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ORDER OF THE STATE CUSTOMS COMMITTEE OF THE AZERBAIJAN REPUBLIC

of December 10, 1999 No. 73

About rules of collection of customs duties for customs clearance

1. Approve "Rules of collection of customs duties for customs clearance" (are applied).

2. Charge to heads of subordinated customs authorities to provide observance of these rules in case of customs clearance of the goods moved through customs border of the republic.

3. Charge to Administration to provide (R. Zalov) bringing the copy of the order to customs authorities.

4. Charge control of execution of the order to Head department of financial and tariff and currency supervision (M. Vakhabov).

 

Chairman of committee

K.Ф.ГЕЙДА ОВ

Rules of collection of customs duties for customs clearance

I. General provisions

1.1. "Rules of collection of customs duties for customs clearance" (further - Rules) according to Article 112 of the Customs code of the Azerbaijan Republic determine rules of collection of customs duties for customs clearance of goods, including the vehicles moved through customs border of the Azerbaijan Republic in goods quality including goods and loads which are taken by unaccompanied baggage, in the international mailings and are not intended for production and commercial purposes, and also vehicles (further - goods).

1.2. The customs clearance of the goods established by Item 1.1 of Rules is carried out according to the Customs code of the Azerbaijan Republic and collection from these goods of customs duties for customs clearance extends to the legal entities and physical persons who are engaged in business activity without formation of legal entity.

1.3. Customs duties for customs clearance are not levied from the goods moved with physical persons through customs border and which are not intended for production or commercial purposes, i.e. permitted to duty-free importation within the quantitative or cost restrictions set according to the current legislation (including as well the international mailings).

1.4. Delays on payment of customs duties for customs clearance are not granted or not prolonged. The customs duties for customs clearance paid before do not return, except as specified, when customs authorities performed no operations.

1.5. In case of change of customs regimes customs duties for customs clearance in the amount of, established for the new mode are levied.

2. The size, charge and payment of the customs fees levied for customs clearance

2.1. The amount of the customs duties levied for customs clearance is established according to the current legislation.

The State Customs Committee in case of need can propose review of the established amount of customs duties.

2.2. Customs duties for customs clearance are paid in manats, except for certain cases, stipulated by the legislation.

If customs duties for customs clearance are established in US dollars, then are accepted in manats on the rate established by National Bank of the Azerbaijan Republic on the date of acceptance of GTD.

2.3. Customs duties for customs clearance of the goods placed under customs regimes of release for free circulation, reimport, duty-free shop, conversion on customs area, conversions under customs control, temporary import (export), outward processing, export, re-export, destruction, and also moved through customs border of the Azerbaijan Republic with physical persons in volume of the set quantitative and cost restrictions with registration in the simplified and preferential procedure according to the existing customs legislation assessed by customs fees at the single rate (except as specified, provided by these rules and the legislation), are levied in the amount of 0, 15% of customs value of the drawn-up goods (there is at least amount equivalent to 10 US dollars).

2.4. For customs clearance of goods and vehicles out of working hours of the customs authorities of the Azerbaijan Republic which are carrying out customs clearance and out of the places determined for this purpose customs fees are levied in double size.

2.5. The amount of customs duties for customs clearance is not considered in the taxation object determined for customs fees and taxes.

2.6. Customs duties for customs clearance are levied from the goods placed under customs regime of temporary import (export) if goods are placed under this customs regime, and also upon completion of action of the specified customs regime.

2.7. For customs clearance of the goods taken through customs border of the Azerbaijan Republic under customs regime of transit customs fees in the amount of 30 US dollars, except as specified, provided by international treaties and the current legislation are levied.

2.8. According to the legislation of the Azerbaijan Republic for customs clearance of the foreign currency imported into the republic by physical person collection in the amount of 0,15 of percent from nominal value is levied.

2.9. Customs duties for customs clearance are paid before adoption of the customs declaration or along with adoption of the customs declaration.

2.10. Customs duties for customs clearance in the procedure established Customs by the code of the Azerbaijan Republic are transferred to off-budget fund of development of customs authorities.

3. Privileges on the customs fees levied for customs clearance

3.1. Customs duties for customs clearance of goods are not levied in the following cases:

* in case of registration of loads of humanitarian and technical assistance (grants);

* in case of placement of goods under the refusal mode for benefit of the state;

* in case of customs clearance of mutual transmission of electricity;

* in case of customs clearance of the goods moved for official use by the diplomatic representations located in the territory of the Azerbaijan Republic;

* in case of customs clearance of the goods which are exported from customs area of the republic for implementation of activities of the diplomatic and equated to them representations of the Azerbaijan Republic created in the territory of foreign states;

* in case of customs clearance of the Azerbaijan Republic imported by National Bank or the national currency of the Azerbaijan Republic which is exported by it;

* in case of customs clearance exported by commercial tanks from customs area of foreign currency (worn-out banknotes) according to the current legislation;

* in case of customs clearance of goods the customs value equivalent to 100 US dollars, without collection of customs fees and taxes, without application by political and economic died;

* in case of customs clearance of the international mailings customs value less amount, equivalent to 10 US dollars;

* in case of customs clearance according to commodity-transport documentation of the damaged vehicles belonging Azerbaijani air, waterways and the railroad and used in the international and interstate carriages;

* from the Azerbaijani goods moved with transit from foreign countries;

* from the international goods moved with transit using the Book of the Cargo carrier;

* from the goods moved through customs border in the cases established by international treaties and agreements of the Azerbaijan Republic (about it by the State Customs Committee it is in addition reported in customs authorities).

 

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