|
THE CUSTOMS CODE OF THE REPUBLIC OF TAJIKISTAN
SECTION II CUSTOMS PROCEDURES
SUB-SECTION 1 CUSTOMS CLEARANCE
_______________________________________________________________
CHAPTER 14 DECLARATION OF GOODS
Article 123
Goods Subject to Declaration
Goods shall be declared to the customs authorities
when conveying across the customs border or changing a customs
regime and in other cases set forth by Articles 183, 184,
247 and 435 of this Code.
Article 124
Declaration of Goods
1. Declaration shall be made by submitting the
reliable information on goods, their customs regime and other
information required for customs purposes to the customs authority
in an established form (written, oral, concludere, electronic).
Declaration of goods shall be made by the declarant or the
customs broker (representative) at declarant's option.
2. In cases, which are not regulated by this Code, the form
and the procedure for the declaration of goods shall be determined
by the authorized body on customs affairs.
3. The list of the information to be stated in the customs
declaration shall be limited only to the information that
is required for calculation and collection of customs duties
and taxes, formation of the customs statistics and application
of the customs legislation of the Republic of Tajikistan.
4. In case of the use of the customs declaration as the reporting
document for the purpose of the currency control executed
by customs authorities the information required for these
purposes shall be indicated in the customs declaration in
compliance with the legislation on currency regulation and
currency control of the Republic of Tajikistan.
5. The customs declaration shall be certified by the person
who drawn it up and shall be signed by the employee of this
person. The certification of the declaration shall be made
by putting the stamp if the person who drawn up the declaration
is obliged to have a stamp in compliance with the legislation
of the Republic of Tajikistan.
6. The list of the information to be stated in the customs
declaration and forms of its submission shall be subject to
official publication. Normative legal acts of the authorized
body on customs affairs establishing the list of the information
to be stated in the customs declaration shall enter into effect
in accordance with Article 4 of this Code.
Article 125
Place of Declaration of Goods
1. The customs declaration shall be submitted
to any customs authority authorized to accept customs declarations.
2. In order to ensure the effectiveness of control over the
observance of the customs legislation of the Republic of Tajikistan
the authorized body on customs affairs shall be entitled to
establish certain customs bodies for declaration of certain
types of goods only:
1) in case of the need to use specialized equipment and (or)
special knowledge for customs clearance of such goods as the
cultural values, arms, military facilities and ammunition,
radioactive and fissionable materials
2) depending on the mode of transport used for international
transportation of goods (motor, river, air, railway transport,
pipelines and power transmission lines)
3) when transporting certain types of goods across the customs
border with respect to which frequent cases of violation of
the customs legislation of the Republic of Tajikistan were
fixed or prohibitions and restrictions were established in
compliance with normative legal acts of the Republic of Tajikistan
4) in case of the need to carry out the special control over
certain goods containing the intellectual property items by
the list established by the Government of the Republic of
Tajikistan.
3. In case of submission of the customs declaration to the
customs authority other than established in compliance with
the paragraph 2 of this Article, the customs declaration shall
be forwarded by the customs authority where the customs declaration
was submitted to the appropriate customs authority.
In this case the time of acceptance of the customs declaration
(Article 132) shall be extended by the time required for its
sending but for not more than two working days.
7. Normative legal acts of the authorized body on customs
affairs establishing the places of
declaration of certain types of goods shall become effective
in accordance with Article 4 of this Code.
Article 126
Declarant
1. The persons stated in Article 15 of this Code
and any other persons authorized to dispose the goods on the
customs territory of the Republic of Tajikistan in compliance
with the civil legislation of the Republic of Tajikistan with
fulfillment of the provision set forth in paragraph 2 of this
Article shall be entitled to act as a declarant.
2. Only a domestic person may be a declarant except for the
cases of conveyance of goods across the customs border by:
1) natural persons for personal, family, household and other
needs not connected with the their entrepreneurial activities
2) foreign persons who enjoy customs preferences in compliance
with Chapter 39 of this Code
3) foreign companies having representative offices registered
(accredited) on the territory of the Republic of Tajikistan
in the established procedure when declaring customs regimes
of temporary importation, re-export, transit and the customs
regime of the release for free circulation of goods imported
for own needs of such representative offices
4) foreign carriers when declaring the customs regime of the
transit
5) in other cases when a foreign person is entitled to dispose
goods on the customs territory of the Republic of Tajikistan
not in the context of the foreign economic transaction in
which one party is the domestic person.
