of June 24, 2011
The customs code of the Azerbaijan Republic (further - the Code) determines legal, economic and organizational basis of customs affairs in the Azerbaijan Republic, including the general procedures and rules applied in relation to the goods and vehicles imported on customs area of the Azerbaijan Republic, exported from this territory, moved through it with transit, the rights and obligations of persons in the field of customs affairs.
1.0. For the purposes of of this Code the following basic concepts are used:
1.0.1. declaring - the statement in written, oral or electronic form in customs authority of data about moved through customs border (further - customs border) the Azerbaijan Republic the goods and vehicles placed under customs control;
1.0.2. the customs applicant - person representing the customs declaration or on behalf of whom the customs declaration is provided;
1.0.3. internal conversion - special customs procedure in case of which the imported goods are used on customs area of the Azerbaijan Republic (further - customs area) for the purposes of carrying out certain transactions on conversion of goods with exemption of customs duties and taxes with the subsequent export;
1.0.4. internal goods - the goods which are completely made in the Azerbaijan Republic, or subjected to sufficient conversion according to criteria of sufficient conversion or issued in free circulation;
1.0.5. carrier - the person which is actually moving goods through customs border and (or) transporting the goods which are under customs control, or being responsible for use of vehicles;
1.0.6. the electronic document - the document certified by the digital signature submitted electronically for use in electronic information systems;
1.0.7. transactions on conversion - production of goods, including installation, assembly or reduction in compliance with other goods; processing or conversion of goods; repair of goods, including recovery and arrangement; complete or partial use of some goods which promote process of conversion or facilitate it;
1.0.8. conversion products - the goods which underwent to transactions on conversion placed under special customs procedure of conversion;
1.0.9. force majeure - emergency situations, natural disasters, or social and political events, in advance unpredictable and which cannot be prevented in the corresponding conditions from which obstacles for execution by persons of the obligations result;
1.0.10. customs audit - the actions performed by customs authorities for the purposes of establishment of reliability of the data specified in the customs declaration after release of goods and vehicles, and also check of execution by persons of obligations on observance of restrictions, requirements and conditions concerning the order goods and vehicles;
1.0.11. the customs declaration - the document containing the data necessary for goods placement under the corresponding customs procedure, represented to customs authority by persons in the form established by relevant organ of the executive authority;
1.0.12. customs value - the cost of goods determined according to the Law of the Azerbaijan Republic "About customs tariff";
1.0.13. Customs Service - the public service responsible for application of the customs legislation, and also collection of customs payments;
1.0.14. customs control - the measures performed by customs authorities for the purpose of ensuring compliance with the customs legislation;
1.0.15. the goods which are under customs control - goods concerning which customs control is not complete according to this Code;
1.0.16. customs authority - administrative division of Customs Service which is authorized on implementation of customs clearance and customs control;
1.0.17. customs payments - the customs duties, taxes, customs fees, the state fee and payment levied by customs authorities in the cases provided by this Code;
1.0.18. customs procedure - one of procedures of export, re-export, temporary export, release in free circulation, reimport under which the goods and vehicles which are under customs control according to provisions of this Code, and special customs procedures can be placed;
1.0.19. customs clearance - actions for goods placement and vehicles under the corresponding customs procedure and to completion of customs procedure according to requirements of this Code;
1.0.20. customs duties - type of the customs payments levied by customs authorities during the importing and commodity export on customs area;
1.0.21. the customs site - the customs checkpoint determined according to this Code, the customs terminal, customs laboratory, customs post;
1.0.22. movement through customs border - actions for import to customs area or export from this territory of goods or vehicles by the methods established by the legislation of the Azerbaijan Republic (further - the legislation), including transfer in the international mailings, use of pipeline transport and power lines;
1.0.23. customs tariff - meeting of the rates of the customs duties applied to the goods moved through customs border, and systematized according to the commodity nomenclature of foreign economic activity;
1.0.24. customs providing - seals, seals and other means of identification which are applied on the goods and vehicles moved through customs border, customs authorities for display of results of customs control and registration;
1.0.25. customs authority of departure - customs authority which begins special customs procedure of transit;
1.0.26. exit regulation - certain quantity or percent of products as a result of conversion of the goods placed under special customs procedure of conversion;
