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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 33 FREE WAREHOUSE
Article 273
Purpose of the Free Warehouse Customs Regime
1. 'Free warehouse' shall mean the customs regime
under which goods are placed and used in specialized premises
(places) recognized as free warehouses, with exemption from
customs duties and taxes and without having measures associated
with prohibitions and restrictions of economic nature applied
to them, established in accordance with normative legal acts
of the Republic of Tajikistan.
2. Free warehouse shall be established by the Resolution of
the Government of the Republic of Tajikistan upon recommendation
of the authorized body on customs affairs and of the authorized
state body on foreign trade activity (hereinafter in this
Chapter - recommendation).
Article 274
Goods to be Placed into a Free Warehouse
Goods intended for processing as well as goods
contributing to operations on processing, except for the goods
prohibited by normative legal acts of the Republic of Tajikistan,
may be placed into a free warehouse.
Article 275
Operations with Goods at Free Warehouses
The following operations shall be performed at
free warehouses:
1) operations to ensure safety of goods - cleaning, airing,
drying (including inflow of heat), creation of optimal temperature
storage conditions (cooling, freezing, heating), placement
into protective packaging, coating with protective lubricants
and preservatives, anticorrosive coating, introduction of
protective additives;
2) pre-sale and pre-transport operations:
- division of goods into shipments, formation of shipment
lots, sorting of goods, packaging, re-packaging, marking,
loading, unloading, re-loading, simple operations connected
with bringing up to strength or bringing into working order,
movement of goods within the warehouse with the purpose of
their rational placement, placement of goods on demonstration
stands, testing;
3) processing operations:
- manufacturing (working) a different product, including mounting,
assembly and adjustment, when imported goods preserve their
basic characteristics; actual processing of goods when foreign
goods lose their individual nature but preserve, in the processed
products, characteristics which allow the identification of
the imported goods in the processed products, when identification
is a mandatory condition of processing; repair of goods, including
reconstruction; use of several goods intended to facilitate
the production of processed products through their full or
partial use in the course of processing;
4) operations on:
- use of goods as technological equipment and spare parts
thereof; use of goods as loading and unloading equipment;
other technical means used at a free warehouse.
2. Operations with goods placed into a free warehouse, which
are specified in Sub-paragraphs 1) and 2) of Paragraph 1 of
this Article, shall be performed upon notification of the
customs authority and shall not change the classification
code of the goods under the Commodity Nomenclature of Foreign
Economic Activity.
Goods temporarily stored at a free warehouse may undergo the
operations specified in Sub-paragraph 1) of Paragraph 1 of
this Article.
When performing operations for processing foreign goods at
a free warehouse, domestic goods may be used as additives
or additional components for manufacturing processed products.
3. For the purpose of ensuring compliance with the legislation
of the Republic of Tajikistan and executing customs control,
the Government of the Republic of Tajikistan shall be entitled
to establish certain prohibitions and restrictions with regard
to operations with goods at free warehouses.
Article 276
Time Limit for Storing Goods at Free Warehouses
Goods may be stored at free warehouses without
time limitations, provided a free warehouses is operating.
Article 277
Customs Control and Customs Clearance of Goods Placed under
the Customs Regime of a Free Warehouse
Customs control and customs clearance of goods
being placed in free warehouses, as well as those being exported
from free warehouses, shall be carried out in accordance with
the procedure defined by the authorized body on customs affairs.
Article 278
Record-Keeping of Goods Stored at Free Warehouses
1. Owners of free warehouses shall keep records
of goods placed into free warehouses, as well as of operations
that are fulfilled with such goods, and shall provide customs
authorities with reports on them in compliance with the procedures
determined by the authorized body on customs affairs.
2. Documents used for record-keeping and reporting purposes,
in compliance with the legislation of the Republic of Tajikistan,
shall be used for the purpose of recording goods which are
stored at a free warehouse and operations fulfilled with them,
under the condition that these documents contain the name
and identification characteristics of the goods, their quantity,
data on movement of goods within the free warehouse, and on
any changes taking place with these goods at a free warehouse.
