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THE CUSTOMS CODE OF THE REPUBLIC OF TAJIKISTAN
SECTION II CUSTOMS PROCEDURES
SUB-SECTION 1 CUSTOMS CLEARANCE
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C H A P T E R 10 INTERNAL CUSTOMS TRANSIT
Article 79
Internal Customs Transit
1. 'Internal customs transit' shall mean the customs
procedure when foreign goods are conveyed through the customs
territory of the Republic of Tajikistan without payment of
customs duties and taxes and without imposition on them of
economic prohibitions and restrictions established in compliance
with normative legal acts of the Republic of Tajikistan.
2. Internal customs transit shall be employed when transporting
goods from the point of their delivery to the location of
the customs point of destination (Article 92), from the place
of location of goods at the moment of their declaration to
the place of their exportation from the customs territory
of the Republic of Tajikistan, between temporary storage warehouses,
bonded warehouses, as well as in other cases of transportation
of foreign goods through the customs territory of the Republic
of Tajikistan if no security is provided for payment of customs
levies for the goods.
3. The provisions of this Chapter shall not be applicable
to goods conveyed by air transport, provided that an air vessel
when making a regular international flight at the point of
delivery of goods comes in the land as a via point on the
way to destination port or is forced to land for technical
reasons without partial discharge of goods, as well as to
the goods conveyed by pipelines and electric power lines.
4. Any carrier, including the customs carrier, may transport
goods under the domestic customs transit procedure.
Article 80
Permit for Internal Customs Transit
1. The internal customs transit shall be allowed
with the written permission of the customs body in the region
of the activities of which the conveyance of goods is started
in accordance with the customs procedure of the internal customs
transit (customs body of departure).
2. The permit for internal customs transit shall be issued
to the following persons:
1) carrier
2) freight forwarder if he (she) is a domestic person
3) persons mentioned in paragraph 6 of this Article
3. The permit for internal customs transit shall be issued
in fulfilment of the following requirements:
1) if the importation of goods to the Republic of Tajikistan
is not prohibited in accordance with normative legal acts
of the Republic of Tajikistan
2) if with respect to imported goods the border control and
other types of state control at the place of their arrival
have been conducted when goods are subject to such control
in accordance with normative legal acts of the republic of
Tajikistan at the place of their arrival
3) if permissions and (or) licenses are provided with respect
to goods in case when the conveyance of these goods on the
customs territory of the Republic of Tajikistan is allowed
with these permissions and (or) licenses according to normative
legal acts.
4) If a transit declaration (Article 81) with respect to goods
is submitted
5) If a vehicle is equipped properly in the case when goods
are transferred with customs seals and stamps (Article 84)
6) If the identification of goods is provided (Article 86)
7) If measures to ensure the compliance with customs legislation
of the Republic of Tajikistan (Article 86) are taken
3.The permit for internal customs transit shall be issued
upon the submission of goods to
the customs body of departure immediately after the customs
body verified the fulfilment of provisions established by
paragraph 3 of this Article but not later than 24 hours from
the date of acceptance of the transit declaration (Article
81). The transit declaration shall be accepted by a customs
body within 30 minutes, if it meets all established requirements.
When issuing a permit for internal customs transit the customs
body of departure shall establish a time limit for internal
customs transit (Article 82) and determine the place of delivery
of goods (Article 85).
4.The authorised body on customs affairs shall be entitled
to adopt decisions on non-admission of a carrier and a freight
forward to internal customs transit who repeatedly failed
to fulfil obligations on conveyance of goods in accordance
with internal customs transit that was established by effective
resolutions on imposition of an administrative penalty on
the matters of administrative violations in the area of customs
affairs as if at least one of the said resolutions is not
fulfilled or this carrier or freight forwarder has not fulfilled
an obligation on payment of customs duties and taxes in accordance
with Article 90 of this Code. The said decision shall be cancelled
within five days after the payment of the administrative penalty
and also the payment of customs duties and taxes in accordance
with Article 90 of this Code about which the carrier or a
freight forwarder with respect to which this decision is taken
shall be notified in written form within the said time limit.
