Approved by the Order of the State customs komite of the Azerbaijan Republic of February 17, 1999 No. 014

Regulations on customs regime of destruction of goods

1. General provisions

1.1. Destruction of goods is the customs regime consisting in destruction of foreign goods under customs control including their reduction in the condition not suitable for use, without collection from them customs duties and taxes and application of measures of economic policy (quoting, licensing, etc.).

1.2. Goods placement or vehicles under customs regime of destruction of goods is allowed with the permission of customs authority.

1.3. Destruction of goods or vehicles is performed at the expense of own means of the interested person and does not attract any expenses for the state.

1.4. For compliance to the law of declaration of goods for customs regime of destruction of goods, and also for observance of conditions of this mode responsibility is born by person taking goods, and on vehicles - carrier.

2. Conditions of application of customs regime of destruction of goods

2.1. Under customs regime of destruction of goods the following goods and vehicles are located:

a) the foreign goods and vehicles imported with the actual suppression of customs border of the Azerbaijan Republic;

b) the foreign goods and vehicles imported on customs area of the Azerbaijan Republic and placed under customs regimes of transit, customs warehouse, duty-free shop, conversion under customs control conversions on customs area, temporary import, free customs zone, free warehouse, re-export, and also conditionally passed goods.

2.2. Under customs regime of destruction of goods it is not allowed to place:

- the goods and vehicles prohibited to import to the Azerbaijan Republic;

- objects of art, historical, archaeological property of the Azerbaijani people and people of foreign countries;

- animal species and the plants which are under the threat of disappearance, their parts and derivatives.

2.3. Customs authorities are not allowed to place goods and vehicles under customs regime of destruction of goods:

a) if destruction of goods and vehicles can do essential harm to surrounding natural environment;

b) if destruction of goods and vehicles can entail expenses for the state;

c) if customs authorities have no opportunity to control the actual destruction of goods;

d) in other cases when the customs authority has enough bases for this purpose.

2.4. Goods placement and vehicles under customs regime of destruction of goods is allowed if as a result of destruction goods and vehicles will lose primary consumer properties or commercial value.

2.5. Destruction of goods and vehicles is performed as follows:

a) by the thermal, chemical, mechanical and other impact (arson, destruction, burial, etc.) leading to elimination of goods and vehicles;

b) it can be performed by dismantle, analysis, mechanical damage, including prodyryavlivaniye, crushing, dissecting (with condition that such damages excluded possibility of the subsequent recovery of goods and vehicles and their use in original form).

2.6. Destruction of goods and vehicles is performed with observance of instructions of the legislation of the Azerbaijan Republic on protection of surrounding natural environment.

2.7. Waste (remaining balance) formed as a result of destruction of goods is subject to the room under the corresponding customs regime as the foreign goods which are under customs control.

2.8. Customs authorities do not pay any expenses connected using customs regime of destruction of goods.

3. Customs clearance of the goods and vehicles placed under customs regime of destruction of goods

3.1. The customs clearance of the goods and vehicles placed under customs regime of destruction of goods perform:

- the customs authority which transferred the goods and vehicles imported on customs area of the Azerbaijan Republic, placed under the customs regimes specified in the subitem "b" of Item 2.1 of this provision, except customs regime of transit, conditionally passed, in the order of person according to the chosen customs regime;

- the customs authority located in zone of activities on which there are vehicles and goods imported on customs area of the Azerbaijan Republic, and also goods placed under customs regime of transit and taken according to rules of delivery under customs control.

3.2. The goods placed under customs regime of destruction of goods are declared to customs authority with submission of the cargo customs declaration completed in accordance with the established procedure and statements of person taking goods. Such application is submitted according to the form given in appendix No. 1.

When declaring vehicles the carrier submits the application constituted in the form given in appendix No. 1 in customs authority.

3.3. Along with the customs declaration the documents relating to goods and vehicles (receipts, bills of lading, delivery notes, etc.) and other documents necessary for customs control and customs clearance are submitted to customs authority.

3.4. In the presence of the bases to believe that destruction of goods and vehicles can cause essential damage to surrounding natural environment, the customs authority has the right to demand to provide the conclusion of the bodies of ecological supervision allocated according to the legislation of the Azerbaijan Republic on protection of surrounding natural environment special powers.

3.5. If destruction of goods and vehicles is integrated to ejection, drain, warehousing of potentially dangerous, osobotoksichny or radioactive waste, such destruction is allowed only with the permission of the state bodies of the Azerbaijan Republic given special powers in the field of protection of surrounding natural environment and sanitarnoepidemiologichesky supervision.

3.6. The decision on issue of permission to goods placement and vehicles under customs regime of destruction of goods is accepted by the chief of customs authority or replacement his face if regulations of the State Customs Committee of the Azerbaijan Republic do not provide other.

Such permission is drawn up with introduction of the mark "it is authorized to destruction" in the statement specified in appendix No. 1, which is certified by the signature of the specified person.

3.7. For customs clearance of the goods and vehicles placed under customs regime of destruction of goods customs fees in the amount of, established by the current legislation are levied.

4. Final provisions

4.1. Destruction of goods and vehicles is performed under customs control.

4.2. The actual destruction of goods and vehicles is documented by the statement which is drawn up in the form given in appendix No. 2. The specified act is signed by the plenipotentiary of person taking goods or the carrier, persons which were present at the actual destruction of goods and vehicles.

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