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RESOLUTION OF THE CABINET OF MINISTERS OF THE AZERBAIJAN REPUBLIC

of March 19, 2014 No. 88

About approval "Rules of the order or civil circulation of which is limited to the goods turned into state-owned property, but not realized on customs auctions or goods which civil circulation is prohibited, including perishable goods and goods expired"

(as amended on 08-07-2016)

For the purpose of ensuring accomplishment of subitem 1.2.14 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:

Approve "Rules of the order by the goods turned into state-owned property, but also not realized on customs auctions or goods which civil circulation is prohibited or civil circulation of which is limited, including expired" (is applied) by perishable goods and goods.

Prime Minister of the Azerbaijan Republic

Artur Rasi-Zade

 

Approved by the Resolution of the Cabinet of Ministers of the Azerbaijan Republic of March 19, 2014 No. 88

Rules of the order or civil circulation of which is limited to the goods turned into state-owned property, but not realized on customs auctions or goods which civil circulation is prohibited, including perishable goods and goods expired

1. General provisions

1.1. These rules are prepared according to Article 330.2 of the Customs Code of the Azerbaijan Republic (further - the Customs Code) and determine Rules of the order the goods and vehicles which are not realized on customs auctions or goods turned into property of the state which civil circulation is prohibited or civil circulation of which is limited, and also perishable goods and goods expired.

1.2. The inventory which civil circulation is prohibited or civil circulation of which is limited, the list of perishable goods - these rules is determined by the Laws of the Azerbaijan Republic "About the list of objects which inclusion in civil circulation is not allowed (excluded from civil circulation)", "About the list of objects which can belong to certain participants of civil circulation and which inclusion in civil circulation is allowed on special permission (civil circulation is limited)", and.

2. The order the goods turned into property of the state and not realized on customs auctions

2.1. The auction commission consisting of 5 (five) people into which the staff of the State Customs Committee of the Azerbaijan Republic enters (further - Committee), the Ministries of Finance of the Azerbaijan Republic and the organizer of customs auction, constitutes the protocol on not realization on customs auction of the goods turned into property of the state. The protocol is signed by members of the commission.

2.2. For the order of the goods turned into property of the state and not realized on customs auction within 3 (three) working days from the date of creation of the relevant protocol by the auction commission the appeal to Committee with application of a copy of the protocol becomes. In the address the reasons not of realization on customs auctions of the goods turned into property of the state are specified.

2.3. By the chairman of Committee or person replacing it within 3 (three) working days from the date of receipt of the address it is given according to requirements of Items 2.4 - 2.8 these rules the order about the goods turned into property of the state and not realized on customs auction.

2.4. The order is performed by goods taking into account features of goods in the following form:

2.4.1. voluntary conveyance to the relevant state bodies;

2.4.2. conversion;

2.4.3. destruction.

2.5. For the purpose of improvement of material and technical resources and requirements satisfaction of the law enforcement agencies, other state bodies, organizations of social security, health care, education and other organizations financed from the government budget the goods turned into property of the state and not realized on customs auction are donated to the relevant state bodies completely in natural form.

2.6. If proper use of the goods turned into property of the state and not realized on customs auction in connection with their specifics is not possible, they are transferred by Committee based on the agreement to the legal entities or physical persons performing business activity without creation of the legal entity, who are engaged in conversion of these goods and income gained from conversion of these goods shares between the parties. The committee transfers income gained from conversion into the government budget.

2.7. If proper use of the goods turned into property of the state and not realized on customs auction because of loss of their quality, spoil, completion of expiration date and to other reasons is not possible, their liquidation is performed only based on the corresponding instructions of tangent state bodies about prohibition of realization of these goods, or withdrawal from goods turnover, and also at the initiative of Committee based on the relevant decision of court in the presence of opinions of independent experts and other specialized laboratories about unfitness of these goods for use.

2.8. Orders of the goods turned into property of the state and not realized on customs auction it is performed only in priority, stipulated in Item 2.4 these rules.

3. The order goods which civil circulation is prohibited

3.1. When importing to customs area or commodity exportation which civil circulation is prohibited if the law does not provide their withdrawal they are without delay exported from customs area or return to this territory. The specified goods are exported or return at the expense of person moving them through customs border.

3.2. If there is no opportunity without delay to export from customs area goods which civil circulation is prohibited or to return them on this territory then they are reported on temporary storage to customs authorities. The limit of storage of these goods constitutes 3 (three) days. Concerning these goods which limit of storage expired the order according to Items 6.8 and 6.9 of these rules is given.

4. The order goods which civil circulation is limited

4.1. When importing to customs area of goods which civil circulation is limited, without special permission or export them from this territory if the law does not provide their withdrawal, based on the choice of person moving them they shall be exported from customs area (are returned there) or are placed on warehouse of temporary storage on 3 (three) days. The specified goods are exported or return at the expense of person moving them through customs border.

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