THE CUSTOMS CODE OF THE REPUBLIC OF TAJIKISTAN

SECTION II CUSTOMS PROCEDURES

SUB SECTION 2 CUSTOMS REGIMES
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CHAPTER 20 INTERNATIONAL CUSTOMS TRANSIT

Article 167
Content of the International Customs Transit Regime

'International transit of goods' shall mean the customs regime under which foreign goods are conveyed under the customs control across the customs territory of the Republic of Tajikistan between the point of entry onto the customs territory of the Republic of Tajikistan and their exit from this territory (if it is the part of their way that starts and ends outside the customs territory of the Republic of Tajikistan), without payment of customs duties and taxes, and also without application of economic prohibitions and restrictions established in accordance with normative legal acts of the Republic of Tajikistan.

Article 168
Terms of Placement of Goods under the International Customs Transit Regime

1. Under the customs regime of the international customs transit any foreign goods may be placed, except for the goods the transit of which is prohibited in accordance with the normative legal acts of the Republic of Tajikistan and international legal acts ratified by the Republic of Tajikistan
2. The normative legal acts of the Republic of Tajikistan and international legal acts ratified by the Republic of Tajikistan may set additional terms for placement of goods under the customs regime of international customs transit.

Article 169
Application of Rules to International Customs Transit Stipulated by this Code with Respect To Internal Customs Transit

1. Under the international customs transit the procedure for the issuance of permits for international customs transit by the customs authority and the procedure for setting time limits of the international customs transit, identification of goods, for measures of ensuring observance of the customs legislation of the Republic of Tajikistan shall be executed by the rules established by Articles 80-86 of this Code with respect to the internal customs transit and applied to the international customs transit.
2. Under the international customs transit a carrier or a freight forwarder shall have obligations and responsibility according to the provisions of paragraphs 1 and 2 of Article 88 and also Articles 90 and 91 of this Code.

Article 170
Transshipment and Other Operations with Transit Goods

1. Transshipment of transit goods from the vehicle on which the goods were imported to the customs territory of the Republic of Tajikistan to the vehicle on which the goods will be exported from this territory shall be allowed with permission of the customs authority in the region of the activities of which this shipping operation is executed. If transit goods may be shipped from one vehicle to another without damaging imposed customs stamps and seals, this transshipment shall be allowed with prior notification of the customs body.
2. Warehouse storage (storage, splitting or accumulation of consignments and other similar operations) of transit goods on the customs territory of the Republic of Tajikistan shall be allowed in fulfillment of the requirements and conditions established this Code.
3. Operations with transit goods not stipulated by paragraphs 1 and 2 of this Article shall be allowed only in case of the real threat of destruction, loss and irretrievable loss or material damage of goods and (or) means of transport.

Article 171
Completion of the Customs Regime

1. The international customs transit shall be completed with export of transit goods from the customs territory of the Republic of Tajikistan.
The carrier shall present customs goods, submit the transit declaration and other documents for transit goods, used for international customs transit purposes, to the customs authority of destination (paragraph 1 of Article 92). The customs authority of destination shall perform necessary customs operations for completion of the international customs transit and issue permission for departure of goods and means of transport (Article 120) on the day of submission of transit goods and documents.
In case of export of transit goods in lots the international customs transit shall be deemed to be completed after the departure of the last lot from the customs territory of the Republic of Tajikistan.
2. The international customs transit may be also completed by placing goods under other customs regimes in compliance with requirements and provisions established by this Code.

Article 172
Particular Features of Application of the Customs Regime

1. In cases, when the place of entry of transit goods to the territory of the Republic of Tajikistan and the place of their departure from territory coincide, a simplified procedure shall be allowed to the international customs transit. The carrier or freight forwarder submit only those documents and data that are required upon entry of goods and means of transport (Article 72), and the permit for transit shall be issued on the day of submission of goods and documents to the customs authority.
2. If transit goods are transshipped in the place specified in paragraph 1 of this Article, from one vehicle used upon entry of goods, to the vehicle used on their departure, the transshipment of goods shall be allowed with the permission of the customs authority. Such permission shall be issued to the carrier or freight forwarder upon submission of documents and information as provided by Article 72 of this Code.
The customs authority may refuse to issue a permit for performing cargo operations with transit goods only in case when their performance lead to the loss of goods or alteration to their consumers properties.

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