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RESOLUTION OF THE CABINET OF MINISTERS OF THE AZERBAIJAN REPUBLIC

of July 22, 2024 No. 350

About modification in "The rule of declaration of goods and the vehicles moved through customs border", approved by the resolution of the Cabinet of Ministers of the Azerbaijan Republic of July 22, 2014 No. 263

Being guided by the eighth paragraph of article 119 of the Constitution of the Azerbaijan Republic, the Cabinet of Ministers of the Azerbaijan Republic decides:

In approved by the Resolution of the Cabinet of Ministers of the Azerbaijan Republic of July 22, 2014 No. 263 (Collection of Legal acts of the Azerbaijan Republic, 2014, No. 7, Article 951; 2024, No. 3, Article 314 (volume I) the Resolution of the Cabinet of Ministers of the Azerbaijan Republic of May 22, 2024 No. 275) "Rules of declaration of goods and the vehicles moved through customs border" to make the following changes:

1. At the end of subitem 14.3.2 to replace point with semicolon and to add with subitems 14.3.3-14.3.6 of the following content:

"14.3.3. when the customs applicant shall fulfill the obligations connected with goods placement under the corresponding customs procedure within 3 (three) years after release of goods;

14.3.4. In the presence of the decision of customs authority on return of the customs payments paid to the account of customs debt according to Chapter 46 of the Customs code;

14.3.5. except for the case specified in Item 14.10 of these rules when the data declared in the customs declaration are subject to refining by results of customs inspection;

14.3.6. in the presence of legally binding decision of higher customs authority or court".

2. Add Item 14.4 with the second offer of the following content:

"Modification of the customs declaration is performed in the form specified in appendix No. 11 to these rules".

3. State Item 14.10 in the following edition:

"14:10. If as a result of customs inspection it is determined that goods are not placed under the correct customs procedure, the customs declaration is cancelled after release of goods.

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