1.0.27. external conversion - special customs procedure according to which the goods staying in free circulation on customs area are exported for the purpose of their conversion outside customs area and the subsequent return with release or partial release from import customs duties and taxes;
1.0.28. foreign goods - other goods, except for specified in Article 1.0.4 of this Code, or lost the status of internal goods;
1.0.29. the importer - person importing goods;
1.0.30. the exporter - person who is exporting goods;
1.0.31. nonresidents - persons who are not specified in Article 1.0.44 of this Code;
1.0.32. the owner of goods - person authorized on its own behalf to dispose of goods;
1.0.33. the country of goods' origin - the country in which the goods were completely made or subjected to sufficient conversion according to the criteria provided for application of customs tariff, quantitative restrictions, or other measures concerning trade;
1.0.34. goods - any personal estate, including currency, currency values, gas, oil, electrical energy, including vehicles, except for the vehicles specified in Article 1.0.42 of this Code;
1.0.35. release of goods - transfer of goods by customs authorities taking into account customs procedure under which they are placed, in use or the order of person;
1.0.36. representation of goods in customs body - the goods delivery to the location of customs authority or to other place established by customs authority and representation of these goods in customs authority for implementation over them customs control;
1.0.37. the customs status of goods - reference of goods to foreign or domestic goods;
1.0.38. check of goods - actions of customs authorities for physical control of goods for the purpose of establishment of compliance of nature, origin, condition, quantity and cost of goods to the data specified in the declaration goods;
1.0.39. the accompanied baggage - the goods moved through customs border with passengers personally;
1.0.40. unaccompanied baggage - the goods belonging to passengers moved through customs border with transport or postal service based on delivery note;
1.0.41. transport documents - the international automobile delivery note, the railway way bill, the luggage sheet, the luggage receipt, the air waybill, the bill of lading, and also other accompanying documents used when moving goods by pipeline transport and on power lines stipulated by the legislation in transit goods and vehicles and international treaties which participant is the Azerbaijan Republic (further - the international agreements);
1.0.42. vehicles - air, railway, sea, internal water, the automotive vehicle, including the containers and other transport equipment used for implementation of international carriages of passengers and loads;
1.0.43. the owner of the procedure - person which prepared the customs declaration or on behalf of which it is prepared or person to whom the rights and obligations of this person in connection with customs procedure are transferred;
1.0.44. residents - legal entities and other organizations, the companies and the organizations, with the location in the Azerbaijan Republic, created according to the legislation, persons who are engaged in business activity without formation of legal entity registered in the Azerbaijan Republic, citizens of the Azerbaijan Republic and persons, permanent living in the Azerbaijan Republic;
1.0.45. risk - probability of failure to meet requirements of the customs legislation;
1.0.46. Authorized Economic Operator - the legal entity who based on of this Code it is authorized to use the simplified forms and methods of customs control, according to regulations and standards of World Customs Organization;
1.0.47. release for free circulation - customs procedure in case of which the goods imported on customs area are issued in free circulation in this territory after payment of all stipulated by the legislation customs duties and taxes and accomplishment of necessary customs clearance;
1.0.48. free zone - part of customs area on which in relation to the imported goods customs duties and taxes, and also measures of trade policy are not applied.
1.0.49. personal objects - the objects necessary for physical persons for private use;
1.0.50. persons - physical persons and legal entities;
1.0.51. conditional release - the release of goods and vehicles integrated to obligations of person about observance of the set restrictions, requirements or conditions on the order them;
1.0.52. the tariff quota - the method of temporary regulation of import of separate types of goods providing application during the certain period of lower rate of import customs duty than it is stipulated by the legislation, when importing of the goods quantity (cost) and higher rate of import customs duty determined by relevant organ of the executive authority in case of commodity importation over this quantity (cost);
1.0.53. customs authority of appointment - customs authority which completes special customs procedure of transit;
1.0.54. measures of trade policy - measure of non-tariff regulation of import and commodity exportation in the form established by the legislation, as part of award enforcement of the World Trade Organization;
1.0.55. transit - the special customs procedure including transportation of goods under customs control from one customs authority to other customs authority;
1.0.56. taxes - the value added tax, road tax and excises which collection is assigned to customs authorities in connection with movement of goods and vehicles through customs border.
