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It is registered

in the Ministry of Justice

Azerbaijan Republic

On February 15, 1999 No. 147

ORDER GOSUDARSTVENNOG OF CUSTOMS COMMITTEE OF THE AZERBAIJAN REPUBLIC

of February 10, 1999 No. 8

About approval of the Regulations on customs regime of reimport of goods

(as amended on 14-05-2010)

1. Approve the Provision "About Customs Regime of Reimport of Goods" it (is applied).

2. Provide the Provision "About Customs Regime of Reimport of Goods" to the Ministry of Justice for registration as the regulatory legal act.

3. (R. Gasanaliyev) after registration of the Provision in the Ministry of Justice to provide to administration the direction to its all customs authorities of Committee.

4. To impose control of execution of the order on Head department of the organization of customs control (A. Aliyev).

 

Chairman of Committee K.Geydarov

Approved by the Order of the State Customs Committee of the Azerbaijan Republic of February 10, 1999 No. 8

Regulations on customs regime of reimport of goods

1. General provisions

1.1. Reimport of goods is the customs regime consisting in the return import of the Azerbaijani goods which are exported in customs regime of export in the terms established by the law without collection of customs duties and taxes, and also without application of measures of economic policy.

1.2. The foreign goods and the Azerbaijani goods exported from the Azerbaijan Republic under other customs regime (temporary export, export for representation of the Azerbaijan Republic abroad, conversions of goods out of customs area, transit in case of transportation through the territory of foreign states), and also the goods prohibited to import to the Azerbaijan Republic and to export from it cannot be located under customs regime of reimport.

2. Goods placement conditions under customs regime of reimport

2.1. The goods placed under customs regime of reimport shall answer the following conditions:

a) be exported from the territory of the former USSR (till December 31, 1991) or from the territory of the Azerbaijan Republic (since January 1, 1992) under customs regime of export;

b) before export shall be the Azerbaijani goods, that is goods of the Azerbaijani origin (till December 31, 1991 godaproiskhozhdeniya of the former USSR) or foreign origin, issued for free circulation in the territory of the Azerbaijan Republic (till December 31, 1991 - in the territory of the former USSR), and all customs payments on them shall be completely paid;

c) shall be returned on customs area of the Azerbaijan Republic within 10 years from the moment of export.

Date of import is estimated from the date of adoption of the last document necessary for the customs purpose.

When exporting date is estimated from the date of adoption of the customs declaration, and in case of its absence - from the date of crossing of border of the former USSR (till December 31, 1991) or from the date of crossing of border of the Azerbaijan Republic;

d) be in condition in which were exported, except for of changes owing to natural wear, losses in normal conditions of transportation and storage, and also other cases established by subitems 2.5 and 2.6 of this provision:

Changes owing to natural wear, loss in normal conditions of transportation and storage are established by the standards and regulations existing in the Azerbaijan Republic on goods of this category.

2.2. When placing under the mode of reimport of the goods which are exported according to export regime, identification, time and the fact of export, and also the Azerbaijani origin of these goods shall be established by the methods which are not raising doubts at the official of customs authority.

The proof of the specified cases is assigned to the interested person. In the absence of the customs declaration or unacceptability of level at which date of crossing of border is approved day of commodity exportation of the Azerbaijani origin (till December 31, 1991 godaproiskhozhdeniya of the former USSR) day of their production is considered (if are specified only month of production, the first day of month is considered this afternoon and if only year - on January 1 this year is specified).

In case of lack of the documents specifying day of production of goods conducting examination is possible.

2.3. Use of goods for production or commercial purposes outside the Azerbaijan Republic cannot be obstacle for the room of these goods under customs regime of reimport.

2.4. Any person can place goods under customs regime of reimport irrespective of the fact which they are exported by person.

2.5. The goods damaged or spoiled owing to accident or impact of force (unspecified) majeure can be located under customs regime of reimport with that condition that confirmation of the fact of accident, and also reliability and the validity of impact of unspecified force did not raise doubts at the official of customs authority.

2.6. Outside the Azerbaijan Republic can be made their small repair for ensuring safety of goods, including arrangement, and other similar transactions. As a result of such transactions the cost of goods shall not exceed the cost established at the time of export. The cost relations during export and import are established on the basis of US dollar. If in the agreement or other documents of the price are specified in any other currency, then its recalculation in relation to US dollar according to its rate at the time of export and import is performed.

3. Application and return of customs duties, taxes and other payments

3.1. If reimport of goods is performed within three years from the moment of export, the customs authority of the Azerbaijan Republic returns the paid export customs duties and taxes.

3.2. Return of paid amount is made if:

- goods are exported and imported by that person who paid export customs duties and taxes;

- if the customs declaration confirming payment of export customs duties and taxes is provided to customs authority;

- if export customs taxes were paid to the customs authority located in the territory of the Azerbaijan Republic;

- if person specified in the second paragraph of this Item submits to customs authority the written address about return of paid amount.

Such address is constituted in a free form. The address about return of paid amount shall be provided to customs authority within one year after acceptance of GTD based on which goods were placed under customs regime of reimport.

In case of non-compliance any of the specified conditions the paid export customs duties and taxes do not return.

3.3. Only the paid customs duties and taxes are subject to return. Penalties (penalty fee) for untimely accomplishment of the obligations established by the law or the agreement payments for the delay granted for customs payment and similar it payments do not return.

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