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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 34 CONVEYANCE OF SUPPLIES
Article 286
Content of the Customs Regime for Conveyance of Supplies
1."Conveyance of supplies" - customs
regime under which goods intended for use on sea vessels,
air crafts and in trains that are used for paid international
transportation of passengers, or for paid or free international
industrial or commercial transportation of goods; as well
as goods intended for sale to crew members and passengers
of such sea vessels, air-crafts are conveyed across the customs
border without payment of customs duties and taxes, and without
application of prohibitions and restrictions of economic nature
established in compliance with the normative legal acts of
the Republic of Tajikistan.
2.When exporting goods placed under the customs regime for
conveyance of supplies, exemption from payment, refund or
compensation of domestic taxes shall not be granted, unless
otherwise established by the tax legislation of the Republic
of Tajikistan.
Article 287
Placement of Goods under the Customs Regime for Conveyance
of Supplies
1.The following goods (hereinafter in this Chapter
- supplies) may be placed under the customs regime for conveyance
of supplies:
- goods required for ensuring normal operations and technical
servicing of sea vessels, air crafts and trains en route or
in points of intermediary stay or parking (including fuel
and lubricants);
- goods intended for use by passengers and crew members on
board the sea vessels, air crafts or by passengers and staff
of train teams in trains, irrespective whether those supplies
are sold or not;
- goods intended for sale to passengers and crew members of
sea vessels and air crafts without use of those supplies on
board of those vessels and air crafts.
2. Supplies shall be placed under the customs regime for conveyance
of supplies irrespective of the country of registration or
nationality of sea vessels, air crafts or trains.
3. Spare parts and equipment that are required for ensuring
normal operations and technical servicing of sea vessels,
air crafts and trains en route or in points of intermediary
stay or parking, shall not be allowed to be placed under the
customs regime for conveyance of supplies.
4.The customs regime for conveyance of supplies shall apply
with regard to supplies when using sea vessels for the purpose
of trade navigation, air crafts of civil, state and experimental
aviation, except for cases of use of means of transport by
natural persons for personal use (Chapter 37).
Article 288
Conditions for Exemption from Customs Duties and Taxes
1. When importing on the customs territory of
the Republic of Tajikistan, supplies that are on board of
sea vessels and air crafts, import customs duties and taxes
shall not be paid provided that those supplies remain on board
of those sea vessels and air crafts during their stay on the
customs territory of the Republic of Tajikistan.
2. When importing on the customs territory of the Republic
of Tajikistan supplies that are on board of trains and that
are required for ensuring normal operations and technical
servicing of trains, and also intended for use by passengers
and staff of train teams, import customs duties and taxes
shall not be paid provided that those supplies remain on board
of trains during their stay on the customs territory of the
Republic of Tajikistan.
3.When placing foreign goods that are intended for sale to
passengers and crew members of sea vessels and air crafts
without use of those supplies on board of those sea vessels
and air crafts under the customs regime for conveyance of
supplies, exemption from import customs duties and taxes shall
be granted provided that those supplies are sold outside the
customs territory of the Republic of Tajikistan taking into
account Paragraph 3 of Article 289 of this Code.
4. When exporting from the customs territory of the Republic
of Tajikistan of supplies that are on board of sea vessels
and air crafts, export customs duties and taxes shall not
be paid provided that those supplies are exported in the amount
that correspond with the quantity of passengers and crew members,
with the duration of the flight and voyage and in the quantity
enough for ensuring normal operations and technical servicing
of those sea vessels and air crafts taking into account the
supplies available on board of those sea vessels and air crafts.
5. When exporting from the customs territory of the Republic
of Tajikistan supplies that are required for ensuring normal
operations and technical servicing of trains, and also supplies
intended for use by passengers and staff of train teams, export
customs duties shall not be paid provided that those supplies
are exported in the amount that is enough for ensuring normal
operations and technical servicing of trains en route, taking
into account the supplies available on board of those trains.
6. With the permission of the customs body, supplies may be
unloaded and transferred accordingly to other sea vessels,
air crafts or trains that perform international transportation
of goods and passengers if the conditions stipulated by this
Chapter are met.
Article 289
Use of Supplies
1. Supplies that are intended for use by
passengers and crew members of sea vessels, and supplies required
for ensuring normal operations and technical servicing of
those sea vessels, may be used on those vessels during their
stay on the customs territory of the Republic of Tajikistan
in the amount that corresponds with the quantity of passengers
and crew members, and with the duration of the stay, also
during repair of vessels in docks, ship-yards or in a ship-repairing
factory, if during that time crews do not leave the vessels.
2. When performing planned landing of air crafts in one or
several air ports that are located on the customs territory
of the Republic of Tajikistan, supplies intended for ensuring
normal operations and technical servicing of those air crafts,
and supplies intended for use by crew members and passengers
during stay of the air crafts at landing points and during
flight between the landing points, may be used during stay
of the air crafts at the landing points and during flight
between the landing points.
3. Supplies intended for sale to passengers and crew members
of air crafts without use of those supplies on board of those
air crafts, may be sold during stay of the air crafts on the
customs territory of the Republic of Tajikistan provided that
they are sold on board of those air crafts.
4. Supplies that are intended for use by passengers and staff
of train teams, and supplies
that are required for ensuring normal operations and technical
servicing of those trains, may be used in those trains en
route or in points of intermediary stay or parking on the
customs territory of the Republic of Tajikistan in the amount
that corresponds with the quantity of passengers and staff
of train teams, and with the duration of stay and time en
route.
5. Customs authorities shall be entitled to oblige a carrier
to take measures required to ensure meeting the requirements
for use of supplies stipulated by this Chapter, during stay
of sea vessels, air crafts or trains on the customs territory
of the Republic of Tajikistan. Upon decision of the customs
authority, customs seals and stamps may be put on the premises
where the supplies are stored.
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