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 15 CUSTOMS BROKER (REPRESENTATIVE)

Article 139
Customs Broker (Representative)

1. The domestic legal entity included in the Register of the customs brokers (representatives may act as a customs broker (a representative) (Article 140). A state enterprise may not act a customs broker (a representative).
2. A customs broker (representative) shall perform customs operations in compliance with this Code on behalf of the declarant or any other persons concerned upon their instruction.
3. A customs broker (representative) shall be entitled to restrict the field of his activity in respect to the performance of customs operations with certain types of goods in compliance with the Commodity Nomenclature of Foreign Economic Activities or in respect to goods conveyed across the customs border by certain modes of transport and also by performance of certain customs operations or by the region of activity within the region of activities of one (several) customs authority (authorities).
4. The relations between customs broker (representative) and declarants and other persons concerned shall be on a contractual basis. The refusal of the customs broker (representative) to sign a contract provided that there are acceptable conditions for its signing shall not be permitted.

Article 140
Terms for Inclusion in the Register of the Customs Brokers (Representatives)

The terms for inclusion in the Register of the customs brokers (representatives) shall be as follows:
1) availability of at least two specialists on customs clearance with a qualification certificate (Article 146) in the applicant's staff
2) availability of completely formed initial charter (aggregate) capital, charter fund or shares of the applicant
3) security of customs and tax payments in accordance with Article 384 of this Code.
4) availability of the insurance contract of the civil liability that may occur as a result of damage caused on the property of the persons he/she represents or violation of the contract with these persons. The insurance amount may be not less than 6000-fold amount of the minimum statutory monthly wage.

Article 141
Application on Inclusion in the Register of the Customs Brokers (Representatives)

1. Inclusion in the Register of customs brokers (representatives) shall be made based on the application of the person who meets the requirements set forth in Articles 139 and 140 of this Code.
2. Application for inclusion in the Register of the customs brokers (representatives) shall contain:
1) Application to the customs authority with the request for inclusion in Register of customs brokers (representatives)
2) Information on the name, organizational and legal structure, location, open bank accounts, as well as the list and location of its separate structural subdivisions through which the applicant plans to perform activities as a customs broker (representative) on the date of submission of an application
3) Information on the amount of charter (aggregate) capital paid up, charter fund or shares of the applicant
4) Information on the intention to limit the field of activities with performance of customs operations with respect to certain types of goods in compliance with the Commodity Nomenclature of Foreign Economic Activities or goods conveyed across the customs border by certain modes of transport and also with performance of certain customs operations or with operating in the region of activities within the region of activities of one (several) customs authority (authorities) or to perform his activity without such restrictions
5) Information on availability of the specialists on customs clearance in the applicant's staff on the date of submission of the application
6) Information on security of payment of the customs levies in accordance with Article 384 of this Code
7) Information on a contract (contracts) concerning insurance of civil liability risk of the applicant.
3. The following documents confirming the declared data shall be attached to the application for inclusion in the Register of customs brokers (representatives):
1) foundation documents or a document confirming the fact of registration of the legal entity in the Unified State Register of Legal Entities
2) state registration certificate of a legal entity
3) certificate on registration of the applicant by the tax authority
4) qualification certificates of the specialists on customs clearance being the employees of the applicant
5) documents confirming the size of completely formed charter (aggregate) capital, charter fund or shares of applicant
6) documents confirming the security of payment of customs levies in accordance with Article 384 of this Code
7) confirmation from the bank about opening of accounts at these banks
8) insurance policy.

Article 142
Certificate on Inclusion in the Register of the Customs Brokers (Representatives)

1. Certificate on inclusion in the Register of customs brokers (representatives) shall contain:
1) name, organizational and legal structure, location of the customs broker (representative) and its separate structural subdivisions fulfilling functions of the customs broker (representative)
2) information on amount and form of security of payment of customs levies in accordance with Article 384 of this Code
3) information on restriction of the field of activity of the customs broker (representative) if they are established.
2. The certificate on inclusion in the Register of the customs brokers (representatives) shall be valid during five years.

Article 143
Rights of Customs Brokers (Representatives)

1. When performing customs operations a customs broker (representative) shall enjoy the same rights as the person who authorizes him/her to represent his/her interests in relations with customs authorities.
2. The customs broker (representative) shall be entitled to act as the guarantor to customs authorities for fulfillment of obligations on payment of customs levies by the person he/she represents if the provision of security of payment is required in compliance with this Code.
3. The customs broker (representative) shall be entitled to require from the person he/she represents for documents and information necessary for customs clearance including those containing commercial, banking and other secret secured by law and other confidential information and to receive these documents and data by the deadline ensuring the fulfillment of requirements of this Code.
4. When signing a contract with the person he/she represents, the customs broker (representative) shall be entitled to:
1) allow discounts in respect to the price and provide other privileges for certain categories of the persons he/she represents
2) as a condition to signing an agreement with the person whom he/she represents, to specify requirements for ensuring the fulfillment of the obligations of this person, in compliance with the civil legislation of the Republic of Tajikistan.