5.When conveying goods under the internal customs transit
to the place of delivery
(Article 85) not being a location of the customs body, a permit
for internal customs transit shall be issued to the person
who will provide the storage of goods or performing other
operations with goods in accordance with this Code in the
place of delivery. In this case the said person shall fulfil
obligations and shall bear responsibility which are determined
by this Chapter for a freight forwarder given the provisions
of paragraph 5 of Article 92 of this Code.
6.If a permit for internal customs transit may not be issued
as a result of non-
fulfilment of provisions established by points 1-2 of paragraph
3 of this Article, the customs body shall have the right to
allow the conveyance of goods to the temporary storage warehouse
or other places which are not zones of customs control provided
that the means of transport on which the goods are transported
are escorted by customs.
Note:
1. For the purpose of application of this Chapter means of
transport also include a
vehicle on which goods are transported on the customs territory
of the Republic of Tajikistan.
2. For the purposes of application of this Chapter a freight
forwarder is a person
acting on the basis of a contract of transport freight in
accordance with civil legislation of the Republic of Tajikistan.
Transit declaration
1. The customs body of departure shall use as
a transit declaration any commercial, transport (shipment)
documents and (or) customs documents containing the information
said in Paragraph 2 of this Article.
2. To obtain a permit for internal customs transit a carrier
(freight forwarder) shall submit to the body of departure
the following information:
1) name and location of a consignor (consignee) of goods in
accordance with shipment documents
2) about the country of departure (country of destination)
of goods
3) name and location of a carrier of goods or a freight forwarder
if a freight forwarder obtains a permit for internal customs
transit
4) on means of transport on which goods are conveyed on the
customs territory of the Republic of Tajikistan and in case
of transportation by motor vehicles - also the information
on the driver
5) on types and names, quantity and value of goods in accordance
with commercial, transport (shipment) documents, weight and
volume, codes of goods under the Harmonized System of description
and coding of goods and Commodity Nomenclature of Foreign
Economic Activities on the level of first four digits
6) on the total number of quantity of shipment places
7) on the point of destination of goods
8) on a planned transshipment of goods and other shipment
operations on the way
9) on the planned time limit of transformation of goods (Article
82)
10) on the route if the transportation of goods shall be carried
out under definite routes (Paragraph 3 of Article 86)
3. The authorized body on customs affairs shall have the right
to reduce the list of
information shown in Paragraph 2 of this Article taking into
account the categories of persons conveying goods and means
of transport, types of goods and also based on the mode of
means of transport.
4. If documents submitted in accordance with Paragraph 1 of
this Article do not contain al
information said in Paragraph 2 of this Article, these information
shall be provided additionally by including missing information
in written form into the transit declaration. The form of
a transit declaration and the procedure for its drawing up
shall be established by the authorized body on customs affairs.
5. The customs body shall have no right to demand from the
carrier or a freight forwarder
the submission of other information except for the information
said in Paragraph 2 of this Article.
6. A customs official shall make a note of acceptance of the
documents submitted in accordance with Paragraph 1 of this
Article as a transit declaration on such documents in the
form and in the procedure which shall be established by the
authorized body on customs affairs.
7. A transit declaration may be submitted electronically.
Procedure for submitting a transit declaration electronically
and the procedure for using it during internal customs transit
shall be established by the authorized body on customs affairs,
in compliance with this Code.
8. In cases stipulated by international legal acts ratified
by the Republic of Tajikistan, the documents specified by
such acts shall be used as a transit declaration.
Article 82
Time Limit for Internal Customs Transit
1. The time limit for internal customs transit
may not exceed the period of time calculated on the basis
of the rate of 2000 kilometers per month in case of conveyance
by motor and railway transport, and in case of conveyance
by air transport this time limit may not exceed three days
from the day of obtaining a permission for internal customs
transit.
2. When getting permission for internal customs transit the
time limit for internal customs transit shall be determined
by the customs point of departure within the range of time
period established by Paragraph 1 of this Article, based on
the application of a carrier (freight-forwarder), the normal
time period for transportation of goods, type of transport
and the capacity of a vehicle, its itinerary and other transport
conditions.
3. Upon a justified request of the person concerned the customs
bodies shall extend the established time limit for internal
customs transit within the period of time established by Paragraph
1 of this Article. In case a carrier when transporting goods
under the internal customs transit procedure is unable to
deliver goods within the initially established time limit
as a result of an accident or force majeure, with permission
from the customs bodies given in written form the time limit
for internal customs transit may be extended for a period
of time exceeding the maximum time limit established by Paragraph
1 of this Article.
