Approved by the Order of the State Customs Committee of the Azerbaijan Republic of December 25, 1997 No. 1102

Regulations on rules of use of pledge in customs authorities of the Azerbaijan Republic

1. General provisions

1.1. This Provision is prepared on the basis of the Law of the Azerbaijan Republic "About pledge" (further - the law) and the Customs code of the Azerbaijan Republic (further - the Customs code) for the purpose of:

a) ensuring payment of customs duties, the value added tax, excises and other customs payments in cases of provision or prolongation of delay on these payments on the security;

h) ensuring cost repayment of the withdrawn goods and vehicles with the consent of customs authorities of the Azerbaijan Republic according to the procedure, stipulated in Clause 120 Customs codes, in case of withdrawal by being direct object of customs offense of goods and vehicles for the purposes of ensuring repayment of penalties and costs in case of accountability for customs offense.

1.2. According to the law any personal estate, including currency, currency values, securities and vehicles can be subject of pledge.

According to article 5 of the Law as pledge by customs authorities are not accepted (behind exceptions, stipulated by the legislation the Azerbaijan Republic):

- electric, thermal and other types of energy;

- companies, buildings, structures, constructions, parcels of land, space objects;

- the property which is handed over as a deposit for providing other obligation or the property connected with former obligations for benefit of the third parties;

- property rights;

- goods and vehicles which import and export are forbidden by the legislation of the Azerbaijan Republic;

- the property which is behind repartitions of the Azerbaijan Republic;

- the goods and vehicles arrested or confiscated according to the procedure, established by the legislation;

- the goods and vehicles which are in circulation except goods which conversion is located under the corresponding customs regime;

- perishable goods;

- objects, constant control behind the room and which use cannot be provided with specific customs authority;

- products and production wastes which free realization is forbidden by the legislation of the Azerbaijan Republic.

1.3. Acceptance as subject of pledge of means of road, civil air, rail, sea and river transport is admissible in exceptional cases - if there are no other opportunities to provide obligation fulfillment before customs authorities and only by coordination with the State Customs Committee of the Azerbaijan Republic.

1.4. Goods and vehicles which when moving through customs border are controlled by other state bodies and are subject to movement without certification, can be pledge subject on condition of availability of the certificate or passing of veterinary, phytosanitary, environmental and state control.

1.5. The requirements connected with the personality, other requirements forbidden by the law to delivery as a deposit, and also property which cannot be alienated by the pledger cannot be subject of pledge.

1.6. Goods and vehicles which ensuring payment of the following amounts determined by the Customs code of the Azerbaijan Republic is possible can be pledge subject of the free (market) price:

- customs duty, the value added tax, excise and other tax amounts which deduction is assigned to customs authorities;

- customs duties for customs clearance;

- customs duties for maintenance of goods;

- percent from the specified amounts for the provision or prolongation of delay levied according to rates of National Bank of the Azerbaijan Republic on the issued credits;

- when replacing in accordance with the established procedure the goods and vehicles which are direct object of violation of the customs rules determined by Article 333 of the Customs code of the Azerbaijan Republic for the purposes of ensuring repayment of penalties and stoimosteypodlezhashchy to collection of the amount of penalties and costs;

- in cases of leaving of subject of pledge and default on obligations before customs authorities - all costs necessary for repayment of the costs connected with transfer of subject of pledge to property of the state and the subsequent realization.

1.7. In cases of providing with pledge of both customs payment, and collection of penalties and penalty fee the free (market) price of subject of pledge shall constitute at least set of the amounts specified in Item 1.6 of this provision.

1.8. Replacement of subject of pledge is allowed with the consent of customs authority, except for pledge of the goods and vehicles placed under customs regimes of conversion of goods on customs area and out of customs area.

1.9. The pledge subject replacement procedure in case of pledge of the goods and vehicles placed under customs regimes of conversion of goods on customs area and out of customs area is determined by Item 6.1. this provision.

2. Pledger

2.1. Pledgers the physical persons and legal entities of the Azerbaijan Republic and foreign states owning subject to pledge on the basis of the property right or power of complete managing are recognized.

2.2. In case of delivery as proof of the property fixed by power of complete managing, the consent of the owner is not required.

2.3. The pledger bears responsibility for legality of delivery as proof of pledge subject.

3. Collateral contract

3.1. The mortgage relations between customs authority and the pledger are determined by the collateral contract signed according to the Law and the Customs code.

3.2. The collateral contract has no independent nature and consists in connection with providing customs payments, stipulated in Clause 120 Customs codes, and also obligation fulfillment, the withdrawal of the goods and vehicles which are direct object of violation of the customs rules determined by Article 333 of the Customs code of the Azerbaijan Republic, their delivery as a deposit with the consent of customs authorities arising when replacing in accordance with the established procedure.

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