THE CUSTOMS CODE OF THE REPUBLIC OF TAJIKISTAN

SECTION II CUSTOMS PROCEDURES

SUB SECTION 2 CUSTOMS REGIMES
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CHAPTER 28 DESTRUCTION

Article 243
Content of the Customs Regime for Destruction of Goods

'Destruction of goods' shall mean the customs regime under which foreign goods are destroyed under the customs control, without payment of customs duties and taxes and without application of economic prohibitions and restrictions, established in accordance with normative legal acts of the Republic of Tajikistan.

Article 244
Terms of Placement of Goods under the Customs Regime for Destruction of Goods

1. The destruction of goods shall be allowed, if the goods, undergone destruction, cannot be restored to their original state by economically efficient method.
2. The following categories of goods shall not be placed under the customs regime for destruction:
1) cultural values
2) endangered species of animals and plants, or parts and derivatives thereof, except for cases when their destruction is required to prevent epidemics and epizootic
3) goods accepted by customs authorities as a pledge until the termination of pledge relations
4) goods withdrawn or seized by the authorized state bodies in compliance with legislation of the Republic of Tajikistan
5) other goods, the list of which may be determined by the Government of the Republic of Tajikistan.
3. The destruction of goods shall not be allowed if:
1)it may cause harm to environment and present a direct or potential danger to the life and health of people
2) it is made through consumption of goods in accordance with their usual designation
3) it may result in expenses for government bodies of the Republic of Tajikistan..

Article 245
Time Limit and Place of Destruction

1. The time limit of destruction of goods shall be determined by the customs authority based on the application of the declarant, proceeding from the time rationally necessary for destruction of this kind of goods by the declared method, and the time necessary for transportation of goods from their location to the place of destruction.
2. The declarant shall agree the place of destruction with the customs authority taking into consideration the requirements of the Environment Protection Legislation of the Republic of Tajikistan.

Article 246
Application of Customs Regime of Destruction of Goods Damaged as a result of an Accident of Force Majeure

1. The customs regime of destruction of goods may be applied with respect to goods that were damaged or irrevocably lost as a result of an accident of force majeure.
2. In case of placement of destructed or damaged goods under the customs regime of destruction, the provisions of the Paragraph 1 of Aarticle 244 and Article 247 of this Code are applied.

Article 247
Wastes resulting from destruction of goods

1. Wastes, resulting from destruction of foreign goods shall be subject to customs duties, taxes as if these wastes were imported to the customs territory of the Republic of Tajikistan in this state, except for the cases when these wastes are exported from the customs territory of the Republic of Tajikistan or processed until the condition unsuitable for their further commercial use on the customs territory of the Republic of Tajikistan and can not be restored by any efficient economic method.
The wastes that are subject to customs duties, taxes are subject to declaration.
2. For the purposes of collection of customs duties and taxes, the wastes are considered as goods imported to the customs territory of the Republic of Tajikistan.
3. The customs value of wastes shall ne determined in accordance with the rules stipulated by Article 183 of this Code.
4. The declarant shall be responsible for payment of customs duties and taxes related to wastes.

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