2.1. The customs affairs - represent set of methods of ensuring compliance with measures of customs and tariff regulation by participants of foreign trade activity and prohibitions and the restrictions set according to the customs legislation on movement of goods and vehicles through customs border, and other policy tools of customs policy.
2.2. Customs regulation - setting standards and the rules which are subject to observance by persons exercising the right to movement of goods and vehicles through customs border.
2.3. Customs regulation is performed according to the customs legislation and the legislation on state regulation of foreign trade activity, international treaties.
2.4. The relevant organ of the executive authority provides realization of state policy and regulation in the field of customs affairs.
2.5. The Azerbaijan Republic participates in international cooperation in the field of customs regulation for the purpose of standardization of the legislation of the Azerbaijan Republic in the field of customs affairs and practice in this sphere with rules of international law and with the commonly accepted international practice.
3.1. The territory of the Azerbaijan Republic constitutes single customs area.
3.2. The customs area of the Azerbaijan Republic is constituted by the overland territory of the Azerbaijan Republic, internal waters, the sector of the Caspian Sea (lake) belonging to the Azerbaijan Republic (including the islands which are in it, artificial islands, constructions and structures), and airspace over them.
3.3. On customs area free zones according to the procedure established by this Code can be created.
3.4. Limits of customs area, and also perimeters of free zones are customs border.
3.5. The customs border matches with frontier of the Azerbaijan Republic, except for perimeters of free zones.
4.2. Questions of customs payments and customs control cannot contain in other legal acts, in addition to the customs legislation, except for following:
4.2.1. the regulations on administrative offenses concerning the customs relations provided in the Code of the Azerbaijan Republic about administrative offenses;
4.2.2. the regulations on the corresponding crimes provided in the Criminal code of the Azerbaijan Republic;
4.2.3. the provisions in the budget legislation connected with customs payments;
4.2.4. the provisions provided by agreements or the laws on the equity Section of production, on the main pipeline and other similar agreements or the laws;
4.2.5. the provisions provided in the laws on oil and gas activities of the export direction and on special economic zones;
4.2.6. the provisions provided by the Law of the Azerbaijan Republic "About the Alyatsky free economic zone".
4.3. If interstate agreements which the Azerbaijan Republic joined do not establish longer terms, in the regulatory legal act regulating foreign trade activity its entry into force in 30 (thirty) days after its publication shall be specified. In exceptional cases, on condition of the immediate notification of the international organizations, the regulatory legal act regulating foreign trade activity can become effective in the time established in it.
4.4. If agreements and the laws on the equity Section of production, on the main pipeline and other similar agreements or the laws approved to or after entry into force of this Code including the laws on oil and gas activities of the export direction and on special economic zones, on oil and gas, establish provisions, excellent from provided by this Code and other regulatory legal acts about customs affairs, then provisions of the specified agreements or the laws are applied.
4.4-1. The questions connected with customs control, payment procedure of customs payments (including with releases from customs payments and the privileges connected with these payments) in the Alyatsky free economic zone, are regulated according to requirements of the Law of the Azerbaijan Republic "About the Alyatsky free economic zone".
4.5. The customs legislation shall be also posted on official the Internet the website of relevant organ of the executive authority.
5.1. In the cases and limits provided by acts of the President of the Azerbaijan Republic, relevant organs of the executive authority adopt regulatory legal acts only on the questions carried to their competence by acts of the President of the Azerbaijan Republic.
5.2. Regulatory legal acts of relevant organ of the executive authority if later term of entry into force is not provided in these acts, become effective after 30 (thirty) days after day of their publication in electronic version of the State register of legal acts.
5.3. Regulatory legal acts of relevant organ of the executive authority shall be also posted on its official the Internet the website.
6.1. The customs affairs in the Azerbaijan Republic are performed by customs authorities.
6.2. The customs authorities which are administrative division of Customs Service are law enforcement agencies and constitute single system.
6.3. The basis of activities of customs authorities is made by rule of law, protection of human rights and freedoms, legal equality of persons before the law, publicity, professionalism, office discipline.
