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CUSTOMS CODE OF THE REPUBLIC OF TAJIKISTAN

of December 3, 2004

(as amended on 02-01-2020)

This Code, determining legal, economic and organizational basis of customs affairs, it is directed to protection of sovereignty and economic safety of the Republic of Tajikistan, activation of bonds of economy of the Republic of Tajikistan in system of the world economic relations, ensuring protection of the rights of citizens, business entities and state bodies and observance of obligations by them in the field of customs affairs.

Section I. General provisions

Chapter 1. Basic provisions

Article 1. Customs regulation and customs affairs in the Republic of Tajikistan

1. Customs regulation consists in establishment of procedure and rules in case of which observance persons exercise the right to movement of goods and vehicles through customs border of the Republic of Tajikistan (further - customs border).

Customs regulation is performed according to this Code and other regulatory legal acts of the Republic of Tajikistan.

2. The customs affairs represent set of the methods and means of ensuring of observance of measures of customs and tariff regulation, prohibitions and the restrictions set according to the legislation of the Republic of Tajikistan in the field of state regulation of foreign economic activity, connected with movement of goods and vehicles through customs border.

3. The common directorship of customs affairs is performed by the Government of the Republic of Tajikistan.

The authorized body concerning customs affairs provides direct realization in the customs purposes of tasks in the field of customs affairs and uniformity of application of the customs legislation of the Republic of Tajikistan by all customs authorities in the territory of the Republic of Tajikistan.

4. The Republic of Tajikistan participates in international cooperation in the field of customs regulation for the purpose of harmonization and standardization of the legislation of the Republic of Tajikistan with rules of international law and with the commonly accepted international practice.

Article 2. Customs area and customs border of the Republic of Tajikistan

1. The territory of the Republic of Tajikistan constitutes single customs area of the Republic of Tajikistan.

2. In the territory of the Republic of Tajikistan there can be free economic zones created according to the legislation of the Republic of Tajikistan which are part of customs area of the Republic of Tajikistan. The goods placed in the territory of free economic zones are considered as being out of customs area of the Republic of Tajikistan for the purposes of the application of customs duties, taxes, and also prohibitions and the restrictions of economic nature set by regulatory legal acts of the Republic of Tajikistan, except as specified, determined by this Code and other regulatory legal acts of the Republic of Tajikistan.

3. Limits of customs area of the Republic of Tajikistan, and also the limits of the territories specified in part 2 of this Article are customs border of the Republic of Tajikistan.

4. The customs border matches with Frontier of the Republic of Tajikistan, except for limits of the territories, this Article specified in part 2.

Article 3. Regulatory legal acts of the Republic of Tajikistan in the field of customs affairs

1. Regulatory legal acts of the Republic of Tajikistan in the field of customs affairs are based on the Constitution of the Republic of Tajikistan and consist of of this Code, the laws, regulatory legal acts which acceptance is provided by this Code, and also the international legal acts recognized by the Republic of Tajikistan;

2. The customs legislation of the Republic of Tajikistan governs the relations in the field of customs affairs, including the relation on establishment of procedure for movement of goods and vehicles through the customs border, the relations arising in the course of customs clearance and customs control, appeal of acts, actions (failure to act) of customs authorities and their officials, and also the relation on establishment and application of customs regimes, establishment, introduction, change and collection of customs payments.

3. If the international legal act recognized by the Republic of Tajikistan establishes other rules, than those which are provided by this Code are applied rules of this international legal act.

Article 4. Procedure for enforcement of regulatory legal acts of the Republic of Tajikistan in the field of customs affairs

Regulatory legal acts of the Republic of Tajikistan in the field of customs affairs become effective according to the procedure, provided by the Law of the Republic of Tajikistan "About regulatory legal acts".

Article 5. Retroactive effect of regulatory legal acts of the Republic of Tajikistan in the field of customs affairs

1. The regulatory legal acts regulating legal relationship in the field of customs affairs do not extend the action to the legal relationship which arose to their introduction in action, except as specified, when other is specified in acts or in acts of their introduction in action.

2. Norma, the subsidiary duties establishing or toughening responsibility or assigning to subjects of customs legal relationship, have no retroactive force.

3. The regulations mitigating responsibility conferred on participants of customs legal relationship have retroactive force.

Article 6. Requirements to acts of the customs legislation, other regulatory legal acts of the Republic of Tajikistan, acts of authorized body concerning customs affairs

1. Provisions of acts of the customs legislation, regulatory legal acts in the field of customs affairs shall be formulated so that each person precisely knew what it has rights and obligations, and also what actions when and in what procedure it is necessary to make when moving goods and vehicles through customs border.

2. Provisions of regulatory legal acts of authorized body concerning customs affairs, cannot contradict provisions of acts of the customs legislation and other regulatory legal acts of the Republic of Tajikistan or establish the requirements, prohibitions and restriction which are not provided by acts of the customs legislation and other regulatory legal acts of the Republic of Tajikistan.

3. Nobody can be brought to responsibility for violation of customs rules if this violation is caused by ambiguity and discrepancy of the precepts of law containing in regulatory legal acts in the field of customs affairs.

4. The regulatory legal acts of authorized body concerning customs affairs affecting the rights and legitimate interests of persons in the field of business and other economic activity can be appealed judicially according to the legislation of the Republic of Tajikistan.

Article 7. Application of measures of customs and tariff regulation and prohibitions and the restrictions set according to regulatory legal acts of the Republic of Tajikistan

In customs affairs measures of customs and tariff regulation and prohibitions and the restrictions set according to the regulatory legal acts of the Republic of Tajikistan operating on the date of adoption of the customs declaration are applied.

Article 8. Procedure for calculation of the terms established by this Code

1. Determination of day of the beginning and the day of the termination established by this Code of the terms determined for period of time or day of approach of event is made according to the procedure, provided by this Code.

2. If this Code does not establish special procedure for calculation of terms, the rules established by the legislation of the Republic of Tajikistan taking into account provisions of part 3 of article 129 of this Code are applied to determination of day of the beginning and day of the termination of terms in customs affairs.

Article 9. The relation to information obtained by customs authorities

1. Any information obtained by customs authorities according to customs it is normative - legal acts, other legal acts of the Republic of Tajikistan, acts of authorized body concerning customs affairs, it can be used only in the customs purposes.

2. Customs authorities and their officials, the other persons who got information access, specified regarding 1 this Article, by law or the agreements having no right to disclose, trade on, or to transfer to the third parties, including state bodies, information, component the state, commercial, bank, tax or protected by the law other secret, and other confidential information, except as specified, established by this Code, and other regulatory legal acts of the Republic of Tajikistan.

