LAW OF TURKMENISTAN

of June 9, 2018 No. 39-VI

About entering of amendments and changes into the Customs code of Turkmenistan

I. Bring in the Customs code of Turkmenistan approved by the Law of Turkmenistan of September 25, 2010 (Sheets of Majlis of Turkmenistan, 2010, No. 3, Art. 61; 2012, No. 3, Art. 69, No. 4, Art. 96; 2015, No. 4, Art. 127; 2017, No. 1, Art. 31), following amendments and changes:

To add 1) after Article 73 with article of the following content:

"Article 73-1. Completion of customs procedure of temporary storage of goods when making offenses in the field of customs affairs

1. In cases of realization (use) of goods without the permission of customs authorities, and also their loss during temporary storage the corresponding persons are brought to the administrative responsibility for administrative offense in the field of customs affairs, and customs clearance of such goods which is not complete in terms, stipulated in Article 62 of this Code, after the specified terms regardless of impossibility of submission of the established documents to customs authority because of realization (use) or loss of goods can be complete according to the procedure, established by authorized state body in the field of customs affairs based on documents which submission to customs authorities is possible. At the same time calculation of the amounts of customs duties, the taxes which are subject to payment is performed according to Article of 271 of this Code.

2. Upon completion of customs procedure of temporary storage of goods according to provisions of this Article no later than ten days from the date of completion of customs clearance by customs authorities authorized state bodies on certification of products imported on customs area of Turkmenistan with application of copies of the documents confirming realization (use) of goods for acceptance of adequate measures are in writing notified. At the same time transactions, stipulated by the legislation Turkmenistan, concerning goods between interested persons can be performed after completion of customs clearance.

3. Provisions of this Article do not extend to goods which were destroyed or lost owing to accident or force majeure during temporary storage.";

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