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CUSTOMS CODE OF TURKMENISTAN

of September 25, 2010

(as amended on 13-03-2021)

This Code determines legal, economic and organizational basis of state regulation of the customs affairs promoting development of economy of Turkmenistan and ensuring its economic safety.

Section I. General provisions

Chapter 1. Basic provisions

Article 1. Customs policy of Turkmenistan

In Turkmenistan the single customs policy which is component of domestic and foreign policy of Turkmenistan is performed.

Article 2. Customs affairs in Turkmenistan

The customs affairs in Turkmenistan represent set of methods and means of customs regulation of the questions connected with movement through customs border of Turkmenistan of the goods and vehicles determining procedure and conditions of customs clearance, application of customs regimes, collections of customs payments, customs control and other measures of realization of customs policy of Turkmenistan.

Article 3. Customs legislation of Turkmenistan

1. The customs legislation of Turkmenistan is based on the Constitution of Turkmenistan and consists of of this Code and other regulatory legal acts of Turkmenistan governing the relations in the field of customs affairs.

2. If the international treaty of Turkmenistan establishes other rules than containing in this Code, then rules of the international treaty are applied.

Article 4. Customs area and customs border of Turkmenistan

1. The territory of Turkmenistan, including territorial waters and airspace over it, constitutes customs area of Turkmenistan.

2. The customs area of Turkmenistan also includes the artificial islands located in exclusive economic zone of Turkmenistan and on the continental shelf of Turkmenistan, constructions and installations over which Turkmenistan performs jurisdiction according to the legislation of Turkmenistan.

3. In the territory of Turkmenistan there can be special economic zones created according to the legislation of Turkmenistan which are part of customs area of Turkmenistan. The goods placed in the territory of special economic zones are considered as being out of customs area of Turkmenistan for the purposes of application of customs duties, taxes, and also prohibitions and the restrictions of economic nature set by the legislation of Turkmenistan for is9klyucheniyem the cases determined by this Code and other regulatory legal acts of Turkmenistan.

4. Limits of customs area of Turkmenistan, and also limits of the territories specified in parts two and third this Article are customs border of Turkmenistan.

5. The customs border of Turkmenistan matches with Frontier of Turkmenistan, except for limits of the territories specified in parts two and third this Article.

Article 5. The basic concepts used in this Code

1. In this Code the following basic concepts are used:

1) interested persons are persons whose interests are infringed by decisions, actions (failure to act) of customs authorities concerning goods and (or) vehicles directly and individually if other does not follow from of this Code;

2) foreign goods - the goods which are not the Turkmen goods according to Item 25 of this part;

3) the foreign person - person, not being the face of Turkmenistan according to Item 26 of this part;

4) carrier - the person transporting goods through customs border of Turkmenistan and (or) transportation of goods under customs control within customs area of Turkmenistan or being responsible for use of the vehicle;

5) the customs applicant - person submitting the customs declaration, or person on behalf of whom the customs declaration moves;

6) free circulation - turnover of goods on customs area of Turkmenistan without prohibitions and restrictions, stipulated by the legislation Turkmenistan;

7) customs procedure - set of the provisions providing procedure for making of customs transactions and determining the status of goods and (or) vehicles for the customs purposes;

8) the customs declaration - the customs paper in the established form in which the data necessary for submission to customs authority according to this Code are specified;

9) the customs broker (representative) - the intermediary making customs transactions for and on behalf of the customs applicant or the other person to who the obligation is assigned or which is granted the right to make customs transactions according to this Code;

10) customs regime - set of the regulations determining the status of goods and vehicles for the customs purposes depending on the purposes of their movement through customs border and uses on customs area of Turkmenistan or beyond its limits established by this Code;

11) customs authorities - authorized state body in the field of customs affairs and the customs authorities subordinated to it;

12) customs control - set of the measures performed by customs authorities of Turkmenistan for the purpose of ensuring compliance with the customs legislation of Turkmenistan and international treaties of Turkmenistan, control of which execution is imposed on customs authorities of Turkmenistan;