Customs authorities transfer information provided to them to the central executive bodies if such information is necessary for the specified bodies for the solution of the tasks assigned to them by the legislation of the Republic of Tajikistan, according to the procedure, approved between authorized body concerning customs affairs and the relevant central executive body, with observance of requirements of the legislation of the Republic of Tajikistan for protection of the state, commercial, bank, tax or protected by the law other secret and other confidential information.

Executive bodies, their officials, other persons who got by law information access, received from the customs authorities having no right to disclose, extend, trade on or to transfer to the third parties the specified information, except as specified, established by the legislation of the Republic of Tajikistan.

3. Information specified regarding 1 this Article component the state, commercial, bank, tax or protected by the law other secret and other confidential information, has the special modes of storage and access.

4. Loss of the documents containing the state, commercial, bank, tax or protected by the law other secrecy and other confidential information, disclosure of such information, its use for personal reasons or transfer to the third parties attract responsibility, stipulated by the legislation the Republic of Tajikistan.

5. Confidential information concerning export-import transactions of specific subjects of foreign economic activity is provided only to courts and bodies of pretrial investigation in connection with investigation of criminal cases.

Article 10. The basic concepts used in this Code

1. In this Code the basic concepts are used in the following values:

1) customs transactions - the separate actions concerning goods and vehicles made by persons and customs authorities in case of customs clearance of goods and vehicles;

2) taxes - the value added tax and excise levied by customs authorities in connection with movement of goods through customs border according to the legislation of the Republic of Tajikistan;

3) internal taxes - the value added tax and excise levied in case of turnover of goods in the territory of the Republic of Tajikistan according to the legislation of the Republic of Tajikistan;

4) carrier - the person transporting goods through customs border and (or) transportation of goods under customs control within customs area of the Republic of Tajikistan or being responsible for use of vehicles;

5) the customs broker (representative) - the intermediary making customs transactions from name and (or) at the request of the customs applicant or the other person to whom the obligation is assigned or which is granted the right to make customs transactions according to this Code;

6) commodity importation and (or) vehicles on customs area of the Republic of Tajikistan - the actual crossing by goods and (or) vehicles of customs border and all subsequent actions provided by this Code with goods and (or) vehicles before their release by customs authorities;

7) vehicles - any the river craft (including self-propelled and not self-propelled lash ships and barges, and also the submerged hydrofoil craft), the air-cushion vessel, the aircraft, the vehicle (including trail cars, semitrailer trucks and the combined vehicles) or unit of railway rolling stock which are used in international carriages for paid transportation of persons or for paid or free industrial or commercial transportation of goods, and also their regular spare parts, accessories and the equipment containing in their regular tanks fuels and lubricants and fuel if they are transported together with vehicles;

8) the customs applicant - person who declares goods or on behalf of which goods are declared;

9) the customs declaration - the document in the established form in which the data necessary for submission to customs authority according to this Code are specified;

10) movement through customs border of goods and (or) vehicles - making of actions for import to customs area of the Republic of Tajikistan or to export from this territory of goods and (or) vehicles in any manner;

11) illicit movement of goods and (or) vehicles through customs border - making of actions for import to customs area of the Republic of Tajikistan or to export from this territory of goods and (or), vehicles with violation of the procedure established by this Code;

12) release of goods - the action of customs authorities consisting in permission to interested persons to use and dispose of goods according to customs regime;

13) conditional release - release of goods and vehicles with restrictions and conditions on use and the order them;

14) authorized body concerning customs affairs the relevant state body authorized by the Government of the Republic of Tajikistan on ensuring direct realization in the customs purposes of tasks in the field of customs affairs and uniformity of application of the customs legislation of the Republic of Tajikistan by all customs authorities in the territory of the Republic of Tajikistan;

15) customs authorities - authorized body concerning customs affairs, and the divisions subordinated to it, except as specified, when customs authorities of foreign states are mentioned in this Code;

16) goods - any moved through customs border as in commercial, not for commercial purposes personal estate, and also moved through customs border the vehicles carried to immovable things. The vehicles specified in Item 7 of this part do not belong to goods;

17) domestic goods - the goods having the status for the customs purposes being in free circulation on customs area of the Republic of Tajikistan, that is the goods which are not exported from customs area of the Republic of Tajikistan completely made in the Republic of Tajikistan, the goods issued for free circulation on customs area of the Republic of Tajikistan and the goods made in the Republic of Tajikistan of the goods which are completely made or issued for free circulation on customs area of the Republic of Tajikistan;

18) foreign goods - the goods which are not domestic goods;

19) the goods which are under customs control - the foreign goods imported on customs area of the Republic of Tajikistan before their release for free circulation, the actual crossing of customs border by them when exporting or before their destruction and also domestic goods in case of their export from customs area of the Republic of Tajikistan before the actual crossing of customs border;

20) free circulation - turnover of goods on customs area of the Republic of Tajikistan without prohibitions and restrictions provided by the customs legislation of the Republic of Tajikistan;

21) customs control - set of the measures performed by customs authorities, including based on assessment and risk management for the purpose of ensuring compliance with the customs legislation of the Republic of Tajikistan;

22) customs regime - the customs procedure determining set of the requirements and conditions including procedure for application concerning goods and vehicles of customs duties, taxes, prohibitions and the restrictions set by regulatory legal acts of the Republic of Tajikistan and also the status of goods and vehicles for the customs purposes depending on the purpose of their movement through customs border and uses on customs area of the Republic of Tajikistan or beyond its limits;

23) customs procedure - set of the provisions providing procedure for making of transactions and determining the status of goods and vehicles for the customs purposes;

24) commodity exportation and (or) vehicles from customs area of the Republic of Tajikistan - submission of the customs declaration or making of the actions specified in the paragraph the second this Item which are directly directed to commodity exportation and (or) vehicles and also all subsequent actions provided by this Code with goods and (or) vehicles before the actual crossing of customs border by them.

