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RESOLUTION OF THE CABINET OF MINISTERS OF THE AZERBAIJAN REPUBLIC

of February 6, 2014 No. 34

About approval of Rules of goods placement under special customs procedure of external conversion

(as amended on 01-05-2015)

For the purpose of ensuring execution of subitem 1.1.26 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 external conversion" (are applied).

Prime Minister of the Azerbaijan Republic

A. Rasi-Zade

Approved by the Resolution of the Cabinet of Ministers of the Azerbaijan Republic of February 6, 2014 No. 34

Rules of goods placement under special customs procedure of external conversion

1. General provisions

1.1. These rules are developed according to requirements of Article 200.5 of the Customs code of the Azerbaijan Republic (further - the Customs code) and regulate rules of goods placement under special customs procedure of external conversion.

1.2. Goods placement under special customs procedure of external conversion is performed with the permission of customs authority.

2. Basic concepts

2.1. The basic concepts used in these rules have the following values:

2.1.1. transactions on conversion - production of goods, including installation, assembly and adjustment under other goods, repair of goods for processing and conversion, including their recovery and arrangement, complete or partial use of some goods which promote production of products of conversion or facilitate it;

2.1.2. conversion products - the goods which underwent to transactions on conversion placed under special customs procedure of conversion;

2.1.3. losses of production - the materials which are formed or irretrievable lost as a result of production process in case of production of product of conversion;

2.1.4. production waste - the raw materials, materials, substances, semifinished products, objects and other remaining balance of products formed in production process or performance of works (services) and fully or partially the lost primary consumer properties, and also again formed objects and substances of similar origin which are not object of production and of the properties of use which are not entering engineering procedure;

2.1.5. commodity remaining balance - the unused part of internal goods which is exported out of limits of customs area for production of product of conversion;

2.1.6. external conversion - special customs procedure, in compliance with which the goods staying in free circulation on customs area are exported for the purpose of their conversion outside customs area and the subsequent return with release or partial release from import customs duties and taxes.

3. Goods placement under special customs procedure of external conversion

3.1. The internal goods placed under special customs procedure of external conversion can be temporarily exported from customs area for conversion. The conversion products received from these goods in cases which are specified regarding 9 these rules can be issued for free circulation with complete or partial exemption of import customs duties and taxes.

3.2. External conversion is not allowed for the following internal goods:

3.2.1 goods which export can entail return of import customs duties and taxes, or in cases, stipulated by the legislation, release from their payment;

3.2.2. goods which before export were issued for free circulation with complete or partial exemption of customs duties and taxes in view of final consumption, except as specified, when such goods undergo to transaction on repair;

3.2.3. goods which consequence of export return of customs export payments turned out to be.

3.3. The goods placed under special customs procedure of external conversion can be subjected to regular forms of processing which aim at their preserving, improvement of their quality and trade dress, preparation them for distribution and resale.

3.4. According to the procedure of external conversion, equivalent goods consist of foreign goods which are processed instead of the internal goods placed under this procedure.

3.5. According to permission of customs authorities, some or all goods placed under special customs procedure of internal conversion and also products of conversion can be temporarily reexported for the purpose of their further conversion out of limits of customs area in accordance with the terms of special customs procedure of outward processing.

3.6. Measures of trade policy are not applied to the goods placed under special customs procedure of internal conversion, and also products of conversion and production wastes according to the legislation of the Azerbaijan Republic.

3.7. Production wastes and commodity remaining balance are located under customs procedure of export or are reimported, having undergone to conversion.

3.8. The customs clearance of production losses is not performed, but they are subject to customs control.

4. Identification of goods

4.1. Customs procedure of external conversion is applied only when, despite use of materials of production, it is possible to identify the goods placed under the procedure of external conversion with conversion products. If the goods placed under special customs procedure of external conversion according to Article 173 of the Customs code are replaced with equivalent goods, concerning the replaced goods identification measures are not carried out.

4.2. For the purpose of determination of availability in products of conversion of internal goods customs authorities, using the means provided in Article 87.2 of the Customs code perform measures of identification of goods.

4.3. Measures of identification of internal goods in products of conversion are determined by customs authority taking into account features of goods and transactions by conversion.

5. Issue of permission to goods placement under special customs procedure of external conversion

5.1. Permission to goods placement under special customs procedure of external conversion is issued to person in the following cases:

5.1.1. in the presence at customs authorities of opportunity to exercise control of special customs procedure of external conversion;

5.1.2. if issue of permission does not make negative impact on essential interests of local producers.

5.2. Permission to goods placement under special customs procedure of external conversion is issued to the following persons:

5.2.1. to residents;

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