13) activities in the field of customs affairs - activities of legal entities as owners of warehouses of temporary storage, owners of customs warehouses and customs brokers (representatives);

14) authorized state body in the field of customs affairs - the central executive body performing management of customs affairs in Turkmenistan;

15) the status of goods and vehicles for customs tseleynalichy or lack of prohibitions and restrictions for use and the order with goods and vehicles according to the legislation of Turkmenistan;

16) customs transactions - the separate actions concerning goods and (or) vehicles made by persons and customs authorities according to this Code in case of customs clearance of goods and (or) vehicles;

17) customs papers - the documents constituted only for the customs purposes;

18) customs payments - customs duties, taxes, customs fees.

Excises which collection according to the legislation of Turkmenistan is assigned to customs authorities of Turkmenistan in case of commodity importation on customs area of Turkmenistan belong to taxes;

19) goods - any personal estate moved through customs border of Turkmenistan, except for the vehicles specified in Item 28 of this part;

20) release of goods - the action of customs authorities consisting in permission to interested persons to use and dispose of goods according to customs regime under which the corresponding goods are placed;

21) movement through customs border of Turkmenistan of goods and (or) vehicles - making of actions for import to customs area of Turkmenistan or to export from this territory of goods and (or) vehicles in any manner:

a) commodity importation and (or) vehicles on customs area of Turkmenistan - the actual crossing by goods and (or) vehicles of customs border of Turkmenistan and all subsequent actions provided by this Code with goods and (or) vehicles before their release by customs authorities;

b) commodity exportation and (or) vehicles from customs area of Turkmenistan - submission of the customs declaration or making of the actions specified in the paragraph the second this subitem which are directly directed to commodity exportation and (or) vehicles and also all subsequent actions provided by this Code with goods and (or) vehicles before the actual crossing of customs border of Turkmenistan by them.

To the actions which are directly directed to commodity exportation and (or) vehicles from customs area of Turkmenistan, belong entrance of the physical person leaving Turkmenistan to the customs control zone, entrance of the vehicle to the check point through Frontier of Turkmenistan for the purpose of its departure from customs area of Turkmenistan, delivery of goods to transport enterprises or companies of mail service of the international mailings for sending out of limits of customs area of Turkmenistan, the actions of person which are directly directed to the actual crossing of customs border by goods and (or) vehicles out of the places established according to the legislation of Turkmenistan;

22) shipping documents - transport (transportation), business and customs papers on the goods moved through customs border and transported under customs control within customs area of Turkmenistan which accompany them in transit;

23) person - legal entity or physical person;

24) business documents - the invoice (invoice), shipping and pack lists and other documents which are used according to the legislation of Turkmenistan, international treaties of Turkmenistan or business customs when implementing the foreign and other trade activity and which by law, agreements of the parties or business customs are used for confirmation of transactions, the goods connected with movement through customs border if other is not established by this Code;

25) the Turkmen goods - the goods having the status for the customs purposes being in free circulation on customs area of Turkmenistan:

a) completely made in Turkmenistan;

b) issued in free circulation on customs area of Turkmenistan;

c) made in Turkmenistan of the goods which are completely made and (or) issued for free circulation on customs area of Turkmenistan;

26) the face of Turkmenistan - the legal entity with the location in Turkmenistan created according to the legislation of Turkmenistan and also the physical person living in Turkmenistan, including registered in the territory of Turkmenistan as the individual entrepreneur;

27) transport (transportation) documents - the bill of lading, delivery note or other documents confirming availability and contents of the transportation agreement of goods and accompanying goods in case of international carriages;

28) vehicles - any the ocean (river) ship (including self-propelled and not self-propelled lash ships and barges), the air-cushion vessel, the aircraft, the vehicle (including trail cars, semitrailer trucks and the combined vehicles), the units of railway rolling stock or containers used for international carriages of passengers and goods, and also their regular spare parts, accessories and the equipment, containing in their regular tanks fuels and lubricants and fuel if they are transported together with vehicles.

