THE CUSTOMS CODE OF THE REPUBLIC OF TAJIKISTAN

SECTION II CUSTOMS PROCEDURES

SUB-SECTION 1 CUSTOMS CLEARANCE
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CHAPTER 16 RELEASE OF GOODS

Article 149
Grounds for Release of Goods

1. Customs authorities shall release goods within the periods stipulated by Article 12 of this Code provided the following requirements are met:
1) if in the process of customs clearance and examination of goods, customs authorities have not revealed any violations of the customs legislation of the Republic of Tajikistan, except for the cases when the revealed violations are not a basis for bringing the action of an an administrative violation, when the revealed violations have been eliminated, and the goods that are the objects of the violation are not subject to seizure or confiscation, or may not be further required as material proof, in compliance with the legislation of the Republic of Tajikistan
2)if licenses, certificates, permissions and (or) other documents confirming the fulfillment of restrictions established in accordance with normative legal acts of the Republic of Tajikistan and international legal acts ratified by the Republic of Tajikistan have been submitted to the customs authority with the exception of the cases when the said documents may be submitted after the release of goods
3)if a declarant met necessary requirements and provisions for placement of goods under the selected customs regime, or application of the relevant customs procedure, in compliance with this Code
4)if customs duties and taxes with respect to the goods have been paid, or security for payment of customs levies have been provided in compliance with Chapter 46 of this Code.
2. The release for free circulation of goods imported into the customs territory of the
Republic of Tajikistan shall be allowed provided the customs duties and taxes are paid to the budget. In case of default of payment of customs duties and taxes to the budget the goods are considered to be released conditionally. Upon the request of the person, who paid customs duties, taxes the authorized body in the area of finance shall provide the information on the receipt of payments to the budget.
The authorized body in the area of finance shall immediately provide the information regarding the receipt of payments to the budget. to the customs body including by the electronic information exchange
3. The release of goods may be suspended in accordance with Article 441 of this Code.
4. The permit for placement of domestic goods, exported from customs territory of the Republic of Tajikistan, under the customs regime of the release of goods shall be issued by the customs body.

Article 150
Release of Goods Prior to Submission of Customs Declaration

1. When importing goods, stated in Article 67 of this Code, to the customs territory of the Republic of Tajikistan, and in case of application of special simplified procedures of customs clearance in accordance with Article 68 of this Code, the release of goods prior to submission of a customs declaration may be executed provided that the declarant
has submitted commercial or other documents, containing the information that allow to identify goods and also the documents and information confirming fulfillment of restrictions established by normative legal acts of the Republic of Tajikistan, except for the cases when such documents and information may be submitted after the release of goods, customs duties were paid or their payment was secured in the procedure determined by Chapter 46 of this Code.
2. The release of goods prior to the submission of customs declaration is allowed provided that the declarant has undertaken obligations in written form regarding submission of customs declaration and necessary documents and information within the time period established by the customs authority that may not exceed 45 days from the day of the release of goods, unless other period for submission of certain documents and information is stipulated by this Code.
3. When releasing goods prior to the submission of a customs declaration, the rates of customs duties, taxes, foreign exchange rates and restrictions set by normative legal acts of the Republic of Tajikistan effective at the day of the release of goods, shall be applied.

Article 151
Conditional Release

1. Goods are subject to the conditional release in the following cases:
1) if preferential duties, taxes are connected with restrictions in use and disposal of goods in accordance with the legislation of the Republic of Tajikistan.
2) if goods are placed under customs regimes of customs warehouse, free warehouse, free customs zone, duty free trade, processing of goods on the customs territory, processing of goods for free circulation, temporary import, re-export, international customs transit, destruction, as well as special customs regimes as applied to the goods imported to the customs territory of the Republic of Tajikistan
3) if goods are released without submission of documents and information confirming the compliance with restrictions established in accordance with normative legal acts of the Republic of Tajikistan.
2. The conditionally released goods, with respect to which the preferential customs duties and taxes are applied in accordance with the legislation of the Republic of Tajikistan, may be used only for the purposes compliant with the conditions of granting these privileges.
The goods that have been released by the customs authority without submission of documents confirming the fulfillment of restrictions established by normative legal acts of the Republic of Tajikistan shall not be transferred to third parties, including by selling them or alienated any other way. In cases if restrictions for import of the goods in question have been set in connection with the review of the quality and safety of these goods, these goods shall not be used (operated, consumed) in any form.
3. The conditionally released goods shall have the status of foreign goods and shall be placed under the customs control.
4. The goods released for free circulation are considered conditionally released if the payment of customs duties and taxes is postponed or will be made on installments or the amounts of customs duties and taxes are not transferred to the budget.