Article 127
Rights and Obligations of Declarant
1. When declaring goods and performing other customs
operations required for the release of goods, the declarant
shall be entitled:
1) to examine and measure the goods subject to declaration
including prior to submission of the customs declaration
2) to take samples and specimen of the goods that are imported
to the customs territory of the Republic of Tajikistan and
are subject to declaration by him with the permission of the
customs authority. No separate customs declaration for samples
and specimen shall be submitted provided that such samples
and specimen are stated in the customs declaration for the
goods
3) to be present in the process of the customs inspection
and examination of the goods being declared (Articles 412
and 413) and when customs officials take samples and specimen
of the goods (Article 424)
4) to be familiarized with the results of the tests of samples
and specimen of the goods being declared by him available
from the customs authorities
5) to submit the documents and information required for declaration
of goods in the electronic form in compliance with this Code
6) to use other authorities and rights set forth by this Code.
2. When declaring goods and performing other customs operations,
the declarant shall be obliged:
1) to submit the customs declaration and required documents
and information to the customs authority (Article 131)
2) to present the goods being declared at the request of the
customs authority
3) to pay the customs levies and to secure their payment in
compliance with the Section III of this Code.
Article 128
Details of Declaration of Goods of Different Names Contained
in One Consignment
1. Upon request of a declarant the goods of different
names contained in one consignment may be declared with indication
of one classification code of the Commodity Nomenclature of
the Foreign Economic Activities provided that the following
items conform to this classification code:
1) customs duty rate of the highest level
2)excise rate of the highest level exempted by the customs
authorities
3)value added tax rate of the highest level
4) the codes of these goods coincide at the level of first
four marks.
2. Information on the name and quantity of all goods contained
in one consignment shall be declared by the declarant by submitting
the list of the goods. Shipping specifications, packing lists,
inventory and other similar documents may be used as such
a list. The list of goods shall be considered for customs
purposes as the integral part of the customs declaration.
3. If restrictions established in compliance with normative
legal acts of the Republic of Tajikistan apply to the certain
goods contained in one consignment, the declaration of such
goods with indication of one classification code of the Commodity
Nomenclature of the Foreign Economic Activities shall not
release the declarant from fulfillment of the said restrictions.
4. In order to verify the fulfillment of provisions of paragraph
3 of this Article the customs authority shall be entitled
to require from the declarant to submit more precise with
regard to certain goods being declared.
Article 129
Time Limit for Submission of Customs Declaration
1. A customs declaration for goods imported to
the customs territory of the Republic of Tajikistan shall
be submitted no later than 15 days from the date of submission
of the goods to the customs authorities in the place of their
arrival into the territory of the Republic of Tajikistan or
from the date of completion of the internal customs transit
if the declaration of goods is performed not in the place
of their arrival except for the cases set forth in Articles
150, 309 and 316 of this Code.
2. If the time limit stated in paragraph 1 of this Article
is insufficient for the declarant to collect the required
documents and information, upon a well-reasoned appeal of
the declarant in written form the customs authority shall
extend the time limit for submission of the customs declaration.
The extension of the time limit for submission of the customs
declaration shall not result in a violation of the time limit
for temporary storage of goods.
3. When the time limit for submission of the customs declaration
expires on a non-working day of the customs authority the
expiration day shall be the following working day of the customs
authority.
4. The customs declaration of the goods exported outside the
customs territory of the Republic of Tajikistan shall be submitted
prior to the exportation from the customs territory of the
Republic of Tajikistan except for the cases set forth in Article
336 of this Code.
Article 130
Preliminary Declaration of Goods
1. The customs declaration for foreign goods may
be submitted prior to their arrival onto the customs territory
of the Republic of Tajikistan or prior to completion of the
internal customs transit.
2. If the transport (conveyance) or commercial documents accompanying
the goods shall be used for customs purposes, the customs
authority shall accept copies of these documents certified
by the declarant during the preliminary declaration of goods
and if necessary, compare the data contained in the said copies
with the data in the original documents upon their arrival
onto the customs territory of the Republic of Tajikistan.
