ORDER OF THE GOVERNMENT OF THE REPUBLIC OF TAJIKISTAN

of November 2, 2007 No. 544

About approval of Rules of movement of goods by physical persons through customs border of the Republic of Tajikistan in the preferential and simplified procedure

According to Articles 304, of 305, and article 253 of the Tax Code of the Republic of Tajikistan the Government of the Republic of Tajikistan decides 317 and 362 Customs codes of the Republic of Tajikistan:

1. Approve the enclosed Rules of movement of goods by physical persons through customs border of the Republic of Tajikistan in the preferential and simplified procedure.

2. Declare invalid:

the order of the Government of the Republic of Tajikistan of October 25, 2003 No. 466 "About procedure for movement by physical persons through customs border of the Republic of Tajikistan of the goods and vehicles which are not intended for productive or other business activity";

the order of the Government of the Republic of Tajikistan of November 7, 2003 No. 487 "About modification of the order of the Government of the Republic of Tajikistan of October 25, 2003 No. 466 "About procedure for movement by physical persons through customs border of the Republic of Tajikistan of the goods and vehicles which are not intended for productive or other business activity";

the order of the Government of the Republic of Tajikistan of March 31, 2004 No. 142 "About modification and amendments in Regulations on procedure for movement by physical persons through customs border of the Republic of Tajikistan of the goods and vehicles which are not intended for productive or other business activity".

3. Enter this resolution since November 1, 2007.

Approved by the order of the Government of the Republic of Tajikistan of November 2, 2007 No. 544

Rules of movement of goods by physical persons through customs border of the Republic of Tajikistan in the preferential and simplified procedure

General provisions

1. These rules determine conditions and regulations of movement of goods by physical persons through customs border in preferential procedure, and also establish procedure for application of single rates of customs duties, taxes (in the simplified procedure) and observance of the prohibitions and restrictions provided by regulatory legal acts of the Republic of Tajikistan.

2. In these rules the following concepts are used:

preferential procedure - movement of goods through customs border within the weight (quantitative) and cost regulations established by these rules and intended for private use concerning which full relief from payment of customs duties is provided of taxes and the restrictions set according to regulatory legal acts of the Republic of Tajikistan are not applied;

the simplified procedure - movement of goods through customs border within the weight (quantitative) and cost regulations established by these rules concerning which customs duties, taxes are levied at the single rate using prohibitions and the restrictions set according to regulatory legal acts of the Republic of Tajikistan;

general procedure - movement of goods with payment of customs duties, taxes and customs fees using prohibitions and the restrictions set by regulatory legal acts of the Republic of Tajikistan;

vehicles - the cars classified in goods item 8703 Commodity nomenclatures of foreign economic activity of the Republic of Tajikistan;

the accompanied baggage - the goods following through customs border of the Republic of Tajikistan and shown to customs authority by physical person it is direct in case of entrance or its departure from this territory (including hand luggage);

unaccompanied baggage - the goods moved through customs border of the Republic of Tajikistan with the carriers according to transportation agreements or orders (according to the luggage receipt, delivery note, the bill of lading, the power of attorney) concluded with physical persons;

calendar year - the period from January 1 to December 31 the corresponding year.

Other concepts of these rules are used in the values established by the Customs code of the Republic of Tajikistan.

3. Physical persons can move goods and vehicles which import and export is not prohibited by the current legislation of the Republic of Tajikistan through customs border of the Republic of Tajikistan.

4. The purpose of the goods moved through customs border of the Republic of Tajikistan with physical persons is determined by customs authority proceeding from the statement of physical person for the goods moved through customs border, nature of goods and their quantity and also from the frequency of movement of goods through customs border of the Republic of Tajikistan.

5. The customs clearance of the goods moved with physical persons through customs border of the Republic of Tajikistan in preferential procedure (except as specified movements of goods according to the subitem "an" of Item 7 of these rules in the accompanied baggage), is made by written declaring by physical person according to the single passenger customs declaration, and in cases of payment of customs duties, taxes using single rate of customs duties, taxes according to the customs cash order (further).

Declaration of goods, moved with physical persons in the accompanied baggage and not intended for productive or other business activity which total cost in equivalent expression does not exceed 1000 US dollars and their total weight does not exceed 50 kg, can be made in oral form.

6. When moving goods through customs border of the Republic of Tajikistan physical persons can refuse application of the simplified, preferential procedure for movement of goods. In this case the general procedure for customs clearance and customs control established according to the legislation of the Republic of Tajikistan is applied.

Commodity importation on customs area of the Republic of Tajikistan

7. The preferential procedure for movement of the goods imported on customs area of the Republic of Tajikistan by physical persons with full relief from payment of customs duties, taxes without application of prohibitions and restrictions set by regulatory legal acts of the Republic of Tajikistan (except for the goods prohibited or limited to export from the Republic of Tajikistan or to import to the Republic of Tajikistan), is made in the following cases:

a) in case of commodity importation (except for vehicles and mobile means of electric communication), not intended for productive or other business activity which total cost in equivalent expression does not exceed 1000 US dollars and their total weight does not exceed 50 kilograms as like as two peas;

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info