Approved by the Order of the State Customs Committee of the Azerbaijan Republic of December 25, 1997 No. 1104

Rules of return of excessively made or withheld customs payments

1. General provisions

1.1. Excessively made or withheld customs payments return on basis, given to customs authorities no later than one year of the statement of the payer or become engrossed in reading in future foreign economic activity.

1.2. Return of excessively made or withheld customs payments or their reading in future foreign economic activity are performed by the customs authority which provided deduction of these payments.

1.3. In case of absence on the account of customs authority of sufficient means for return of excessively made or withheld customs payment this transaction with the permission of the State Customs Committee issued on the basis of the appeal of customs authority can be carried out by other customs authority.

1.4. From the returned customs payments interests are not deducted.

1.5. In case of return of deferred or overdue customs payments the collected percent and penalty fee do not return.

1.6. If the statement contains the requirement about use of excessively made or withheld customs payments in foreign economic activity, this payment amount is transferred into the operational account of the payer.

2. Excessively made or withheld customs payments return in the following cases

2.1. If the payment amount which is previously withheld according to customs regime exceeds actually estimated payment amount.

2.2. In case of recalculation of payments in connection with cases of modification of customs value.

2.3. Due to the double taxation of goods.

2.4. If export duty and the value added tax are brought in case of reimport transactions.

2.5. If in case of change of customs regime there is need for return of previously withheld customs tax and duty.

2.6. In case of the wrong application of the tariff charge.

2.7. Due to the privileges provided in case of deduction of customs taxes and duties.

2.8. In case of advance deduction of customs taxes and duties on the goods destroyed under customs control or prohibited to import (in cases of return of these goods).

2.9. In the presence of excessive payment in connection with the wrong application of the foreign exchange rate.

2.10. Due to the return of the imported goods.

2.11. Due to the offset with tax authorities of the excessive payment transferred into the government budget on the value added tax and excises.

3. For return of excessively made or withheld customs payments to customs authorities the following documents shall be submitted

3.1. The statement of the payer on return of excessively made or withheld customs payments or on receipt of permission to use of these payments in future foreign economic activity (with indication of the reasons of excessive introduction or deduction, bank details of the company).

3.2. Copies of the documents which are the basis for calculation and deduction of customs payments.

3.3. The bank document confirming deduction of customs payments (the payment order with mark of bank) or the cash receipt order of customs reflecting payment introduction.

3.4. Other documents confirming excessive introduction of customs payments (the document confirming the goods price, the copy of the cargo customs declaration, the agreement, the relevant regulating documents).

3.5. The substantiating voucher on offset of excessive payment.

4. Final provisions

4.1. In case of return of excessively deposited amounts of payment complete repayment by payers of the debts consisting of customs payments, financial sanctions and penalty fee becomes engrossed in reading.

4.2. After decision making about return of excessively made or withheld customs payments the payment order which is submitted on execution in the authorized bank servicing customs authority is prepared.

In case of decision making about use of excessively made or withheld customs payments in future foreign economic activity the revenue inspector provides opening of the special register, at the same time on the invoice prepared for new transactions the document confirming preliminary excessive introduction of payment is registered.

4.3. Customs authorities shall notify territorial authorities of Tax Service on cases of return of excessively made customs payments.

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