Approved by the Order of the State Customs Committee of the Azerbaijan Republic of February 17, 1999 No. 013

Regulations on refusal of goods for benefit of the state

I. General provisions

1.1. Refusal of goods for benefit of the state is the customs regime consisting in failure of face of goods or the vehicle without collection of customs duties and taxes, and also without application of measures of economic policy (licensing, quoting, etc.).

1.2. Goods placement and vehicles under customs regime of refusal of goods for benefit of the state is allowed with the permission of customs authorities.

1.3. The refusal according to this Provision of goods or vehicles shall not entail any expenses for the state.

1.4. Person who chose customs regime of refusal of goods for benefit of the state has no right to replace it with other mode.

II. Goods placement and vehicles under customs regime of refusal of goods for benefit of the state

2.1. Under customs regime of refusal of goods for benefit of the state can be located:

- the goods and vehicles imported on customs area of the Azerbaijan Republic and placed under other customs regime;

- the goods and vehicles imported with the actual crossing of customs border of the Azerbaijan Republic;

- the exported goods and vehicles imported on customs area of the Azerbaijan Republic on which export the customs declaration is submitted or concerning which any other action which is directly directed to realization of intention of person to export them is made.

2.2. Under customs regime of refusal of goods for benefit of the state cannot be located:

- the goods and vehicles prohibited to import to the Azerbaijan Republic and to export from it;

- the goods and vehicles issued according to the mode of free circulation in the territory of the Azerbaijan Republic or reimport;

- the goods and vehicles listed in appendix No. 1.

2.3. Customs authorities can refuse goods placement and vehicles under customs regime of refusal of goods for benefit of the state in the following cases:

- if goods placement and vehicles under customs regime of refusal of goods for benefit of the state can entail any expenses for the state;

- if the cost of goods and vehicles cannot cover the expenses of customs authority connected with their sale;

- if at customs authority opportunity to sell goods and vehicles is limited;

- in other cases when customs authorities have reasonable facts for refusal.

2.4. Goods or vehicles can be declared for customs regime of refusal of goods for benefit of the state by person taking them or the customs broker.

For legality of declaring of customs regime of refusal of goods for benefit of the state the customs applicant answers to the third parties.

Customs authorities do not provide any property requirements of the third parties concerning the goods and vehicles refused the customs applicant for benefit of the state.

2.5. The decision on permission to goods placement and vehicles under customs regime of refusal of goods for benefit of the state is accepted by the chief (replacing the chief with person) of customs office (customs).

2.6. Customs authorities permit to place goods and vehicles under customs regime of refusal of goods for benefit of the state with condition that on the goods and vehicles which are subject to certification or supervision from veterinary, phytosanitary, ecological and other state bodies there were documents on passing of the corresponding state supervision or allowing documents.

2.7. Customs authorities do not compensate to carrier, to the warehouse keeper go to other persons the expenses connected with transportation and storage of goods and vehicles, with making with them cargo and other operations to the room under customs regime of refusal of goods for benefit of the state.

III. Customs clearance of the goods and vehicles placed under customs regime of refusal of goods for benefit of the state

3.1. The customs clearance of the goods and vehicles placed under customs regime of refusal of goods for benefit of the state is performed in customs authority in which zone of activities there are these goods and vehicles.

3.2. When placing goods and vehicles under customs regime of refusal of goods for benefit of the state the customs applicant represents to customs authority:

- the cargo customs declaration completed in accordance with the established procedure;

- the statement constituted according to appendix No. 2;

- if goods and vehicles are subject to supervision of relevant organs of supervision, - allowing documents of these bodies;

- other documents on goods and vehicles (receipts, bills of lading, specifications, delivery notes, etc.);

- the certificate on the goods and vehicles which are subject to obligatory certification;

- other documents necessary for production of customs clearance and for customs control.

3.3. Permission of customs authority to goods placement and vehicles under customs regime of refusal of goods for benefit of the state is drawn up by the mark "It Is Authorized to Refusal" in the column "D" of the cargo customs declaration or on the statement of person which is certified by the signature and personal number seal of the chief or replacement chief of person of the relevant structural division of customs authority.

3.4. If on the goods and vehicles which are handed over in the form of pledge subject, the pledger will assume contractual commitment about refusal of goods for benefit of the state, it is not required to represent the cargo customs declaration about the room under customs regime of refusal of goods for benefit of the state of the goods and vehicles which are pledge subject to customs authority or the statement of person. Such contractual commitment of the pledger is the simplified declaration form, and the conclusion customs authority of such agreement is considered permission of this body to goods placement and vehicles under customs regime of refusal of goods for benefit of the state.

IV. Final provisions

4.1. When placing goods and vehicles under customs regime of refusal of goods for benefit of the state customs duties, the value added tax, excises, and also customs duties for customs clearance are not levied.

4.2. Since the moment when the customs authority issues permission to goods placement and vehicles under customs regime of refusal of goods for benefit of the state, the bank guarantee on providing customs payments on these goods and vehicles is considered invalid.

Since the same moment legal relations according to the collateral contracts providing customs payment except the agreements specified in Item 3.4 stop. this provision.

4.3. When placing goods and vehicles under customs regime of refusal of goods for benefit of the state to the payer return:

- the amounts enclosed on the deposit of customs authority in the form of providing customs payment;

- the import customs duties, the value added tax or excises paid when placing goods and vehicles under customs regimes of conversion on customs area and re-export;

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