of September 2, 2013 No. 245
About approval of "Rules of goods placement under customs procedure of temporary import"
For the purpose of ensuring execution of subitem 1.1.22 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 customs procedure of temporary import" (are applied).
Prime Minister of the Azerbaijan Republic
Approved by the Resolution of the Cabinet of Ministers of the Azerbaijan Republic of September 2, 2013 No. 245
1.1. These rules are prepared according to Article 192.4 of the Customs Code of the Azerbaijan Republic (further - the Customs Code) and determine Rules of goods placement under special customs procedure of temporary import. Under the procedure of temporary import the foreign goods intended for re-export are located.
1.2. The goods placed under customs procedure of temporary import are used on customs area with complete or partial exemption of customs duties and taxes, and also without application of measures of trade policy.
1.3. Goods placement under special customs procedure of temporary import is performed with the permission of customs authority. Persons, after receipt of the corresponding permission, can use goods only for the purpose of the procedure of temporary import, specified in this permission.
1.4. Control over use of the goods which are temporarily imported on customs area to destination performs customs authority which performed customs clearance of the specified goods according to the procedure, corresponding to the Customs Code.
1.5. When placing goods, placed under special customs procedure of temporary import under customs procedure of release for free circulation the owner of the corresponding procedure shall provide payment of customs duties and taxes which payment is provided for the specified goods in complete size.
1.6. Provisions of these rules do not extend to the goods imported into the country in the preferential and simplified procedure by physical persons, which are not intended for production or commercial purposes.
2.1. Special customs procedure of temporary import is used only within the following conditions:
2.1.1. if any other change of goods, except for the changes which resulted from normal use of the goods placed under special customs procedure of temporary import is not provided;
2.1.2. if in case of re-export of the goods placed under special customs procedure of temporary import there is opportunity to provide their identification;
2.1.3. if the owner of the procedure is founded outside customs area, except as specified, of the these rules specified in Item 2.3.
2.2. The room of the following goods under special customs procedure of temporary import is forbidden:
2.2.1. food, alcoholic and not alcoholic drinks, 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;
2.2.2. goods which import to customs area is prohibited or limited;
2.2.3. industrial and other wastes.
2.3. The owner of the procedure founded on customs area within stated below conditions uses special customs procedure of temporary import:
2.3.1. if it is provided by international treaties of the Azerbaijan Republic with the foreign states and the international organizations concluded on behalf of the Azerbaijan Republic (interstate agreements) and on behalf of the government of the Azerbaijan Republic (intergovernmental agreements), agreements or the laws on the equity Section of production, on the main pipeline and other similar agreements or the laws, including the laws on oil and gas, oil and gas activities of the export direction and on special economic zones;
2.3.2. when implementing construction activities in cases, stipulated by the legislation, and also public procurement or accomplishment of state orders on production, performance of works, rendering services;
2.3.3. cultural, tourist, sporting and other similar events.
3.1. For goods placement under special customs procedure of temporary import it is necessary to file petition in writing on paper or electronic form in customs authority. 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:
3.1.1. the name of goods, digital code of the commodity nomenclature of foreign economic activity, quantity in unit of measure, specified in this nomenclature, and also cost;
3.1.2. the goods placement purpose under special customs procedure of temporary import;
3.1.3. term of re-export of goods.
3.2. Together with the statement the following documents are filed:
3.2.1. 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;
3.2.2. 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;
3.2.3. guarantee of carrying out customs transactions according to requirements of the legislation;
3.2.4. guarantee of payment of customs debt in cases of its origin.
3.3. The arrived application is considered by customs authority within 3 (three) working days and in the absence of the cases specified in Item 3.4 of these rules permission to goods placement under special customs procedure of temporary import in writing on paper or electronic form is issued. In case of detection of shortcomings of the submitted documents the applicant is informed on it without delay. After remedial action the application is repeatedly considered within 1 (one) day and the relevant decision is made.
3.4. In issue of permission to goods placement under special customs procedure of temporary import refuse the following cases:
3.4.1. in case of prohibition or import restriction of goods on customs area;
3.4.2. in case of false information in the documents submitted for issue of permission;
3.4.3. in case of non-compliance with the conditions provided by these rules.
3.5. 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.
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