Document from CIS Legislation database © 2003-2019 SojuzPravoInform LLC

CUSTOMS CODE OF THE REPUBLIC OF TAJIKISTAN

of December 3, 2004

(The last edition from 04-04-2019)

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
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.

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