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Ministry of Justice

Azerbaijan Republic

On July 30, 1998 No. 120


of July 24, 1998 No. 33

About approval of Regulations of activities of duty-free shop

(Order as amended of October 30, 2001 No. 099)

1. Approve "Regulations of activities of duty-free shop" (are applied).

2. Provide "Regulations of activities of duty-free shop" to the Ministry of Justice for registration as the regulatory legal act.

3. These rules become effective from the date of registration in the Ministry of Justice.

4. To administration (R. Gasanaliyev) after registration of Rules in the Ministry of Justice to provide their mailing to all managements, independent departments of Committee and local customs authorities.

5. 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 Chairman of the State Customs Committee of the Azerbaijan Republic of July 24, 1998 No. 033

Regulations of activities of duty-free shop

1. General provisions

1.1. The duty-free shop (further - MBT) is the customs regime performed on customs area of the Azerbaijan Republic in case of which goods are on sale under customs control without collection from these goods of customs duties, taxes and without application of requirements of economic policy to them (in international air and seaports and in other places determined by customs authorities of the Azerbaijan Republic).

1.2. The goods placed under the MBT mode are on sale in special shops (MBT).

1.3. MBT can be established in open for air international passenger carriages and seaports, in the border check points on border of the Azerbaijan Republic provided for crossing of the border by physical persons.

1.4. MBT can be established by the companies and the organizations to which the following requirements are imposed:

availability of legal status;

placement in the Azerbaijan Republic;

creation according to the legislation of the Azerbaijan Republic;

availability of the license of the State Customs Committee of the Azerbaijan Republic for MBT organization (Rules of licensing are determined by the Cabinet of Ministers);

availability of the license of National Bank for maintaining in duty-free shop of foreign currency transactions cash.

1.5. MBT territory (trade floors, utility rooms and warehouses) is considered the customs control zone.

1.6. Movement of the goods purchased in MBT through customs border is regulated based on the customs legislation.

1.7. Responsibility for observance of conditions of use of customs regime of duty-free shop (including introduction of customs payments) is born by the owner of MBT.

2. Requirements imposed to the location and equipment of MBT

2.1. MBT shall have the constructions provided below:

a) trade floor (trade floors);

b) utility rooms;

c) warehouse MBT.

For implementation of normal activities of MBT Ploshchad of the specified constructions of shop shall be sufficient, taking into account requirements of this provision.

2.2. MBT shall not allow exit from under customs control of MBT of goods of trade floors, utility rooms and warehouses which are under customs regime, shall ensure safety placed in these goods placements and exclude the admission of strangers to them.

The device of warehouse of shop shall not allow possibilities of revenues to warehouse of the goods which are out of customs control.

2.3. Trade floors of MBT shall be located behind the line of customs control.

2.4. Trade floors of MBT shall be located so that the possibility of access to these halls in addition to persons crossing customs border of the Azerbaijan Republic, other strangers was excluded.

2.5. Premises of shop shall answer the technical, health, fire-proof and other requirements established by the legislation of the Azerbaijan Republic.

Trade floors, utility rooms and warehouses of shop shall be supplied with fire extinguishers and mechanical protective equipment, and also the corresponding alarm system.

2.6. The customs can impose specific requirements for the device, supply and arrangement of the rooms of MBT which are in zone of its activities.

2.7. In necessary cases the owner of shop upon the demand of customs authority can donate for implementation of customs control and customs clearance the equipments and means of communication which are in warehouse MBT and meeting its requirements in the order of officials of customs authorities.

3. Goods receipt in MBT and placement them under customs regime of MBT

3.1. The warehouse of shop where their sale is provided can only be the place of customs clearance of the goods placed under customs regime of MBT.

If the place of stay and the goods delivery is the warehouse of temporary storage, then according to rules of delivery of the goods which are under customs control, these goods shall be delivered on warehouses MBT.

3.2. Goods are placed in warehouse MBT with the assistance of ranking officers of customs authorities or with their permission.

3.3. Placement under customs regime of MBT of the following goods is not allowed:

a) which import to the Azerbaijan Republic and export from the Azerbaijan Republic is prohibited;

b) which sale in the Azerbaijan Republic is prohibited;

c) other state bodies which are under control, in the absence of their permission;

d) technological appointment and not provided for private use or consumption by physical persons.

In case of modification or amendments in the list of the goods assessed by export customs duty, which are raw materials of strategic importance or subjects to licensing, changes and additions can be made by special regulations

The State Customs Committee of the Azerbaijan Republic also in the list of the excluded goods.

3.4. In case of placement of goods, including Azerbaijani goods, under customs regime of MBT, for customs clearance customs fees are levied.

3.5. Together with GTD the following documents are submitted:

* cargo-commodity accompanying documents on imported goods (delivery notes, bills of lading, specifications, invoices, etc.);

* other documents necessary for customs clearance and customs control.

3.6. In case of placement under customs regime of MBT of the products of plant and animal origin brought from abroad, the relevant state bodies are made phytosanitary and veterinary control (if such control was not made when importing these products to the territory of the Azerbaijan Republic).

In case of placement under customs regime of MBT of the goods certified when importing to customs area of the Azerbaijan Republic presentation of the appropriate certificate is required.

3.7. Use of trade floors, utility rooms and warehouses MBT for the storage and sales of goods which are not declared under customs regime of MBT is not allowed.

In case of placement under customs regime of MBT of the Azerbaijani goods the customs duties and taxes paid for these goods do not return.


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