THE CUSTOMS CODE OF THE REPUBLIC OF TAJIKISTAN

SECTION II CUSTOMS PROCEDURES

SUB SECTION 2 CUSTOMS REGIMES
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CHAPTER 17 GENERAL PROVISIONS PERTAINING TO CUSTOMS REGIMES

Article 155
Types of Customs Regimes

The following types of customs regimes have been established for the purpose of applying the customs legislation of the Republic of Tajikistan in the area of customs regulation of goods:
1)release of goods for free circulation
2)export
3)international customs transit
4)processing of goods on customs territory
5)processing of goods for free circulation
6)processing of goods outside the customs territory
7)temporary import
8)customs warehouse
9)re-import
10)re-export
11)destruction of goods
12)rejection of goods in favor of the State
13)temporary export
14)duty-free trade
15)free customs zone
16)free warehouse
17)transfer of supplies
18)special customs regimes.

Article 156
Choice and Change of Customs Regime

1.The person importing goods into the customs territory of the Republic of Tajikistan and exporting them from this territory shall be obliged to place goods under one of the customs regimes, stipulated by this subsection, and follow this regime.
2. The person shall have the right to choose any customs regime and change it for another within the time limits established for each type of the regime in compliance with this Code.

Article 157
Placement of Goods Under Customs Regime

1. Goods shall be placed under a customs regime with the permission of the customs authority, issued in accordance with this Code.
2. If the person follows the declared customs regime and other terms for the release of goods (Article 149), the customs authority shall be obliged to issue a ermission for placement of goods under a declared regime.
3. The date of placement of goods under a customs regime shall be deemed as he day of the release of goods by the customs authority.

Article 158
Compliance with Prohibitions and Restrictions when Placing Goods under Customs Regimes

The persons shall fulfill prohibitions and restrictions of non-economic nature established in accordance with normative legal acts of the Republic of Tajikistan regardless of the declared regime.

Article 159
Documents And Information Confirming the Compliance with Customs Regime

1. To obtain a permission for placement of goods under a customs regime the person shall submit to the customs authority only those documents and information that confirm the compliance with the terms of placement of goods under a customs regime, stipulated by this subsection.
2. The customs authority shall have the right to demand only those documents and information that confirm the compliance with the terms of placement of goods under the declared customs regime and compliance with this customs regime in accordance with this Code.

Article 160
Guarantees of Observance of Customs Regime

In issuing permissions for placement of goods under customs regime that provide for full or partial exemption from payment of customs duties, taxes or reimbursement of paid sums and (or) inapplicability of prohibitions and restrictions of non-economic nature set in accordance with normative legal acts of the Republic of Tajikistan, the customs authority shall have the right to demand the security for payment of customs levies (Article 46), confirmation of the obligation to re-export temporary imported goods, and other guarantees of duly fulfillment of obligations set by this subsection.

Article 161
Responsibility for Fulfillment of the Terms of Placement of Goods Under Customs Regime

The responsibility for fulfillment of the terms of placement of goods under the declared customs regime that stipulates full or partial exemption from payment of customs duties, taxes or reimbursement of the paid amounts and (or) non-application of prohibitions and restrictions of non-economic nature set in accordance with normative legal acts of the Republic of Tajikistan shall be imposed on the declarant.

Article 162
The Consequences of Withdrawal of Goods under the case of Administrative Violation in the Area of Customs

1. In case of withdrawal of goods, placed under the customs regime as a result of the administrative violation case in the area of customs, the validity of customs regime with respect to these goods shall be suspended.
2. If resolution on customs administrative delinquencies that entered into force does not provide for confiscation of goods, placed under customs regime the effect of the customs regime on these goods shall be renewed.
In case of renewal of the customs regime interests, charges and payments of which are stipulated in accordance with this subsection, for the period of suspension of the validity of the customs regime is neither charged nor paid.
3. If the person is called to account for administrative delinquency for non-fulfillment of the customs regime and this non-fulfillment makes it impossible to further apply this customs regime, the customs regime shall be completed in accordance with this subsection within 15 after the relevant decision on administrative delinquency came into force.

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