Treat entrance (entrance) of the physical person leaving the Republic of Tajikistan to the customs control zone, entrance of the vehicle to the check point through Frontier of the Republic of Tajikistan for the purpose of its departure from customs area of the Republic of Tajikistan the actions which are directly directed to commodity exportation and (or) vehicles from customs area of the Republic of Tajikistan, delivery of goods to transport organizations or organizations of mail service of the international mailings for sending out of limits of customs area of the Republic of Tajikistan, the actions of person which are directly directed to the actual crossing of customs border by goods and (or) vehicles out of the places established according to the legislation of the Republic of Tajikistan;

25) the status of goods and vehicles for the customs purposes availability or lack of the prohibitions and restrictions for use and the order with goods and vehicles established by this Code;

26) interested persons are persons whose interests are infringed by decisions, actions (failure to act) of customs authorities concerning goods and (or) vehicles directly and individually if other does not follow from of this Code;

27) persons - legal entities and physical persons if other does not follow from of this Code;

28) foreign persons are persons who are not domestic persons;

29) domestic persons - the citizen of the Republic of Tajikistan, the stateless person having the permanent residence in the Republic of Tajikistan, the individual entrepreneur registered in the Republic of Tajikistan according to the legislation of the Republic of Tajikistan and also the legal entity created according to the legislation of the Republic of Tajikistan;

30) the domestic legal entity - the legal entity created according to the legislation of the Republic of Tajikistan;

31) the freight forwarder - person acting according to the freight forwarding agreement according to the civil legislation of the Republic of Tajikistan;

32) business documents - the invoice (invoice), specifications, shipping and pack lists and other documents used when implementing the foreign and other trade activity, and also for confirmation of transactions, the goods connected with movement through customs border;

33) customs papers - the documents constituted for the customs purposes;

34) transport (transportation) documents - the bill of lading, delivery note or other documents confirming availability and contents of the transportation agreement of goods and accompanying goods and vehicles in case of international carriages;

35) counterfeit goods - the goods containing the intellectual property items made with violation of the rights of the owner and (or) moved through customs border, protected according to the legislation of the Republic of Tajikistan;

36) the owner - person having exclusive rights on intellectual property item according to the legislation of the Republic of Tajikistan;

37) release suspension - prolongation of decision making term by customs authorities about the omission of the goods moved through customs border of the Republic of Tajikistan according to the chosen customs regime in the presence of suspicion that they are counterfeit;

38) the customs register of intellectual property items - the inventory, containing the intellectual property items protected according to the legislation of the Republic of Tajikistan;

39) Prohibitions and restrictions - measures for protection of economic interests of the Republic of Tajikistan when implementing foreign trade, in case of commodity importation on customs area of the Republic of Tajikistan, their export from this territory, including system of measures of export control, confirmation of conformity to standards and requirements for safety of goods, including the technical regulations, veterinary, phytosanitary, quarantine, sanitary and epidemiologic, pharmaceutical and radiation requirements, and also the certificate of conformity established according to the requirements of regulatory legal acts and (or) the international legal acts recognized by Tajikistan;

40) customs duty - the obligatory payment levied by customs authorities according to the legislation of the Republic of Tajikistan when moving goods through customs border of the Republic of Tajikistan.

2. All other concepts are applied in this Code in the values determined by other legal acts of the Republic of Tajikistan.

Chapter 2. The basic principles of movement of goods and vehicles through customs border

Article 11. Movement of goods (including currency and currency values) and vehicles through customs border of the Republic of Tajikistan

1. All persons on an equal basis have the right to movement of goods and vehicles through customs border according to the procedure, established by this Code, except as specified, provided by this Code, other regulatory legal acts of the Republic of Tajikistan and international legal acts recognized by the Republic of Tajikistan.

2. Goods and vehicles move through customs border according to the procedure, established by this Code.

The procedure for movement through customs border of currency of the Republic of Tajikistan, the securities nominated in currency of the Republic of Tajikistan, foreign currency and other currency values is regulated by this Code and other regulatory legal acts of the Republic of Tajikistan.

Article 12. Observance of prohibitions and restrictions when moving goods through customs border

1. The goods prohibited according to regulatory legal acts of the Republic of Tajikistan to import to customs area of the Republic of Tajikistan are detained by customs authorities and to them measures, stipulated by the legislation the Republic of Tajikistan are taken. If other is not provided by this Code or other regulatory legal acts of the Republic of Tajikistan, such goods are subject to immediate export from customs area of the Republic of Tajikistan. Export of the specified goods is made by carrier. In case of impossibility of export or non-realization of immediate export these goods are subject to the placement on warehouses of temporary storage or to other places which are customs control zones (Article 403), at the expense of persons specified in article 15 of this Code. The deadline of temporary storage of such goods constitutes three days if other term is not provided by other regulatory legal acts of the Republic of Tajikistan concerning separate types of goods. The order is made by the specified goods after this term according to Chapter 58 of this Code.

The goods limited to import to customs area of the Republic of Tajikistan are allowed to import (and in the cases provided by this Code, - are issued by customs authorities) in case of observance of the requirements and conditions established by the regulatory legal acts of the Republic of Tajikistan and international legal acts recognized by the Republic of Tajikistan.

2. The goods prohibited to export are not subject to the actual export from customs area of the Republic of Tajikistan.

The goods limited to export from customs area of the Republic of Tajikistan are allowed to export in case of observance of the requirements and conditions established by the regulatory legal acts of the Republic of Tajikistan and international legal acts recognized by the Republic of Tajikistan.

3. The expenses which arose at persons specified in article 15 of this Code, customs applicants, carriers or other persons in connection with observance of prohibitions and import restrictions of goods on customs area of the Republic of Tajikistan or their export from this territory are not compensated by customs authorities.

Article 13. Customs clearance and customs control

1. All goods and vehicles moved through customs border of the Republic of Tajikistan are subject to obligatory customs clearance and customs control according to the procedure and on conditions which are provided by this Code.

2. When implementing customs clearance and customs control customs authorities and their officials have no right to establish the requirements and restrictions which are not provided by acts of the customs legislation or other regulatory legal acts of the Republic of Tajikistan.

Article 14. Use and order of goods and vehicles

1. Nobody has the right to use and dispose of goods and vehicles before their release differently as according to the procedure and on conditions which are provided by this Code.

2. After release of goods and vehicles use and the order them are performed according to the declared customs regime.

Article 15. Obligation on making of customs transactions for release of goods

The obligation on making of customs transactions for release of goods if other is not established by this Code, is born:

1) if movement of goods through customs border is performed according to the external economic bargain concluded by domestic person - domestic person who concluded such external economic bargain either from name or at the request of which this bargain is concluded;

2) if movement of goods through customs border is performed without the conclusion of the external economic transaction by domestic person:

person having right of possession and (or) right to use by goods on customs area of the Republic of Tajikistan;

3) the other persons making in the quality sufficient according to the civil legislation of the Republic of Tajikistan and (or) this Code for making of legally significant actions from own name with the goods which are under customs control.

Article 16. Guarantees of proper execution of the obligations established by this Code

In the cases provided by this Code and other regulatory legal acts of the Republic of Tajikistan concerning goods customs authorities have the right to demand from persons of provision of guarantees for proper execution of obligations identified by this Code including in the form of providing customs payment according to Chapter 46 of this Code.

