LAW OF THE REPUBLIC OF TAJIKISTAN

of October 1, 2025 No. 2186

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

Accepted by the Resolution MH MOPT of June 25, 2025, No. 145

Approved by the Resolution MM MORT of October 1, 2025, No. 72

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, No. 4-5, of the Art. 228, No. 6, Art. 323; 2020, № 1, Art. 24, No. 12, Art. 920; 2021, No. 1-2, of Art. 18; 2022, No. 1-3, of the Art. 19, No. 7, Art. 448, No. 12, h 2, Art. 772; 2023, No. 11, Art. 473; 2024, No. 7-11, of Art. 540; Law of the Republic of Tajikistan of 15:04. 2025, No. 2162), following changes and amendments:

1. In part 5 of Article 9 to replace the word of "subjects" with the word of "participants".

2. Regarding 1 Article 10:

- in Item 40) to replace sign of point with sign of semicolon ";";

- add with Items 41) and 42) of the following content:

"41) the preliminary information - data on goods which movement is planned through customs border of the Republic of Tajikistan, the vehicles performing international carriages of such goods, carrier, time and the place of arrival of goods on customs area of the Republic of Tajikistan and about the passengers driving on customs area of the Republic of Tajikistan;

42) customs escort – escort of the vehicles transporting the goods which are under customs control on customs area of the Republic of Tajikistan.".

3. Add with Article 11-1 of the following content:

"Article 11-1. Representation of the preliminary information to customs authorities

1. The purpose of submission of the preliminary information is receipt by customs authorities of data on the goods planned to movement through customs border of the Republic of Tajikistan for risks assessment and decision making about the choice of objects, forms of customs control and measures providing carrying out customs control before arrival of goods on customs area of the Republic of Tajikistan, and also for acceleration of making of customs transactions and optimization of carrying out customs control.

2. The preliminary information is submitted in electronic form by means of information system of customs authorities. Submission of the preliminary information is in writing allowed in cases of defect of information system of customs authorities owing to technical defects, interruptions in communication work (networks of telecommunication and the Internet) and (or) other contingencies which are not allowing provision of the preliminary information electronically.

3. The preliminary information presented in the form of the electronic document is used when making the customs transactions connected with the notification of customs authorities on arrival of goods on customs area of the Republic of Tajikistan, application of customs procedure of customs transit, goods placement on temporary storage and declaration of goods.

4. The preliminary information is provided without fail. When implementing international carriages by road transport the preliminary information is submitted the customs applicant. When implementing international carriages river, air or by rail the preliminary information is submitted carrier.

5. The preliminary information provided in customs authority is registered according to the procedure and the terms determined by authorized body concerning customs affairs or in its registration refuses.

6. The preliminary information is stored in information system of customs authorities within 30 calendar days from the date of its registration then such information is not used by customs authorities as the preliminary information.

7. The preliminary information can not be provided on the following goods:

1) the goods moved through customs border of the Republic of Tajikistan with physical persons for private use;

2) the goods sent by the international mailing;

3) the goods specified regarding 1 article 320 of this Code;

4) the goods transported for natural disaster response, accidents and catastrophic crashes;

5) military goods.

8. The preliminary information is not provided on the goods moved with pipeline transport or on power line.

9. The form and structure of the preliminary information, procedure and terms of submission of the preliminary information are determined by authorized body concerning customs affairs.".

4. In Item 1) to "customs regime" shall be replaced with words parts 2 of Article 36 of the word to "customs procedure".

5. To add part of 1 Article 41 after the word "persons" with words "according to the Law of the Republic of Tajikistan "About authorization system".

6. Regarding 1 Article 42 of the word "the Law of the Republic of Tajikistan "On appeals of physical persons and legal entities" shall be replaced with words "the Law of the Republic of Tajikistan "On authorization system".

7. To exclude part 2 of Article 61 and to consider part 3 part 2.

8. State Article 63 in the following edition:

"Article 63. Documents and data necessary for customs clearance

1. In case of production of customs clearance of person, determined by this Code, shall submit to customs authorities documents and the data necessary for customs clearance.

2. Customs authorities in case of production of customs clearance require submission only of those documents and data which are necessary for ensuring compliance with the customs legislation of the Republic of Tajikistan and which representation is provided according to this Code.

3. According to part 2 of this Article the authorized body concerning customs affairs in relation to specific customs procedures and customs regimes determines the list of the documents and data necessary for customs clearance, taking into account the declaration form of goods (electronic or written), categories of persons moving goods and vehicles, than types of the transports used when moving goods through customs border, types of goods uses of goods and requirements of these customs procedures and the modes are more whole.

4. The government of the Republic of Tajikistan determines the list of separate goods with indication of commodity code according to the Commodity nomenclature of foreign economic activity of the Republic of Tajikistan and the documents confirming observance of prohibitions and restrictions which representation according to the Law of the Republic of Tajikistan "About authorization system" is necessary when importing, exporting and transit of goods.

5. The list of the documents and data necessary for customs clearance is subject to official publication, including on the official site of authorized body concerning customs affairs. The regulatory legal acts of authorized body concerning customs affairs establishing lists of the documents and data necessary for customs clearance take legal effect according to Article 4 of this Code.

6. The form, the scope of information and procedure for filling of customs papers are determined by authorized body concerning customs affairs if other is not provided by this Code and other regulatory legal acts of the Republic of Tajikistan.

7. For the purpose of simplification and acceleration of production of customs clearance the authorized body concerning customs affairs signs agreements with customs authorities of foreign states on mutual recognition of the documents used for the customs purposes.

8. Customs authorities have no right to refuse adoption of the documents necessary for customs clearance, because of availability in them of the inaccuracies which are not influencing determination of the size which are subject to customs payment or on decision making of customs authorities about application of prohibitions and the restrictions set according to regulatory legal acts of the Republic of Tajikistan. If the customs authority refuses adoption of the specified documents, this body shall notify person who submitted these documents about causes of failure. At the request of this person the customs authority represents the specified notification in electronic or written form.

9. In case of production of customs clearance electronically by means of information systems of customs authorities, persons determined by this Code represent electronic copies of the documents necessary for customs clearance to customs authority. Specified persons shall certify submission of electronic copies of the documents necessary for customs clearance, according to the procedure, the established legislation of the Republic of Tajikistan on the electronic document and the digital signature.

10. In case of production of customs clearance in writing, paper copies of the specified documents certified by person which provided them, by the customs applicant or the authorized bodies which issued such documents, or certified notarially are represented to customs authority. Document types and cases of obligatory notarial assurance of their copy are determined by authorized body concerning customs affairs.

11. Cases of production of customs clearance in electronic and written form are established by this Code.

12. After adoption of copies of the documents necessary for customs clearance, for the purpose of ensuring compliance with the customs legislation of the Republic of Tajikistan based on risk management system the customs authority requires submission of originals of the following documents:

1) the documents proving the customs value declared by the customs applicant and the method of determination of customs value elected by him;

2) the certificate of origin if according to this Code submission of the certificate of origin is considered condition of application of the tariff privilege declared by the customs applicant;

3) the documents confirming observance of the conditions of application of the privileges declared by the customs applicant on customs payment established by regulatory legal acts of the Republic of Tajikistan and charges;

13. In case of receipt of originals of documents by customs authority the customs authority on copies of these documents makes record for the customs applicant. This record is certified by personal number seal of the official of customs authority.

14. In case of receipt by customs authority of originals of the contract, the invoice (invoice) and transport documents after release of goods these originals are subject to return to the customs applicant and are stored within five years from registration date of the customs declaration.

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