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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 24 TEMPORARY IMPORT
Article 209
Content of the Customs Regime for Temporary Import of Goods
'Temporary import of goods" shall mean the
customs regime under which foreign goods are used under the
customs control within the established time limit (time limit
of temporary import) on the customs territory of the Republic
of Tajikistan with full or partial conditional exemption from
customs duties and taxes, and without application of prohibitions
and restrictions of economic nature, established in accordance
with normative legal acts of the Republic of Tajikistan provided
that they are re-exported from the customs territory of the
Republic of Tajikistan.
Article 210
Terms of Placement of Goods under the Customs Regime for Temporary
Import of Goods
1. Temporary import shall be allowed provided
that the customs authority may identify goods in their re-export,
except for the cases when the replacement of temporary imported
goods with the goods of the same type is allowed by international
legal acts ratified by the Republic of Tajikistan.
2. The Customs authority shall have the right to request from
the person declaring the customs regime of temporary import
to provide guarantees of proper fulfillment of obligations
established by this Code (Article 160), including obligation
to re-export temporary imported goods.
3. Foreign goods, earlier placed under other customs regimes,
may be placed under the regime of temporary import in compliance
with requirements and provisions stipulated by this Code.
Article 211
Restriction in Use and Disposal of Temporary Imported Goods
1. The person who obtained the permit of the customs
authority for temporary import has the right to use temporary
imported goods.
2. With the permission of the customs authority the right
to use temporarily imported goods may be transferred to any
other person, who may act as a declarant in accordance with
Article 126 of this Code.
The customs authority allows to transfer the temporary imported
goods to another person if this person undertakes the responsibility
to fulfill the terms of the customs regime of temporary import.
At that, the person who initially obtained the permit for
temporary import, shall pay customs duties, taxes for the
period when this person used goods in accordance with the
customs regime of the temporary import, if the partial conditional
exemption from customs duties is applied to the goods in accordance
with Paragraph 2 of Article 212 of this Code. If the compliance
with the customs regime of temporary import is secured with
guarantees (Article 160), the person to whom temporary imported
goods are transferred shall draw up all relevant documents
under his name. The said person shall enjoy rights and fulfill
obligations established by this Code for the person who obtained
the permission for temporary import from the date of issuance
by the customs authority the permit for transfer of temporary
imported goods.
3. Temporary imported goods shall remain in their original
state, except for changes resulted from the natural wear or
loss under normal conditions of conveyance (transportation),
storage and use (operation). Operations required to ensure
their safety shall be allowed with respect to temporarily
imported goods, including repairs (except for major repair
and modernization), technical maintenance and other operations
required to preserve consumption properties of goods and maintain
them in the state they were on the date of their placement
under the customs regime of temporary import.
4. The disposal of temporary imported goods that is not stipulated
by this Article shall not be allowed.
5. The transfer of goods to another person in accordance with
Paragraph 2 of this Article may not be suspended and the time
limit of temporary import may not be extended.
Article 212
Application of Customs Duties and Taxes
1. The Government of the Republic of Tajikistan
shall establish the list of goods temporarily imported with
full conditional exemption from customs duties and taxes as
well as determine the conditions of this exemption.
Full conditional exemption from customs duties and taxes shall
be allowed if temporary import does not bring any material
economic damage to the Republic of Tajikistan, in particular
in the following cases:
1) temporary import of containers, trays and other reusable
containers and packages
2) if the temporary import of goods is executed in the context
of the development of foreign trade relations and international
relations in the field of science, culture, cinematography,
sport, tourism and arrangement of exhibitions and fairs
3) if the purpose of the temporary import is to render the
international assistance
40 if temporary import is executed on the lease terms.
2. With respect to other kinds of goods, and in case of non-fulfillment
of the terms of full conditional exemption from customs duties
and taxes established in accordance with paragraph 1 of this
Article, the partial conditional exemption from customs duties
and taxes shall be applied. In case of partial conditional
exemption from customs duties and taxes, 3 percent of the
amounts of customs duties and taxes payable shall be paid
for each full and not full calendar month of placement of
goods on the customs territory on the Republic of Tajikistan
as if the goods were released into free circulation.
3. In case of partial conditional exemption from customs duties,
taxes, the sums of
customs duties, taxes shall be paid when the goods are placed
under the customs regime of temporary import or periodically
at the option of the person who obtained the permit for temporary
import. Periodic payment of customs duties and taxes is determined
by the person who got the permit for temporary import upon
the consent of the customs authority. At that, the certain
time limits of payment of customs duties and taxes shall be
determined based on that these amounts shall be paid before
the beginning of the relevant period.