Chapter 3. Activities in the field of customs affairs

Article 17. Activities in the field of customs affairs

Activities of legal entities as customs carriers, owners of warehouses of temporary storage, owners of customs warehouses, owners of duty-free shops, Authorized Economic Operator and customs brokers (representatives) are allowed on condition of their inclusion respectively in the Register of customs carriers, the Register of owners of warehouses of temporary storage, the Register of owners of customs warehouses, the Register of owners of duty-free shops, the Register of Authorized Economic Operators or the Register of customs brokers (representatives) (further in this Chapter registers of persons performing activities in the field of customs affairs).

Article 18. Registers of persons performing activities in the field of customs affairs

1. Registers of persons performing activities in the field of customs affairs are kept by authorized body concerning customs affairs according to the procedure, determined by this body.

2. The authorized body concerning customs affairs, shall provide regular, at least once in three months, publication in the official publications and on the official site on the Internet of registers of persons performing activities in the field of customs affairs.

Article 19. Inclusion of legal entities in registers of persons performing activities in the field of customs affairs

1. Inclusion of legal entities in registers of persons performing activities in the field of customs affairs is performed on the conditions established by this Code. For inclusion in the specified registers the payment is not levied.

2. For inclusion in one of registers of persons performing activities in the field of customs affairs, the legal entity files in customs authority the petition in writing containing the data provided by this Code and submits the documents confirming the data specified in this statement according to the list established by this Code.

3. The documents provided by part 2 of this Article can be presented in the form of the originals or copies certified in accordance with the established procedure.

Upon termination of consideration of the application the customs authority shall return to the applicant according to its requirement originals of the submitted documents.

4. The customs authority considers the application in time, not exceeding 30 days from the date of its obtaining. The customs authority sends to authorized body concerning customs affairs the conclusion for decision making about inclusion of the applicant in the corresponding register. The decision of authorized body concerning customs affairs is drawn up by issue by customs authority to the applicant of the certificate on inclusion in such register. The applicant has the right to perform the related activity in the field of customs affairs from the date of receipt of the certificate.

The customs authority has the right to refuse to the applicant about inclusion in the corresponding register only in case of non-compliance with the conditions of inclusion in the corresponding register provided by this Code. The decision on refusal is carried to the applicant in writing without delay after its acceptance.

5. The customs authority considering the application having the right to request from the third parties and also state bodies have documents confirming the data specified by the applicant. Specified persons shall within 10 days from the date of receipt of request submit required documents.

Article 20. The certificate on inclusion in one of registers of persons performing activities in the field of customs affairs

1. The certificate on inclusion in one of registers of persons performing activities in the field of customs affairs (further in this Chapter - the certificate), is issued in the form determined by authorized body in the field of customs affairs. The certificate shall contain the data provided by this Code. The certificate is not subject to transfer to other person.

2. About change of the data specified in the statement provided by part 2 of article 19 of this Code or in the documents attached to it, the legal entity (his legal successor) included in one of registers of persons performing activities in the field of customs affairs shall report to customs authority in writing in five-day time from the date of approach of the corresponding events or from the date of when person knew of their approach.

The customs authority within five working days checks compliance of again specified data to the conditions established for inclusion of the legal entity in the corresponding register and if the data which are subject to specifying in the certificate change considers question of issue of the new certificate according to the procedure established by part 4 of article 19 of this Code.

3. The certificate can be withdrawn by customs authority only in the cases provided by Articles 98, of 113, of 145, 231 and part 4 Articles 263 of this Code.

The decision on withdrawal of the certificate is brought by customs authority to the attention of the legal entity on whom such decision is made, in writing with motivated reasons for such decision no later than the day following behind day of its acceptance. The specified decision is handed to the head or other authorized representative of the legal entity on receipt or otherwise, confirming the fact and the date of receipt of this decision. If specified persons evade from receipt of the specified decision, it goes by mail the registered mail.

The decision on withdrawal of the certificate becomes effective after 15 days from the date of pronouncement of such decision.

The form of the decision on withdrawal of the certificate affirms authorized body concerning customs affairs.

4. The withdrawal of the certificate attracts exception of the legal entity performing activities in the field of customs affairs of the corresponding register.

5. The application for inclusion in the corresponding register after withdrawal of the certificate can be submitted after elimination of the reasons which formed the basis for such response, and in case of withdrawal of the certificate because of numerous involvement of the legal entity to the administrative responsibility - after the term during which person is considered subjected to administrative punishment.

Article 21. Exception of the legal entity of registers of persons performing activities in the field of customs affairs

1. The legal entity is subject to exception of registers of persons performing activities in the field of customs affairs:

1) at the request of the specified person from the date of following behind day of receipt of the statement of person by customs authority in writing about exception of the corresponding register;

2) after effective period of the certificate established by part 2 Articles 96, part 3 Articles 111, part 2 Articles 142, part 3 of Article 229 and part 3 Articles 263 of this Code, from the date of, the expiration of such term following behind day;

3) in case of decision making about withdrawal of the certificate from the date of entry into force of such decision;

4) in case of liquidation of the legal entity from the date of following behind day of entering by registering body into the Unified State Register of Legal Entities of record that the legal entity is in process of liquidation according to the legislation of the Republic of Tajikistan;

5) in case of the termination of activities of the legal entity as a result of reorganization, except for its transformations, from the date of, following behind day when reorganization of the legal entity is considered the Republic of Tajikistan completed according to the legislation.

2. The exception of the legal entity of registers of persons performing activities in the field of customs affairs does not exempt this person (his legal successor) from obligation to complete customs transactions on transportation or storage of the goods which are under customs control or to make other actions which obligation on making arose to exception of the legal entity of the corresponding register, according to the procedure established by this Code.

Chapter 4. Informing and consultation

Article 22. Receipt of information on the reasons of the made decision, committed action (failure to act)

1. Person on whom the customs authority or its official makes the decision or is made action, and also person towards whom the decision is not taken or the action which is subject to making is not made during fixed term, has the right to make inquiry in this customs authority about the reasons and about the bases of the made decision or committed action or about the reasons of rejection of the decision or not making of action if it affects the rights and legitimate interests of specified persons directly and individually.

2. The request shall be sent within six months from the date of decision making, making of action (failure to act) or the expiration of their acceptance or making or from the date of when person knew of the made decision or committed action (failure to act).

