of January 14, 2014 No. 5
About approval "Rules of transportation of goods with their room under special customs procedures of the international and internal transit"
For the purpose of ensuring execution of subitem 1.1.20 of the Presidential decree of the Azerbaijan Republic "About application of the Law of the Azerbaijan Republic "About approval of the Customs code of the Azerbaijan Republic" of September 15, 2011 499, the Cabinet of Ministers of the Azerbaijan Republic decides No.:
Prime Minister of the Azerbaijan Republic
Approved by the Resolution of the Cabinet of Ministers of the Azerbaijan Republic of January 14, 2014 No. 5
1.1. These rules are prepared according to Article 175.4 of the Customs code of the Azerbaijan Republic (further - the Customs code) and determine Rules of transportation of goods with the room them under special customs procedures of the international and internal transit.
1.2. These rules do not extend to cases of emergency (technical) landing of the air transport (on condition of not carrying out transactions on loading of goods in air transport, unloading and other transactions with load in this regard) performing the international flights on customs area of the Azerbaijan Republic (further - customs area).
1.3. The international mailings of goods, transit by means of pipelines and electrowire lines are performed according to these rules, taking into account the features established by the legislation of the Azerbaijan Republic.
1.4. Customs authorities for the purposes specified in Article 13.2 of the Customs code perform among themselves exchange of information, received in connection with transit of the goods moved through customs border and with customs and other authorized state bodies of other countries according to "Rules of exchange with the customs and other authorized bodies of other countries of information on entrance, departure and transit through customs borders of goods and vehicles" approved by the resolution of the Cabinet of Ministers of the Azerbaijan Republic of May 7, 2012 No. 95.
1.5. The internal goods and vehicles declared for special customs procedure of internal transit since the moment of confirmation by customs authority of the corresponding customs declaration, remain under customs supervision before export from customs area, refusal for benefit of the state or destruction, or cancellation of the customs declaration according to Article 154 of the Customs code.
1.6. Sea, river and aircrafts are declared in sea or air ports to which customs area they arrive or from which decrease.
2.1. The basic concepts used in these rules for the purposes of these rules have the following values:
2.1.1. customs authority of departure - customs authority which begins special customs procedure of transit;
2.1.2. customs authority of appointment - customs authority which completes special customs procedure of transit;
2.1.3. transit - the special customs procedure including transportation of goods under customs control from one customs authority to other customs authority.
3.1. Requirements to the goods placed under special customs procedure of transit:
3.1.1. shall remain in steady-state condition, except cases of change in result of natural wear or natural wastage;
3.1.2. shall be brought to customs authority of appointment along route and in time, established by customs authority of departure.
4.1. Special customs procedure of the international customs transit is customs procedure in case of which foreign goods move on customs area under customs control between two Items without payment of customs duties, the value added tax and excises, and also without application to goods of measures of trade policy
4.2. Movement of goods under special customs procedure of the international transit is performed in the following procedure:
4.2.1. movement of goods began or comes to an end outside customs area;
4.2.2. movement of goods is performed between two Items on customs area through the territory outside customs area.
4.3. The movement mentioned in Item 4.1 of these rules is performed based on one of the following indicators:
4.3.1. special customs procedure of the international transit;
4.3.2. international treaties on the international transit in which partner is the Azerbaijan Republic;
4.3.3. system on exchange of the international mailings according to Acts of Universal Postal Union if according to these Acts goods move the subjects which are holders of the rights and obligations (operators of mail service) or for them persons performing mediation in transit of the international mailings.
5.1. The customs declaration on the goods placed under special customs procedure of the international transit moves no later than 15 (fifteen) days from the date of presentation of goods to customs authorities in the place of their arrival on customs area. If the specified term is insufficient to the customs applicant for collection of the relevant documents and data, according to the motivated address of this customs applicant the customs authority prolongs the specified term. Prolongation of submission due date of the customs declaration is allowed within special customs procedure of temporary storage of goods.
5.2. Any business or transport document, stipulated by the legislation the Azerbaijan Republic, and also is accepted by international treaties in which partner is the Azerbaijan Republic in which the necessary data required by customs authorities and used in transit goods are in detail stated as the customs declaration.
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