THE CUSTOMS CODE OF THE REPUBLIC OF TAJIKISTAN

SECTION II CUSTOMS PROCEDURES

SUB SECTION 2 CUSTOMS REGIMES
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CHAPTER 19 EXPORT

Article 165
Content of Customs Regime

'Export of goods' shall mean the customs regime under which domestic goods are exported outside the customs territory of the Republic of Tajikistan to be used and consumed outside this territory without restrictions.

Article 166
Terms of Placement of Goods under the Customs Regime

1.Goods are exported under the condition of payment of export customs duties in the procedure stipulated by this Code, and in fulfillment of restrictions set in accordance with normative legal acts of the Republic of Tajikistan.
2.When exporting goods the exemption from payment, refund or reimbursement of domestic taxes shall be provided in accordance with tax legislation of the Republic of Tajikistan.