3. The interested person can make inquiry about provision of necessary information, as in oral, and in writing. The oral request is subject to consideration by customs authority in day of receipt of the specified request. In case of submission of the written request the answer shall be given in writing within 10 days from the date of receipt of the specified request.

Article 23. Information on regulatory legal acts in the field of customs affairs

1. Authorized body concerning customs affairs, and other customs authorities provide open free entry, including with use of information technologies, information stands, board, booklets and other printed materials, and also the video, audio-and other technical means used to distribution of information to information on the existing legal acts in the field of customs affairs.

2. Customs authorities provide information access about the prepared legal acts, and also about not become effective changes and amendments in legal acts in the field of customs affairs, including with use of information technologies, except as specified, when the prior notice of the prepared legal acts interferes with carrying out customs control or to promote decrease in its efficiency.

3. The authorized body concerning customs affairs, provides publication in the official publications of the legal acts adopted by this body and also acts of the customs legislation and other regulatory legal acts of the Republic of Tajikistan in the field of customs affairs.

Article 24. Consultation on the questions of customs affairs and other questions entering competence of customs authorities

1. Customs authorities advise interested persons concerning customs affairs and to other questions entering competence of these bodies. The chief of customs authority (person, it replacing) determines the officials of customs authority authorized on carrying out consultations. Information on request of the interested person is submitted within perhaps short terms, but no later than one month from the date of obtaining" the specified request.

In case of consultation not only required information, but also any other relevant information which the customs authority will consider it expedient to inform the interested person shall be provided.

2. Consultation by customs authorities is performed as in oral, and is in writing free. Upon the demand of the interested person the customs authority shall provide information in writing which is not the basis for decision making or making of action (failure to act) by customs authorities when implementing customs transactions concerning goods and (or) vehicles.

3. Customs authorities do not bear liability for damages, caused owing to misstatement of the text of the legal act published without their permission and control is equal as for the losses caused owing to the unqualified consultations rendered by persons which are not authorized on their carrying out.

Chapter 5. Customs statistics

Article 25. Customs statistics of foreign trade of the Republic of Tajikistan

1. For the purpose of the analysis of condition of foreign trade of the Republic of Tajikistan, control of receipt in the government budget of customs payments, currency exchange control, the analysis of condition, dynamics and tendencies of development of foreign trade of the Republic of Tajikistan, its trade and payment balances and economy in general customs authorities conduct collection and processing of data on movement of goods through customs border and provide data of customs statistics of foreign trade of the Republic of Tajikistan to the Government of the Republic of Tajikistan and other bodies which are determined by the legislation of the Republic of Tajikistan.

The authorized body concerning customs affairs, provides data of customs statistics of foreign trade of the Republic of Tajikistan to the international organizations according to the international legal acts recognized by the Republic of Tajikistan and the legislation of the Republic of Tajikistan.

The authorized body concerning customs affairs, publishes data of customs statistics of foreign trade of the Republic of Tajikistan according to the procedure and terms which are determined by the Government of the Republic of Tajikistan.

2. The customs statistics of foreign trade of the Republic of Tajikistan is conducted according to this Code and other regulatory legal acts of the Republic of Tajikistan.

3. The customs statistics of foreign trade of the Republic of Tajikistan is conducted according to the methodology providing comparability of data of mutual trade between the Republic of Tajikistan and its foreign trade partners.

Article 26. Special customs statistics

1. For the purpose of providing the solution of the tasks assigned to customs authorities with the specified bodies the special customs statistics according to the procedure which is established by authorized body concerning customs affairs is conducted.

2. Data of special customs statistics are used by customs authorities only for the customs purposes.

Article 27. The documents and data used for the statistical purposes

1. For the statistical purposes the documents and data represented by persons according to provisions of this Code are used.

2. Provisions, stipulated in Clause the 9th of this Code extend to information used for the statistical purposes.

Chapter 6. Country of goods' origin. Commodity nomenclature of foreign economic activity

Article 28. Scope of this Chapter

1. Determination of the country of goods' origin is made according to provisions of this Chapter in all cases when application of measures of customs and tariff regulation and prohibitions and the restrictions set according to regulatory legal acts of the Republic of Tajikistan depends on the country of goods' origin.

2. Rules of determination of the country of goods' origin are established for the purpose of application of tariff preferences or not preferential measures of trade policy.

Article 29. Determination of the country of goods' origin

1. The country in which goods were completely made (Article 30) is considered the country of goods' origin or are subjected to sufficient conversion (Article 31) according to the criteria established by this Code, or according to the procedure, determined by this Code. At the same time the group of the countries, either custom unions of the countries, or the region or part of the country can be understood as the country of goods' origin if there is need of their allocation for the purposes of determination of the country of goods' origin.

2. At the request of the customs applicant or other interested person customs authorities make the provisional solution on determination of the country of goods' origin according to Articles 41-44 of this Code.

Article 30. The goods which are completely made in this country

As the goods which are completely made in this country are considered:

1) the minerals extracted from subsoil of this country in its territorial sea or on its seabed;

2) the products of plant origin which are grown up or collected in this country;

3) the animals who were born and grown up in this country;

4) products received in this country from the animals who are grown up in it;

5) products received as a result of hunting and fishing trade in this country;

6) products of sea fishing trade and other products of river trade received by the vessel of this country;

7) products received onboard the overworking vessel of this country only from products specified in Item 6 of this Article;

8) products received from seabed or from sea subsoil outside the territorial sea of this country provided that this country has exclusive rights on development of this river bottom or this sea subsoil;

9) the waste and scrap (secondary raw materials) received as a result of production or other operations on conversion in this country, and also which were in the use of product, collected in this country and suitable only for conversion in raw materials;

10) products of high technologies received on the space objects which are in space if this country is the state of registration of the corresponding space object;

11) the goods made in this country only of products specified in Items 1-10 of this Article.

12) the electric power developed in the territory of this country.

Article 31. Criteria of sufficient conversion

1. If two countries and more participate in production of goods, the country in which the last transactions on conversion or production of goods answering to criteria of sufficient conversion according to provisions of this Article were performed is considered the country of goods' origin.

2. If concerning separate types of the goods or any country of feature of determination of the country of goods' origin imported on customs area of the Republic of Tajikistan especially do not make a reservation according to part 4 of this Article, the general rule is applied: the goods are considered the events from this country if as a result of implementation of transactions on conversion or production of goods there was change of classification code of goods according to the Commodity nomenclature of foreign economic activity at the level of any of the first four signs.

