Approved by the Order of Customs Service Under the Government of the Republic of Tajikistan of June 20, 2007 No. 116f

Form and procedure for use of advance payment, the customs authorities brought into the deposit account

1. Form and procedure for use of advance payment of the customs authorities brought into the deposit account it is developed based on part 1 of Article 375 of the Customs code of the Republic of Tajikistan.

2. The money deposited by the payer on deposit accounts of customs authority before submission of the customs declaration or the statement for their offsetting on account of the forthcoming customs payments cannot be actually identified by customs authority as specific types of tax, charges (further - customs payments) concerning specific batch and, respectively, is considered as advance payments (further - advance payments).

The unused amounts of advance payments after customs payment, percent are also considered as advance payments.

3. Advance payments can be made by the payer for benefit of the third party in the procedure established by the legislation. At the same time in the payment document in the column "Purpose of payment" the name, INN, the RCBO code of person for benefit of which payment is made shall be specified.

4. The money deposited as advance payments is property of the payer, and the customs authority has no right to spend these means independently. The specified means cannot be considered as customs payments until the payer does not dispose of them according to the procedure established in Item of 5 presents form and procedure. The customs authority has the right to turn collection on this money according to the procedure, established by the legislation of the Republic of Tajikistan.

5. The basis for use of advance payments is the customs declaration adopted by customs authority or the statement of the payer for offsetting of such payments on account of payment of the amounts of customs payments, percent.

If advance payments were paid by the payer for benefit of the third party, the expenditure of advance payments requires written consent of such payer.

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