2. All other concepts are used in this Code in the values determined by civil and other legislation of Turkmenistan, and also the relevant articles of this Code.

Chapter 2. The basic principles of movement of goods and vehicles through customs border of Turkmenistan

Article 6. Movement of goods and vehicles through customs border of Turkmenistan

1. All persons on an equal basis have the right to movement of goods and vehicles through customs border of Turkmenistan according to the procedure, established by this Code, except as specified, provided by this Code, other regulatory legal acts of Turkmenistan and the international treaty of Turkmenistan.

2. Goods and vehicles move through customs border of Turkmenistan according to the procedure, established by this Code.

Article 7. Observance of prohibitions and restrictions when moving goods through customs border of Turkmenistan

1. The goods prohibited according to the legislation of Turkmenistan to import to customs area of Turkmenistan are subject to immediate export from customs area of Turkmenistan if other is not provided by this Code and regulatory legal acts of Turkmenistan. Export of the specified goods is made by carrier.

In case of impossibility of export or non-realization of immediate export these goods are subject to the placement to places of temporary storage or to other places which are customs control zones at the expense of persons specified in article 9 of this Code. The deadline of temporary storage of such goods constitutes three days if other term is not stipulated by the legislation Turkmenistan concerning separate types of goods. The order is made by the specified goods after this term according to Chapter 39 of this Code.

The goods limited to import to customs area of Turkmenistan are allowed to import (and in the cases provided by this Code, - are issued by customs authority) in case of observance of the requirements and conditions established by the legislation of Turkmenistan or the international treaty of Turkmenistan.

2. The goods prohibited to export are not subject to the actual export from customs area of Turkmenistan.

3. The goods limited to export from customs area of Turkmenistan are allowed to export in case of observance of the requirements and conditions established by the legislation of Turkmenistan or the international treaty of Turkmenistan.

4. The expenses which arose at persons specified in article 9 of this Code, customs applicants, carriers or other persons in connection with observance of prohibitions and import restrictions of goods on customs area of Turkmenistan or their export from this territory are not compensated by customs authority.

Article 8. Customs clearance and customs control

1. The goods and vehicles moved through customs border of Turkmenistan are subject to customs clearance and customs control according to the procedure and on the conditions provided by this Code.

2. When implementing customs clearance and customs control the customs authority and its officials has no right to establish the requirements and restrictions which are not provided by the customs legislation of Turkmenistan and other regulatory legal acts of Turkmenistan.

Article 9. Obligation on making of customs transactions for release of goods

The obligation on making of customs transactions for release of goods if other is not established by this Code, is born:

1) if movement of goods through customs border of Turkmenistan is performed according to the external economic bargain concluded by the face of Turkmenistan - the face of Turkmenistan which concluded such external economic bargain either from name or at the request of which this bargain is concluded;

2) if movement of goods through customs border of Turkmenistan is performed without the conclusion of the external economic transaction by the face of Turkmenistan:

a) person having right of possession and (or) right to use by goods on customs area of Turkmenistan;

b) the other persons making in the quality sufficient according to the civil legislation of Turkmenistan and (or) this Code for making of legally significant actions from own name with the goods which are under customs control.

Chapter 3. Informing and consultation

Article 10. Information on regulatory legal acts in the field of customs affairs

1. Authorized state body in the field of customs affairs and other customs authorities provide open free entry, including with use of information technologies, to information on regulatory legal acts in the field of customs affairs.

2. The authorized state body in the field of customs affairs provides publication in periodic printing editions of the regulatory legal acts in the field of customs affairs accepted by this body.

Article 11. Consultation on the questions of customs affairs and other questions entering competence of customs authorities

1. Customs authorities advise interested persons concerning customs affairs and to other questions entering competence of these bodies. Information on request of the interested person is submitted within perhaps short terms, but no later than one month from the date of receipt of the specified request.

2. Consultation by customs authorities is performed free of charge as in oral, and in writing.

3. Information provided to interested persons when carrying out consultation is not the basis for decision making or making of action (failure to act) by customs authorities when implementing customs transactions concerning goods and (or) vehicles.

