RESOLUTION CABINET OF MINISTERS OF THE AZERBAIJAN REPUBLIC

of September 2, 2013 No. 244

About approval of "Rules of goods placement under customs procedure of temporary export"

For the purpose of ensuring execution of subitem 1.1.16 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:

1. Approve "Rules of goods placement under customs procedure of temporary export" (are applied).

Approved by the Resolution of the Cabinet of Ministers of the Azerbaijan Republic of September 2, 2013 No. 244

Rules of goods placement under customs procedure of temporary export

1. General provisions

1.1. These rules are prepared according to Article 130.2 of the Customs Code of the Azerbaijan Republic and determine Rules of goods placement under customs procedure of temporary export. Under the procedure of temporary export the internal goods intended for reimport are located.

1.2. The goods placed under customs procedure of temporary export are used outside customs area with complete or partial exemption of customs duties and taxes, and also without application of measures of trade policy.

1.3. The internal goods placed under customs procedure of temporary export are subject to the return import in steady-state condition, except cases of natural wear or changes in result of use of goods, including decreased in transit and storage in normal conditions.

1.4. For ensuring safety of goods it is authorized to make the repairs, maintenance of goods and other necessary transactions connected with storage of goods in normal conditions, with condition of possibility of identification of the reimported goods.

1.5. Provisions of these rules do not extend to the goods exported from the country in the preferential and simplified procedure by physical persons, which are not intended for production or commercial purposes.

2. Goods placement conditions, under customs procedure of temporary export

2.1. Goods are located under customs procedure of temporary export by residents.

2.2. Goods placement under customs procedure of temporary export is performed within the following conditions:

2.2.1. if reimport of goods is provided;

2.2.2. if any other change of the goods except for specified in Item 1.3 and 1.4 of these rules is not provided

2.2.3. if in case of reimport of the goods placed under customs procedure of temporary export there is opportunity to provide their identification.

2.3. The room of the following goods under customs procedure of temporary export is forbidden:

2.3.1. foodstuff, tobacco and tobacco products, raw materials and semifinished products, purchased materials and samples, except as specified export in single copy for the purposes of demonstration, advertizing and exhibition;

2.3.2. goods which export from customs area is prohibited or limited;

2.3.3. industrial and other wastes.

3. The term of stay of goods, under customs procedure of temporary export

3.1. The term of stay of the goods placed under customs procedure of temporary export under this customs procedure is determined by customs authorities, on condition of no more than 24 (twenty four) months. This term shall be satisfactory for the purposes of customs procedure of temporary export.

3.2. If the goals of customs procedure of temporary export are not achieved in time, the specified in Item 3.1 of these rules, customs authority in 1 (one) month prior to the expiration established for the specified procedure for the reasonable address of the owner of the procedure prolongs the term of stay of the goods placed under customs procedure of temporary export up to 12 (twelve) months.

3.3. Customs authorities consider the address connected with prolongation of term of stay of goods under customs procedure of temporary export within 3 (three) working days.

3.4. Customs authorities in case of detection not of observance of the conditions provided by part of 2 these rules make the decision on refusal of prolongation of term of stay of goods under customs procedure of temporary export. Within 1 (one) working day after decision making the owner of the procedure is informed on it in writing.

3.5. Process of prolongation of term of stay of goods under customs procedure of temporary export does not stop current of the term established in the appropriate order for customs procedure of temporary export.

3.6. The goods placed under customs procedure of temporary export shall be reimported before the expiration established for the goods placed under customs procedure of temporary export or be located under other customs procedure.

3.7. In case of reimport of goods the term established for the goods placed under customs procedure of temporary export placed under customs procedure of temporary export or the room under other customs procedure is considered complete.

4. Full or partial relief of temporarily exported goods from customs duties and taxes

4.1. If payment of customs duties and taxes for the goods placed under customs procedure of temporary export is provided in the legislation of the Azerbaijan Republic, the specified goods according to these rules fully or partially are exempted from customs duties and taxes.

4.2. The goods placed under customs procedure of temporary export are used outside customs area with full or partial relief from customs duties and taxes on condition of reimport during 1 (one).

4.3. In case of determination of term of temporary export more than 1 (one) year or prolongation of the established shorter term of temporary export, temporarily exported goods are partially exempted from customs duties and taxes.

4.4. In case of determination of term of temporary export more than 1 (one) year or prolongation of the established shorter term of temporary export, partial release of temporarily exported goods from customs duties and taxes is performed of date of completion of the first year or of date of prolongation of term of temporary export respectively.

4.5. The amount of monthly payment is determined by the customs duties and taxes applied to the goods placed under customs procedure of temporary export with partial release from customs duties and taxes in the amount of 3 (three) percent from the amount of customs duties and taxes which should be paid for export for date of goods placement under customs procedure of temporary export.

4.6. Total amount of the customs duties and taxes withheld for the goods placed under customs procedure of temporary export with partial release from customs duties, taxes shall not exceed the amount of customs duties and taxes which should be paid for export for date of goods placement under customs procedure of temporary export.

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