4. The total amount of customs duties and taxes charged when
goods are temporarily imported with partial conditional exemption
from customs duties and taxes shall not exceed the amount
of customs duties and taxes that would be subject to payment
if on the day of placing the goods under the temporary import
regime, these goods were released for free circulation, without
taking into account interests for delinquency in payment of
customs duties, taxes and interests that may be charged in
compliance with subparagraph 4 of Paragraph 2 of Article 214
of this Code.
5. If the sum of customs duties and taxes paid with partial
conditional exemption from customs duties, taxes is equal
to the sum that would be payable, if on the date of placement
under the customs regime of temporary import the goods were
released for free circulation, the goods are considered released
for free circulation provided that economic prohibitions and
restrictions established in accordance with normative legal
acts of the Republic of Tajikistan are not applied to them,
or the restrictions that were applied on the day of placement
of goods under the customs regime of temporary import are
annulled.
6. In case of placing temporary imported goods under other
customs regimes the sums of customs duties and taxes paid
with partial conditional exemption from customs duties and
taxes shall not be refunded.
7. The person who obtained the permit for temporary import
shall bear the responsibility for payment of customs duties
and taxes in accordance with Paragraph 2 of Article 350 of
this Code.
Article 213
Time Limit for Temporary Import
1. The time limit for import of goods shall be
no more than two years.
The Government of the Republic of Tajikistan may establish
shorter or longer marginal terms of temporary import, than
it is provided by the first subparagraph of this Paragraph
for certain kinds of goods including those supplied on leasing
terms.
2. The customs authority shall set the time limit for temporary
import of goods within the time limits mentioned in Paragraph
1 of this Article based on the application of the person applied
for the permit for temporary import taking into account the
purpose and circumstances of this import.
3. Under the well-reasoned request of the applicant, who obtained
the permit for temporary import and in case of absence of
violations of requirements and provisions provided by this
Chapter, the established time limits of temporary import of
goods may be extended by the decision of the customs authority
within the time limits mentioned in Paragraph 1 of this Article.
Article 214
Termination and Suspension of the Customs Regime
1. The goods shall be exported from the customs
territory of the Republic of Tajikistan or declared under
another customs regime in accordance with this Code no later
than the date of expiration of the time limit of temporary
import of goods, established by the customs authority (Article
213).
2. The customs regime of temporary import may be terminated
with release of goods for free circulation.
Upon the termination of the customs regime of temporary import
with releasing goods for free circulation, the custom value
and the quantity of goods shall be determined on the day of
placement of goods under the customs regime of temporary import,
and the rates of customs duties and taxes shall be determined
on the day of the release of goods for free circulation, except
for the case stipulated by Paragraph 5 of Article 212 of this
Code. The declarant shall have the right to state the decrease
of customs value of goods and (or) reduction in quantity resulting
from their natural wear or natural loss under normal conditions
of conveyance (transportation), storage and use ( operation),
and also as a result of accident or force majeure. Adjustment
of the customs value of goods and (or) their quantity may
be made if the declarant submits to the customs authority
reliable and documentary confirmed information.
When determining the sums of customs duties, taxes payable
in case of release of goods for free circulation, the amounts
of the customs payments, paid under partial exemption from
payment of customs duties, taxes are offset in accordance
with paragraphs 2 and 3 of Article 212 of this Code.
In case of release of goods for free circulation with partial
conditional exemption from customs duties and taxes, for the
period, when this exemption was applied, the interests of
customs duties, taxes, that would be subject to payment, if
the payment was made on installments from the day of application
of partial exemption from customs duties and taxes, shall
be paid except for the case stipulated by Paragraph 5 of Article
212 of this Code.
3. The customs regime for temporary import of goods shall
be suspended when:
1) temporarily imported goods and means of transport are arrested
or seized in compliance with the legislation of the Republic
of Tajikistan
2) in case of placement of temporarily imported goods into
a customs warehouse in compliance with Paragraph 3 of Article
217 of this Code
3) at the request of the person, who obtained the permit for
temporary import, when placing temporary imported goods, with
respect to which the partial exemption from payment of customs
duties and taxes is applied, under other customs regimes that
not stipulating the release of goods for free circulation.
The effect of the customs regime of temporary import shall
be renewed upon the expiration of the suspension time limit.
When the effect of the customs regime of the temporary import
is renewed the interest that shall be charged and paid in
accordance with this Chapter, shall not be charged or paid
for the period of suspension of the effect of the customs
regime of the temporary import.
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