4. Officials of customs authorities bear responsibility according to the legislation of Turkmenistan for accuracy of the information, this Chapter represented to persons according to provisions.

Chapter 4. Country of goods' origin

Article 12. Determination of the country of goods' origin

1. Determination of the country of goods' origin is made according to provisions of this Chapter in all cases when application of measures of customs and tariff regulation and prohibitions and the restrictions set by the legislation of Turkmenistan depends on the country of goods' origin.

2. The country in which goods were completely made or subjected to sufficient conversion according to criteria of sufficient conversion, stipulated in Clause the 14th of this Code is considered the country of goods' origin.

3. The group of the countries, custom unions of the countries, the region or part of the country can be considered as the country of goods' origin if for the purposes of determination of the country of goods' origin there is need of such allocation.

4. At the request of the customs applicant or other interested person customs authorities make the provisional solution on determination of the country of goods' origin according to Chapter 6 of this Code.

Article 13. The goods which are completely made in this country

As the goods which are completely made in this country are considered:

1) the minerals extracted from subsoil of this country in its territorial waters (sea) or on seabed;

2) the products of plant origin which are grown up or collected in this country;

3) the animals who were born and grown up in this country;

4) products received in this country from the animals who are grown up in it;

5) products received as a result of hunting and fishing trade in this country;

6) products of sea fishing trade and other products of sea trade received by the vessel of this country;

7) products received onboard the overworking vessel of this country only from products specified in Item 6 of this Article;

8) products received from seabed or from sea subsoil outside territorial waters (sea) of this country provided that this country has exclusive rights on development of this seabed or this sea subsoil;

9) the waste and scrap (secondary raw materials) received as a result of production or other operations on conversion in this country, and also which were in the use of product, collected in this country and suitable only for conversion in raw materials;

10) the goods made in this country only of products specified in Items 1-9 of this Article;

11) the electric power developed in the territory of this country.

Article 14. Criteria of sufficient conversion of goods

1. If two countries and more participate in production of goods, then the country in which the last transactions on conversion or production of goods answering to criteria of sufficient conversion according to provisions of this Article were performed is considered the country of goods' origin.

2. If concerning separate types of the goods or any country of feature of determination of the country of goods' origin imported on customs area of Turkmenistan especially do not make a reservation according to part three of this Article, then the general rule according to which goods are considered coming from this country is applied if as a result of implementation of transactions on conversion or production of goods there was change of classification code of goods according to the Commodity nomenclature of foreign economic activity at the level of any of the first four signs.

3. For determination of the country of goods' origin also following criteria of sufficient conversion of goods are used:

1) accomplishment of the certain production or technological operations sufficient in order that the country where these transactions took place was considered as the country of goods' origin;

2) change in value of goods when the percentage cost portion of the used materials or value added reaches the fixed share in the price of end products (the rule of ad valorem share).

4. Irrespective of the provisions established by part three of this Article do not answer criteria of sufficient conversion:

1) transactions on ensuring safety of goods during their storage or transportation;

2) transactions on preparation of goods for sale and transportation (division of batch, forming of sendings, sorting, repacking);

3) simple assembly transactions which are understood as assembly of components of goods by means of fixing material (screws, nuts, bolts and others) or staff-wood, welding, the soldering or way of pasting;

4) mixing of the goods coming from the different countries if characteristics of end products significantly do not differ from characteristics of the mixed goods;

5) slaughter of the cattle;

6) combination of two or bigger numbers of the transactions stated above.

5. In case of establishment of procedure for use of criteria of sufficient conversion for separate types of the goods imported from the countries to which Turkmenistan provides tariff preferences for the purpose of their provision the Cabinet of Ministers of Turkmenistan has the right to determine conditions of application of rules of direct purchase and direct shipment.

Article 15. Features of determination of the country of goods' origin

1. In case of determination of the country of goods' origin the goods in the sorted or not collected type delivered by several batches if on working or transportation terms their shipment by one batch is impossible, and also goods which batch is divided into several batches as a result of mistake shall be considered at the request of the customs applicant as single goods.

