of June 10, 1997
This Code determines legal, economic and organizational basis of customs affairs and is directed to protection of economic safety, sovereignty and interests of the Azerbaijan Republic, extension of contacts of the Azerbaijani economy with the world economy, ensuring protection of the rights of business entities, physical persons and state bodies and accomplishment of the obligations by them in the field of customs affairs.
The customs affairs in the Azerbaijan Republic are constituted by procedure and conditions of movement through customs border of the Azerbaijan Republic of goods and vehicles, collection of customs payments, customs clearance, customs control and other means of carrying out customs policy to life.
In the Azerbaijan Republic the single customs policy which is component of domestic and foreign policy of the state is performed.
The purposes of customs policy of the Azerbaijan Republic are:
* ensuring the most effective use of instruments of customs control and regulation of barter on customs area of the Azerbaijan Republic;
* protection of the domestic market of the Azerbaijan Republic;
* stimulation of development of national economy;
* assistance to carrying out in life of the tasks following from the state economic policy of the Azerbaijani state;
* other purposes determined according to the Constitution of the Azerbaijan Republic, this Code and other acts of the legislation of the Azerbaijan Republic.
Customs policy of the Azerbaijan Republic is directed to expansion of international cooperation in the field of customs affairs. The customs affairs in the Azerbaijan Republic develop in the direction of harmonization and unification with the commonly accepted international standards and practice.
The customs area of the Azerbaijan Republic is constituted by the overland territory of the Azerbaijan Republic, internal waters, the sector of the Caspian Sea (lake) belonging to the Azerbaijan Republic (including the islands which are in it, artificial islands, constructions and structures), and airspace over them.
In the territory of the Azerbaijan Republic there can be free customs zones and free warehouses. The territories of free customs zones and free warehouses are considered as being out of customs area of the Azerbaijan Republic, except as specified, determined by this Code and other legal acts of the Azerbaijan Republic by customs affairs.
Limits of customs area of the Azerbaijan Republic, and also perimeters of free customs zones and free warehouses are customs border of the Azerbaijan Republic.
For the benefit of development and strengthening of the international economic integration the Azerbaijan Republic creates custom unions, free economic zones with other states, signs agreements on customs questions according to rules of international law.
The legislation of the Azerbaijan Republic on customs affairs consists of of this Code, the Law of the Azerbaijan Republic "About customs tariff" and other legal acts of the Azerbaijan Republic.
If interstate agreements of the Azerbaijan Republic establish other rules, than those which are provided by this Code and other legal acts of the Azerbaijan Republic on customs affairs then are applied rules of interstate agreements.
The customs affairs in the Azerbaijan Republic are performed by customs authorities which are law enforcement agencies and constitute single system.
The regulations on the executive body performing customs affairs in the Azerbaijan Republic affirm relevant organ of the executive authority.
The bodies which are directly putting into practice customs affairs are effective according to the provisions approved by the executive body performing customs affairs of the Azerbaijan Republic.
Determination of single system of customs authorities of the Azerbaijan Republic, creation, reorganization and liquidation of customs authorities are performed by relevant organ of the executive authority.
No state bodies have right to make the decisions affecting competence of the customs authorities operating according to provisions of this Code and other legal acts of the Azerbaijan Republic to carry out or change them to function, to assign to them additional tasks or to interfere otherwise with their activities, except as specified, established by the legislation.
The executive body performing customs affairs of the Azerbaijan Republic:
* for conducting examinations and researches of goods in the customs purposes creates customs laboratories;
* for the purpose of carrying out research works in the field of customs affairs, training and increase in their qualification can create research establishments, educational institutions of professional education, computer centers, printing, construction and operational and other companies and the organizations which activities promote the solution of tasks of customs affairs;
* the property of customs authorities, customs laboratories, research establishments and educational institutions, companies and organizations is state-owned property;
Competences of the owner on management of this property are realized by the executive body performing customs affairs of the Azerbaijan Republic.
In the cases provided by this Code and other legal acts of the Azerbaijan Republic, the executive body performing customs affairs of the Azerbaijan Republic within the competence adopts the regulations obligatory to execution by customs authorities of the Azerbaijan Republic, all other state bodies of the Azerbaijan Republic, organizations, the companies and the organizations irrespective of their jurisdiction and pattern of ownership, and also officials and citizens. The specified regulations are registered according to the legislation of the Azerbaijan Republic.
