Approved by the Order of the State Customs Committee on December 25, 1997 No. 1105

The instruction about filling of the customs receipt order and collection of customs duties in case of its application

1. General provisions

1.1. This Instruction determines rules of filling of the customs receipt order and appendices to it, and also collections of customs duties by application of the customs receipt order and appendices to it. 1.2. The form of the customs receipt order (further - TPO) is the form of the strict reporting and is filled in with the official (the executive inspector) in triplicate. The first copy is stored in the customs authority which made the decision on calculation of customs payments, the second copy according to procedure for storage of other forms of the strict reporting - in accounts department, the third copy is transferred to the payer.

The TPO forms are produced by typographical method on glossy paper and have sequence numbers. Account of the drawn-up forms is kept in the special magazine in departments of financial accounting and the reporting of customs authorities (in the customs which does not have this structure - in financial and tariff departments). Filling and storage of the magazine, issue of forms are performed according to the existing operating procedure over forms of the strict reporting. The register of the drawn-up forms is conducted according to calendar. The magazine is numbered, proshnurovyvatsya, signed in advance by the chief and the chief accountant (the chief of financial and tariff department) of customs authority and sealed.

1.3. TPO can be applied by legal entities and physical persons on the following payments:

- for collection by executive body on customs affairs of the Azerbaijan Republic of charges on provision of licenses and recovery of action of licenses;

- for collection of charges for issue of competence certificates to specialists in customs clearance and recovery of certificates;

- for collection of customs duties for storage of goods;

- for collection of customs duties for customs escort of goods;

- for payment for informing and consultation;

- for customs payments at the single rate;

- for collection of payment for adoption of provisional solutions;

- for collection of payment for participation in customs auctions.

If the customs clearance is performed by means of the Cargo customs declaration, then to calculation and collection of customs payments of TPO is not applied.

1.4. In case of shortage of the place for creation of the inventory or payments additional sheets TPO are filled in.

1.5. The additional leaf of the customs receipt order (further - DTPO) consists of two glossy sheets and it is not considered the form of the strict reporting. DTPO is filled with the official (executive person) of customs authority in duplicate and applied to the first and second copy of TPO stored in customs authority. DTPO is considered integral part of the customs receipt order and can be used as appendix to TPO only after it is numbered.

1.6. Filled with TPO and DTPO are stored within three years according to rules of record keeping. DTPO is considered the document of the strict reporting from the moment of its execution and description of the information number with TPO.

2. Rules of collection of customs payments using TPO

Payments for all payment types using TPO are conducted in manats according to the rate established by National Bank of the Azerbaijan Republic.

Payments of the estimated customs payments for TPO shall be performed within 3 days from the date of its filling. After this term of TPO it is cancelled.

Payments for TPO are performed in cash form and transferred to cash desk of customs (cash desk of post office according to the international mailings). At the same time the contractor (inspector) draws up TPO and the 1st copy retains.

The second and third copies are issued to the payer for submission to cash desk of customs authority (cash desk of post office). Acceptance of the payment amount of cash desk of customs authority is performed in accordance with the established procedure by means of the cash receipt order and is registered in "The book of registration of receipt and issue cash documents". For creation of compliance between documents, registration number of the cash receipt order registers the cashier in column of the 7th column of the 8th TPO and in the column 10th of all copies the signature is appended.

After that, the 2nd copy is left in cash desk for submission to department of financial accounting and the reporting (financial and tariff department). The third copy with the receipt order attached to it is issued to the payer. The payer submits documents to the contractor (inspector) for complete registration 1 - го TPO copy. The inspector reflects in column 7 - й column 8 - й the first copy of TPO the record made by the cashier in 3 - m copy.

If customs payments are accepted directly by the inspector contractor (the agreement on full financial responsibility shall be signed with him), then TPO is considered the important document for calculation and the collection of customs payments, and also for entering into cash desk levied by the specified inspector of payment. The inspector contractor shows to the cashier the amount of cumulative customs payment, 2 - й copy of TPO and DTPO, and also for record of registration number of the cash receipt order 1 - й TPO copy. The cashier, having checked compliance of the amount of cash liquidity specified TPO, makes the corresponding record in the first copy of TPO.

The third copy is issued by the inspector to the payer as the document confirming payment.

On specifying of the chief of customs authority just the same procedure for acceptance of customs payments can be applied if the cashier accepts money on TPO and at the end of the working day by means of one cash order collects in bank.

The TPO and DTPO forms are filled in with the authorized official (inspector contractor) manually or typewriting. On each copy the personal number seal approved by the signature of the inspector is set.

All amendments in TPO and DTPO are brought by the inspector (contractor) before document transfer in cash desk. Amendments are introduced by deletion of wrong data and each introduced amendment makes sure personal number seal and the signature of the inspector.

If any column TPO and DTPO is not filled in, then in it the crossed out section is put.

If for TPO there is not enough place for display of required data, then they can be reflected in the corresponding columns DTPO.

Each copy of the customs receipt order is confirmed by the signature and personal number seal of the inspector, and in the second column TPO their number is specified.

3. Rules of filling (creation) of TPO

Column 1. "Order type"

In the graph is shown:

- "1" - if the payer - physical person;

- "2" - if the payer - the company, organization or the organization.

Column 2. "Additional sheets"

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