2. Conditions of application of provisions of part one of this Article are:

1) the prior notice of customs authority of the goods in the sorted or not collected type delivered by batches with indication of the reasons of such delivery and submission of the specification of each batch with indication of classification codes of goods according to the Commodity nomenclature of foreign economic activity, the cost and the country of goods' origin entering each batch. In cases of breakdown of goods on several batches as a result of mistake or incorrect addressing documentary confirmation of inaccuracy of breakdown of goods in addition is represented;

2) delivery of all batches from one country by one supplier within one contract;

3) declaring of all batches in one customs authority;

4) the import to customs area of Turkmenistan of all batches in time which is not exceeding six months from the date of adoption of the customs declaration by customs authority concerning the first batch. According to the reasoned statement in case of impossibility of delivery of goods for the reasons which are not depending on the receiver of goods, the term of import of other batches can be extended by customs authority. At the same time the specified prolongation cannot exceed one year from the date of import of the first batch.

3. Devices, accessories, spare parts and tools, held for use with machines, the equipment, devices or vehicles, are considered coming from the same country, as the machine, the equipment, devices or vehicles if devices, accessories, spare parts and tools are imported and used complete with the above-stated machines, the equipment, devices or vehicles, in the quantity specified in accompanying technical data sheet, the technical form and other technical documents.

4. Packaging in which the goods are imported on customs area of Turkmenistan is considered coming from the same country, as goods, except as specified, when packaging according to the Commodity nomenclature of foreign economic activity is subject to declaring separately from goods. In these cases the country of source of packaging is determined separately from the country of goods' origin.

Article 16. Confirmation of the country of goods' origin

The documents confirming goods origin from this country are the declaration on goods origin or in the cases determined by the legislation of Turkmenistan, the certificate of origin.

Article 17. Declaration on goods origin

1. As the document certifying the country of goods' origin according to this Code the declaration on goods origin constituted in any form can serve provided that in it the data allowing to determine the country of goods' origin are specified. As such declaration the business or any other documents concerning goods, containing the statement for the country of goods' origin made by the manufacturer, the seller or the exporter in connection with commodity exportation can be used.

2. If in the declaration on goods origin of the data on the country of goods' origin those which are applied in Turkmenistan are based on other criteria of sufficient conversion, than, the country of goods' origin is determined according to the criteria specified in article 14 of this Code.

Article 18. Certificate of origin

1. The certificate of origin - the document certifying the country of goods' origin, issued by authorized body of the country of goods' origin or country of commodity exportation if in the country of commodity exportation the certificate is issued on the basis of the data received from the country of goods' origin.

2. In case of commodity exportation from customs area of Turkmenistan the certificate of origin is issued by the relevant authorized state bodies of Turkmenistan if the specified certificate is necessary under the terms of the contract by the legislation of the country of commodity importation or availability of the specified certificate is provided by the international treaty of Turkmenistan.

3. The authorized state body of Turkmenistan which issued the certificate of origin shall:

1) to store its copy and other documents based on which the goods origin, at least three years from the date of their issue is certified;

2) upon the demand of customs authority to submit the documents and data necessary for check of authenticity or justification of the certificate of origin within the term established by it.

4. If in the certificate of origin of the data on the country of goods' origin those which are applied in Turkmenistan are based on other criteria of sufficient conversion, than, the country of goods' origin is determined according to the criteria specified in article 14 of this Code.

5. In case of doubts concerning authenticity of the certificate or data containing in it the customs authority can address the authorized body of the country of goods' origin which issued the certificate with motivated request to report additional or clarifications.

Article 19. Submission of the documents confirming the country of goods' origin

1. In case of commodity importation on customs area of Turkmenistan the document confirming the country of goods' origin is submitted if Turkmenistan provides to country of source of these goods tariff preferences according to the legislation of Turkmenistan or the international treaty of Turkmenistan.

