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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 23 PROCESSING OF GOODS OUTSIDE THE CUSTOMS TERRITORY
Article 197
Content of the Customs Regime for Processing Outside the Customs
Territory
1. 'Processing outside the customs territory'
shall mean the customs regime when domestic goods are exported
outside the customs territory of the Republic of Tajikistan
for the purpose of processing within the established time
limit (time limit of processing of goods) and subsequent importation
of processed products onto the customs territory of the Republic
of Tajikistan, with full or partial exemption from import
customs duties and taxes in accordance with legislation of
the Republic of Tajikistan. .
2. The goods shall be exported from the customs territory
of the Republic of Tajikistan in accordance with the customs
regime of processing of goods outside the customs territory
with full conditional exemption from export customs duties.
In accordance with normative legal acts of the Republic of
Tajikistan economic prohibitions and restrictions shall not
be applied to exported goods.
3. When exporting goods under the customs regime of processing
of goods outside the customs territory, the exemption from
payment, refund or reimbursement of domestic taxes shall not
be provided.
Article 198
Terms of Placement of Goods under the Customs Regime of Processing
outside the Customs Territory
1. Processing of goods outside the customs territory
shall be allowed with permission of the customs authority
(Article 203).
2. Processing of goods outside the customs territory shall
be allowed if customs authorities may identify exported goods
in the processed products (Article 199), except for the case
when the processed products are replaced with foreign goods
in accordance with Article 206 of this Code.
3. To place goods under the customs regime of processing of
goods outside the customs territory, for the customs purposes
the goods shall have the status of being in free circulation
or produced in the Republic of Tajikistan. The goods placed
under the customs regime of processing outside the customs
territory with regard to which preferential customs duties
and taxes are provided in accordance with the legislation
of the Republic of Tajikistan shall be allowed in case if
the operation on processing of goods is a repair.
4. The government of the Republic of Tajikistan shall have
the right to determine the cases, when the processing of goods
outside the customs territory also setting quantity and pricing
restrictions on processing of goods are not allowed with respect
to certain types of goods, in accordance with the customs
regime of processing of goods outside the customs territory
with the aim of protecting the interests of domestic producers.
The said prohibitions and restrictions shall come into effect
in accordance with Article 4 of this Code.
Article 199
Identification of Goods in Processed Products
1. For identification of the exported goods in
the processed products the following methods are applied based
on the nature of goods and the operations for processing of
goods being performed:
1) putting by a declarant, processor or a customs official,
of seals, stamps, numbers and other markings onto exported
goods
2) detailed description of exported goods, taking photographs,
showing on the scale
3) matching the results of examination of samples or specimens
of exported goods, taken in advance, against the processed
products
6)using serial number and other markings of the producer of
exported goods
7)documentary evidence, proving that the exported goods were
processed
6) other methods of identification providing for use of modern
technologies.
2. Applicability of the declared method of identification
of exported goods for processing of goods outside the customs
territory in the processed products shall be established by
the customs authority taking into account the nature of goods
and processing operations being performed.
3. Upon the request of the applicant and with agreement of
the customs authority the given identification for customs
purposes may be established as a result of the review of the
submitted detailed information about raw materials, materials
and components that are used in production and also the technology
of production of processed products.
Article 200
Operations on Processing of Goods
Operations for the processing of goods under the
customs regime outside the customs territory shall include:
1) actual processing and re-processing of goods
2) manufacturing of new goods, including mounting, assembling
and dismantling of goods
3) repair of goods, including its restoration, replacement
of components, restoration of their consumption properties
Article 201
Time Limit for Processing of Goods
1. The time limit for processing shall be determined
by the declarant in agreement with the customs authority and
may not exceed two years.
2. The time limit for processing of goods outside the customs
territory shall be determined based on the duration of processing
of goods and the time necessary for transportation of processed
products, within the time limit established by Paragraph 1
of this Article.
3. At the well-reasoned application of the person obtained
a permit for processing of goods, the initially established
time limit for processing shall be extended within the time
limit set by Paragraph 1 of this Article.
4. The time limit for processing of goods shall start from
the date of their placement under the customs regime for processing
of goods outside the customs territory, and in case of import
of goods in lots - from the date of the placement of the first
lot.
Article 202
The Norm of Output of Processed Products for Customs Purposes
1. The norm of output of processed goods (quantity
and percentage of processed goods resulting from processing
of a definite number of exported goods) shall be determined
by the declarant in agreement with the customs authority based
on the actual conditions, under which the goods are processed,
except for the cases stipulated by Paragraph 4 of this Article,
if it is recognized as necessary for customs control purposes.
The norm of output of processed products shall be determined
prior to importation of processed products to the customs
territory of the Republic of Tajikistan.
2. The customs authority shall agree the norm of output of
processed products based on documents submitted by the declarant,
containing the information about the technological process.
