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of August 3, 2012 No. 165

About approval of Rules of creation and form of the act of carrying out customs audit

Due to the execution of subitem 1.2.4 of the Presidential decree of the Azerbaijan Republic "About application of the Law of the Azerbaijan Republic "About approval of the Customs code of the Azerbaijan Republic" of September 15, 2011 the No. 499 Cabinet of Ministers of the Azerbaijan Republic decides: Approve "Rules of creation and form of the act of carrying out customs audit" it (is applied).


Prime Minister of the Azerbaijan Republic Artur RASI-ZADE

Approved by the Resolution of the Cabinet of Ministers of the Azerbaijan Republic of August 3, 2012 No. 165

Rules of creation and form of the act of carrying out customs audit

1. General provisions

1.1. These rules are prepared according to Article 98.4 of the Customs Code of the Azerbaijan Republic and determine procedure for creation and form of the act of carrying out customs audit.

1.2. Customs authorities book customs audit for check of reliability of the data specified in the customs declaration after release of goods and vehicles, including after conditional release, and also determination of condition of accomplishment by person of obligations on observance of restrictions, requirements and conditions concerning the order by goods and vehicles.

1.3. Customs audit is booked in general and special forms.

1.4. General customs audit shall not continue more than 3 (three) working days. Carrying out audit shall not interfere with implementation of productive or business activity of person. Repeated carrying out general customs audit concerning the same goods is not allowed.

1.5. Carrying out special customs audit is performed based on the written decision of the head of the customs authority or person replacing it no later than 2 (months) from the date of adoption of this decision. Repeated carrying out special customs audit concerning the same persons and goods is not allowed.

2. Rules of creation and form of the act of carrying out customs audit

2.1. By results of carrying out customs audit the statement is drawn up (further - the act).

2.2. The specified statement is drawn up within 10 (ten) days after the end of customs audit in duplicate. One copy of the statement which is drawn up by results of customs audit is handed to person concerning whom customs audit was booked.

2.3. The statement is drawn up in the form of corresponding to appendix to these rules.

2.4. The act shall consist of general, analytical, resolutive parts. The act is supplemented with appendices.

2.5. In general part data on form, start and end date of audit, employees of the customs authorities performing audit (are reflected when carrying out joint customs audit members of the commission, consisting of employees of customs and tax authorities), the audited face and type of its activities.

2.6. Analytical part contains the detailed information about activities in the customs sphere of the audited face during audit, on Items the measures taken by the Commission during audit (detection of the suppressed documents, sending the corresponding request or sending goods for examination) are noted.

2.7. In substantive provisions the data on the facts of non-compliance with requirements of the relevant legislation found as a result of customs audit, and also essential elements of offense or administrative offense and the allowed defects are reflected.

2.8. In case of nondetection as a result of audit of the facts and signs specified in Item 2.7 of this rule on it marks in substantive provisions of the act become.

2.9. It is necessary to include in the act only the checked and documentary confirmed facts. It is not allowed to include the conclusions, assumptions this, which are not documented in different act.

2.10. It is necessary to state specifically content of violation of legal acts, the general size of the revealed unpaid or not completely paid customs payments and to reflect other data important for decision making under the act and also implementation of measures, stipulated by the legislation on elimination of the revealed violations (discrepancies, shortcomings).

2.11. In final part the act is signed by members of the commission, the head of the legal entity concerning which booked customs audit, the replacement his face or the physical person who is engaged in business activity without formation of legal entity and sealed the checked party.


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