Approved by the Order of MGDS of the Republic of Tajikistan of June 30, 2006 No. 175f

Rules of registration, temporary storage, assessment, realization or destruction of seized goods and vehicles

1. General provisions

These rules establish order of registration, the temporary storage, assessment, realization and (or) destruction of the goods and vehicles withdrawn by customs authorities and divisions of tax police of the Ministry of state revenues and charges of the Republic of Tajikistan in case of accomplishment of service duties by them, and afterwards confiscated by a court decision according to requirements of Articles 450-452 of the Customs code of the Republic of Tajikistan, Articles 164, 198-199(20) Codes of Administrative Offences of the Republic of Tajikistan.

2. Registration and storage of goods and vehicles

2.1. The goods and vehicles confiscated by a court decision for tax and customs offenses shall be without fail registered in tax, customs authorities and divisions of tax police (further - body the withdrawn goods), from subsequent its delivery for storage in warehouses of structural divisions of MGDS RT with creation of the inventory in 3 copies no later than 3 days in time.

2.2. Perishable seized goods storage which in warehouses are impossible for realization are given in shops and (or) in special trade Items.

2.3. Bulky and bulky items temporarily before decision of court about their confiscation or return can remain in places of their withdrawal with taking measures to ensuring their safety.

2.4. The goods delivered to the storage location are transferred to the responsible person which accepted goods. The basis for acceptance on safe custody is the statement of goods inspection which is drawn up by the official. The copy of the act of goods inspection is handed to the responsible person. Acceptance and transfer of goods is drawn up on delivery notes.

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