Article 279
Obligations of Owners of Free Warehouses
The owner of a free warehouse shall be obliged
to:
1) ensure compliance of a free warehouse with the established
requirements within the entire period of the free warehouse
operation;
2) ensure safety of goods and compliance of operations with
goods with the requirements of the customs legislation of
the Republic of Tajikistan;
2) ensure customs control;
3) ensure impossibility of taking goods from the warehouse
without customs control;
4) meet terms and conditions required for establishment of
a free warehouse and requirements of customs authorities,
including ensuring of access to goods;
5) provide customs authorities, in accordance with the procedure
defined by normative legal acts of the Republic of Tajikistan,
with premises, equipment and communication facilities in a
free warehouse to carry out customs control and customs clearance;
7) keep accounts of goods and provide customs authorities
with reports on goods placed at a free warehouse and on operations
with them in compliance with the procedures stipulated by
Article 278 of this Code.
Article 280
Charging of Customs Duties and Taxes, and Application of Measures
Associated with Prohibitions and Restrictions Established
in Accordance with Normative Legal Acts of the Republic of
Tajikistan
1. When foreign and domestic goods are placed
into free warehouses, customs duties and taxes shall not be
charged, and measures associated with prohibitions and restrictions,
established in accordance with normative legal acts of the
Republic of Tajikistan shall not apply, except for requirements
regarding safety of goods. When goods are removed from free
warehouses onto the rest of the customs territory of the Republic
of Tajikistan, customs duties and taxes shall be charged,
and measures associated with prohibitions and restrictions
of economic nature, established in accordance with normative
legal acts of the Republic of Tajikistan shall apply in compliance
with the terms of the declared customs regime, except for
the import of domestic goods.
2. When goods are removed from free warehouses and exported
outside the customs territory of the Republic of Tajikistan,
customs duties shall not be charged, and measures associated
with prohibitions and restrictions, established in accordance
with normative legal acts of the Republic of Tajikistan shall
not apply, with regard to the following goods:
1) foreign goods;
2) goods, which were manufactured at free warehouses;
3) goods, which underwent processing at free warehouses.
3. A certificate of origin shall confirm the origin of goods
from free warehouses. When such a certificate is not available,
goods shall be regarded:
1) when exported outside the customs territory of the Republic
of Tajikistan - as domestic goods, for the purposes of charging
export customs duties and applying measures associated with
prohibitions and restrictions, established in accordance with
normative legal acts of the Republic of Tajikistan;
2) when imported onto the rest of the customs territory of
the Republic of Tajikistan - as foreign goods, for the purposes
of charging import customs duties and taxes and applying measures,
established in accordance with the normative legal acts of
the Republic of Tajikistan.
Article 281
Requirements to the Operation of a Free Warehouse
1. The premise intended for the establishment
and operation of a free warehouse must meet and comply with
the following requirements:
1) to be in the possession of the owner of the free warehouse
or to be rented by him/her for a period of not less than three
years from the moment of filing the application on the license
issuance;
2) to be marked and enclosed along the entire perimeter;
3) buildings (structures) and constructions that are not part
of the warehouse shall not be located on the territory of
the warehouse;
4) to have available places for examination of goods;
5) to be constructed and equipped in the way appropriate for
fulfilling operations on processing of goods.
2. Free warehouses must comply with the established requirements
within the entire period of their operation.
Article 282
License for Acting as a Free Warehouse Owner
1. A free warehouse shall be established upon
Resolution of the Government of the Republic of Tajikistan
and license of the authorized body on customs affairs to act
a free warehouse owner.
2. The license to act as a free warehouse owner shall be issued
to the legal person who owns the premises intended for the
establishment of a free warehouse, or who is authorized to
dispose of them, based on ownership or operating rights, provided
that customs payments are secured in compliance with Article
384 of this Code.
3. License on acting as a free warehouse owner shall contain:
1) name of the customs body;
2) name and organizational and legal form;
3) type of activity;
4) data on disposal of premises used as a free warehouse;
5) data on the size and forms of security of payment of customs
payments in compliance with Article 384 of this Code;
6) indication of a free warehouse location;
7) number and date of the Resolution of the Government of
the Republic of Tajikistan;
8) taxpayer identification number;
9) registration number and date of licence of the authorised
body on customs affairs.
4. License to act as a free warehouse owner shall be valid
for unlimited period.
5. A license to act as free warehouse owner shall not be transferred
to another person.