The regulations of general nature adopted by the executive body performing customs affairs of the Azerbaijan Republic come into effect in ten days after publication if acts do not provide other terms.
Customs authorities of the Azerbaijan Republic perform the following main functions:
1) participate in development of customs policy of the Azerbaijan Republic and realize this policy;
2) provide observance of legal acts, control of which execution is imposed on customs authorities of the Azerbaijan Republic; take measures for protection of the rights and interests of the companies, organizations, the organizations and citizens, and also entrepreneurs when implementing customs affairs;
3) within the competence ensure economic safety of the Azerbaijan Republic;
4) is protected by economic interests of the Azerbaijan Republic;
5) is applied by means of customs regulation of trade and economic relations;
6) collect customs duties, taxes and other customs payments;
7) participate in development of measures of economic policy concerning the goods moved through customs border of the Azerbaijan Republic realize these measures;
8) provide observance of rules of movement of goods and vehicles through customs border of the Azerbaijan Republic;
9) combat crimes in the field of customs affairs, and also customs offenses and the tax legislation, stop illicit movement through customs border of the Azerbaijan Republic of drugs, psychotropic substances and their precursors, weapon, objects of art, historical and archaeological property of the Azerbaijani people and the people of the foreign countries, intellectual property items, animal species and plants which are under the threat of disappearance, other goods; render assistance in fight against the international terrorism and to suppression of illegal intervention in activities of international civil aviation in the airports of the Azerbaijan Republic;
10) are exercised and enhance customs control and customs clearance, create the conditions promoting acceleration of goods turnover through customs border of the Azerbaijan Republic;
11) conduct customs statistics of foreign economic activity and special customs statistics of the Azerbaijan Republic;
12) keep the commodity nomenclature of foreign economic activity;
13) promote development of foreign economic relations of the companies, organizations, organizations and physical persons;
14) promote implementation of measures for protection of state security, public order, morality of the population, life and human health, animal protection and plants, the environment, protection of interests of the Azerbaijani consumers of imported goods;
14-1) exercise control over passing through customs border of the Azerbaijan Republic of the goods falling under customs control;
14-2) perform veterinary, phytosanitary and health control over the goods moved through check points of frontier of the Azerbaijan Republic according to the legislation;
14-3) issue the Permission forms to the vehicles of foreign countries which are carrying out the international motor transportations on border;
15) exercise currency control over transportation by the resident and the nonresident according to the relevant legislation of national and foreign currency, and also other currency resources through customs border of the Azerbaijan Republic, and also in other cases provided by this Code;
16) provide accomplishment of the international obligations of the Azerbaijan Republic in the part concerning customs affairs; participate in development of the international treaties of the Azerbaijan Republic connected with customs affairs; perform cooperation with the customs and other competent authorities of foreign states, the international organizations dealing with issues of customs affairs;
17) is carried out by research works and consultation in the field of customs affairs; perform training of specialists for state bodies, the companies, organizations and the organizations in this area and advanced training of these employees;
18) the Majlis of the Azerbaijan Republic, the President of the Azerbaijan Republic, other state bodies, the companies, organizations, the organizations and citizens with information on customs questions in accordance with the established procedure provide Millie;
19) participate in realization of single financial and economic policy of the state, develop material and technical resources of customs authorities, create necessary working conditions and social conditions for employees of these bodies.
Customs authorities of the Azerbaijan Republic and ocean and river crafts which are at their disposal have flag. The vehicles and aircrafts which are at the disposal of customs authorities of the Azerbaijan Republic have identification marks.
The description of flag and identification marks affirms Millie Majlis of the Azerbaijan Republic.
For the purpose of the solution of tasks of customs affairs customs authorities of the Azerbaijan Republic interact with other law enforcement and other state bodies, the companies, organizations, the organizations and citizens.
State bodies and their officials render assistance to customs authorities of the Azerbaijan Republic in the solution of the tasks assigned to them by creation of proper conditions for this purpose.
According to legal acts of the Azerbaijan Republic customs authorities of the Azerbaijan Republic of the separate works having the right in case of accomplishment which are within their competence to use services of other companies, organizations and organizations.
The companies, the organizations, the organizations and physical persons interested in that the customs clearance was made directly in their territories or in their rooms, but not in the locations of customs authorities of the Azerbaijan Republic provide to these bodies in free use necessary service and household premises, the equipment and means of communication.