3. After completion of the review of the customs declaration
and the payment of the customs duties and taxes payable prior
to arrival into the customs territory of the Republic of Tajikistan,
this customs declaration may be used as a single document
necessary for the application of customs procedures with respect
to goods.
4. If goods are not submitted to the customs authority accepted
the customs declaration in compliance with paragraph 1 of
this Article within 15 days from date of its submission, the
customs declaration shall be considered as not submitted.
Article 131
Submission of Documents when Declaring Goods
1. Submission of the customs cargo declaration
shall be accompanied by submission to the customs authority
of an electronic copy thereof and of documents required for
customs purposes stipulated by this Article.
The structure of an electronic copy of the customs cargo declaration
shall be established by the authorized body on customs affairs.
2. The declarant may submit copies of documents confirming
the declared data, along with the presentation of an obligation
to submit the original of the appropriate document within
the time limit required to review the customs declaration,
if the original of the document is mandatory for adopting
a decision on the release of goods.
When the originals of some documents can not be submitted
within the stated time limit, upon a well reasoned application
by the declarant, the customs authorities shall permit to
submit their copies with subsequent submission of the originals
of the documents within the period of time necessary for their
receipt, but not later than thirty calendar days after the
registration of the customs declaration. The declarant shall
be responsible for non-submission of the original documents
within the established time limit, or for incorrect declaration
of the data stated in the copies of documents previously submitted.
When original documents were previously presented to the customs
authority, based upon which customs clearance of further lots
of goods is conducted, then it shall be sufficient to provide
copies of those documents only.
3. When the original documents, mandatory for making a decision
on the release of goods, are kept in the files of the customs
authority, then the customs authority shall make a note thereof
for the declarant on copies of those documents, and shall
state the name of the customs authority keeping the originals.
This note shall be certified with the personal numbered stamp
of the customs official.
4. The contracts, invoices, transport documents, documents
confirming payment of customs duties and taxes shall be returned
to the declarant after release of goods, and shall be kept
for a period of three years from the date of registration
of the customs cargo declaration.
5. Submission of the customs cargo declaration shall be accompanied
by submission of the required documents to the customs authority,
based on which the customs declaration is completed and which
confirm the following:
1) the authorities of the declarant to submit the customs
cargo declaration in his/her own name -a power of attorney
for a natural person who is a staff member of the declarant
or a contract for providing brokerage services and the qualification
certificate of a customs clearance specialist
2) the right of ownership, disposal or use of goods subject
to customs clearance - a foreign economic trade contract (agreement)
for purchase and sale or barter, an agreement or other document
on the right to dispose of or use goods subject to customs
clearance
3) the conveyance of goods across the customs border of the
Republic of Tajikistan - transport documents
4) the customs value of goods - an invoice, pro forma invoice,
specification, and other documents specified for the declaration
and determination of the customs value of goods, in compliance
with this Code
5) the origin of goods - a declaration of origin of goods
or a certificate of origin of goods, in compliance with this
Code
6) the payment or security of payment of customs duties and
taxes, depending on the terms of the customs regime and the
existence of preferences relating to payment of customs duties
and taxes:
- a payment order with a notation of the bank regarding cash
payment, or a cash receipt for a customs authority and the
bank voucher in case of cash payment
- documents proving security of payment of customs duties
and taxes in compliance with this Code
7) the delivery of goods to the destination point - the transit
declaration stipulated by this Code, or other documents in
compliance with international legal acts ratified by the Republic
of Tajikistan
8) fulfillment of prohibitions and restrictions established
by normative legal acts of the Republic of Tajikistan - documents
confirming the fulfillment of prohibitions and restrictions
established by normative legal acts of the republic of Tajikistan
9) fulfillment of mandatory standard requirements when importing
goods, regardless of the customs regimes declared - certificates.
These certificates shall be submitted only in cases defined
by the normative legal acts of the Republic of Tajikistan
for goods subject to mandatory certification
10) the registration certificate of the participant in tax
authorities of the Republic of Tajikistan.
6. In compliance with the requirements of the selected customs
regimes other documents necessary for the customs purposes
shall be submitted in addition to the main documents stated
in paragraph 5 of this Article in the procedure established
by the authorized body on customs affairs.