3. Irrespective of the provisions established by part 2 of this Article do not answer criteria of sufficient conversion:

1) transactions on ensuring safety of goods during their storage or transportation;

2) transactions on preparation of goods for sale and transportation (division of batch, forming of sendings, sorting, repacking);

3) simple assembly transactions and other transactions which implementation significantly does not change goods condition, according to the list determined by the Government of the Republic of Tajikistan;

4) mixing of goods; coming from the different countries if characteristics of end products significantly do not differ from characteristics of the mixed goods.

4. For determination of the country of goods' origin are also used according to the procedure, determined by the Government of the Republic of Tajikistan, the following criteria of sufficient conversion:

1) accomplishment of the certain production or technological operations sufficient in order that the country where these transactions took place was considered as the country of goods' origin;

2) change in value of goods when the percentage cost portion of the used materials or value added reaches the fixed share in the price of end products (the rule of ad valorem share).

5. In case of establishment of procedure for use of criteria of sufficient conversion for the separate goods imported from the countries to which the Republic of Tajikistan provides tariff preferences for the purpose of provision of tariff preferences the Government of the Republic of Tajikistan has the right to determine conditions of application of rules of direct purchase and direct shipment.

Article 32. Features of determination of the country of goods' origin

1. Goods in the sorted or not collected type, their shipments delivered by several batches because of impossibility one batch owing to working or transportation terms, and also goods which batch is divided into several batches as a result of mistake shall be considered at the request of the customs applicant as single goods in case of determination of the country of goods' origin.

2. Conditions of application of provisions of part of 1 this Article are:

1) the prior notice of customs authority of the goods in the sorted or not collected type delivered by several batches with indication of the reasons of such delivery and submission of the specification of each batch with indication of classification codes of goods according to the Commodity nomenclature of foreign economic activity, the cost and the country of goods' origin entering each batch, or documentary confirmation of inaccuracy of division of goods into several batches;

2) delivery of all batches from one country by one supplier;

3) declaring of all batches to one customs authority;

4) the import to customs area of the Republic of Tajikistan of all batches in time which is not exceeding one year from the date of adoption of the customs declaration by customs authority or the expiration of terms of its giving concerning the first batch. On motivated request of the customs applicant the specified term is prolonged by customs authority for time necessary for import of all batches of these goods.

3. Accessories, spare parts and tools, held for use by machines, the equipment, devices or vehicles, are considered coming from the same country, as the machine, the equipment, devices or vehicles provided that these accessories, spare parts and tools are imported and used together with the specified machines, the equipment, devices or vehicles in picking and quantity which are usually delivered with these devices.

4. Packaging in which the goods are imported on customs area of the Republic of Tajikistan is considered coming from the same country, as goods, except as specified, when packaging is subject to declaring separately from goods. In these cases the country of source of packaging is determined separately from the country of goods' origin.

Article 33. Confirmation of the country of goods' origin

1. As a witness goods origins from this country customs authority have the right to require submission of the documents confirming goods origin in cases, stipulated in Article the 36th of this Code.

2. The documents confirming goods origin from this or that country are the declaration on goods origin (Article 34) or in the cases determined by the Government of the Republic of Tajikistan, the certificate of origin (Article 35).

Article 34. Declaration on goods origin

1. As the document certifying the country of goods' origin according to this Code the declaration on goods origin constituted in any form can serve provided that in it the data allowing to determine the country of goods' origin are specified. As such declaration the business or any other documents concerning goods, containing the statement for the country of goods' origin made by the manufacturer, the seller or the exporter in connection with commodity exportation can be used.

2. If in the declaration on goods origin of the data on the country of goods' origin are based on other criteria, than those which are applied in the Republic of Tajikistan (Article 30 and 31), the country of goods' origin is determined according to the criteria applied in the Republic of Tajikistan.

Article 35. Certificate of origin

1. The certificate of origin - the document unambiguously testimonial of the country of goods' origin and issued by competent authorities or the organizations of this country or country of export if in the country of export the certificate is issued on the basis of the data received from the country of goods' origin.

If in the certificate of origin of the data on the country of goods' origin are based on other criteria, than those which are applied in the Republic of Tajikistan (Article 30 and 31), the country of goods' origin is determined according to the criteria applied in the Republic of Tajikistan.

2. In case of commodity exportation from customs area of the Republic of Tajikistan the certificate of origin is issued by the bodies or the organizations authorized by the Government of the Republic of Tajikistan if the specified certificate is necessary under the terms of the contract, by national rules of the country of commodity importation or if availability of the specified certificate is provided by the international legal acts recognized by the Republic of Tajikistan.

The bodies and the organizations which issued the certificate of origin shall store its copy and other documents based on which the goods origin, four years from the date of its issue is certified.

3. The certificate of origin is submitted along with the customs declaration and other documents in case of customs clearance of the goods imported on customs area of the Republic of Tajikistan. When losing the certificate the certified duplicate is accepted it officially.

4. If the certificate of origin is not properly drawn up (there are erasures, blots or not certified corrections, there are no necessary signatures or seals, data in the certificate do not allow to establish their relation to the declared goods, in the certificate the country of goods' origin or criteria based on which the conclusion is drawn on the country of goods' origin are ambiguously specified if specifying of such criteria is obligatory according to the international legal acts recognized by the Republic of Tajikistan or regulatory legal acts of the Republic of Tajikistan) or if signs of the fact that the certificate contains false information customs authority has the right to address competent authorities or the organizations of the country which issued the certificate of origin, with request to submit additional documents or clarifications were found.

5. The customs authority has the right to address competent authorities or the organizations of the country which issued the certificate of origin, with request to submit additional documents or clarifications also for the purpose of carrying out selective check. Conducting such check does not interfere with release of goods based on the data on the country of their origin declared in case of customs clearance.

Article 36. Submission of the documents confirming the country of goods' origin

1. In case of commodity importation on customs area of the Republic of Tajikistan the document confirming the country of goods' origin is submitted if the Republic of Tajikistan provides to country of source of these goods tariff preferences according to the regulatory legal acts of the Republic of Tajikistan and international legal acts recognized by the Republic of Tajikistan. In the specified case the document confirming the country of goods' origin is submitted to customs authority along with submission of the customs declaration. At the same time provision of tariff preferences can be caused by need of submission of the certificate of origin in the certain form provided by the regulatory legal acts of the Republic of Tajikistan and international legal acts recognized by the Republic of Tajikistan.

Customs authorities have the right to demand to submit the document confirming the country of goods' origin in other cases only in case of detection of signs of the fact that the declared data on the country of goods' origin which influence application of rates of customs duties of taxes and (or) prohibitions and the restrictions set according to regulatory legal acts of the Republic of Tajikistan are doubtful.

