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Ministry of Justice

Republic of Tajikistan 

On November 16, 2023 No. 45

LAW OF THE REPUBLIC OF TAJIKISTAN

of November 13, 2023 No. 2001

About modification and amendments in the Customs code of the Republic of Tajikistan

Accepted by the Resolution MH MOPT of October 11, 2023, No. 1133

Approved by the Resolution MM MORT of November 3, 2023, No. 423

Article 1. Bring in the Customs code of the Republic of Tajikistan accepted by the Law of the Republic of Tajikistan of December 3, 2004 (Akhbori of Majlisi Oli of the Republic of Tajikistan, 2004, No. 12, h 2, the Art. 703, Art. 704; 2006, No. 3, Art. 159; 2007, No. 7, Art. 681; 2008, No. 6, Art. 459, No. 10, Art. 818; 2011, No. 3, Art. 160, No. 6, Art. 458; 2012, No. 4, Art. 250, No. 7, Art. 695, Art. 724, No. 8, Art. 818, No. 12, h 1, Art. 1000; 2013, No. 12, Art. 879; 2015, No. 3, Art. 211; 2016, No. 3, Art. 151, No. 7, Art. 625, No. 11, Art. 882; 2017, No. 5, h 1, Art. 278, Art. 279; 2018, No. 2, Art. 68, No. 7-8, Art. 528; 2019, Art. No. 4-5, 228, No. 6, Art. 323; 2020, No. 1, Art. 24, No. 12, Art. 920; 2021, No. 1-2, of Art. 18; 2022, Art. No. 1-3, 19, No. 7, Art. 448, No. 12, h 2, Art. 772), following changes and amendments:

1. 40) parts 1 of article 10 after words "the legislation of the Republic of Tajikistan" to add Item with the words "in non-cash form".

2. In Item 1) shall be replaced with words parts 2 of Article 86 of the word "in cash desk of customs authority or into the account of any" "into the deposit account".

3. To state part 1 of Article 309 in the following edition:

"1. Customs duties and taxes are paid by physical persons in case of declaration of goods in writing in non-cash form. To person who paid customs duties and taxes electronically the copy of the payment order which form is determined by customs authority in coordination with the Ministry of Finance of the Republic of Tajikistan goes.".

4. In Article 375:

- to exclude from part 2 of the word "in cash desk or";

- "or" to exclude their entering into cash desk of customs authority from part 5 of the word.

5. In Article 376:

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