6.4. Customs authorities in the activities are guided by the customs legislation.
6.5. No state bodies have right to make the decisions affecting competence of customs authorities or to change them, to perform their functions or to interfere otherwise with their activities, except as specified, established by the legislation.
7.1. Enter single system of customs authorities:
7.1.1. office of relevant organ of the executive authority;
7.1.2. territorial customs authorities;
7.1.3. specialized customs authorities;
7.1.4. customs posts.
7.2. Regulations on relevant organ of the executive authority and its structure affirm relevant organ of the executive authority.
7.3. The customs authorities entering into structure of relevant organ of the executive authority perform activities according to the provisions approved by relevant organ of the executive authority.
7.4. Creation, reorganization and liquidation of the customs authorities entering into structure of relevant organ of the executive authority are performed by relevant organ of the executive authority.
8.0. Customs authorities carry out the following tasks:
8.0.1. participation in forming of customs policy of the Azerbaijan Republic and ensuring realization of this policy;
8.0.2. ensuring compliance with legal acts which control over the implementation is imposed on customs authorities;
8.0.3. prevention of violation of this Code and other legal acts in the field of customs affairs and conducting the corresponding investigations;
8.0.4. ensuring economic and national security of the Azerbaijan Republic according to the procedure, stipulated by the legislation;
8.0.5. implementation and enhancement of customs control and registration;
8.0.6. ensuring compliance with rules of customs control and customs clearance of goods and vehicles when moving through customs border;
8.0.7. collection of customs duties, corresponding taxes and other customs payments;
8.0.8. creating favorable conditions for acceleration of movement of goods and vehicles through customs border;
8.0.9. participation in development and implementation of measures of trade policy concerning the goods moved through customs border;
8.0.10. conducting fight against crimes in the field of customs affairs, and also administrative violations of customs rules and other offenses, suppression of illicit movement through customs border of drugs, psychotropic substances and their precursors, weapon, ozone-depleting substances, cultural, historical and archaeological property of the people, the intellectual property items which are under the threat of disappearance of animal species and plants, other goods;
8.0.11. rendering assistance to other law enforcement agencies in fight against the international terrorism and suppression of illegal intervention in activities of the international vehicles at railway stations, sea and river ports of the Azerbaijan Republic and other places;
8.0.12. rendering assistance to the relevant state bodies in implementation of measures for protection of homeland security, public order, morality of the population, life and human health, protection of animal and flora, environment, protection of art, historical and archaeological property of the people;
8.0.13. participation in realization of state policy on rational use and protection of the biological resources which are in the sector of the Caspian Sea (lake) belonging to the Azerbaijan Republic, control over the implementation of requirements of the legislation in case of their movement through customs border;
8.0.14. according to the procedure, stipulated by the legislation, suppression of attempts of crossing by dealers in people of customs border, and also movement through customs border of the victims of human trafficking;
8.0.15. maintaining and enhancement according to international standards and practice of customs statistics of foreign trade and special customs statistics of the Azerbaijan Republic;
8.0.16. assistance to the relevant state bodies in implementation of measures for consumer protection on the goods imported on customs area;
8.0.17. taking measures to protection of the rights and interests of persons, when implementing customs affairs;
8.0.18. implementation of currency control over transportation according to the relevant legislation of national and foreign currency, other currency means through customs border, and also in the cases determined by this Code;
8.0.19. participation in development of the international treaties connected with customs affairs, ensuring accomplishment of the international obligations provided in them;
8.0.20. implementation of export control according to procedure, stipulated by the legislation;
8.0.21. according to the legislation implementation of veterinary, phytosanitary and health control of the goods moved through check points of frontier;
8.0.22. ceased to be valid;
8.0.23. ensuring development and deployment of new information systems and projects of new technologies in the field of customs affairs;
8.0.24. enhancement of customs control based on risk management system in customs affairs, using modern technologies and the equipment;
8.0.25. acceptance of adequate measures on maintaining the commodity nomenclature of foreign economic activity;
8.0.26. carrying out research works and consultation in the field of customs affairs;
8.0.28. data exchange implementation electronically with state bodies, participants of foreign trade and Authorized Economic Operators;
8.0.29. in the procedure established by the relevant legislation electronic data exchange about import and export with Customs Services of other states, the maximum reducing time of customs clearance and control, creation of conditions for simplification of international trade by participation in integrated management of the international trade and supplying network;
8.0.30. establishment of partnership with participants of foreign trade activity and Authorized Economic Operators for the purpose of safety of the international trade and supplying network;
8.0.31. cooperation with other state bodies, including in cases, stipulated by the legislation, coordination of their activities for achievement of the corresponding purposes;
8.0.32. execution of other obligations, stipulated by the legislation.
