Approved by the Order of Customs Service under the Government of the Republic of Tajikistan of July 19, 2007 No. 145
1.1. Re-export of goods is performed according to requirements of the Customs code of the Republic of Tajikistan, regulatory legal acts of the Republic of Tajikistan and this Procedure.
1.2. Re-export - customs regime in case of which the goods which are earlier imported on customs area of the Republic of Tajikistan are exported from this territory without payment or with return of paid amounts of import customs duties, taxes and without application to goods of prohibitions and the restrictions of economic nature set according to regulatory legal acts of the Republic of Tajikistan.
1.3. The customs regime re-export is applied to implementation of export of foreign goods from customs area of the Republic of Tajikistan, including goods imported on customs area with violation of the import bans and subjects established according to the legislation of the Republic of Tajikistan according to Item 1 of Article 12 of the Customs code of the Republic of Tajikistan to immediate export from customs area of the Republic of Tajikistan if other is not provided by the current legislation of the Republic of Tajikistan.
1.4. Goods placement under customs regime re-export is allowed with the permission of Regional Customs Authority of Customs Service under the Government of the Republic of Tajikistan.
1.5. The room of excise goods under customs regime of re-export is allowed with the permission of Customs Service under the Government of the Republic of Tajikistan.
1.6. Before customs authorities the customs applicant for legitimacy of the statement of customs regime of re-export, and also bears responsibility for observance of conditions of this mode.
2.1. Permission to goods placement under customs regime of re-export is issued to persons registered in accordance with the established procedure on customs area of the Republic of Tajikistan.
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