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RESOLUTION OF THE CABINET OF MINISTERS OF THE AZERBAIJAN REPUBLIC

of May 3, 2013 No. 73

About approval of "Requirements to types, the device, equipment of warehouses of temporary storage and customs warehouses, the transactions connected with the goods placed on them, to accounting and the reporting, implementation of customs control, the warehouse keeper"

(as amended of the Resolution of the Cabinet of Ministers of the Azerbaijan Republic of 06.10.2016 No. 388)

For the purpose of ensuring execution of subitem 1.3.7 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 499, the Cabinet of Ministers of the Azerbaijan Republic decides No.:

1. Approve "Requirements to types, the device, equipment of warehouses of temporary storage and customs warehouses, the transactions connected with the goods placed on them, to accounting and the reporting, implementation of customs control to the warehouse keeper" (are applied).

Prime Minister of the Azerbaijan Republic

Artur Rasi-Zade

Approved by the Resolution of the Cabinet of Ministers of the Azerbaijan Republic of May 3, 2013 No. 73

Requirements to types, the device, equipment of warehouses of temporary storage and customs warehouses, the transactions connected with the goods placed on them, to accounting and the reporting, implementation of customs control, the warehouse keeper

1. General provisions

1.1. These Requirements are prepared based on Articles 180.3 and 181.5 of the Customs code of the Azerbaijan Republic (further - the Customs code) and establish requirements to types, the device, equipment of warehouses of temporary storage and customs warehouses, the transactions connected with the goods placed on them, to accounting and the reporting, implementation of customs control and the warehouse keeper.

1.2. On warehouses of temporary storage the foreign goods provided in Articles 178.1.1 - 178.1.3 Customs codes, and can be located on customs warehouses - foreign goods, and also, according to Article 182 of the Customs code, internal goods.

2. Basic concepts

2.1. The basic concepts applied in these Requirements mean the following:

2.1.1. warehouse - the warehouse of temporary storage or customs warehouse meeting these Requirements;

2.1.2. the warehouse keeper - person who founded warehouse of temporary storage or customs warehouse.

3. Types, device and equipment of warehouses

3.1. Warehouses of temporary storage and customs warehouses can be open type or the closed type, provided for storage of opredelnny goods.

3.2. Any person can use open type warehouses.

3.3. Under warehouses the land closed structures and the open areas are used.

3.4. The device of warehouses shall provide the following:

3.4.1. implementation of protection of warehouses;

3.4.2. admission exception to goods of strangers (except warehouse workers, persons, authorized concerning goods, and their representatives, and also officials of customs authorities);

3.4.3. possibility of implementation of customs control;

3.4.4. exception of revenues to warehouse and carrying out from warehouse of goods out of customs control;

3.4.5. availability of appropriate ways for the goods delivery on warehouse and export them from there;

3.4.6. availability of the protected free parking for the vehicles transporting goods;

3.4.7. warehouse territory barrier (if the place and the device of warehouse allow) and its designation according to the procedure, stipulated by the legislation for customs control zones;

3.4.8. creation of check-points and other control facilities for the purpose of monitoring the goods delivery on the territory of warehouse and their export from there;

3.4.9. availability of platforms for unloading and loading of goods on the warehouse territory.

3.5. In case of compliance of closed type warehouses to the requirements specified in subitems 3.4.1 - 3.4.4 these Requirements, concerning these warehouses non-use with the consent of the State Customs Committee of the Azerbaijan Republic of other requirements provided in Item 3.4 is allowed.

3.6. Warehouses are equipped with system of the automated accounting of goods, special means for loading and unloading, means of communication and other technical means.

3.7. The goods capable to damage to other goods or requiring special storage conditions are stored in warehouse in the places equipped with the special equipment.

4. Transactions with the goods placed on warehouses

4.1. The goods placed on warehouses can be subjected to the following transactions:

4.1.1. inspection, measurement е and movement within the warehouse territory;

4.1.2. ensuring safety and packaging of goods;

4.1.3. grouping, sorting, marking and repacking of packing cases for improvement of appearance and goods quality;

4.1.4. preparation of goods for realization and transportation;

4.1.5. sampling and samples of goods for determination of their tariff classification, customs value or customs status;

4.1.6. processing of goods under customs locks according to Article 182 of the Customs code.

4.2. The transactions provided in Item 4.1 of these Requirements are carried out on permission of customs authority and under its control.

4.3. In the cases provided in Item 4.1 (except for subitem 4.1. 6) these Requirements, change of appearance and technical performances of goods is not allowed.

5. Accounting

5.1. The warehouse keeper shall record the goods placed in warehouse and according to Item 5.2 of these Requirements represents to the reporting under goods in writing or electronic form to the customs authority exercising customs control.

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