Article 83
Ensuring Identification of Goods and Documents thereon
1. The customs body of departure shall identify
goods conveyed under the internal customs transit procedure
to ensure the possibility of detection by the customs point
of destination (Paragraph 1 of Article 92) of traces of withdrawal
of goods, adding goods into the vehicle or performing any
other operations with goods, if the said operations may have
been performed during transportation of these goods under
the internal customs transit procedure.
2. The customs bodies shall be entitled to use the following
means for the purpose of identification of goods:
1) putting customs seals and stamps onto a vehicle, container
or a detachable body
2) digital, alphabetic or other marking, putting identification
marks, putting seals and stamps on certain cargo items and
packages
3) affixing or punching stamps
4) taking samples and specimens of goods
5) description of goods and vehicles
6) use of sketches, scale drawings, photographs, video recordings,
illustrations
7) use of sketches, scale drawings, photographs, video recordings,
illustrations made by customs officials
8) other means allowing to identify goods, including stamps
of the sender of goods.
3. Goods shall be identified by way of putting customs seals
and stamps on a vehicle, container or a detachable body, provided
that the terms and conditions set forth by Article 84 of this
Code are complied with.
In other cases goods shall be identified using other means
specified in Paragraph 2 of this Article.
4. The customs bodies shall recognize customs seals, stamps
or other means of identification used by customs bodies of
foreign countries, except in the following cases when:
1) customs seals, stamps or other means of identification
are considered by the customs point of departure as insufficient
or unreliable in compliance with the criteria determined by
Paragraph 1 of Article 84 of this Code
2) the customs body of departure performs the customs examination
of goods.
If customs bodies recognize customs seals and stamps or other
means of identification put by customs bodies of foreign countries,
then the same prohibitions imposed in compliance with this
Code for changing, removal, destruction or damaging the customs
seals, stamps and other means of identification put by the
customs bodies of the Republic of Tajikistan shall also apply
to them.
5. For customs purposes the customs bodies shall identify
transportation (conveyance) documents as well as commercial
documents for goods available with the carrier.
The customs bodies shall be entitled to use the following
means for the purpose of identifying documents:
1) putting seals and stamps on the documents
2) sticking special stickers, special safety protection devices
3) placement of documents required for customs purposes to
cargo compartments of vehicles, containers or detachable bodies,
on which customs seals and stamps are then affixed
4) placement of documents required for customs purposes to
safe packages.
Article 84
Equipping Means of Transport, Containers and Detachable Bodies
when Conveying Goods under Customs Seals and Stamps
1. Vehicles, containers or detachable bodies may
be allowed for transportation of goods under customs seals
and stamps provided that the customs seals and stamps may
be affixed directly onto the vehicles, containers or detachable
bodies which are designed, constructed and equipped in such
a way as to:
1) allow for the affixation of customs seals and stamps in
an easy and reliable way
2) prevent the opportunity to take goods out of the sealed
section of a cargo compartment of a vehicle or to add goods
into it without leaving any visible traces of unsealing the
cargo compartment of a vehicle or of breaking or damaging
the customs seals and stamps
3) ensure the absence of hidden places to conceal goods in
a vehicle and in its cargo compartments
4) provide for easy access to all places where goods may be
located, for customs inspection.
2. A vehicle, container or a detachable body shall be considered
as meeting the requirements set forth for them by Paragraph
1 of this Article, provided that the vehicle, container or
a detachable body comply with the technical standards and
requirements established by the authorized body on customs
affairs.
3. When a vehicle, container or a detachable body were not
approved for transportation of goods under customs seals and
stamps in advance, the customs body of departure shall make
a decision on approving the vehicle, container or the detachable
body for transportation under customs seals and stamps.
The customs body of departure shall make this decision on
the day of application for it by a the person concerned.
4. Compliance of a vehicle, container or a detachable body
with the requirements specified in Paragraphs 1 and 2 of this
Article may be confirmed in advance by way of obtaining a
certificate of approval of the vehicle, container or the detachable
body for transportation of goods under customs seals and stamps.
The certificate of approval of a vehicle, container or a detachable
body for transportation of goods under customs seals and stamps
may be issued:
1) based on an individual application
2) depending on the type of design and technical construction
(series) of vehicles, containers or detachable bodies.