2. Regardless of provisions of part of 1 this Article submission of the document confirming the country of goods' origin is not required:

1) if the goods imported on customs area of the Republic of Tajikistan are declared to customs regime of the international customs transit or customs regime of temporary import with full relief from payment of customs duties, taxes, except as specified, when the customs authority finds signs of the fact that the country of goods' origin is the country which goods are prohibited to import to the Republic of Tajikistan or to transit through its territory according to the international legal acts recognized by the Republic of Tajikistan or regulatory legal acts of the Republic of Tajikistan;

2) if total customs value of the goods moved through customs border, sent at the same time by the same method the same sender to one receiver in one vehicle, on one commodity-transport delivery note, does not exceed 400 indicators for calculations;

3) if goods move through customs border physical persons according to Chapter 37 of this Code;

4) in other cases provided by the international legal acts recognized by the Republic of Tajikistan or regulatory legal acts of the Republic of Tajikistan.

Article 37. Additional terms of release of goods in case of determination of the country of their origin

1. Or in cases of detection of signs of the fact that the submitted documents are processed in an inadequate way and (or) contain false information in cases of lack of the documents confirming the country of goods' origin, before submission of the documents confirming the country of goods' origin or clarifications:

1) concerning goods customs duties at the rates applied to the goods coming from the countries, the trade and political relations with which do not provide regime of the most favored nation, are subject to payment if the customs authority finds signs of the fact that the country of goods' origin is the country, the trade and political relations with which do not provide regime of the most favored nation, or ensuring payment of customs duties at the specified rates is provided;

2) release of goods is performed on condition of representation by the customs applicant of the documents confirming observance of the set restrictions, or ensuring payment of the anti-dumping or compensatory duty if the customs authority finds the signs specifying that the country of goods' origin is the country from which on import restrictions according to regulatory legal acts of the Republic of Tajikistan or the international legal act recognized by the Republic of Tajikistan are set;

3) release of goods is not performed only in cases if the customs authority finds the signs specifying that the country which goods are prohibited to import to the Republic of Tajikistan according to the international legal acts recognized by the Republic of Tajikistan and (or) regulatory legal acts of the Republic of Tajikistan can be the country of goods' origin.

2. To the goods specified in Item of 1 part of 1 this Article it is applied the prefential treatment or regime of the most favored nation on condition of confirmation of country of source of these goods before the expiration of one year from the date of adoption of the customs declaration by customs authority (is recovered). In this case return of paid amounts of customs duties, taxes is performed according to article 397 of this Code.

Article 38. Commodity nomenclature of foreign economic activity

1. The commodity nomenclature of foreign economic activity affirms the Government of the Republic of Tajikistan, proceeding from the goods classification systems accepted in the international practice.

2. The commodity nomenclature of foreign economic activity is applied to implementation of measures of customs and tariff and non-tariff regulation and other types of foreign economic activity, maintaining customs statistics of foreign trade of the Republic of Tajikistan.

Article 39. Maintaining the Commodity nomenclature of foreign economic activity

The authorized body concerning customs affairs performs maintaining the Commodity nomenclature of foreign economic activity.

Authorized body concerning customs affairs:

1) represents the Republic of Tajikistan in the international organizations regarding development, change, amendment, interpretation and application of the international basis of the Commodity nomenclature of foreign economic activity;

2) monitors changes and amendments of the international basis of the Commodity nomenclature of foreign economic activity, the international explanations and decisions on interpretation of this basis;

3) makes the offer in the Government of the Republic of Tajikistan on reduction of the Commodity nomenclature of foreign economic activity in compliance with its international basis;

4) provides preparation of offers with the interested state bodies on development, changes and amendments of the Commodity nomenclature of foreign economic activity;

Develops 5) and supports control copy of the Commodity nomenclature of foreign economic activity in the staticized condition;

6) is provided by publication, including on the official site on the Internet, the Commodity nomenclature of foreign economic activity, the international explanations and decisions on interpretation of the international basis;

Develops 7), claims and provides publication, including on the official site on the Internet, decisions, obligatory for execution, on classification of separate goods;

8) performs other functions necessary for maintaining the Commodity nomenclature of foreign economic activity.

Article 40. Classification of goods

1. Goods in case of their declaring to customs authorities (Chapter 14) classifications are subject, that is concerning goods the classification code (classification codes) is determined by the Commodity nomenclature of foreign economic activity.

2. At the request of the customs applicant customs authorities make the provisional solution on classification of goods according to Articles 41-44 of this Code.

3. In case of establishment of abuse of regulations of classification of goods in case of their declaring the customs authority has the right to perform classification of goods independently.

4. The authorized body concerning customs affairs makes decisions on classification of separate types of goods and provides their publication, including on the official site on the Internet.

5. Decisions of customs authorities on classification of goods are obligatory. The customs applicant has the right to appeal such decisions according to Chapter 7 of this Code.

6. The authorized body concerning customs affairs performs maintaining the database of provisional solutions on classification of goods.

Article 41. Adoption of the provisional solution

1. Authorized body concerning customs affairs and the customs authorities determined by it at the request of the interested person make the provisional solution on classification of goods according to the Commodity nomenclature of foreign economic activity on specific goods, on goods origin from the specific country (country of goods' origin).

2. The form and procedure for adoption of the provisional solution are determined by authorized body concerning customs affairs.

3. Provisional solutions, except for information, component the state, commercial, bank, tax and protected by the law other secret, or other confidential information concerning the interested person are posted on the official site on the Internet of authorized body concerning customs affairs.

Article 42. Request about adoption of the provisional solution

1. Person interested in adoption of the provisional solution sends the inquiry about adoption of the provisional solution constituted in writing to the relevant customs authority.

The specified request shall contain all data necessary for adoption of the provisional solution. Tests and/or samples of goods, their commercial name, the name of the manufacturer of goods, their description, photos, drawings, drawings, business, technical and other documents shall be applied to request.

Request about adoption of the provisional solution is reviewed in time, the established Law of the Republic of Tajikistan "About appeals of physical persons and legal entities".

2. If the data provided by the applicant in request about adoption of the provisional solution are insufficient for adoption of the provisional solution, the customs authority within 30 days from the date of receipt of such request notifies the applicant on need of provision of the additional information and establishes term for its provision which shall not exceed 30 days. By not provision of the additional information at the scheduled time the request about adoption of the provisional solution is denied.

The request about adoption of the provisional solution is denied if the documents attached to it and provided additional information requested by the customs authority reviewing request about adoption of the provisional solution contain contradictory information.

The request variation about adoption of the provisional solution does not interfere with the repeated address of the applicant with request about adoption of the provisional solution on condition of elimination of the reasons which formed the basis for variation of the specified request.

