of July 24, 1998 No. 34
About approval of Rules of customs clearance of the goods imported on customs area of the Azerbaijan Republic directly for re-export and exported from this territory
1. Approve "Rules of customs clearance of the goods imported on customs area of the Azerbaijan Republic directly for re-export and exported from this territory" (are attached).
2. Provide "Rules of customs clearance of the goods imported on customs area of the Azerbaijan Republic directly for re-export and exported from this territory" in 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
Approved by the order of the chairman of the State Customs Committee of the Azerbaijan Republic of July 24, 1998 No. 034
1.1. Re-export of goods is the customs regime consisting in the export of foreign goods from customs area of the Azerbaijan Republic performed according to the Customs code of the Azerbaijan Republic, other legal acts of the Azerbaijan Republic on customs affairs and these rules without collection of import customs duties, taxes or with their return and also without application of measures of economic policy.
1.2. The foreign goods imported on customs area of the Azerbaijan Republic for re-export when sending to other foreign state shall be in the same condition in which were imported, except for of natural wastage, losses in normal conditions of transportation and storage.
2.1. In case of customs clearance of the goods imported for the purpose of re-export, the organization shall address to the relevant customs authority.
2.2. The organization represents the guaranty letter to customs authority (appendix 1) and the corresponding bank guarantee about payment of customs duties, excise and value added tax if the goods imported for re-export based on the customs legislation will not be exported within six months from the date of their registration.
2.3. In column 44 GTD the last day of commodity exportation from customs area is specified (no later than six months from the date of adoption of the customs declaration), record is certified by the signature of the plenipotentiary of the organization, and also its seal.
2.4. The goods imported for re-export are placed in specially allocated and prepared rooms or in warehouses of temporary storage.
3.1. Commodity exportation, imported on customs area of the Azerbaijan Republic for re-export, out of limits of this territory is performed according to the procedure, established by the legislation, directly customs authority which is carrying out customs clearance.
* road and transport documents (delivery note);
* the invoice document reflecting commodity cost;
* the signed agreement;
* quality certificates and goods origins;
* the bank document about advance payment of cost of goods or opening of the letter of credit;
* the written conclusion of the employee of customs who drew up goods which were imported for the purpose of re-export, certified by its personal number seal;
* other documents necessary for issue of permission to re-export of goods.
3.2. Responsibility for correctness of the documents submitted for registration of goods under customs regime of re-export is born by the customs applicant or the customs broker.
3.3. In the cases established by legal acts of the Azerbaijan Republic and interstate agreements of the Azerbaijan Republic, registration of goods under customs regime of re-export is performed by customs authority in the procedure corresponding to the law with the permission of relevant organ of the executive authority.
3.4. The customs authority which is drawing up export out of limits of the Azerbaijan Republic of the goods imported for the purpose of re-export reports about it in boundary throughput customs. The boundary customs authority within 3 (three) days shall answer the customs authority which is drawing up goods under customs regime of re-export is exported or these goods are not exported from customs area. In case of non-confirmation of the fact of export from the territory of the Azerbaijan Republic during the specified term of the goods imported for the purpose of re-export (or not receipt of the message), the customs authority which is drawing up goods shall take adequate measures.
3.5. In case of customs clearance of goods under customs regime of re-export filling of GTD is performed according to requirements of "Rules of filling of the cargo customs declarations" approved by the Order of Customs committee of 17.06.1998 No. 027, and "Rules of filling of the cargo customs declaration on the goods placed under customs regime of re-export", approved by the Order of Customs committee of 02.06.1999 No. 037.
4.1. The actual commodity exportation, imported directly for re-export, is performed no later than six months from the date of adoption of the customs declaration.
4.2. If during the specified term goods are not exported, on them customs duties, taxes, and also percent on the credits issued by National Bank of the Azerbaijan Republic at the rates established by this bank shall be collected.
4.3. When exporting of the re-exported goods the import customs duties paid for them, taxes return with the following provisions:
* if the re-exported goods are in the same condition in which were imported, except for of changes owing to natural wastage or losses in normal conditions of transportation and storage;
* if re-export of goods is performed within two years from the moment of their import;
* if the goods imported for re-export were not used for the purpose of commercialization.
4.4. When exporting of the re-exported goods the export customs duties, taxes operating for export are not levied and measures of economic policy are not applied, except as specified, established by the legislation of the Azerbaijan Republic.
4.5. In case of re-export transactions residents bear responsibility based on the legislation of the Azerbaijan Republic for violation of these rules.
4.6. In cases of violation of the existing legislation and these rules customs authorities on otnesennost bring in state bodies on otnesennost idea of acceptance of adequate measures.
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