9.0. Customs authorities for accomplishment assigned to them by this Code and other legal acts of functions have the following rights:
9.0.1. take adequate measures for the purpose of observance of the customs legislation;
9.0.2. require from persons documents and data which submission to customs authorities is provided according to this Code and other legal acts in the field of customs affairs;
9.0.3. check reliability of the data, documents and declarations represented to customs authorities;
9.0.4. book customs audit of the foreign trade transactions of persons;
9.0.5. according to the legislation to check documents of the goods and vehicles moved through check points of frontier including veterinary, phytosanitary, hygienic and other certificates (certificates) of goods, concerning food - the electronic notification when importing which is drawn up according to the Law of the Azerbaijan Republic "About safety of food products", the statement from the Register of safety of food products, the sanitary certificate, documents confirming safety of food and fodder products;
9.0.6. organize mobile groups in system of customs authorities for check of observance by persons of restrictions, requirements and conditions on the order with goods and vehicles after their release, control over customs procedures, the operational prevention of offenses, acceleration of operational search activities and other purposes;
9.0.7. perform in the procedure established by the legislation operational search activities for the purpose of suppression, identifications and disclosures of crimes, production of investigative actions and inquiry on which it is carried to maintaining customs authorities, establishments of persons preparing them, making or made;
9.0.8. perform inquiry and preliminary inquiry according to the procedure, determined by the criminal procedure legislation;
9.0.9. perform production on cases on administrative offenses, consider the these cases and make persons responsible for making of administrative offenses according to the relevant legislation on administrative offenses;
9.0.10. use in cases, being urgent, the means of communication or vehicles belonging to organizations, the companies and the organizations (except for means of communication and vehicles of special purpose belonging to diplomatic, consular and other representations of foreign states, the international organizations), for prevention of crimes in the field of customs affairs, prosecution and detention of persons who committed such crimes or suspects of their making;
9.0.11. independently or with involvement of other law enforcement agencies to exercise supervision over observance of regime rules in customs control zones, to organize system of protection of infrastructure facilities of Customs Service, other actions for protection of customs border;
9.0.12. make documentation, audio recording, video and photographing of the facts and events connected with movement of goods and vehicles through customs border and implementation of transportation, storage of the goods which are under customs control, making with them cargo operations;
9.0.13. in the cases and procedure provided by this Code to use physical force, special means (including technical means) and firearms;
9.0.14. for the purpose of accomplishment of the functions to issue to persons warnings in writing with requirements to eliminate violations of the customs legislation and to control accomplishment of the specified requirements;
9.0.15. perform cooperation with customs authorities of other countries, and also the international organizations;
9.0.16. establish the official relations, hold consultations with participants of foreign trade activity for the purpose of cooperation concerning implementation of modern methods of implementation of customs clearance and customs control;
9.0.17. use other rights provided by this Code and other legislation in the field of customs affairs.
10.1. The relevant organ of the executive authority creates customs laboratories for conducting customs examination of goods.
10.2. The relevant organ of the executive authority for the purpose of carrying out research works in the field of customs affairs, training and increase in their qualification can create research establishments and educational institutions, other structures which activities promote implementation of customs activities.
10.3. The property of the customs authorities, customs laboratories, research establishments and educational institutions, other structures subordinated to relevant organ of the executive authority is state-owned property.
11.1. Customs authorities have flag and emblem.
11.2. The flag and emblem are placed on office buildings of customs authorities, on the vehicles belonging to them, sea, river and aircrafts.
11.3. The description of flag and emblem of customs authorities affirms relevant organ of the executive authority.
12.1. For the purpose of the solution of tasks of customs affairs customs authorities interact with other state bodies, legal entities and physical persons, including law enforcement agencies.