The certificate of approval of a vehicle, container or a detachable
body for transportation of goods under customs seals and stamps
shall be issued by customs bodies upon the request of the
person concerned for it within a period of time not later
than five days after the day of receipt of the application.
The certificate shall be valid until any changes occur to
the technical design and technical construction of a vehicle,
container or a detachable body.
When the rights of ownership/property of a vehicle, container
or a detachable body are transferred to another person/entity,
the certificate of approval of the vehicle, container or the
detachable body for transportation of goods under customs
seals and stamps shall retain its validity.
The format of the certificate of approval of a vehicle, container
or a detachable body for transportation of goods under customs
seals and stamps as well as the procedures for its issuance
shall be established by the authorized body on customs affairs.
5. The customs bodies shall not require advance approval of
a vehicle, container or a detachable body for transportation
of goods under customs seals and stamps, except in cases when:
1) goods are transported by a customs carrier (Chapter 11)
2) advance approval is envisaged by international legal acts
ratifies by the Republic of Tajikistan.
Article 85
Point of Delivery of Goods Under the Internal Customs Transit
Procedure
1. The point of delivery of goods under the internal
customs transit shall be established by the customs point
of departure based on information on the point of destination
specified in transportation (conveyance) documents. The customs
control zone located in the area of activities of the customs
point of destination shall be the point of delivery of goods
(Paragraph 1 of Article 92). Goods transported from the point
of their delivery (Article 69) hereto shall be conveyed to
the location of the customs bodies (Article 464).
2. In case of change of the point of destination in compliance
with legislation of the Republic of Tajikistan in the sphere
of transport under the domestic customs transit procedure
the carrier shall be entitled to apply to the customs bodies
with a request to change the point of delivery of goods. In
this case the carrier shall submit an application regarding
the change of the point of destination to any customs bodies
located on the way of his/her/its itinerary, drawn up in an
arbitrary form, together with documents confirming the change
of the point of destination and documents stipulated by Paragraph
3 of Article 92 of this Code.
The customs bodies shall make a decision on changing the point
of delivery of goods within a period of time not later than
the day following the day of receipt of the relevant application
and documents specified in the first paragraph of this Paragraph.
This decision shall be made out by way of terminating the
domestic customs transit procedure with regard to goods the
point of delivery of which was changed, and by issuance of
a new permit for domestic customs transit (Article 80). The
new permit for domestic customs transit shall be issued on
the day when the decision to change the point of delivery
of goods was made.
Article 86
Measures for Ensuring Compliance with Customs Legislation
of the Republic of Tajikistan Under the Internal Customs Transit
Procedure
1. Transportation of goods and means of transport
in compliance with the internal customs transit procedure
shall be permitted provided that the following conditions
are met:
1) if goods are not prohibited for importation into the customs
territory of the Republic of Tajikistan or from exportation
from the customs territory of the Republic of Tajikistan
2) if a transit declaration is made out in compliance with
Article 81 of this Code
3) if one of the measures for ensuring delivery of goods and
means of transport in compliance with Paragraph 2 of this
Article is taken.
2. The following shall constitute measures for ensuring delivery
of goods and means of transport under the internal customs
transit procedure:
1) securing payment of customs levies and taxes by paying
to the cash office of the customs authority
3) bank guarantee
4) conveyance of goods by a customs carrier
5) customs escort of goods
6) other measures stipulated by international legal acts ratified
by the Republic of Tajikistan.
A person conveying goods and means of transport shall be entitled
to choose any of the above-mentioned measures.
3. When conveying goods under the internal customs transit
procedure by railway transport, the provisions of Paragraph
2 of this Article shall not apply.
4. Measures for ensuring delivery of goods and vehicles under
the internal customs transit procedure shall not be applicable
when conveying goods in compliance with international legal
acts ratified by the Republic of Tajikistan, by air transport
and customs carriers.
5. The list of goods conveyed across the territory of the
Republic of Tajikistan with mandatory security of payment
of customs levies and taxes shall be made and approved by
the Government of the Republic of Tajikistan.
