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PRESIDENTIAL DECREE OF THE AZERBAIJAN REPUBLIC

of September 15, 2011 No. 499

About application of the Law of the Azerbaijan Republic "About approval of the Customs code of the Azerbaijan Republic"

(as amended on 22-05-2020)

1. To the Cabinet of Ministers of the Azerbaijan Republic:

1.1. in three-months time:

1.1.1. prepare and provide to the President of the Azerbaijan Republic offers on approval of the laws of the Azerbaijan Republic and acts of the President of the Azerbaijan Republic with the Law of the Azerbaijan Republic of June 24, 2011 No. 164-IVQD "About approval of the Customs code of the Azerbaijan Republic";

1.1.2. provide approval of regulatory legal acts of the Cabinet of Ministers of the Azerbaijan Republic of the specified Law and inform on it the President of the Azerbaijan Republic;

1.1.3. provide approval of regulatory legal acts of the central executive bodies of the specified Law and inform on it the President of the Azerbaijan Republic;

1.1.9. establish stipulated in Article 22.5 Codes of the rule of maintaining the state register of customs brokers in coordination with the President of the Azerbaijan Republic;

1.1.24. establish in coordination with the President of the Azerbaijan Republic stipulated in Article 195.3 Codes of the rule of goods placement under special customs procedure of final use;

1.1.27. establish in coordination with the President of the Azerbaijan Republic stipulated in Article 299.1 Codes the simplified and preferential rules of movement by physical persons through customs border of the goods which are not intended for productive or business activity;

1.1.28. establish in coordination with the President of the Azerbaijan Republic stipulated in Article 331.1 Codes cases and procedure for destruction of the goods provided to customs authorities;

1.1.29. establish in coordination with the President of the Azerbaijan Republic stipulated in Article 332.2 Codes procedure for refusal of goods for benefit of the state;

1.2. within five months:

1.2.4. No. 309 is cancelled according to the Presidential decree of the Azerbaijan Republic of 31.10.2014

1.2.8. establish in coordination with the President of the Azerbaijan Republic stipulated in Article 258.3 Codes of the rule of ensuring repayment of customs debt with pledge use;

1.2.9. establish the rules of return of customs payments provided by articles 266.1 and 267.2 of the Code in coordination with the President of the Azerbaijan Republic;

1.2.10. establish in coordination with the President of the Azerbaijan Republic stipulated in Article 283.3 Codes of the rule of suspension of release of the goods containing intellectual property items, prolongation of term for which release, provision to the applicant or the customs applicant of information on the made decisions is suspended;

1.2.11. establish stipulated in Article 322.15 Codes of the rule of conducting customs examination in coordination with the President of the Azerbaijan Republic;

1.2.12. establish in coordination with the President of the Azerbaijan Republic stipulated in Article 327.2 Codes of the rule of the address to property of the state of the goods and vehicles confiscated according to the judgment which took legal effect on cases on crimes in the field of customs affairs and to other offenses and also goods and vehicles which person refused for benefit of the state;

1.2.13. establish in coordination with the President of the Azerbaijan Republic stipulated in Article 328.5 Codes of the rule of sales of goods and the vehicles turned into property of the state, on customs auctions;

1.2.14. establish in coordination with the President of the Azerbaijan Republic stipulated in Article 330.2 Codes of the rule of the order the goods turned into state-owned property, but also not realized on customs auctions or goods which civil circulation is prohibited or limited in civil circulation, including perishable goods and goods expired;

1.3. within seven months:

1.3.3.1. the nomenclature, assortment and goods quantity, considered supplies intended for consumption by crew members, service personnel, passengers and operation of the vehicle which is going to leave out of limits of customs area;

1.3.3.2. release conditions from the customs duties and taxes provided in the legislation;

1.3.13. establish stipulated in Article 242.5 Codes procedure for calculation of the amount of customs debt on the value added tax and report on it on the President of the Azerbaijan Republic;

1.3.14. establish the procedure for consideration of appeals of banks and non-bank credit institutions provided in article 261.2 of the Code about inclusion in the register which conducts the State Customs Committee of the Azerbaijan Republic and report on it on the President of the Azerbaijan Republic;

1.3.15. establish stipulated in Article 279.2 Codes of the rule of maintaining the register of the goods containing intellectual property items and report on it on the President of the Azerbaijan Republic;

1.3.16. establish stipulated in Article 293.6 Codes of the rule of implementation of customs control over the goods moved through customs border with use of the pipeline and report on it on the President of the Azerbaijan Republic;

1.3.17. establish stipulated in Article 295.5 Codes of the rule of implementation of customs control over the goods moved through customs border with use of power lines and report on it on the President of the Azerbaijan Republic;

1.3.18. establish stipulated in Article 317.5 Codes procedure for promulgation of customs foreign trade statistics and report on it on the President of the Azerbaijan Republic;

1.3.19. resolve other issues following from the Law of the Azerbaijan Republic of June 24, 2011 No. 164-IVQD "About approval of the Customs code of the Azerbaijan Republic".

1.4. taking into account the international standards and the principles, and also the best foreign practices within eight months to develop and provide to the President of the Azerbaijan Republic the new bill of the Azerbaijan Republic "About customs tariff";

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