12.2. Officials of state bodies shall create to customs authorities proper conditions in the solution of the tasks assigned to them.
13.1. For the purpose of simplification of international trade customs authorities perform veterinary, phytosanitary and other types of goods control on check points of frontier determined by relevant organ of the executive authority in the shortest terms based on the principle of "single window".
13.2. Customs authorities and other state bodies for the purpose of decrease in risks, safety of activities of the international trade and supplying network, simplification of conditions for foreign trade activity perform exchange of the received data concerning arrival, departure and transit through customs area of the goods and vehicles moved through customs border among themselves and according to the procedure, established by relevant organ of the executive authority, with customs and other competent state bodies of other countries.
13-1.1. For the purpose of simplification of customs clearance of the goods and vehicles moved through customs and boundary check points systems of the omission of goods and vehicles on customs area on the basis of the short import declaration along "green", "blue", "yellow" and "red" corridors are applied.
13-1.2. Rules of use, including procedure for receipt by participants of foreign trade of the right to permanent use of gating system "Green channel", suspensions, cancellations and recoveries of this right of "Green channel" and other systems of the omission for movement of goods and vehicles through customs border are established by relevant organ of the executive authority.
14.1. In case of accomplishment of the functions customs authorities according to international treaties perform cooperation with customs and other competent authorities of foreign states, and also the international organizations.
14.2. The relevant organ of the executive authority is given authority to appoint the representatives (customs attaches) in the states and the international organizations having essential value for ensuring accomplishment of the functions according to the procedure, established by relevant organ of the executive authority.
15.1. Persons interested in that customs control and customs clearance were made directly in their territories or in their rooms, but not in the locations of customs authorities provide to these bodies in free use necessary service and household premises, the equipment and means of communication in the limits allowing customs authorities to perform the activities.
15.2. Provision in use of customs authorities of the parcels of land necessary for placement of customs objects, is performed according to the land legislation.
16.1. Information provided to customs authorities by state bodies, legal entities and physical persons according to this Code and other legal acts on customs affairs can be used only in the customs purposes.
16.2. The secrets protected by the law, confidential information shall not be disclosed, traded on by officials of customs authorities. Such secrets and confidential information can be transferred to the third parties in the cases and procedure provided by the law.
17.1. Customs authorities are bodies of inquiry and investigation of cases on crimes in the field of customs affairs.
17.2. Conducting inquiry and the investigation by customs authorities of the Azerbaijan Republic is regulated by the Code of penal procedure of the Azerbaijan Republic.
Conducting production by customs authorities on administrative violations of customs rules, consideration of such cases, and also legal proceedings performed at the same time, types of the administrative punishment applied for administrative violations are regulated by the Code of the Azerbaijan Republic about administrative offenses.
19.1. Customs authorities perform operational search activities for the purpose of the prevention, identifications, suppression and disclosure of crimes, production of investigative actions and inquiry on which it is carried to powers of customs authorities, identifications and establishments of persons preparing them, which are making or made.
19.2. Customs authorities perform operational search activities according to the procedure, established by the Code of penal procedure of the Azerbaijan Republic, the Law of the Azerbaijan Republic "About operational search activities" and other legal acts regulating operational search activities.
20.1. Customs authorities hold the events ensuring safety of customs authorities, their officials according to the procedure, stipulated by the legislation.
20.2. For holding these actions customs authorities perform cooperation with other law enforcement agencies, and also with Customs Services of other states.
21.1. Each person for implementation of the activities provided in this Code and other legal acts on customs affairs can appoint the customs representative for relations with customs authorities.
21.2. The customs representation can be direct (when the representative acts on behalf and for the benefit of the represented person according to its order) or indirect (when the representative acts from own name and for the benefit of the represented person according to its order).
21.3. The rules regulating activities of customs representation are established by relevant organ of the executive authority.
21.4. The customs representative shall notify what customs authority of person it acts for the benefit of, and also to specify whether there is speech about direct or indirect customs representation.
21.5. Persons who do not declare that they act as the customs representative, or declared it, but have no appropriate authority, are considered as acting from own name and in the interests.
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