Article 144
Obligations and Responsibility of a Customs Broker (Representative)

1. The obligations of a customs broker (representative) during customs clearance shall be based on the requirements and provisions established by this Code in respect to customs operations necessary for placement of goods under the customs regime or any other customs procedures. The fact of performing such operations shall not impose on the customs broker (representative) the obligation to perform operations related to the completion of the customs regime, as well as other obligations imposed only on the person stated in Article 15 of this Code, carrier or other person in compliance with this Code.
2. The customs broker (representative) shall pay customs duties and taxes if the content of the customs regime stated for declaration of goods provides for their payment. The customs broker (representative) shall bear the same responsibility as the declarant for payment for customs levies payable in accordance with this Code.
3. A customs broker (representative) and his/her employees shall not disclose or use for their own purposes or transfer to the other persons the information containing commercial, banking and other secret secured by law and other confidential information, except for the cases set forth by laws of the Republic of Tajikistan.
4. A customs broker (representative) shall be obliged to keep records on goods in respect to which the customs operations are performed and to submit the report on performed customs operations to the customs authorities (Article 405).
5. A customs broker (a representative) shall submit an electronic copy of the customs declaration upon the request if the customs body.
5. The liabilities and responsibility of a customs broker (representative) to customs authorities may be limited by the contract of the customs broker (representative) with the person he/she represents.

Article 145
Withdrawal of Certificate on Inclusion in the Register of the Customs Brokers (Representatives)

Certificate on inclusion in the Register of customs brokers (representatives) shall be withdrawn in case of:
1) non-observance of at least one of the provisions of inclusion in the Register of customs broker (representative) set forth by Article 140 of this Code by the customs broker (representative)
2) repeated bringing of the customs broker (representative) to the administrative responsibility relating to non-fulfillment of his(her) obligations for commitment of administrative violations in the area of customs affairs.

Article 146
Specialist on Customs Clearance

1. A customs clearance specialist is a physical person who meets the qualification requirements established by the authorized body on customs affairs and has a qualification certificate of the customs clearance specialist.
2. The customs clearance specialist shall perform his/her activity as the employee of the customs broker (representative).

Article 147
Certification for Compliance with Qualification Requirements

1. The certification in respect to compliance with qualification requirements (hereinafter referred to as certification) shall be the review of the qualification of physical persons who pretends for receiving a qualification certificate of the customs clearance specialist. Certification shall be performed in the form of a qualification examination. The persons who pass a qualification examination successfully shall obtain a qualification certificate of the customs clearance specialist. The validity of a qualification certificate of the customs clearance specialist shall not be limited.
2. The obligatory requirements to the candidates for obtaining a qualification certificate of the customs clearance specialist shall be:
1) availability of the document of higher education obtained at the local state accredited institutions of a higher professional education or availability of a document of a higher education obtained at the educational institution of a foreign state and certificate on equivalence of this document to the local document in the state format on a higher education
2) work experience at least two years.
The procedure for carrying out the certification, the list of the documents submitted with the statement on permission for certification, programs of the qualification exams and the exams procedure shall be determined by the authorized body on customs affairs. At that all persons meeting the requirements for candidates regardless of their special preparation to take an exam shall be permitted to take an exam. The customs authorities determined by the authorized body on customs affairs shall accept a qualification examination.
3. Each specialist on customs clearance shall be obliged to have training on professional development approved by the authorized body on customs affairs including 40 academic hours every two years starting from a year following the year of the receipt of a qualification certificate on customs clearance. The professional development training shall be conducted by the persons having the license for the right to train.

Article 148
The Grounds and Procedure for Annulment of a Qualification Certificate of a Customs Clearance Specialist

1. A qualification certificate of a specialist shall be annulled in case of:
1) the fact of receipt of a qualification certificate of a customs clearance specialist using forged documents is established
2) a court sentence providing for the punishment by the cancellation of a right to perform activities as the customs clearance specialist for a certain period of time has entered into force
3) a customs clearance specialist violates the requirements stipulated by paragraph 3 of Article 144 of this Code
4) customs clearance specialist has been repeatedly brought to administrative responsibility for commitment of administrative violations in the area of customs affairs
5) customs clearance specialist violates the requirement on having qualification development training programs established by paragraph 3 of Article 147 of this Code.
2. Decision on cancellation of a qualification certificate of a customs clearance specialist shall be made by the authorized body on customs affairs. This body shall make a well-reasoned decision on annulment of a qualification certificate of a customs clearance specialist. The copy of the said decision shall be forwarded to the person with respect to whom this decision is adopted within three days from the date of its proceeding.
3. A person whose qualification certificate on customs clearance is annulled shall be entitled to appeal a decision on annulment of the said qualification certificate in compliance with Chapter 7 of this Code.
4. A person whose qualification certificate on customs clearance is annulled shall not be entitled to apply again for obtaining a qualification certificate:
1) within one year from the date of making a decision on cancellation of a qualification certificate if this certificate is annulled based on the grounds stipulated in subparagraphs 1 and 3 of paragraph 1 of this Article
2) within a period set forth by the court sentence that became effective if a qualification certificate is annulled based on the subparagraph 2 of paragraph 1 of this Article
3) within the period when a person is considered to be subjected to an administrative violation if a qualification certificate is annulled based on the subparagraph 4 of paragraph 1 of this Article.

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