Approved by the Order of the Chairman of Customs committee under the Government of the Republic of Tajikistan of June 12, 2001 No. 77

Instruction for filling of the declaration of customs value

I. General characteristic of the declaration of customs value requirements imposed to its filling.

1.1. Declarations of customs value (dalee-DTS) is provision to the corresponding cargo customs declaration (CCD) and without it it is invalid.

If adjustment of customs value in the DTS-1 or DTS-2, forms that form of adjustment of customs value and customs payments was made (KTO-1 and KTS-2) is integral part of GTD.

DTS is represented along with GTD in the customs authority making customs clearance of goods. The customs authority performs the procedure of check and registration of DTS according to the Section II of this Instruction and taking into account specific conditions of the estimated transaction.

DTS is filled on all goods the imported goods imported on the Territory of the Republic of Tajikistan in case of the statement of those customs the modes, according to which are assessed with customs duties, excises and the VAT, except as specified, provided by item 1.3. this Instruction

3. DGS is not filled:

- if customs value of the imported batch does not exceed, the amounts; equivalent 1000 US dollars, except for reusable deliveries within one contract, and also the repeating deliveries of the same goods by one sender to the same receiver under different contracts.

- in case of commodity importation by physical persons not for dealing purposes;

- in case of the statement of customs regimes according to which imported goods are not subject to customs taxation (except for charges for customs clearance);

- in case of commodity importation which are assessed with customs duties and taxes or their calculation is performed at the specific rates.

4. In all cases when obligatory filling of DGS is not established, the customs authority if necessary has the right to demand representation of DTS for confirmation of DTS declared by the customs applicant in GTD of customs value, except for concerning the goods imported by physical persons not for dealing purposes.

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