Article 43. Legal value and effective period of the provisional solution

The provisional solution is obligatory for all customs authorities. The provisional solution is effective within three years from the date of its acceptance if it is not changed or is not withdrawn or its action is not stopped according to Article 44 of this Code.

Article 44. Cancellation, change or withdrawal of the provisional solution

1. Customs authorities can make the decision on cancellation, on change or withdrawal of the provisional solution made by them or subordinate customs authorities (to change or withdraw the provisional solution made by them or subordinate customs authorities), only in the cases established by this Article.

The decision on cancellation, on change or withdrawal of the provisional solution goes to the person to whom the provisional solution, in writing no later than the day following behind day of decision about cancellation, about change or withdrawal of the provisional solution is issued.

2. The decision on cancellation of the provisional solution is made if such provisional solution is made on the basis of the forgery documents submitted by the applicant. The decision on cancellation of the provisional solution becomes effective from the date of adoption of the provisional solution.

3. Change of the provisional solution is made in case of change of the Commodity nomenclature of foreign economic activity or identification of the mistakes made in case of adoption of the provisional solution.

Change becomes effective in time, specified in the decision on change of the provisional solution, but not earlier than in three months from the date of decision making about change of the provisional solution.

4. The made provisional solution can be withdrawn:

1) in case of change of the Commodity nomenclature of foreign economic activity, adoption of the classification decisions by World Customs Organization obligatory for application in the Republic of Tajikistan;

2) if the international legal acts recognized by the Republic of Tajikistan or regulatory legal acts of the Republic of Tajikistan concerning questions of determination of the country of goods' origin establish other requirements and conditions of determination of the country of goods' origin.

The decision on withdrawal of the provisional solution shall be made no later than three days after official publication of above-mentioned acts and becomes effective along with them.

5. The decision on change or cancellation of the provisional solution by determination of the country of goods' origin can be reviewed by court.

Chapter 7. Appeal of decisions, actions (failure to act) of customs authorities and their officials

Article 45. Right to appeal

Any person has the right to appeal the decision, action (failure to act) of customs authority or its official if such decision, by action (failure to act), according to this person, violates its rights, freedoms or legitimate interests, to it obstacles to their realization are created or any obligation is illegally assigned to it.

Article 46. Procedure for appeal

1. Decisions, actions (failure to act) of customs authorities or their officials can be appealed in customs authorities, prosecutor's office and (or) in court.

Submission of the claim to the decision, action (failure to act) of customs authority or its official in customs authorities does not exclude possibility of simultaneous or subsequent submission of the claim of similar content in prosecutor's office or court. The claim to the decision, action (failure to act) of customs authority or its official submitted to customs authorities, to prosecutor's office or court is considered by the same bodies.

2. The procedure for giving, procedure for consideration and procedure for permission of the claims sent to prosecutor's office and to courts are determined by the legislation of the Republic of Tajikistan.

3. The procedure for giving, procedure for consideration and procedure for permission of the claims to decisions sent to customs authorities, actions (failure to act) of customs authorities or their officials are established by this Chapter and applied in case of appeal of any decisions, actions (failure to act) of customs authorities or their officials, except for resolutions of customs authorities (officials of customs authorities) on cases on administrative offenses.

Article 47. Procedure for submission of the claim to the decision, action (failure to act) of customs authority or its official in customs authorities

1. The claim to the decision, action (failure to act) of customs authority moves in higher customs authority.

The claim to the decision, action (failure to act) of the official of customs authority moves in customs authority in which it serves (replaces the state position) this person, and on the decision, action (failure to act) of the chief of customs authority - in higher customs authority.

The claim to the decision, action (failure to act) of customs authority or its official can be submitted as the decision is direct in higher customs authority, and through customs authority, action (failure to act) of which or the chief of which is appealed.

2. Customs authority, about the decision, action (failure to act) of which or the chief of which the complaint is made, sends it to higher customs authority together with confirmatory materials in five-day time from the date of its receipt.

In cases when the customs authority which received the complaint to the decision, action (failure to act) of customs authority or its official is not competent it to consider, it shall send it to five-day time in customs authority which shall consider it according to this Article, with the notification in writing of person who made the complaint.

3. The claim to the decision, action (failure to act) of authorized body concerning customs affairs moves in this body.

Article 48. Submission due dates of the claim to the decision, action (failure to act) of customs authority or its official

The claim to the decision, action (failure to act) of customs authority or its official can be submitted within one month, and in cases of appeal of the decision on imposing of administrative punishment within ten days:

1) from the date of when person knew or it owed become known of violation of its rights, freedoms or legitimate interests, creation of obstacles to their realization or illegal assignment on it to any obligation;

2) from the date of the expiration of fixed term for acceptance by customs authority or its official of the decision or making of action, acceptance or making of which is provided according to this Code.

Article 49. Recovery of term for submission of the claim to the decision, and action (failure to act) of customs authority or its official

1. In case of the omission on reasonable excuses of term for appeal this term according to the statement of person who addressed with the claim to the decision, action (failure to act) of customs authority or its official, can be recovered by customs authority, competent to consider this claim.

2. Recovery of the passed term for appeal is expressed in the actual acceptance to consideration of the claim to the decision, action (failure to act) of customs authority or its official.

Article 50. Form and content of the claim to the decision, action (failure to act) of customs authority or its official

1. The claim to the decision, action (failure to act) of customs authority or its official moves in writing and shall be signed by person who addressed with the claim.

2. Person who addressed with the claim to the decision, action (failure to act) of customs authority or its official can not submit documents by which the circumstances specified in this claim are confirmed. If essential value for consideration of the specified claim has idea of such documents and these documents are absent in customs authority, the decision, action (failure to act) of which or the official of which are appealed, the customs authority considering the specified claim having the right to request them from person which submitted it. In this case the term of consideration of the claim to the decision, action (failure to act) of customs authority or its official stops before representation by person of the documents requested by customs authority, but no more than for three months. In case of non-presentation by person of the documents requested by customs authority the decision according to the specified claim is made without arguments in confirmation of which documents were not submitted.

Article 51. Effects of submission of the claim to the decision, action of customs authority or its official

1. Submission of the claim to the decision, action of customs authority or its official does not stop execution appealed decisions, actions.

2. In the presence of good causes to believe that appealed the decision, action do not correspond to the legislation of the Republic of Tajikistan and also if not suspension of execution of the decision, actions can have irreversible nature, the customs authority considering the claim having the right to suspend fully or partially execution appealed decisions, actions before decision making on the substance of the claim.

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