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LAW OF THE AZERBAIJAN REPUBLIC

of December 27, 2022 No. 775-VIQD

About modification of the Law of the Azerbaijan Republic "About customs tariff"

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 Law of the Azerbaijan Republic "About customs tariff" (Collection of the legislation of the Azerbaijan Republic, 2013, No. 7, Article 779; 2016, No. 1, article 21, No. 2 (I book), Article 206, No. 6, Article 972; 2017, No. 3, Article 340; 2019, No. 5, Article 802; 2021, No. 10, Article 1091; 2022, No. 1, Article 8) to make the following changes:

1. Add with Article 7.4 of the following content:

"7.4. Assessment of customs value of goods shall be based on simple and fair criteria, and procedures of customs valuation shall not differ depending on sources of delivery of goods.".

2. Article 8.3 after the word "Law" to add with the words "taking into account article 7.1 of this Law".

3. State Article 10.2 in the following edition:

"10.2. If the customs declaration provided by the customs applicant to customs authority is not approved by customs authority within 1 (one) day from the moment of its representation due to the need of refining of customs value of the declared goods, the customs applicant can address customs authority in connection with implementation of the omission of goods in written, including electronically. This address is considered according to the procedure, established by the Customs code.".

4. The first offer of Article 11.2 after the word "written" to add with words ", including electronic" and the specified Article to add with the third offer of the following content:

"The notification on entering of the corresponding adjustments into customs value of not passed goods shall be provided to the customs applicant no later than 24 hours from the moment of submission of the declaration connected with these goods to customs authority.".

5. Add with Article 12.4 of the following content:

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