Approved by the Order of the Chief of Customs Service under the Government of the Republic of Tajikistan of January 21, 2008, No. 8-f
1.1. The procedure for customs control, customs clearance and accounting of the goods placed under customs regime of free warehouse (further the Procedure), is developed according to Articles 277 and 278 of the Customs code of the Republic of Tajikistan and determines procedure for customs control and customs clearance of the goods placed under customs regime of free warehouse and exported from free warehouses and also accounting treatment for the goods which are in free warehouses.
1.2. The free warehouse is customs regime in case of which goods take place and used in the respective rooms (places) recognized as free warehouse without collection of customs duties, taxes and application of the measures connected with prohibitions and restrictions of economic nature established according to regulatory legal acts of the Republic of Tajikistan.
1.3. The free warehouse is created by the decision of the Government of the Republic of Tajikistan and its activities are performed after issue of permission of authorized body concerning customs affairs on implementation of activities as the owner of free warehouse.
1.4. The territory of free warehouse is the customs control zone.
1.5. Goods can be in free warehouses without restriction of terms on condition of functioning of free warehouse.
1.6. The foreign goods placed under customs regime of free warehouse are exported out of limits of customs area of the Republic of Tajikistan according to customs regime of re-export of goods.
1.7. Under customs regime of free warehouse the goods intended for conversion and also goods by means of which transactions on conversion, the goods provided by regulatory legal acts of the Republic of Tajikistan except for prohibited are performed can be located.
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