RESOLUTION OF THE CABINET OF MINISTERS OF THE AZERBAIJAN REPUBLIC

of August 27, 2013 No. 233

About approval of "Rules of goods placement under special customs procedure of final use"

For the purpose of ensuring execution of subitem 1.1.24 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 goods placement under special customs procedure of final use" (are applied).

Approved by the Resolution of the Cabinet of Ministers of the Azerbaijan Republic of August 27, 2013 No. 233

Rules of goods placement under special customs procedure of final use

1. General provisions

1.1. These rules are prepared according to Article 195.3 of the Customs Code of the Azerbaijan Republic (further - the Customs Code) and determine rules of goods placement under special customs procedure of final use.

1.2. The goods placed under special customs procedure of final use according to the purpose of this procedure are issued in free circulation with release from customs duties and taxes.

1.3. Persons, after receipt of permission to goods placement under special customs procedure of final use, can use the specified goods only for the purpose of the procedure of final use, specified in this permission.

1.4. Goods placement under special customs procedure of final use is performed with the permission of customs authority

2. Goods placement conditions, under special customs procedure of final use

2.1. Permission to goods placement, under special customs procedure of final use is issued to person with the following conditions:

2.1.1. if the customs authority has opportunity to exercise supervision over special customs procedure of final use;

2.1.2. if issue of permission does not influence negatively significant interests of local producers.

2.2. Permission to goods placement, under special customs procedure of final use is issued to persons specified in Article 167.3 of the Customs Code.

2.3. For goods placement under special customs procedure of final use it is necessary to file petition in writing on paper or electronic form in the State Customs Committee of the Azerbaijan Republic (further - Committee). In the statement in addition to the data specified in article 30.2 of the Law of the Azerbaijan Republic "About administrative production" the following is specified:

2.3.1. the name of goods, digital code of the commodity nomenclature of foreign economic activity, (further - TNVD), quantity in unit of measure, specified in TNVD, cost in US dollars;

2.3.2. the goods placement purpose under special customs procedure of final use and purpose of use for this purpose and term.

2.4. Together with the statement the following documents are filed:

2.4.1. the notarized copy of the identity certificate of physical person or the certificate (the statement from the state register) about state registration of the legal entity and the charter;

2.4.2. if the applicant is the commercial legal entity or the physical person who is engaged in business activity without formation of legal entity identification taxpayer number - INN;

2.4.3. guarantee of carrying out customs transactions according to requirements of the legislation;

2.4.4. guarantee of payment of customs debt in cases of its origin.

2.5. The arrived application is considered by customs authority within 3 (three) working days and in the absence of the cases specified in Item 2.6 of these rules permission to goods placement under special customs procedure of final use in writing on paper or electronic form is issued. In case of detection of shortcomings of the submitted documents the applicant without delay is informed on it. After remedial action the application is repeatedly considered within 1 (one) day and the relevant decision is made.

2.6. In issue of permission to goods placement under special customs procedure of final use refuses in the following cases:

2.6.1. in case of prohibition or import restriction of goods on customs area;

2.6.2. in case of false information in the documents submitted for issue of permission;

2.6.3. in case of non-compliance with the conditions provided by Items 2.1. and 2.2 these rules.

2.7. After elimination of the reasons, become the basis for refusal of issue of permission, according to these rules it is possible to address repeatedly to customs authority for receipt of permission.

2.8. In case of modification of data and the documents submitted for receipt of permission, the owner of permission without delay informs on it customs authority.

3. Cancellation of permission

3.1. The committee cancels permission to goods placement under special customs procedure of final use in the following cases:

3.1.1. if the owner of permission submitted the corresponding application for it;

3.1.2. if in the documents submitted for receipt of permission false information is found;

3.1.3. in case of liquidation of the legal entity who got permission, the death of the physical person, recognition by his missing person or dead;

3.1.4. in case of non-compliance with the conditions and requirements which became the basis for issue of permission;

3.1.5. in case, stipulated in Item 4.5 these rules;

3.1.6. in the presence of the relevant decision of court.

3.2. The owner of permission is without delay informed on cancellation of permission in writing on paper or electronic form.

3.3. the goods placed under special customs procedure of final use from the date of cancellation of permission are considered placed under special customs procedure of temporary storage, except as specified immediate goods placement under other customs procedure.

4. Assignment of rights and obligations to other persons

4.1. The rights and obligations of the owner of the procedure connected with the goods placed under special customs procedure of final use can be transferred to other persons complying the conditions established for the specified customs procedure.

4.2. For the purpose of the assignment of rights and obligations connected with the goods placed under special customs procedure of final use to other person complying the conditions established for the specified customs procedure, the owner of the procedure addresses to customs authority.

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