Article 152
Time Limit for Release of Goods

1. Customs authorities shall release goods in accordance with Article149 of this Code no later than two working days from the day of the receipt of the customs declaration, submission of other necessary documents and information as well as from the moment of submission of goods to customs authorities, except for the case when the time limit for the examination of goods is extended in accordance with paragraph 2 of Article 400 of this Code.
2. In case of application of a preliminary declaration (Article 130), the release of goods shall be executed after their submission to the customs authority.

Article 153
Additional Provisions for Release of Goods

1. If in the process of the review of the customs declaration, other documents submitted during declaration, and examination of the declared goods, the customs authority discovers non-compliance with the provisions of the release as stipulated by Article 149 of this Code, the release of goods shall not be executed.
The customs authority shall immediately inform the declarant which terms exactly were not fulfilled and exactly which actions sufficient for compliance with the terms of release of goods in accordance with provisions of this Article the declarant shall undertake.
2. If the customs authority discovered that when declaring goods the false information was declared that affect the amount of customs duties and taxes payable, in cases stipulated by this Code , the customs authority shall immediately request the declarant to adjust the data and recalculate the amount of customs duties and taxes payable. In its request, the customs authority shall specify the data necessary to adjust for the goods to be released.
3. If the customs authority has revealed the signs indicating that the data given in declaration of goods and affecting the amount of customs duties payable may be unreliable or the declared information are not properly confirmed, the customs authority holds any kind of additional examination stipulated by this Code in the procedure stipulated by this Code.
The customs authority shall release goods provided that the payment of customs levies is secured and that customs payments may be additionally levied based on the results of the review. The customs authority shall inform the declarant in written form the amount of the required security for payment of customs levies.
4. If the customs authority has revealed the unreliable data in the declaration of goods that affect the application of prohibitions and restrictions established in accordance with normative legal acts of the Republic of Tajikistan, in cases stipulated by this Code, the customs authority sends the request to the declarant to adjust these data and submit the documents confirming the compliance with appropriate restrictions. In its request the customs authority shall specify which data shall be adjusted and which documents confirming the fulfillment of appropriate restrictions shall be submitted.
5. If the customs authority has revealed the signs indicating that the declared information which affect the application of prohibitions or restrictions with respect to goods set in accordance with normative legal acts of the Republic of Tajikistan may be inadequate or the declared information is not properly confirmed, the customs authority holds any kind of additional examination as provided by this Code in the procedure stipulated by this Code.
The release of goods shall be executed by the customs authority provided that the declarant has submitted documents confirming the fulfillment of appropriate restrictions. The customs authority informs the declarant in written form which particular documents shall be submitted.
6. In cases stipulated by paragraphs 2 and 4 of this Article, the goods shall be released no later than the day following the day of declarant's fulfilling the requirement of the customs authority and paying additional amounts of customs duties, taxes, if required, except for the cases when the goods have been withdrawn or arrested in accordance with the criminal procedural legislation of the Republic of Tajikistan or the Administrative Delinquency Legislation of the Republic of Tajikistan
In cases stipulated by paragraphs 3 and 5 of this Article, the goods shall be released no later than the day following the day of placing the security for payment of customs levies and (or) from the moment of submission of documents confirming the compliance with relevant restrictions.
If as a result of adjustment of the declared information, the amounts of customs duties ad taxes payable is reduced in comparison with the one declared by the declarant, the goods shall be released before the requirements said in paragraphs 2 and 3 of this Article are fulfilled.
7. The actions, stipulated by this Article shall be performed by the declarant within the deadlines of temporary storage established in accordance with this Code.

Article 154
Release of Goods in Case of Institution of Proceeding on Administrative Violation

In case of discovery of institution of proceeding on Administrative Violation, goods may be released in accordance with Article 153 of this Code upon the resolution of the head of the customs authority, whose official has instituted the proceeding prior to completion of the proceeding on the case, provided that the goods are not confiscated as material proof or arrested in accordance with the administrative delinquency legislation of the Republic of Tajikistan.

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