Approved by the Order of the State Customs Committee of the Azerbaijan Republic of December 25, 1997 No. 1106

Regulations on rules and conditions of declaring of customs value of the goods imported on the territory of the Azerbaijan Republic

1. General provisions

1.1 For persons declaring the goods imported on the territory of the Azerbaijan Republic (except the physical persons importing the goods which are not intended for dealing purposes), for the purpose of determination of customs value of goods application of these rules is obligatory.

1.2 This Provision is applied:

- customs applicants - in case of determination and the statement of customs value of imported goods;

- customs authorities - for control of the customs value of imported goods declared by customs applicants.

1.3 For the prevention of unreasonable delays of the omission of goods process of control of customs value in customs authorities shall be performed in short terms. If in terms of customs clearance of goods the customs value declared by the customs applicant cannot be confirmed, the customs authority can instruct on the conditional omission of goods according to the procedure, corresponding to the current legislation. The conditional omission of goods is understood as the omission of goods with conditional determination of its customs value, i.e. process of complete and exact definition of customs value comes to the end with determination of this cost based on the data provided by the customs applicant. At the same time the customs regime declared for conditionally passed goods is assumed as a basis.

- method 1 - on transaction price with imported goods;

- method 2 - on transaction price with identical goods;

- method 3 - on transaction price with homogeneous goods;

- method 4 - addition of cost;

- method 5 - subtraction of cost;

- method 6 - reserve method.

The customs authority performing customs clearance of imported goods controls correctness of determination of customs value according to the chosen method, including the documents submitted by the customs applicant.

1.5 The Declaration of customs value in the DTS — 1 and DTS — 2 forms is applied to the statement of customs value of imported goods.

1.6 "DTS - 1" is applied in case of determination of customs value of imported goods by the 1st method, stipulated in Item 1.4 this provision, and "DTS - 2" - the 2-6th by methods, stipulated in Item 1.4 this provision.

2. Rules of declaring of customs value of imported goods

2.1 Customs value of the goods imported into the Azerbaijan Republic is declared by the customs applicant in accordance with the established procedure according to DTS. Imported goods are assessed with customs duties and taxes on the basis of the declared customs value. If the goods imported in the declared mode are not imposed customs taxes and taxes (except duty on customs clearance), customs value is declared by the Cargo Customs Declaration (CCD). The customs authority in case of origin at it reasonable doubt in the declared customs value can demand from the customs applicant to fill in the Declaration of customs value.

The declaration of customs value is recognized the customs paper.

The customs applicant bears responsibility for all data specified in the Declaration of customs value and documents confirming customs value according to regulatory legal acts of the Azerbaijan Republic.

2.2 The declaration of customs value moves together with the Cargo customs declaration and other documents requested by customs authority for the customs purposes.

2.4 For confirmation of the data declared on customs value, the customs applicant along with the Declaration of customs value represents:

- constituent documents of the legal entity and physical person importing goods;

- the agreement (contract) and conciliatory documents attached to it (if they are provided);

- the invoice (invoice) and bank payment documents (if payment was made) or the pro forma bill, and also other payment or accounting documents confirming goods cost;

- transport and insurance documents (if they are provided by delivery condition);

- the account on loading and unloading or officially the approved calculation of transportation expenses (if they are not included in the invoice);

- the customs declaration of the sender (if it is available);

- pack lists;

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