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THE CUSTOMS CODE OF THE REPUBLIC OF TAJIKISTAN
SECTION II CUSTOMS PROCEDURES
SUB SECTION 2 CUSTOMS REGIMES
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CHAPTER 22 PROCESSING FOR FREE CIRCULATION
Article 187
Content of the Customs Regime for Processing for Free Circulation
1. 'Processing of goods for free circulation'
shall mean the customs regime under which goods imported to
the customs territory of the Republic of Tajikistan are used
for operations on processing of goods within the established
time limit (time limit for processing of goods) with full
conditional release from payment of customs duties with subsequent
release of processed products into free circulation with payment
of customs duties at the rates applied to the processed products.
2. All the prohibitions and restrictions established in accordance
with normative legal acts of the Republic of Tajikistan shall
be applied to imported goods placed under customs regime of
processing of goods for free circulation.
Article 188
Terms of Placement of Goods under the Customs Regime
1. Goods shall be placed under the customs regime
for processing for free circulation, provided the following
requirements are complied with:
1) the permit of the customs authority is available (Article
192)
2) the submission of the opinion of the relevant authorized
state body on the norm of output of processed products in
the form established by the authorized body on customs affairs
in agreement with the relevant authorized government body.
3) the identification by customs authorities of foreign goods
in the processed products (Article 189)
4) ensuring the compliance with the requirements of the customs
legislation of the Republic of Tajikistan, including in addition
to the customs control to create conditions that make impossible
to withdraw goods and processed products, to exercise the
customs control, to provide the customs authorities with access
to goods, record-keeping for goods and performance of operations
with them, as well as submission of reports
5) impossibility to restore processed products to their original
state using an economically sound method
6) sums of customs duties, subject to payment with respect
to processed products less than those ones that would subject
to payment on the day of placement of imported goods under
the customs regime of processing of goods for free circulation
as if they were released for free circulation
7) importation of goods for processing by the person who directly
performs processing operations.
2. The customs regime for processing for free circulation
may be declared by the person who may act as a declarant,
in compliance with this Code.
3. Foreign goods previously placed under other customs regimes
may be placed under the customs regime for processing for
free circulation in case of compliance with requirements and
provisions of this Code.
4. The Government of the Republic of Tajikistan shall formulate
a list of goods prohibited from being placed under the customs
regime for processing for free circulation
Article 189
Identification of Goods in Processed Products
When identifying goods in the processed products
the rules stipulated by Article 175 of this Code shall be
applied.
Article 190
Operations for Processing of Goods
Îoperations for the processing of goods under
the customs regime for free circulation shall include:
1) actual processing and re-processing of goods
2) manufacturing of new goods, including mounting, assembling
or dismantling of goods
Article 191
Time Limit For Processing of Goods
1. The time limit for processing on customs territory
shall be determined by the declarant in agreement with the
customs authority and may not exceed one year.
2. The time limit for processing of goods for free circulation
shall be determined based on the duration of the processing
of goods
3. If the person who obtained the permit for processing without
violation of requirements and conditions set by this Chapter,
may not complete the customs regime within the given time
limit under the reasons beyond his control, the initially
set time limit for processing of goods shall be extended at
the well-reasoned application of the person who obtained the
permit for processing, within the time limit set by Paragraph
1 of this Article.
4.The time limit for processing of goods shall start from
the day of their placement under the customs regime for processing
of goods for free circulation, and when importing goods in
lots - from the day of placement of the first lot.
Article 192
Permit for Processing of Goods for Free Circulation
1. The permit for processing of goods for free
circulation shall be issued by the customs authority based
on the application of the declarant ( paragraph 1, Article
193).
2. The permit for processing of goods shall include the information
as follows:
1) description, quality and quantity of imported goods and
their processed products
2) operations on processing of goods and methods of their
performance
3) the norm of output of processed products
4) methods of identification of imported goods in processed
products
5) the time limit for processing of goods
6) other information determined by the authorized body on
customs affairs, and necessary for customs purposes.
The authorized body on customs affairs shall determine the
form of the permit for processing of goods.
3. The permit for processing of goods shall be effective within
the set time limit for processing of goods.
4. The permit for processing of goods shall be valid prior
to placement of goods under the customs regime of processing
of goods for free circulation.
5. The issued permit shall not be transferred to another person.
6. The person who obtained the permit for processing of goods
shall bear the responsibility for payment of customs duties
and taxes in accordance with paragraph 2 of Article 350 of
this Code.
Article 193
The Procedure for Issuance of Permit for Processing of Goods
1. To obtain a permit for processing of goods
the person shall submit to the customs authority the application
containing as follows:
1) details of the applicant
2) details of the person (persons) directly engaged into the
operations of processing of goods
3) information of the goods intended for processing, processed
products, wastes and residues
4) information of the operations on processing of goods, methods
and time limits of their completion
5) location of manufacturing capacities, used for processing
of goods
6) norm of output of processed products
7) methods of identification of imported goods in processed
products
8) time limit for good processing.
2. The form of the application and the form of presenting
the data included therein shall be determined by the authorized
body on customs affairs.
The documents confirming the declared data shall be attached
to the application.
3. The customs authority shall consider the application and
attached documents within 30 days from the day of their receipt.
Within this time limit the customs authority shall verify
the compliance with the established requirements and conditions
and also shall take a decision on agreement of the time limit
for processing of goods and the norm of output of processed
products, which is determined by the rules established by
Article 178 of this Code.
The customs authority shall have the right to request the
proofs specified in Paragraph 1 of this Article from third
parties and state bodies. The said persons shall submit the
requested documents within 10 days from the date of receiving
the request. At that, the customs authority shall be entitled
to extend the time limit of considering the application, up
to two months from the date of its receipt.
The permit for processing of goods and the documents attached
thereto shall be registered by the authorized body on customs
affairs. In case of non-fulfillment of the set requirements
and provisions the authorized body on customs affairs shall
have the right to issue the permit for processing of goods.
4. The customs authority shall refuse to issue a permit for
processing of goods only in case if the applicant does not
follow requirements and provisions established by Articles
187-193 of this Code, and also in case of the customs authority
has taken a decision to refuse to agree the declared data.
The refusal of the customs authority to issue the permit for
processing of goods shall be justified and motivated. The
applicant shall be notified about the refusal to issue the
declared permit in a written form.
Article 194
Residues and Wastes
The rules stipulated by Articles 183 and 184 of
this Code shall be applied with respect to the wastes resulted
from processing of goods as well as residues of goods, placed
under the customs regime of processing of goods for free circulation.
Article 195
Completion of the Customs Regime for Processing for Free Circulation
The customs regime for processing for free circulation
shall be completed as the release of the processed goods for
free circulation. When processed products are released for
free circulation, customs duties shall be calculated based
upon the rates applicable to the processed products. The customs
value and quantity of processed products shall be calculated
on the date of their declaring under the customs regime for
release into free circulation.
Article 196
Details of Application of Rates of Customs Duties with Respect
to Processed Products
The rates of customs duties in the country
of origin of goods imported for processing shall be applied
with respect to processed products. In cases when foreign
goods originated from different countries are used in processing,
the rates of customs duties shall be applied taking into account
the following principles:
1) if, in the course of processing of goods the classification
code of goods according to the Commodity Nomenclature of Foreign
Economic Activities has been changed at the level of any of
the first four digits, the rates of customs duties applied
to goods imported from the countries, with which the Republic
of Tajikistan has the most favorable treatment regime in trade
political relations shall be applied.
2) in other cases, the rates of customs duties of the country
of origin of foreign goods with the largest customs value
shall be applied.
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