RESOLUTION OF THE CABINET OF MINISTERS OF THE AZERBAIJAN REPUBLIC

of February 18, 2013 No. 26

About approval of the Procedure for refusal of goods for benefit of the state

For the purpose of ensuring execution of subitem 1.1.29 of the Presidential decree of the Azerbaijan Republic "About application of the Law of the Azerbaijan Republic "About approval of the Customs code of the Azerbaijan Republic" of September 15, 2011 the No. 499 Cabinet of Ministers of the Azerbaijan Republic decides:

1. Approve "Procedure for refusal of goods for benefit of the state" it (is applied).

Approved by the resolution of the Cabinet of Ministers of the Azerbaijan Republic of February 18, 2013, No. 26

Procedure for refusal of goods for benefit of the state

1. General provisions

1.1. This Procedure is prepared based on Article 332 of the Customs code of the Azerbaijan Republic (further - the Customs code) and determines procedure for refusal of goods for benefit of the state.

1.2. The foreign goods and goods placed under special customs procedure of the last use can be refused for benefit of the state by the owner of the procedure or the owner of goods.

1.3. For the goods refused for benefit of the state customs duties and taxes are not collected, in their relation measures of trade policy are also not applied.

1.4. The refusal of goods for benefit of the state is performed on permission of customs authority according to this Procedure.

1.5. The refusal of goods for benefit of the state shall not be the cause of any expenses from the state.

2. Conditions of refusal of goods for benefit of the state

2.1. The internal goods and vehicles declared for customs procedure of export, special customs procedures of end use, internal transit or conversion abroad since the moment of approval of the corresponding customs declaration by customs authority and to the full for benefit of the state, stay under customs control.

2.2. The following goods cannot be refused for benefit of the state:

2.2.1. the goods prohibited to import to the territory of the Azerbaijan Republic;

2.2.2. the goods specified in appendix to this Procedure;

2.2.3. goods, the refusal of which for benefit of the state can entail какиелибо expenses for the state;

2.2.4. goods which cost cannot cover the expenses of customs authority connected with their sale;

2.2.5. goods with expired for uses or not meeting the requirements of technical regulations and standards.

2.3. The decision on issue of permission to refusal of goods for benefit of the state is made by the head of customs authority (person fulfilling its duties).

2.4. Customs authorities do not pay to carrier, the warehouse keeper or other persons the expenses connected with transportation, storage, loading of goods and making of other transactions.

2.5. The refusal for benefit of the state of goods concerning which in cases, stipulated by the legislation, the import restriction is imposed on customs area and export from this territory is performed with condition of submission of the relevant allowing documents.

3. Carrying out customs clearance in case of refusal of goods for benefit of the state

3.1. The customs clearance of the goods refused for benefit of the state is performed in territorial customs authority where these goods are placed, in the customs control zone.

3.2. In case of refusal of goods for benefit of the state documents can be filed to customs authority electronically or in writing on paper.

4. Final provisions

4.1. Person refusing goods for benefit of the state shall deliver goods at the expense of own means to the place appointed by customs authority.

4.2. The goods refused person for benefit of the state are the goods transferred to state-owned property, and the order by them is performed according to the procedure, corresponding to Chapter 57 of the Customs code.

4.3. In case of refusal of goods according to this Procedure for benefit of the state the customs debt formed on these goods is cancelled.

The note is excluded according to the Resolution of the Cabinet of Ministers of the Azerbaijan Republic of 12.03.2024 No. 137

Appendix

to "Procedure for refusal of goods for benefit of the state"

The inventory, the refusal of which for benefit of the state is not allowed,

1. The goods established by the Law of the Azerbaijan Republic "About the list of objects which inclusion in civil circulation is not allowed (excluded from civil circulation)" of December 23, 2003 No. 564-IIQ.

2. The space-rocket complexes and normative and technical documents concerning them production and operation.

3. Waste of radioactive materials and explosives.

4. Industrial wastes.

5. All types of rocket fuel, and also special materials and special installations necessary for their production.

6. Defective goods.

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