Accepted by Majlis of Turkmenistan on October 8, 1993
This Code determines the legal, economic and organizational basis of customs affairs directed to protection of economic sovereignty and economic safety of Turkmenistan, ensuring protection of the rights of citizens, business entities and state bodies, observance of obligations by them in the field of customs affairs.
In Turkmenistan single customs policy is performed.
The procedure and conditions of movement through customs border of Turkmenistan of goods, vehicles, collection of customs payments, customs clearance, customs control and other means of carrying out customs policy constitute customs affairs.
The legislation on customs affairs consists of of this Code, other legal acts of Turkmenistan, and also the regulations on customs affairs adopted by the State customs of Turkmenistan.
The customs area of Turkmenistan is constituted by the territory of Turkmenistan, territorial and internal waters and airspace over them. The customs area of Turkmenistan includes the territories of islands, constructions and installations which are also located in economic zone of Turkmenistan being in the exclusive jurisdiction of Turkmenistan concerning customs affairs.
Limits of customs area of Turkmenistan are customs border of Turkmenistan.
In this Code the used concepts mean the following:
goods - the objects which are in ownership of citizens, the companies, organizations, and also subjects of other foreign economic relations, moved through customs border of Turkmenistan as subject of purchase and sale, exchange, hiring or other economic transaction;
vehicles - any means used for international carriages of passengers and goods including containers and other transport equipment;
things - the objects of private use of citizens moved through customs border of Turkmenistan, including vehicles of individual use;
currency and values - the money moved through customs border of Turkmenistan which is in circulation in the territory of Turkmenistan, foreign currency, other currency and other values which list is determined by legal acts of Turkmenistan;
heritable property - the objects moved through customs border of Turkmenistan which are part of the inheritance which opened abroad or in Turkmenistan;
property of the international, foreign organizations and representations - the property moved through customs border of Turkmenistan intended for official or office use of diplomatic and consular representations of foreign states, and also the international organizations and representations of foreign states in case of them in the territory of Turkmenistan;
objects - any objects moved through customs border of Turkmenistan;
the customs control zone - component of customs area of Turkmenistan in which movement of goods and other objects is made only with the permission of customs authorities of Turkmenistan and under their control. Borders of the customs control zone are established by customs offices in coordination with bodies of border control;
customs clearance - the procedure of goods placement and vehicles under certain customs regime and completion of action of this mode according to requirements and provisions of this Code;
customs control - set of the measures performed by customs authorities of Turkmenistan for the purpose of ensuring compliance with the legislation of Turkmenistan on customs affairs and international treaties with participation of Turkmenistan, control of which execution is imposed on customs authorities of Turkmenistan;
movement through customs border of Turkmenistan - import to customs area of Turkmenistan, export from this territory or transit through the territory of Turkmenistan of goods or other objects in any manner, including use of pipeline transport and power lines;
the omission through customs border of Turkmenistan - permission of customs authorities to movement for use of goods and other objects on customs area of Turkmenistan or beyond its limits for the purpose of, told customs authority;
free circulation - the order without customs control on customs area of Turkmenistan or beyond its limits by the goods and other objects moved through customs border of Turkmenistan according to the procedure, established by this Code;
temporary import on customs area of Turkmenistan and temporary export from customs area of Turkmenistan - import to customs area of Turkmenistan of goods and other objects on condition of their return export from this territory and export from customs area of Turkmenistan of goods and other objects on condition of their return import to this territory;
transit through the territory of Turkmenistan - movement of goods through the territory of Turkmenistan between two points of Frontier of Turkmenistan under customs control;
customs authorities of Turkmenistan - customs authorities of Turkmenistan of any level;
persons - the companies, associations, organizations and other organizations of Turkmenistan and foreign states, physical persons, and also joint businesses with participation of legal entities and physical persons of Turkmenistan and foreign states;
the customs applicant - the legal entities and physical persons representing data on the goods and other objects moved through customs border of Turkmenistan;
carrier - the person which is actually moving goods or being responsible for use of the vehicle.
The common directorship of customs affairs is performed by the Cabinet of Ministers of Turkmenistan.
The body performing direct management of customs affairs in Turkmenistan is the State customs of Turkmenistan.
The customs affairs are directly performed by the customs authorities of Turkmenistan constituting single system which enter:
State customs of Turkmenistan;
customs;
customs posts;
customs checkpoints and other structural divisions formed by the State customs of Turkmenistan.
The main objectives and obligations of customs authorities of Turkmenistan are:
ensuring compliance with legal acts for customs affairs;
providing within the competence of protection of economic safety of Turkmenistan;
development and use of the customs and tariff mechanism, control of observance of system of import permits and commodity exportation and other objects, collection of customs duty, taxes and customs fees;
implementation of customs control and its registration, creation of the conditions promoting bystreyshy movement of goods, other objects and passengers through customs border of Turkmenistan;
acceptance according to the procedure, established by this Code and other legal acts, died against smuggling and other customs offenses and cooperation according to the signed agreements with customs authorities of other states on these questions;
implementation of the measures directed to protection of consumer interests of imported goods;
ensuring participation of Turkmenistan in international cooperation concerning customs affairs;
submission of activities reports of customs authorities and the main statistical data according to the procedure, established by the legislation of Turkmenistan;
providing state bodies, companies, organizations and citizens with information on customs questions;
training of specialists concerning customs affairs, increase in their qualification;
cooperation with law enforcement agencies and Border troops of Turkmenistan;
accomplishment of the international obligations of Turkmenistan relating to customs affairs.
In customs authorities of Turkmenistan citizens of Turkmenistan whose compliance of position is recognized as certifying commission are employed on voluntary contractual basis.
In case of revenues to service in customs authorities citizens of Turkmenistan take oath of allegiance to Turkmenistan. The text of the oath affirms the President of Turkmenistan. The procedure for adoption of the oath is determined by the State customs of Turkmenistan.
For officials of customs authorities personal ranks are established. The regulations on personal ranks of officials of customs authorities affirm the Cabinet of Ministers of Turkmenistan.
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