6. In cases envisaged by normative legal acts of the Republic
of Tajikistan, the Government of the Republic of Tajikistan
shall be entitled to establish routes for transportation of
certain categories of goods under the internal customs transit
procedure. In other cases routes shall be determined for transportation
of certain categories of goods, with regard to which frequent
cases of violation of the customs legislation of the Republic
of Tajikistan during their conveyance across the customs border
have been registered, or prohibitions and restrictions are
imposed with regard to such goods in compliance with normative
legal acts of the Republic of Tajikistan. The carrier shall
declare the route hereto. The route declared by the carrier
shall be mandatory for him/her for transportation of goods.
Change of the route shall be allowed only with the written
permission of the customs body.
Article 87
Customs Escort
1. 'Customs escort procedure' shall mean the escort
of means of transport conveying goods under the internal customs
transit procedure by customs officials exclusively for the
purpose of ensuring compliance with the customs legislation
of the Republic of Tajikistan during internal customs transit.
2. The customs bodies shall be entitled to make a decision
to use customs escort in the following cases:
1) when no security of payment of customs levies was provided
in compliance with subparagraph 1 of paragraph 2 of Article
86 of this Code
2) when conveying certain categories of goods defined based
on the risk management and analysis system in compliance with
this Code
3) when the carrier at least once within a year since the
day of application for permission for internal customs transit
failed to deliver goods to the point of their delivery, which
is confirmed by the resolution setting an administrative penalty
for the case of administrative violation in the area of customs
that has come into effect
4) in case of re-exportation of goods which were delivered
to the Republic of Tajikistan by mistake or goods prohibited
for importation to the Republic of Tajikistan, provided that
the point of the actual crossing of the customs border by
these goods at their exportation does not coincide with the
location of these goods
5) in case of transportation of goods in compliance with Paragraphs
6 and 7 of Article 80 of this Code
6) in case of transportation of goods with regard to which
prohibitions and restrictions are imposed in compliance with
normative legal acts of the Republic of Tajikistan.
5. Customs fees shall be charged for customs escort in the
amount determined by
government of the Republic of Tajikistan.
Article 88
Obligations of a Carrier Under the Internal Customs Transit
When conveying goods under the internal customs
transit procedure, a carrier shall be obliged to do the following:
1) within the period of time established by the customs body
of departure to deliver goods and documents for them to the
point of delivery of goods, following certain routes if they
are determined or declared
2) to ensure safety of goods, customs seals and stamps or
other identification means, if used
3) prevent reloading, unloading, loading and other cargo operations
with goods without permission of the customs bodies, except
for transloading of goods to another vehicle in cases stipulated
by Paragraph 1 of Article 89 of this Code.
Article 89
Transloading, Unloading, Loading and Other Cargo Operations
with Goods
1. Transloading, unloading, loading and other
cargo operations with goods conveyed under the domestic customs
transit procedure shall be allowed with permission of the
customs point of departure (Paragraph 1 of Article 80) or
of the customs authority in whose activity area the cargo
operation is performed accordingly. When goods may be transloaded
from one vehicle onto another without damaging the affixed
customs seals and stamps, such transshipment shall be permitted
upon preliminary notification of the customs bodies.
2. The customs bodies may refuse to give permission for performing
cargo operations with goods only in cases when these operations
may result in the loss of goods or change of their properties
Article 90
Responsibilities of a Carrier and Freight-Forwarder Under
the Internal Customs Transit Procedure
1. When a carrier, or a freight-forwarder, in
case permission for internal customs transit was obtained
by a freight-forwarder, fails to deliver foreign goods to
the customs body of destination (Paragraph 1 of Article 92),
the carrier or the freight-forwarder shall be obliged to pay
customs duties and taxes for import of the goods in compliance
with this Code.
If the carrier transfer goods to the consignee or to another
person/entity without permission of the customs bodies, the
person/entity who came to possession of the said goods shall
bear the responsibility for payment of customs duties and
taxes, provided that this person/entity knew or must have
known about violations of the customs legislation of the Republic
of Tajikistan when receiving such goods and that his/her knowledge
or the obligation to have known is established.
2. A carrier and a freight-forwarder shall not bear responsibility
for payment of customs duties and taxes in case goods are
destroyed or lost irrevocably due to an accident, force majeure
or due to natural deterioration or diminution under normal
conditions of transportation (conveyance).