The customs authority has the right to demand submission of the document confirming the country of goods' origin in other cases if there are bases to assume that the declared data on the country of goods' origin which influence application of rates of customs duties of taxes and (or) prohibitions and the restrictions set by the legislation of Turkmenistan are doubtful.

In the specified cases the document confirming the country of goods' origin is submitted in form, stipulated by the legislation Turkmenistan or the international treaty of Turkmenistan, along with the customs declaration and other documents necessary for implementation of customs clearance.

2. When losing the certificate of origin the duplicate issued by the body specified in part one of article 18 of this Code is accepted.

3. The country of goods' origin is established by customs authority after identification of the data specified in the document confirming the country of goods' origin with the data containing in shipping documents.

4. Condition of adoption of the certificate of origin by customs authority is availability in customs authority officially of the transferred samples of forms, prints of seals, signatures of persons, and also addresses of bodies, authorized to certify and issue certificates of origin.

Article 20. The bases for refusal in release of goods based on goods origin

1. The customs authority refuses release of goods if the country of goods' origin is the country which goods are not subject to import to Turkmenistan according to the legislation of Turkmenistan or the international treaty of Turkmenistan.

2. Submission of incorrectly drawn up certificate or declarations on goods origin or its non-presentation is not the basis for refusal in release of goods, except as specified, provided by part one of this Article.

3. If the country of goods' origin is not confirmed, the established maximum rates of customs duties are applied to such goods.

4. To the goods specified in parts two and third this Article it is applied the prefential treatment or most favored nation treatment on condition of receipt of confirmation of country of source of these goods by customs authority before the expiration of one year from the date of adoption of the customs declaration (is recovered).

Chapter 5. Commodity nomenclature of foreign economic activity

Article 21. Commodity nomenclature of foreign economic activity

1. The commodity nomenclature of foreign economic activity affirms authorized state body in the field of customs affairs on the basis of the Harmonized commodity description and coding system.

2. The commodity nomenclature of foreign economic activity is used for application of measures of customs and tariff regulation and prohibitions and the restrictions set by the legislation of Turkmenistan, maintaining customs statistics of foreign trade.

Article 22. Classification of goods

1. Goods in case of their declaring according to Chapter 11 of this Code are subject to classification according to which each goods have classification code according to the Commodity nomenclature of foreign economic activity.

2. In case of incorrect instruction of classification code of goods for the Commodity nomenclature of foreign economic activity in case of their declaring the customs authority independently classifies such goods.

3. The decision of customs authority on classification of goods according to the Commodity nomenclature of foreign economic activity is obligatory. The customs applicant has the right to appeal such decision according to the procedure, established by the legislation of Turkmenistan.

4. The data specified in shipping documents and also the conclusions, references, acts of examinations issued by the organizations performing examination have auxiliary (information) character and can be taken into account in case of classification of goods.

5. At the request of the customs applicant or other interested person the customs authority makes the provisional solution on classification of goods according to Chapter 6 of this Code.

Chapter 6. Provisional solution

Article 23. Adoption of the provisional solution

1. The authorized state body in the field of customs affairs and the customs authorities determined by authorized state body in the field of customs affairs at the request of the customs applicant or other interested person (further in this Chapter - the applicant) makes the provisional solution on classification of goods according to the Commodity nomenclature of foreign economic activity on specific goods, on goods origin from the specific country (country of goods' origin).

2. The form of the provisional solution is determined by authorized state body in the field of customs affairs.

Article 24. Statement for adoption of the provisional solution

1. The statement for adoption of the provisional solution (further in this Chapter - the application) is directed by the applicant to the relevant customs authority in writing.

2. The statement shall contain the data on goods necessary for adoption of the provisional solution. Shall be enclosed to the application: tests and samples of goods, its description, photos, drawings, drawings, business, technical and other documents.

3. The customs authority considers the application and issues the provisional solution within thirty days from the date of registration of a statement if submission of other information or conducting examination is not required.

4. If the data provided by the applicant are insufficient for adoption of the provisional solution, then the customs authority within thirty days from the date of receipt of the statement notifies the applicant on need of submission of the additional information and establishes term for its representation. In case of non-presentation of the additional information at the scheduled time the statement is rejected.