7. If the declarant pretends to obtain the privileges for
payment of the customs levies including when declaring the
customs regime providing for the full or partial exemption
from payment of customs duties, taxes, for non-application
of prohibitions and restrictions established in compliance
with normative legal acts of the Republic of Tajikistan with
respect to goods or for the reduction of the tax base, the
declarant shall be obliged to submit the documents confirming
the appropriate declared conditions to the customs authority.
8. To confirm the declared customs value the declarant shall
be obliged to submit the documents justifying the declared
customs value and the method of determination of the customs
value selected by him.
9. If certain documents can not be submitted at the same time
with the customs declaration, upon a well-reasoned appeal
of the declarant in written form, the customs authorities
shall permit submission of such documents by the time required
for their obtaining but not later than 45 days after acceptance
of the customs declaration unless other deadline for submission
of certain documents and information is set forth in this
Code. The declarant shall submit the written obligation on
submission on of the documents by the fixed time .
10. In case of submission to the customs authority the documents
that may be used during the customs clearance of other goods,
upon the request of the declarant, the customs authority shall
issue the written confirmation of the acceptance of such documents
in a form established by the authorized authority on customs
affairs. The confirmation shall be valid until making amendments
in the submitted documents or prior to expiration of their
validity time. The declarant may use the stated confirmation
during the customs clearance of goods without additional submission
of the accepted documents to the customs authority. The declarant
shall be entitled to submit the said documents prior to lodging
the customs declaration.
Article 132
Acceptance of Customs Declaration
1. The fact of submission of the customs declaration
and necessary documents shall be fixed on the date of their
receipt by the customs authorities. Upon the request of the
person submitting the customs declaration, the customs authority
shall immediately issue the confirmation (including an electronic
copy) on receipt of the customs declaration and submission
of the necessary documents.
2. The submitted customs declaration shall be accepted by
the customs authority on a day of its receipt except for the
cases when:
1) the customs declaration is submitted to the customs authority
not authorized to accept such customs declarations
2) the customs declaration is submitted by unauthorized person
3) the customs declaration does not contain necessary information
(Article 124)
4) the customs declaration is not signed or not certified
properly or made up not in the established form
5) when lodging the customs declaration the documents necessary
for customs clearance are not submitted with the exception
of the documents that may be submitted after acceptance of
such customs declaration in compliance with paragraph 9 of
Article 131 of this Code
6) the actions that should be made prior to or at the same
time with the submission of the customs declaration with regard
to the declared goods in compliance with this Code were not
performed.
3. From the moment of acceptance the customs declaration shall
become the document certifying the legally significant facts.
4. If the customs declaration has not been accepted by the
customs authority, such declaration shall be considered for
customs purposes as not submitted.
5. The customs authority shall inform the person submitted
the declaration about the reasons of rejection not later than
the following day after submission of declaration. Upon the
request of the person submitted the customs declaration such
notification shall be in written form.
Article 133
Amendments and Additions to the Data Stated in the Customs
Declaration
1. Based upon a well reasoned written appeal by
the declarant, the data stated in a customs declaration may
be amended or supplemented
2. Amendments and additions to the data stated in the customs
declaration shall be allowed by the customs authority under
the condition that:
1) by the moment of acceptance of the declarant's appeal,
the customs authority has not found out invalidation of the
data stated in the customs declaration except for the cases
of identification of inaccuracies not affecting adoption of
the decision about release of goods
2) by the moment of declarant's appeal the customs authority
has not started examination of goods
3) if the inserted amendments and additions do not effect
a decision about release of goods and do not follow to the
necessity to change the data effecting the determination of
the amount of customs payments and application of the prohibitions
and restrictions established in compliance with normative
legal acts of the Republic of Tajikistan.
3. Customs officials shall not be entitled, on their own initiative,
or upon the instruction or request of the persons concerned
to fill out a customs declaration, amend or add the data declared
in the customs declaration, except for adding data which are
within the competence of customs authorities, and also amendments
or additions of the encoded data used for machine processing
if such data is available in an non- coded form in the customs
declaration.
Article 134
Withdrawal of Customs Declaration
1. Upon the written request of the declarant the
accepted customs declaration for foreign customs goods may
be withdrawn by him prior to the release of such goods to
declare another customs regime.