Customs bodies shall not be entitled to demand from a carrier
or a freight-forwarder payment of customs payments for goods
based on the fact that the route of transportation of goods
did not follow the established itinerary or that goods were
not transported within the established period of time for
internal customs transit, provided that all other terms and
provisions set forth by this Chapter are complied with.
3. When goods are transloaded from one vehicle to another
under the internal customs transit procedure, the carrier
(freight-forwarder) who obtained permission for domestic customs
transit shall be responsible for payment of customs duties
and taxes.
4. When goods are conveyed under the internal customs transit
procedure by railway transport, the railway administration
which lost the goods or released them without permission of
the customs bodies shall be responsible for payment of customs
duties and taxes. The customs bodies shall demand payment
of customs levies from the administration of the railway station
of destination. The provisions of this Paragraph shall not
apply to the cases when permission for the internal customs
transit is obtained by a freight-forwarder, as well as to
the cases when goods are conveyed in the direct combined transportation,
if a permission for internal customs transit is given to a
carrier of another type of transport.
Article 91
Measures to be Taken in Case of Accident and (or) Force Majeure
and Obstructing Conveyance of Goods and Means of Transport
Under the Internal Customs Transit
In case of accident and (or) force majeure, a
carrier shall be obliged to:
1) take all required measures to ensure safety of goods and
means of transport
2) immediately inform the appropriate authorized state body
about the event with the follow-up notification of the nearest
customs authority thereupon. The customs body that has received
the information shall immediately notify the customs body
of departure and the customs body of destination thereof,
and shall to make a decision on the possibility of further
transporting goods under the internal customs transit procedure.
Customs authorities shall not reimburse expenses borne by
the carrier as a result of the measures stipulated by this
Article.
Article 92
Termination of the Internal Customs Transit Procedure
1. The customs body where the internal customs
transit procedure is completed (the customs body of destination)
shall register the completion of internal customs transit
of goods as soon as possible, but no later than 24 hours after
the moment the arrival of a vehicle is registered, provided
that no violations of the customs legislation of the Republic
of Tajikistan were discovered by this customs body during
examination of documents and identification of goods, by way
of issuing a certificate of termination of the internal customs
transit procedure to the carrier in the format established
by the authorized body on customs affairs.
2. The customs body of destination shall register the arrival
of a vehicle to the point of delivery of goods within two
hours from the moment of submission by the carrier of documents
specified in Paragraph 3 of this Article to the customs body
of destination and immediately after the registration shall
issue a written statement to the carrier confirming arrival
of vehicle using the format established by the authorized
body on customs affairs.
3. In order for the internal customs transit procedure to
be completed, the carrier shall be obliged to present goods
and to submit the transit declaration (Article 81) as well
as other documents relating to the goods to the customs body
of destination within one hour from the moment of arrival
of a vehicle to the point of delivery of goods, and in case
of arrival outside of the officially established business
hours of the customs body - within one hour from the moment
this customs authority opens for work. When goods are conveyed
by railway transport the time limit for submission of the
mentioned documents may not exceed 12 hours.
4. Means of transport shall be placed in the customs control
zone at the point of delivery of goods until the internal
customs transit procedure is completed.
Placement of means of transport in the customs control zone
shall be permitted 24 hours a day.
5. When conveying goods to the point of their delivery that
is not the location of customs bodies (Paragraph 6 of Article
80), the internal customs transit procedure may be completed
without presentation of goods to the customs point of destination.
The person who obtained permission for internal customs transit
shall be obliged to accept goods for storage, to ensure that
no operations are performed with goods that alter the state
of goods, resulted in damage to their packaging, or involve
any use and disposal of goods until the customs bodies certifies
delivery of goods at a temporary storage warehouse, customs
warehouse or at another place assigned as the point of delivery
of goods in compliance with the rules and regulations set
forth by this Chapter. In this respect goods shall be placed
in separate premises or in an enclosed area fenced in by perimeter,
and provided with plates carrying information that allows
to identify goods.
In order for the domestic customs transit procedure to be
completed, within twenty-four hours from arrival of a vehicle
to the point of delivery of goods, documents confirming acceptance
of goods shall be submitted to the customs body of destination
along with documents specified in Paragraph 3 of this Article.
Within three days from the day of submission of these documents
the customs bodies shall certify the delivery of goods using
the format and the procedure established by the authorized
body on customs affairs.
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