Article 283
Application to Act as a Free Warehouse Owner
1. Recommendation for making a decision on acting
as a free warehouse owner shall be made based on the application
of the person. The application to act as a free warehouse
owner shall contain the following:
1) application with the request to consider the documents
to act as a free warehouse owner;
2) data on the name, on the organizational and legal form,
on location, on bank accounts, as well as on the size of fully
formed authorized capital, authorized fund or share of an
applicant;
3) data on premises disposed by the applicant and intended
for use as a free warehouse, on their location, equipment
and their logistics;
4) data on ensuring payment of customs payments in compliance
with Article 384 of this Code;
5) data on agreement (agreements) on insuring risks of civil
liability of the applicant;
2. The following documents that confirm the declared data
shall be attached to the application to act as a free warehouse
owner:
1) registration documents and a document that confirm inclusion
of the legal entity into the Single State Register of Legal
Entities;
2) certificate on state registration of a legal entity;
3) certificate on registration of an applicant in the tax
body;
4) documents confirming the right of ownership with regard
to premises intended for use as a free warehouse;
5) plans and drawings of the premises intended for use as
a free warehouse;
6) documents confirming the size of fully formed authorized
capital, authorized fund or share of an applicant;
7) documents confirming insurance of payment of customs payments
in compliance with Article 384 of this Code;
8) confirmation from banks on opening bank accounts;
3. When the information stated in the application and in the
documents changes, the free warehouse owner shall notify the
customs authority on these changes within a period of time
not to exceed thirty calendar days following the date that
the changes were introduced.
Article 284
Suspension of a License to Act as a Free Warehouse Owner
1. When the owner of a free warehouse fails to
meet the requirements and terms stipulated by this Code, the
authorized body on customs affairs may make a decision to
suspend the license for a period of up to six months, and
shall indicate the reasons for suspension.
2.The decision to suspend the license shall be made by the
order of the head of the authorized body on customs affairs,
and shall indicate the reasons for suspension.
3.The license shall be suspended from the day when the appropriate
decision was made. When a license is suspended, goods shall
not be placed into a free warehouse. Goods placed into a free
warehouse prior to suspension of the license shall be kept
by the free warehouse owner in the unaltered state.
4.After elimination of the reasons for which the license was
suspended and after issue of the appropriate order by the
authorized body on customs affairs, the validity of the license
shall be renewed.
Article 285
Withdrawal of a License to Act as a Free Warehouse Owner
1. A license to act as a free warehouse owner
may be withdrawn by the authorized body on customs affairs
in the following cases:
1) deliberate submission of false information;
2) failure by the free warehouse owner to comply with the
requirements specified in the license;
3) the reasons that caused the previous suspension of the
license have not been eliminated;
4) the court prohibits the free warehouse owner to be engaged
in the activity for rendering free warehouse services;
5) termination to act as a free warehouse owner upon the Resolution
of the Government of the Republic of Tajikistan;
6) repeated bringing of the free warehouse owner to administrative
account for violations of customs rules;
7) re-organization or liquidation of a free warehouse in accordance
with normative legal acts of the Republic of Tajikistan.
2. The decision to withdraw a license shall be made by the
order of the head of the authorized body on customs affairs,
and shall indicate the grounds for making the decision.
3.Withdrawal of the license shall become effective as of the
date that the order on withdrawal was issued.
4. In case of withdrawal of a license, the owner of the free
warehouse shall be obliged to return the license to the authorized
body on customs affairs within a period of time not to exceed
fifteen calendar days after receipt of the decision on withdrawal.
5. A repeated application for the issuance of a license to
act as a free warehouse owner may be considered upon the expiration
of two years after the date that the order on withdrawal was
issued, provided that the reasons, which caused its withdrawal,
were eliminated.
6. When a free warehouse terminates its operations, goods
which were placed under the free warehouse customs regime
may be placed under another customs regime, or with regard
to these goods the validity of the free warehouse customs
regime must terminate within thirty calendar days as of the
day that the decision to terminate the license was made.
When goods that are stored at a free warehouse undergo processing
operations, the customs authority shall inform the person
who placed those goods into the free warehouse on its liquidation.
In the process, the customs free warehouse regime shall be
valid with respect to those goods until the final processing
operation is completed.
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