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RESOLUTION OF THE CABINET OF MINISTERS OF THE AZERBAIJAN REPUBLIC

of October 30, 2013 No. 318

About approval of "Rules of creation and regulation of activities of duty-free shops"

For the purpose of ensuring execution of subitem 1.1.23 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, 2013 the No. 499 Cabinet of Ministers of the Azerbaijan Republic decides:

Approve "Rules of creation and regulation of activities of duty-free shops" (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 October 30, 2013 No. 318

Rules of creation and regulation of activities of duty-free shops

1. General provisions

1.1. These rules are prepared according to Article 195.2.4 of the Customs Code of the Azerbaijan Republic (further - the Customs Code) and establish rules of creation and regulation of activities of duty-free shops (further - shops).

1.2. In shop the goods exempted from payment of customs duties and taxes, without application of measures of trade policy, placed under special customs procedure of the last use, provided for private use (consumption) are implemented.

1.3. The territory of shop (trade floors, utility rooms and warehouses) is considered the customs control zone and the goods placed in the specified territory are under customs control.

1.4. Control over activities of shops is exercised by customs authority in the territory in which they are created.

2. Issue of permission to creation of shop

2.1. Permission to creation of shop is issued by the State Customs Committee of the Azerbaijan Republic (further - Committee). For receipt of permission it is necessary to file petition in writing on paper or electronic form according to the Law of the Azerbaijan Republic "About administrative production". In the statement in addition to data, stipulated by the legislation the following is specified:

2.1.1. identification taxpayer number issued to the person (INN);

2.1.2. data on the bank account;

2.1.3. information on the shop location.

2.2. The copy of the document confirming the right of person to use (lease) of the territory of shop is enclosed to the application.

2.3. Within 30 (thirty) days from the date of receipt of the statement in Committee compliance of the territory of shop to the requirements established by these rules and in the absence of the bases for refusal is checked, granted permission for creation of shop. In case of identification of shortcomings of the submitted documents or during check the applicant is without delay informed on it in writing. In case of remedial action within 15 (fifteen) days the relevant decision is made.

2.4. Permission is signed by the chairman of Committee or the replacing his face and certified by seal.

2.5. In permission it is specified:

2.5.1. Full name of Committee;

2.5.2. data on person who got permission;

2.5.3. shop location;

2.5.4. registration number of permission;

2.5.5. date of issue of permission;

2.5.6. permission effective period.

2.6. In case of changes in data on the owner of permission, loss of permission or if it became useless, the owner of permission within 3 (three) working days shall file in Committee petition for receipt of new permission.

2.7. Permission is issued for up to 5 (five) years. In 3 (three) months prior to expiration of permission it is possible to address repeatedly for receipt of new permission.

2.8. In issue of permission refuses in the following cases:

2.8.1. in case of not remedial action, the these rules revealed according to Item 2.3;

2.8.2. in the presence of false information in the submitted documents;

2.8.3. in case of impossibility of implementation of customs control over the goods placed in shop;

2.8.4. in case of not compliance of the territory and structure of shop to the requirements established by these rules.

2.9. Person after elimination of the cases which became the basis for refusal of issue of permission can repeatedly address according to these rules to Committee for receipt of permission.

3. Suspension of action of permission or its liquidation

3.1. In the following cases the Committee suspends permission to term no more than 3 (three) months:

3.1.1. in case of the address of the owner of permission about it;

3.1.2. in case of the court order about suspension of business activity of person.

3.2. In case of decision making about suspension of action of permission the Committee without delay informs on it the owner of permission and tax authority.

3.3. In case of elimination of the reasons which became the basis for suspension of action of permission in time, specified in Item 3.1 of these rules, based on the address of the owner of permission according to the decision of Committee action of permission is recovered and the owner of permission and tax authority is without delay informed on it. Term suspension of action of permission does not join in aggregate term of action of permission.

3.4. The committee liquidates permission in the following cases:

3.4.1. in case of the address of the owner of permission about it;

3.4.2. in case of the court order about the termination of business activity of person.

3.4.3. in case of detection of incorrect data in the documents and data submitted for receipt of permission;

3.4.4. if the requirements established by these rules concerning shop within year are repeatedly violated;

3.4.5. in case of the expiration, specified in Item 3.1 of these rules.

3.5. In case of decision making about liquidation of permission the Committee without delay informs on it the owner of permission and tax authority.

3.6. In case of liquidation of permission the goods placed pass customs clearance according to the chosen customs procedure in shop.

3.7. It is recorded the permissions issued, suspended, recovered or liquidated by Committee.

4. Requirements to shops

4.1. Shops can be created in the following places of customs area;

4.1.1. in the customs control zone of the international airport;

4.1.2. in the customs control zone of the international seaport;

4.1.3. in customs control zones of customs border check points;

4.1.4. in other customs control zones for heads and members of diplomatic staff of diplomatic representations and consulates of foreign states in the Azerbaijan Republic, and also members of their families living together with them.

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