5. In case of variation the customs authority shall direct applications within two days to the applicant written motivated refusal.

The variation of the statement does not interfere with the repeated address of the applicant about adoption of the provisional solution on condition of elimination of the reasons which formed the basis for statement variation.

Article 25. Legal value and effective period of the provisional solution

The provisional solution is obligatory for all customs authorities. The provisional solution is effective within three years from the date of its acceptance if it is not cancelled or is not changed according to article 26 of this Code.

The provisional solution has the right to use only person according to whose statement such decision is accepted.

Article 26. Change or cancellation of the provisional solution

1. The customs authority which made the provisional solution having the right it to change or to cancel.

2. Change of the provisional solution is made in cases:

1) adoptions of the decisions by World Customs Organization obligatory for application in Turkmenistan;

2) if the legislation of Turkmenistan or the international treaty of Turkmenistan concerning questions of determination of the country of goods' origin establish other requirements and conditions of determination of the country of goods' origin;

3) changes of the Commodity nomenclature of foreign economic activity or provisions of the customs legislation of Turkmenistan regarding adoption of the provisional solution;

4) identifications of the mistakes made in case of adoption of the provisional solution.

Change of the provisional solution becomes effective from the date of decision making about change.

The decision on change of the provisional solution goes to three-day time to the person to whom the provisional solution was issued.

3. Cancellation of the provisional solution is made if such decision was made on the basis of the false documents and false information provided by the applicant. Cancellation becomes effective from the date of decision making about cancellation of the provisional solution. The decision on cancellation of the provisional solution in writing goes to three-day time to the person to whom the provisional solution was issued.

Section II. Customs procedures

Subsection 1. Customs clearance

Chapter 7. The basic provisions relating to customs clearance

Article 27. Scope of this Chapter

Provisions of this Chapter extend to all customs transactions made concerning the goods and vehicles moved through customs border of Turkmenistan.

Article 28. Procedure for production of customs clearance

1. The customs clearance is made according to the procedure, established by this Code and regulatory legal acts of Turkmenistan adopted according to it.

2. The procedure and production technologies of customs clearance are established depending on types of the goods moved through customs border of Turkmenistan, the mode of transport used for such movement, categories of persons moving goods and vehicles.

3. Customs transactions are equally applied irrespective of country of source, departure and purpose of goods.

Article 29. Beginning and completion of customs clearance

1. The customs clearance begins:

1) in case of commodity importation - at the time of representation to customs authority of the customs declaration or documents concerning the goods moved through customs border of Turkmenistan according to article 40 of this Code, and in the cases provided by this Code - the oral statement or making of other actions testimonial of intention of person to perform customs clearance;

2) in case of commodity exportation - at the time of representation of the customs declaration to customs authority, and in the cases provided by this Code - the oral statement or making of other actions testimonial of intention of person to perform customs clearance.

2. The customs clearance comes to the end with making of the customs transactions necessary according to this Code for goods placement under customs regime and completion of action of this mode if such customs regime is effective during certain term, and also for calculation and collection of customs payments.

The customs clearance concerning goods, subjects veterinary, phytosanitary and to other types of the state control, can be complete only after approval of the relevant authorized state bodies exercising such control.

Article 30. Place and time of production of customs clearance

1. The customs clearance is made in the locations of customs authorities in working hours of these bodies.

2. On motivated request of the customs applicant or other interested person separate customs transactions in case of production of customs clearance can be made out of the locations and out of working hours of customs authorities according to the procedure established by authorized state body in the field of customs affairs.

Article 31. Documents and data necessary for customs clearance

1. In case of production of customs clearance of person, determined by this Code, shall submit to customs authorities documents and the data necessary for customs clearance.

2. Customs authorities in case of production of customs clearance have the right to require submission only of those documents and data which submission is provided according to this Code and which are necessary for ensuring compliance with the customs legislation of Turkmenistan and international treaties of Turkmenistan, control of which observance is imposed on customs authorities of Turkmenistan.

