THE CUSTOMS CODE OF THE REPUBLIC OF TAJIKISTAN

SECTION II CUSTOMS PROCEDURES

SUB SECTION 2 CUSTOMS REGIMES
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CHAPTER 29 REFUSAL OF GOODS IN FAVOR OF THE STATE

Article 248
Content of the Customs Regime for Refusal of Goods in Favor of the State

'Refusal of goods in favor of the State' shall mean the customs regime under which goods are transferred free of charge to state ownership 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 249
Terms of Placement of Goods under the Customs Regime for Refusal in Favor of the State

1. Refusal of goods in favor of the State shall not entail any expenses for government bodies of the Republic of Tajikistan, or other expenses that cannot be reimbursed at the expense of the funds earned from the sale of goods.
2. The goods prohibited for circulation in accordance with normative legal acts of the Republic of Tajikistan may not be placed under the customs regime for refusal in favor of the State.
The goods prohibited for circulation by normative legal acts of the Republic of Tajikistan shall be transferred to the state ownership based on the court decision with application of confiscation on legal violations in the area of customs.
3. The Government of the Republic of Tajikistan shall create the specific list of goods that may not be placed under the customs regime for refusal of goods in favor of the State.

Article 250
The Status of Goods that were Refused in Favor of the State

1. The goods, placed under the customs regime of refusal in favor of the State, become the ownership of the government in accordance with this Code.
2. From the moment of transfer of goods, refused in favor of the state, to the customs authority, for customs purposes, the goods have the status of released for free circulation on the customs territory of the republic of Tajikistan.

Article 251
Responsibility for Application of the Customs Regime for Refusal of Goods in favor of the State

The declarant shall be responsible for placing the goods under customs regime for refusal of goods in favor of the State. Customs authorities shall not reimburse any property claims of the persons authorized with respect to goods refused by the declarant in favor of the State.

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