|
THE CUSTOMS CODE OF THE REPUBLIC OF TAJIKISTAN
SECTION II CUSTOMS PROCEDURES
SUB SECTION 2 CUSTOMS REGIMES
_______________________________________________________________
CHAPTER 30 TEMPORARY EXPORT
Article 252
Content of Temporary Export Customs Regime
1. Temporary exportation shall mean the customs
regime under which domestic goods may be used outside the
customs territory of the Republic of Tajikistan within a set
time period with full conditional exemption from export customs
duties and without application of economic prohibitions and
restrictions, established in accordance with normative legal
acts of the Republic of Tajikistan.
2. In case of temporary export of goods, exemption, refund
or reimbursement of internal taxes shall not be provided.
Article 253
Terms of Placement of Goods under the Customs Regime for Temporary
Export of Goods
1. Goods shall be placed under the customs regime
of temporary export, provided the following requirements are
met:
1) identification of goods by customs authorities in their
re-import s ensured
2) submission of a document on commitment to re-import goods
in compliance with the format determined by the authorized
body on customs issues.
3) the payment of export customs duties is secured.
3.The goods prohibited to be exported outside the customs
territory of the Republic of Tajikistan by normative legal
acts of the Republic of Tajikistan shall not be placed under
a customs regime of temporary export of goods.
Article 254
Time Limit for Temporary Export of Goods
1. Th total time limit for temporary import shall
be no more than three years.
The time limit for temporary export of goods shall be established
by the customs authority at the application of the declarant,
based upon the purpose and circumstances of the export, taking
into account the provisions of paragraph 2 of this Article.
Upon a well-reasoned request of the declarant, the declared
time limit for temporary export of goods is extended taking
into consideration of paragraph 2 of this Article, but no
longer than one year.
2. With respect to certain types of temporarily exported goods
the re-importation of which is mandatory in accordance with
normative legal acts of the Republic of Tajikistan, the Government
of the Republic of Tajikistan shall establish maximum time
limits for temporary export.
Article 255
Application of Export Customs Duties
1. In case of temporary exportation of goods the
full conditional exemption from export customs duties shall
be provided.
2. If temporary exported goods were not returned, the amounts
of export customs duties, calculated based on the customs
value of goods and (or) their quantity at the moment of their
export, as well as rates of customs duties effective on the
day of declaration of goods under customs regime of temporary
export shall be paid. The interests of the said amounts shall
be paid at the rates established by the tax code of the Republic
of Tajikistan, as if with respect to these amounts was given
a postponement on the day of placement of domestic goods under
the customs regime of temporary export.
Article 256
Termination of the Customs Regime of Temporary Exportation
of Goods
1. Temporarily exported goods shall be subject
to re-importation to the customs territory of the Republic
of Tajikistan no later than the day of the expiration of the
time limit for temporary export (Article 254) or shall be
declared for other customs regime in accordance with this
Code.
2. At the request of the person, who placed the goods under
a customs regime of temporary export, the customs authority
allows to change the customs regime of temporary export to
the customs regime of export in compliance with provisions
and requirements stipulated by this Code, except for the case,
if in accordance with normative legal acts of the Republic
of Tajikistan temporarily exported goods are subject to re-importation
to the customs territory of the Republic of Tajikistan.
3. When the rights of ownership with regard to temporarily
exported goods have been transferred to a foreign person,
the person who temporarily exported the goods shall be obliged
to change the temporary export customs regime to the export
customs regime, except in the event provided by paragraph
2 of this Article.
4. A change in the temporary export customs regime to the
export customs regime applicable to the exported goods shall
be allowed without actual presentation of the goods to the
customs authority.
Article 257
Responsibility for Payment of Customs Duties
The person, who placed the goods under the
customs regime of the temporary export, shall be responsible
for payment of customs duties in accordance with paragraph
2 of Article 350 of this Code.
|