In the process of the agreement of the norm of output of processed
goods the customs authority shall take into account opinions
of expert organizations (including customs laboratories),
based on a specific technological process.
3. Description, quantity and quality of processed products
shall be finally determined after the agreement of the norm
of output of processed products.
4. If operations on processing of goods having practically
constant characteristics are usually performed in accordance
with specific technical conditions and lead to the output
of processed products of unchanged quality, the competent
authorities shall establish standard norms of output of processed
products for customs purposes.
When using standard norms of output of processed products
for customs purposes, the import of processed products in
quantity exceeding the established norms of output of processed
products with full or partial exemption from customs duties,
taxes shall not be allowed.
Article 203
Permit for Processing of Goods
1. Export of goods for processing of goods outside
the customs territory shall be allowed provided the permit
for processing of goods outside the customs territory is available.
2. The permit for processing of goods outside the customs
territory shall be issued to the declarant by the customs
authority.
3. The permit shall include:
1) description, quality and quantity of goods intended for
processing and their processed products
2) operations on processing of goods and methods of their
implementation
3) the norm of output of processed products, if it is established
(Paragraph 4 of Article 202) or agreed on the date of the
permit was issued
4) methods of identification of exported 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 a permit for processing of goods.
4. The permit for processing of goods shall be valid within
the set time limit for processing of goods.
5. 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 204
The procedure for Issue of Permit for Processing of Goods
1. To obtain a permit for processing of goods
the person shall submit to the customs authority an application
containing the following information:
1) information about the applicant
2) person (persons) directly engaged into the operations of
processing of goods and his (her) location
3) goods intended for processing
4) operations on processing of goods, methods and time limits
of their completion
4) the norm of output of processed products if it is established
(paragraph 4 of Article 202) and if on the day of submission
of the application by the declarant this norm is established
5) processed products and their approximate quantity
6) methods of identification of exported goods in processed
products
7) replacement of imported goods with foreign goods
8) time limit for goods processing.
2. The form of an application and the form for presenting
the data shall be established by the authorized body on customs
affairs.
The documents proving the data shall be attached to the application.
3. The customs authority shall consider the application and
attached documents within 30 days form the date of their receipt.
Within this time period the customs authority shall verify
the data given in the application and also shall take a decision
concerning agreement of the declared norms of output of processed
products with the time limit for processing of goods.
The customs authority shall have the right to request from
third parties and state bodies documents proving the declared
data. At that, the customs body shall be entitled to extend
the time limit of considering the application, but this time
limit shall not exceed two months from the date of the receipt
of the application.
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 established requirements
and provisions the authorized body on customs affairs shall
have the right to refuse in issuing a permit for processing
of goods.
4. The customs declaration for goods exported in accordance
with the customs regime of processing of goods outside the
customs territory shall be used as an application for processing
of goods provided that the goods are exported in one lot,
if:
1) the goods were placed under customs regime of processing
of goods outside the customs territory for repair, including
the repair on a paid basis.
2) the customs value of goods placed under customs regime
of processing of goods outside the customs territory does
not exceed 2000 fold of the minimum monthly wage determined
by the law.
5. If the customs declaration is used as an application, the
time limit of its consideration shall not exceed the time
limit of considering the customs declaration, set by Paragraph
1 of Article 400 of this Code. In this case the processed
products being imported shall be declared to the customs authority
that issued the permit for processing of goods.
6. 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 set by this Chapter when
lodging an application, and also in case of customs authority
takes a decision to refuse to agree the declared norms of
output of processed products and the time limit of products
processing.
The refusal of the customs authority to issue the permit for
processing of goods shall be justified and motivated. The
declarant shall be notified about the refusal to issue the
declared permit in a written form.
Article 205
Withdrawal of Permit for Processing of Goods
1. The issued permission for processing of goods
shall be withdrawn by the customs authority if in accordance
with the normative legal acts of the Republic of Tajikistan
adopted on the basis of Paragraph 4 of Article 198 of this
Code, the placement of goods under the customs regime of processing
of goods outside the customs territory shall not be allowed.
2. The decision on withdrawal shall be effective from the
date when the relevant normative legal acts of the Republic
of Tajikistan comes into effect.
3. In case of withdrawal of the permit for processing of goods,
placement of goods under the
customs regime of processing of goods outside the customs
territory in accordance with the withdrawn permission shall
not be allowed, and with respect to the goods placed under
the customs regime of processing of goods outside the customs
territory prior to the withdrawal of permission, the customs
regime may be completed in accordance with this Chapter.
4. The form of withdrawal of permission for processing of
goods shall be established by the authorized body on customs
affairs.