The withdrawal of the customs declaration shall be allowed
with the written permission of the customs authority if prior
to the receipt of declarant's request, the customs authority
did not reveal the invalidation of the data stated in the
customs declaration except for the cases of identification
of inaccuracies which do not affect the decision on the release
of goods.
When issuing the permission for the withdrawal of the customs
declaration, the customs authority shall establish the time
limit for submission of a new customs declaration that may
not exceed 15 days from the date of issue of the permission
for withdrawal. The withdrawal of the declaration shall not
extend the time limit for payment of the customs duties and
taxes.
2. Upon the written request of the declarant the accepted
customs declaration for domestic goods exported from the customs
territory of the Republic of Tajikistan may be withdrawn regardless
of the reasons of such withdrawal prior to exportation of
the goods from the customs territory of the Republic of Tajikistan
including after the issue of the permission for placement
of goods under the declared customs regime.
The withdrawal of the customs declaration shall be allowed
by the customs authority in written form if prior to the receipt
of declarant's request, the customs authority has not revealed
invalidation of the data stated in the customs declaration
except for the cases of identification of inaccuracies which
do not affect the adoption of the decision on placement of
goods under the declared customs regime.
The time limit for submission of a new customs declaration
for these goods shall not be established.
Article 135
Incomplete Customs Declaration
1. If the declarant does not have all necessary
information for filling in the customs declaration under the
reasons beyond his control, the customs authority may allow
to submit an incomplete customs declaration provided that
the data necessary for release of goods, calculation and payment
of customs levies which confirm the fulfillment of restrictions,
established in compliance with normative legal acts of the
Republic of Tajikistan and also allow to identify the goods
based on the totality of their qualitative and quantitative
characteristics are declared in it.
When submitting an incomplete customs declaration, the declarant
shall undertake an obligation in written form to submit missing
data by the time limit established by the customs authority
but not later than 45 days from the day of acceptance of the
incomplete customs declaration by the customs authority.
2. If the customs authority accepts an incomplete customs
declaration, the same requirements and provisions of the customs
legislation of the Republic of Tajikistan including the procedure
for calculation and payment of the customs levies that apply
in case when initially the full and properly completed customs
declaration is submitted shall apply.
Article 136
Periodic Customs Declaration
1. When the same goods are conveyed across the
customs border by the same person on a regular basis, the
customs authority shall have the right to permit submission
of a periodic customs declaration for all goods conveyed across
the customs border of the Republic of Tajikistan within a
certain period of time.
2. Goods shall be considered as being the same when they have
the same classification code under the Commodity Nomenclature
of the Foreign Economic Activities.
3. Goods shall be considered as being regularly conveyed across
the customs border of the Republic of Tajikistan by the same
person, when the same person delivers the same goods three
or more times within thirty calendar days.
4. For customs purposes, the same goods conveyed across one
and the same checkpoint and the customs clearance of which
is made in one and the same customs authority within thirty
calendar days under the same foreign trade agreement (contract),
regardless of the quantities of the separate deliveries shall
be deemed as a single shipmentl.
5. Customs payments and taxes shall be payable prior to or
on the day of registration of a periodic customs declaration.
6. When clearing goods from customs using the procedure for
periodic customs declaration, normative legal acts of the
Republic of Tajikistan effective on the day of registration
of a periodic customs declaration by customs authorities shall
apply.
7. A periodic declaration of goods shall be performed by filing
a periodic customs declaration prior to the delivery period
(exportation or importation). In the process, a periodic customs
declaration shall be filled out for a single consignment of
goods.
8. The full customs cargo declaration that is filled out given
the actual quantity of exported or imported goods, shall be
submitted not later than ten calendar days after termination
of the delivery period within which the goods were conveyed
using the periodic declaration procedure.
9. When goods are imported in volumes different from those
stated in the periodic customs declaration, a full customs
cargo declaration shall be filled out given the actual quantity
of the imported goods. In the process, a periodic customs
declaration for the next delivery period shall be filled out
taking such changes into account.
10. The procedure for customs clearance of goods using the
periodic declaration shall be determined by the authorized
body on customs affairs.