3. Lists and document forms and lists of the data necessary for customs clearance in relation to specific customs procedures and customs regimes, are established by authorized state body in the field of customs affairs if other is not provided by this Code and other regulatory legal acts of Turkmenistan.

4. For the purpose of simplification and acceleration of production of customs clearance by customs authorities the customs papers determined by customs authorities of foreign states based on agreements with these bodies on mutual recognition of the documents used in the customs purposes can be accepted.

5. The documents necessary for customs clearance can be presented in the form of originals or their copies, and also in the form of electronic documents according to the procedure, established by authorized state body in the field of customs affairs.

6. Lists of the documents and data necessary for customs clearance are subject to official publication.

Article 32. Presence of authorized persons and their representatives to production of customs clearance

1. Persons having powers concerning goods or their representatives have the right to be present at customs clearance.

2. Upon the demand of customs authority of person, having powers concerning goods, or their representatives shall be present at production of customs clearance.

Article 33. Language in which the customs clearance is made

1. The customs clearance, including filling of the documents necessary for customs clearance, is made in state language of Turkmenistan, except as specified, provided by this Code and international treaties of Turkmenistan.

2. Customs authorities have the right to accept the documents constituted in foreign languages which are known by officials of these bodies.

Article 34. Priority procedure for customs clearance

When importing to customs area of Turkmenistan and export from this territory of the goods necessary for natural disaster response, accidents and catastrophic crashes, other emergency situations, goods delivered within the humanitarian assistance, the goods sent and received by diplomatic representations and also the goods which are exposed to bystry spoil of live animals and birds, radioactive materials, the international mailings and express loads, the goods intended for participation in exhibitions and fairs, materials for mass media and other similar goods the customs clearance is made in priority procedure.

Article 35. The simplified procedures of customs clearance

For the purpose of enhancement of customs clearance the authorized state body in the field of customs affairs has the right to establish the simplified procedures of customs clearance.

Article 36. Use and the order of goods concerning which the customs clearance is not complete

Use and the order of goods concerning which the customs clearance is not complete are not allowed, except as specified, provided by this Code.

Chapter 8. Arrival of goods and vehicles on the territory of Turkmenistan

Article 37. The place and arrival time of goods and vehicles on customs area of Turkmenistan

1. Arrival of goods and vehicles on customs area of Turkmenistan is allowed at the check points through Frontier of Turkmenistan established according to the legislation of Turkmenistan in working hours of customs authorities. In other places goods and vehicles can arrive to customs area of Turkmenistan according to the legislation of Turkmenistan.

2. After crossing of customs border of Turkmenistan by carrier it shall deliver the goods imported by it and vehicles to the check point and to show them to customs authority. At the same time change of condition of goods, violation of their packaging, and also change, removal, destruction or damage of the imposed seals, seals and other means of identification is not allowed.

3. Provisions of this Chapter do not extend to the goods moved with pipeline transport, on power lines, and also transported sea (river), the aircrafts crossing customs area of Turkmenistan without stopping in port or the airport which are located on customs area of Turkmenistan.

Article 38. Determination of the check point

1. In case of arrival of goods and vehicles on customs area of Turkmenistan the check point through customs border of Turkmenistan is:

1) for air transport - the check point at the first airport on customs area of Turkmenistan in which the aircraft makes landing and makes unloading, loading and reloading of goods;

2) for the goods transported by air transport - check points on customs area of Turkmenistan at which the aircraft makes landing and makes unloading of goods;

3) for sea (river) transport - the check point in the first port on customs area of Turkmenistan in which unloading, loading and reloading of goods are made;

4) for the goods transported by sea (river) transport - check points in ports on customs area of Turkmenistan in which the ocean (river) ship does stop and makes unloading of goods;

5) for other modes of transport and goods transported on them - the first check point of Turkmenistan along the line.

2. In case of departure of goods and vehicles from customs area of Turkmenistan the check point through customs border of Turkmenistan is:

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