Article 206
Replacement of Processed Products with Foreign Goods
Under the well-reasoned request of the applicant
and with permission of the authorized body on customs affairs
the processed products may be replaced with foreign goods
provided that
1) they coincide on their description, quantity, value, quality
and technical specifications with the products of processing
2)the code of foreign goods under the Commodity Nomenclature
of the Foreign
Economic Activities coincides with the code of processed goods
under the Commodity Nomenclature of the Foreign Economic Activities
on the level of first four digits.
In other cases the processed products may be replaced with
foreign goods by re-drawing up the permit for processing in
the procedure established by Article 204 of this Code.
Article 207
Application of Full or Partial Exemption from Payment of Customs
Duties, Taxes to the Processed Products
1. The full exemption from payment of customs
duties, taxes shall be provided to processed products if the
aim of processing was guarantee (paid) repair of exported
goods. With respect to the goods, earlier released for free
circulation on the customs territory of the Republic of Tajikistan,
the full exemption from payment of customs duties, taxes shall
not be provided, in case when releasing goods for free circulation
the defect being a reason for the repair was taken into account.
2. In other cases with respect to the processed products partial
exemption from customs duties, taxes shall be provided, except
for the excises, in the following procedure:
1) the sum of customs duties payable is determined as the
difference between the sum of import customs duty, applied
to the processed products, and the sum of import customs duty,
that would be applied to exported goods as if they were released
for free circulation, if the specific rates of customs duties
are applied to processed products and the operation of processing
is not the guaranteed (free of charge) repair, or based on
the cost of operations for processing of goods, which in case
of the lack of documents proving the cost of these operations,
may be determined as the difference between the customs value
of the whole volume of manufactured processed products and
the customs value of goods exported for processing
2) the sum of the value added tax payable is determined based
on the cost of operations on processing of goods, which in
case of the lack of documents proving the cost of these operations,
may be determined as the difference between the customs value
of the whole volume of manufactured processed products imported
to the customs territory of the Republic of Tajikistan and
the customs value of goods exported for processing.
3. Excises for processed products are subject to full payment,
except for the case, when the operation of goods processing
is considered as the guaranteed (free of charge) repair of
exported goods.
4. When importing processed products upon the expiration of
the time limit of processing (Article 201), as well as in
case of non-fulfillment of other requirements and provisions
of this Chapter or unduly confirmation, the full or partial
exemption from payment of customs duties, taxes shall not
be provided.
Article 208
Termination of Customs Regime outside the Customs Territory
1. The customs regime of processing of goods
outside the customs territory shall be terminated with importation
of processed products to the customs territory of the Republic
of Tajikistan or with any other method stipulated by this
Chapter.
2. When processed products are imported to the customs territory
of the Republic of Tajikistan in several consignments, final
verification of the quantity of processed products, mentioned
in the permit for processing of goods (Article 203) may be
conducted on a periodic basis after the import of the processed
products, but not less than once in three months, and no later
than thirty calendar days from the date that the last consignment
of goods was imported. If as a result of this verification,
the person who obtained the permission for processing of goods
outside the customs territory, shall pay customs duties, taxes,
sums of the interests thereon shall not be charged provided
that they are paid within 10 working days from the day of
the adoption by the customs authority of the decision in written
form on the need to pay the said sums. The customs authority
shall forward a notification about the need to pay customs
levies to the, no later than one day following the day of
the adoption of the decision.
3. The customs regime of processing of goods outside the customs
territory may be completed as re-import of goods, exported
from the customs territory of the Republic of Tajikistan,
or by placement of these goods under the customs regime, applicable
to exported goods in compliance with requirements and provisions
set by this Code.
The change of a customs regime of processing of goods outside
the customs territory to the customs regime of exportation
shall not be allowed, if in accordance with the legislation
of the Republic of Tajikistan, the exported goods or their
processed products are subject to obligatory re-import. The
change of the customs regime of processing outside the customs
territory to the customs regime applicable to exported goods
shall be allowed without actual presentation of goods to the
customs authority.
In case of alteration of the customs regime of processing
of goods outside the customs territory to the customs regime
of export with respect to exported goods, the amounts of export
customs duties if they are established as if person should
pay export customs duties, if they are established, and the
interest thereon as if on the day of receipt of customs declaration
for export, the payment of export customs duty was postponed.
4. If the processed products are placed under customs regime
that does not provide for release of goods for free circulation,
the sums of customs duties, taxes with respect to these goods
may not exceed the sums calculated in accordance with paragraphs
2 and 3 of Article 207 of this Code, without taking into account
the interests, except for the case provided by the Paragraph
5 of this Code.
5. If the processed products provided for preferential customs
duties, taxes prior to their exportation, are imported (Paragraph
3Article 198), the release of these products for free circulation
is subject to customs duties, taxes in accordance with Article
207 of this Code as well as import customs duties, taxes with
regard of which preferences were granted prior to the exportation
of goods for processing.
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