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LAW OF THE AZERBAIJAN REPUBLIC

of December 27, 2022 No. 774-VIQD

About modification of the Customs code of the Azerbaijan Republic

Being guided by Item 25 of part I of article 94 of the Constitution of the Azerbaijan Republic, Millie DECIDES: Majlis of the Azerbaijan Republic

In the Customs code of the Azerbaijan Republic (Collection of the legislation of the Azerbaijan Republic, 2011, No. 9, Article 787; 2014, No. 10, Article 1155, No. 11, Article 1368; 2016, No. 11, Article 1791; 2017, No. 3, Article 339, No. 7, Article 1303, No. 8, Article 1510; 2018, No. 1, Article 30, No. 11, article 2211, No. 12 (I book), Article 2521; 2019, No. 1, Article 30, No. 5, Article 814, No. 8, Article 1383; 2020, No. 5, Article 522, No. 7, article 832, No. 12 (I book), Article 1438; 2021, No. 11, Article 1204, No. 12, Article 1315) to make the following changes:

1. The second offer of Article 162.2 after the word of "payments" to add with words "(except for case, stipulated in Clause 163.6 of this Code)".

2. Add with Article 163.6 of the following content:

"163.6. In case of receipt in customs authority of the address of the customs applicant in connection with the omission of goods according to article 10.2 of the Law of the Azerbaijan Republic "About customs tariff", the specified address is considered within 1 (one) day from the moment of its receipt, and after establishment of accomplishment of the following requirements the customs authority without delay performs the omission of goods:

163.6.1. the customs payments estimated according to the declaration provided to customs authority are paid;

163.6.2. providing with use of methods, the provided Articles 258.1 of this Code, in connection with additional customs debt which can result from entering of adjustments into the notice provided by customs authority according to Article 221.1 of this Code is provided;

163.6.3. other requirements established according to this Code for implementation of the omission of the declared goods are fulfilled.".

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