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Ministry of Justice

Republic of Tajikistan

On January 10, 2008 No. 349

Approved by the Order of Customs Service under the Government of the Republic of Tajikistan of September 12, 2007 No. 177-f

Rules of conducting customs inspection in general and special forms

1. These rules (further - Rules) are determined by procedure for the organization and conducting customs inspection.

Rules are developed according to requirements of Article 417 of the Customs Code of the Republic of Tajikistan.

2. For the purposes of this procedure the concept "customs inspection" which is understood as customs control after release of goods and vehicles in free circulation, conducting checks of financial and economic activities of subjects of foreign economic activity (further - foreign trade activities) in general and special forms is used.

3. The customs authority according to this Procedure exercises control:

- financial and foreign economic activity of legal entities and physical persons (further - person);

- the moved goods and vehicles through customs border of the Republic of Tajikistan;

- customs brokers;

- customs carriers;

- owners of customs warehouses, free warehouses and warehouses of temporary storage;

- free customs zones;

- duty-free shops and other places where there can be goods and vehicles which are subject to customs control.

4. The customs authority performs customs inspection regarding studying and the analysis of the documents provided by participants of foreign economic activity, timeliness of payment and movement of customs duties, taxes and fees when moving goods and vehicles through customs border of the Republic of Tajikistan.

In the presence of good causes, about the non-compliance or not full compliance with the customs legislation of the Republic of Tajikistan established by the documentary analysis exit inspections in the location of persons which allowed such violations are carried out.

In case of need for receipt of the additional information about the information provided by the checked face counter inspection concerning the third parties is carried out.

5. The decision on conducting customs inspection is made by management of Customs Service under the Government of the Republic of Tajikistan (further Customs Service) or management of regional customs authority.

6. Customs inspection is performed according to the order of the established form, published on the form of the strict reporting in duplicate.

The order is signed by the chief of Customs Service either replacement his face, or the chief of regional customs authority or replacement his face, in cases of adoption of such decision by them.

7. The order on conducting customs inspection is registered in the Secretariat of customs authority.

The order copy before check is given to the checking person with receipt of its signature.

8. Customs inspection is directed on:

- identification, elimination and prevention of violations customs, tax regarding customs activities and currency legislations of the Republic of Tajikistan;

- detection of schemes of evasion from payment of customs duties, taxes and fees;

- reference of the participant of foreign trade activities to category high or low risks of degree;

- development of new forms and implementation methods of customs policy.

9. Customs inspection in general and special forms is performed in the way:

- control of legitimacy of provision of preferences and privileges;

- justification of the choice of technique of determination of customs value;

- correctness of charge and collection of customs duties, taxes and fees;

- observance by persons of the foreign exchange legislation of the Republic of Tajikistan;

- correctness of classification decisions on coding of goods according to the Commodity Nomenclature of Foreign Economic Activity of EurAsEC;

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