Article 137
Particular Features of Declaration of Domestic Goods when
Exporting from the Customs Territory of the Republic of Tajikistan
1. When exporting domestic goods from the customs
territory of the Republic of Tajikistan, upon the request
of the declarant the simplified procedure for declaring shall
be applied in compliance with Articles 135, 136 and 138 of
this Code.
2. The simplified procedure for declaring of domestic goods
shall be applied if this does not hamper the execution of
the customs control and shall not exempt the declarant from
fulfillment of requirements and conditions, established by
this Code and other normative and legal acts of the Republic
of Tajikistan in terms the completeness and timeliness of
payment of the customs levies, fulfillment of prohibitions
and restrictions established in compliance with normative
legal acts of the Republic of Tajikistan and also observance
of customs regimes.
In case of refusal of the customs authority to apply the simplified
procedure for declaring domestic goods, the customs authority
shall notify the declarant in compliance with paragraph 5
of Article 132 of this Code indicating the conditions are
to be followed for application of this procedure.
3. Goods conveying by pipelines or by electric power lines
shall be declared in the procedure established by Chapter
40 of this Code.
Article 138
Periodic Temporary Declaration of Domestic Goods
1. When exporting from the customs border
of the Republic of Tajikistan
of domestic goods, with respect to which precise information
required for customs clearance can not be submitted, in accordance
with normal implementation of foreign trade the periodic temporary
declaring shall be allowed by filing a temporary customs declaration.
2. After departure of domestic goods from the customs territory
of the Republic of Tajikistan a declarant shall lodge a full
and duly filled out customs declaration for all domestic goods
exported within a definite time period. The submission of
a full and duly filled out customs declaration shall be executed
within the period established by customs body at the application
of the declarant. When establishing such a time limit, the
time limit that necessary for the declarant to obtain the
data sufficient for filing a full and duly filled out declaration
shall be taken into account. The maximum time limit for filing
a full and duly filled out customs declaration shall constitute
90 days from the day following the day of expiry of the time
period for exportation of the goods being declared.
3. A declarant shall determine the time period within which
it is assumed to export domestic goods being declared under
the temporary customs declaration .
With regard to domestic goods subject to export customs duties
or application of prohibitions and restrictions established
in accordance with normative legal acts of the Republic of
Tajikistan, this period may not exceed one calendar month
and a temporary customs declaration shall be accepted by a
customs body not earlier than 15 days prior to the start of
this period.
4. A temporary customs declaration may include the data compiled
based on the intention to export an approximate number of
domestic goods within a definite time period, with conditional
customs value (valuation) defined according to the number
of domestic goods planned to be conveyed across the customs
territory and also based on the consumer properties of domestic
goods provided for the terms of the foreign economic transaction
and the procedure for determination of their value as of the
day of filing the temporary customs declaration.
Departure of domestic goods from the customs territory of
the Republic of Tajikistan in the quantity exceeding the one
declared in the temporary customs declaration shall not be
permitted except for the cases set forth in paragraphs 1 and
2 of Article 122 of this Code.
5. When using a temporary customs declaration economic prohibition
and restrictions established in accordance with normative
legal acts of the republic of Tajikistan shall be applied
on the day of the acceptance the declaration in question by
a customs authority. The rates of export customs duties shall
be applied on the day of acceptance of a temporary customs
declaration by a customs authority with the exception of cases
stipulated by this Code.
6. Export customs duties shall be paid along with filing a
temporary customs declaration to the customs authority. If
the amount of export customs duties payable is increased as
a result of clarification of the data indicated in paragraph
2 of this Article, extra payment of export customs duties
shall be made along with submission of a full and duly filled
out customs declaration. Fines in this case shall not be charged.
Refund of the overpaid and overcharged amounts of export customs
shall be made in accordance with Article 396 of this Code.
The specific procedure for payment of export customs duties
when exporting goods by a pipeline or by electric transmission
shall be determined by Articles 312 and 314 of this Code.
7. Upon expiration of four months from the day of acceptance
of a temporary customs declaration domestic goods were not
exported from the customs territory of the Republic of Tajikistan
the customs declaration in which these goods were declared
for exportation shall be deemed ad non-submitted.
Upon a well-reasoned request of the person concerned, the
customs authority shall extend the specified time limit but
not for more than another four months.
|
