Document from CIS Legislation database © 2003-2025 SojuzPravoInform LLC

RESOLUTION OF THE CABINET OF MINISTERS OF THE AZERBAIJAN REPUBLIC

of February 18, 2013 No. 25

About approval of "Rules of return of customs payments"

(as amended on 12-03-2024)

For the purpose of ensuring execution of subitem 1.2.9 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 "Rules of return of customs payments" (are applied).

2. To the Ministry of Finance of the Azerbaijan Republic within 10 (ten) days to approve form of the conclusion about return of customs payments provided in Item 6.7 of the Rules approved by this resolution.

Prime Minister of the Azerbaijan Republic

Artur Rasi-Zade

Approved by the Resolution of the Cabinet of Ministers of the Azerbaijan Republic of February 18, 2013 No. 25

Rules of return of customs payments

1. General provisions

1.1. These rules are prepared based on Articles 266-270 of the Customs code of the Azerbaijan Republic (further - the Customs code) and determines rules of return of the customs payments paid on customs debt.

1.2. The tax return, levied by customs authorities, is made according to the procedure, established "Rules of return of excessively paid taxes, fees on compulsory national social insurance, unemployment insurance and compulsory medical insurance, percent and financial sanctions", approved by the resolution of the Cabinet of Ministers of the Azerbaijan Republic of February 23, 2001 No. 48 according to the Tax code of the Azerbaijan Republic.

1.3. Return of the state fee collected by customs authorities is made according to the procedure, established "By rules of return of incorrectly collected or overpaid state fee", approved by the resolution of the Cabinet of Ministers of the Azerbaijan Republic of June 24, 2002 No. 98 according to the law of the Azerbaijan Republic "About the state fee".

1.4. Return of the customs duties, customs fees and payment levied by customs authorities is made based on these rules.

2. Cases of return of the customs payments paid on customs debt

2.1. The customs duty paid on customs debt returns in the following cases:

2.1.1. if defective goods;

2.1.2. if when calculating customs payments the mistake was made;

2.1.3. In the cases provided by the Law of the Azerbaijan Republic "About anti-dumping, countervailing and protective measures".

2.2. If when calculating the amounts of payment and customs fees paid for transactions which are made by customs authorities in the cases provided in Articles 231 and 233 of the Customs code the mistake was made, they return according to these rules from the means transfered to account the State Customs Committee of the Azerbaijan Republic (further - Committee) according to Article 334 of the Customs code.

3. Customs duty drawback, paid for defective goods

3.1. The goods which deteriorated before release in free turnover are considered as defective.

3.2. The customs duty paid for defective goods returns if these goods were not used (except for uses necessary for establishment of their deficiency), after export of these goods from customs area.

3.3. Return according to Item 3.2 of these rules of customs duty is made only after carrying out by the customs authority applying customs payments, identifications of these goods.

3.4. Based on the address of person customs authorities permit instead of export of defective goods from customs area to place them under special customs procedures of internal conversion (including destruction), the international transit, storage on customs warehouses or free zone.

4. Return of the customs payments paid on customs debt in case of wrong calculation of the amount of customs duties, customs fees and payments

If person will prove or customs authorities will find out that in calculation of customs duties, customs fees and payment (further - customs payments) the mistake was made, the overpaid amount returns to the payer.

5. The address about return of customs payments

5.1. The payer considering that customs payments shall be returned or his representative having the right during 1 (one) from payment date of customs payments to file the corresponding petition in the customs authority which applied them.

5.2. In the request bank details of the payer, the amount of customs payments which is subject to return, date of their education and the reason of education shall be specified, and also if payer is the legal entity or the physical person who is engaged in business activity without formation of legal entity, identification taxpayer number - INN.

5.3. If by means of the statement it is impossible to determine the reasons of formation of the amounts of customs payments which are subject to return, person in confirmation of what in confirmation of the fact that they shall be returned, can provide the following to customs authority:

5.3.1. the documents forming the basis for calculation and collection of customs payments, and also confirming their collection (the declaration, receipts, etc.);

5.3.2. the documents proving overpayment of customs payments owing to mistake or deficiency of goods (the document confirming the goods price, accompanying documents, the agreement, the relevant regulating documents, technical data sheet of goods, etc.).

5.4. If the payer or his representative prove that the delay with giving in customs authority of the statement for return of customs payments occurred owing to force majeur circumstances, then the term specified in Item 5.1 of these rules is prolonged by customs authorities till 1 (one).

6. Actions of customs authority for return of customs payments

6.1. The decision on return of customs payments is made by the customs authority applying them.

Warning!!!

This is not a full text of document! Document shown in Demo mode!

If you have active License, please Login, or get License for Full Access.

With Full access you can get: full text of document, original text of document in Russian, attachments (if exist) and see History and Statistics of your work.

Get License for Full Access Now

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info

Effectively work with search system

Database include more 50000 documents. You can find needed documents using search system. For effective work you can mix any on documents parameters: country, documents type, date range, teams or tags.
More about search system

Get help

If you cannot find the required document, or you do not know where to begin, go to Help section.

In this section, we’ve tried to describe in detail the features and capabilities of the system, as well as the most effective techniques for working with the database.

You also may open the section Frequently asked questions. This section provides answers to questions set by users.

Search engine created by SoyuzPravoInform LLC.