming powers of the person for making of customs transactions;

c) the documents according to the legislation of the Republic of Tajikistan confirming legal capacity of persons on implementation of activities in the territory of the Republic of Tajikistan (can treat such documents: constituent documents, certificate on accreditation of branch or representation of the foreign legal entity, passport, certificate on state registration of the legal entity, or certificate on state registration of a person as an individual entrepreneur);

d) documents according to the legislation of the Republic of Tajikistan, testimonial of statement of persons on accounting in tax authorities;

e) agreement (contract) for delivery of goods to the Republic of Tajikistan;

e) the agreement (contract) for re-export implementation signed by the subject of foreign trade activities of the Republic of Tajikistan with the foreign partner;

g) copies of cargo customs declarations for import to the Republic of Tajikistan of the re-exported goods;

h) freight and shipping documents on goods and vehicles (delivery notes, bills of lading, specifications, invoices, etc.);

i) certificates of origin and goods quality;

j) written permission of the exporter of goods or producer of goods for re-export of goods.

If the goods are made in the State Party of the CIS and entered in the lists provided by the Agreement of the participating states of the CIS of April 15, 1994 "About re-export of goods and approval procedure on re-export", re-export can be performed only from written consent of authorized department of the country of goods' origin.

k) the documents confirming observance of provisions of Item 1 of Article 242 of the Customs code of the Republic of Tajikistan (in case of the statement to customs regime of re-export of the goods which are earlier issued for free circulation).

2.4. Issue of permission to re-export of goods it can be refused or such permission can be cancelled in the following cases:

- in the statement the false or incomplete information is specified;

- lack of the documents specified in Item 2.3.;

- messages of doubtful data on the transaction;

- in other cases when the customs authority has good causes for this purpose.

3. Goods placement under customs regime of re-export

3.1. Under customs regime of re-export goods can be placed:

- foreign goods, including earlier placed under other customs regime which is not assuming release of such goods in free circulation for the purpose of completion of action of such mode (the goods which are in places of temporary storage, goods, placed under customs regimes the customs warehouses, free customs zone and free warehouse, and also the goods which did not undergo to transactions on conversion, earlier placed under customs regimes of conversion of goods on customs area and conversions of goods for free circulation belong to such goods);

- the goods issued for free circulation concerning which it is determined that on the date of crossing of customs border they had defects or they otherwise did not correspond by quantity, quality, the description, packaging or other conditions of the external economic transaction and on these reasons they return to the supplier or other person specified to them if such goods can be identified by customs authorities, were not used and not repaired in the Republic of Tajikistan, except as specified, when use of goods was necessary for detection of the defects or other circumstances which entailed return of goods and also if these goods are exported within six months from the date of their release for free circulation.

3.2. By the regulatory legal acts of the Republic of Tajikistan and (or) international legal acts recognized by the Republic of Tajikistan additional terms of goods placement under customs regime of re-export can be established.

 

3.3. The customs clearance of the goods placed under customs regime of re-export is made in customs authority in which region of activities there are goods.

3.4. When placing goods under customs regime of re-export to customs authority by the customs applicant submits the following documents:

- cargo customs declaration;

- the documents specified in Item 2.3.

3.5. The customs clearance is made under condition:

- presentations of the corresponding permission to goods placement under customs regime re-export;

- presentations of goods for their examination and identification;

- ensuring payment of import customs duties, taxes or customs escort if excise goods are re-exported.

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