In cases when placement of customs objects is necessary, the parcels of land according to the land legislation of the Azerbaijan Republic are provided to customs authorities in use.
Decisions, actions and failure to act of customs authorities of the Azerbaijan Republic and their officials can be appealed according to the procedure, established by the legislation.
Information provided to customs authorities of the Azerbaijan Republic by state bodies, the companies, organizations, the organizations and physical persons according to this Code and other acts of the legislation of the Azerbaijan Republic on customs affairs can be used only in the customs purposes.
Information, component the state, commercial, bank or protected by the law other secret, and also confidential information shall not be disclosed, traded on by officials of customs authorities of the Azerbaijan Republic, be transferred to the third parties, except as specified, provided by legal acts of the Azerbaijan Republic.
In this Code the basic concepts in the following values are used:
1) goods - any personal estate, including currency, currency values, electric and other types of energy, vehicles, except for the vehicles specified in item 4 of this Article;
2) the Azerbaijani goods - the goods coming from the Azerbaijan Republic or the goods issued in free circulation in the territory of the Azerbaijan Republic;
3) foreign goods - the goods which are not specified in Item 2 of this Article, coming from foreign countries;
4) vehicles - any means used for international carriages of passengers and goods including containers and other transport equipment;
5) movement through customs border of the Azerbaijan Republic - making of actions for import to customs area of the Azerbaijan Republic or to export from this territory of goods or vehicles by the methods established by the legislation of the Azerbaijan Republic including transfer in the international mailings, use of pipeline transport and power lines.
Treat the specified actions:
* in case of commodity importation or vehicles on customs area of the Azerbaijan Republic or when importing from the territory of free customs zones and from free warehouses on other part of customs area of the Azerbaijan Republic - the actual crossing of customs border of the Azerbaijan Republic;
* in case of commodity exportation or vehicles from customs area of the Azerbaijan Republic or in case of commodity importation or vehicles from other part of customs area of the Azerbaijan Republic on the territory of free customs zones and on free warehouses - submission of the customs declaration or other action which is directly directed to intention realization respectively to export or import goods or vehicles;
6) legal entities - the companies, organizations and the organizations directly or indirectly participating in carrying out customs transactions, registered according to the law;
7) physical persons are persons who are engaged in business activity without formation of legal entity;
8) the Azerbaijani legal entities and physical persons - the companies, organizations and the organizations with the location in the Azerbaijan Republic created according to the legislation of the Azerbaijan Republic, the persons who are engaged in business activity without formation of legal entity, registered in the Azerbaijan Republic and citizens of the Azerbaijan Republic with the permanent residence in the Azerbaijan Republic;
9) foreign legal entities and physical persons are persons which are not specified in Item 8 of this Article;
10) person moving goods - the persons who are owners of goods, their buyers, owners or having powers on making with goods of the actions provided by this Code from own name in other quality corresponding to the legislation of the Azerbaijan Republic;
11) the customs applicant - the legal entity declaring, representing and showing goods and vehicles for the purpose of customs clearance;
12) carrier - person which is actually moving goods, or person which is responsible for use of vehicles;
13) customs regime - set of the provisions determining the status of goods and vehicles, moved through customs border of the Azerbaijan Republic for the customs purposes;
14) release - transfer by customs authorities of the Azerbaijan Republic of goods or vehicles after their customs clearance in the complete order of person;
15) conditional release - the release of goods and vehicles integrated to obligations of person about observance of the set restrictions, requirements or conditions;
16) customs clearance - the procedure of goods placement and vehicles under certain customs regime and completion of action of this mode according to provisions and requirements of this Code;
17) customs control - set of the measures performed for the purpose of ensuring compliance with the legislation of the Azerbaijan Republic on customs affairs and also other legislation of the Azerbaijan Republic and interstate agreements of the Azerbaijan Republic, control of which execution is imposed on customs authorities of the Azerbaijan Republic;
18) measures of economic policy - system of the stimulating and rationing arrangements on import to the Azerbaijan Republic and export from the Azerbaijan Republic of the goods and vehicles established proceeding from the reasons of economic policy of the Azerbaijan Republic and able to include quoting, licensing, limitation, establishment of the minimum and maximum prices, and also other measures of regulation of interaction of the Azerbaijani economy with the world economy;
19) customs payments - the customs duties, taxes, customs fees, the state fee on issue to legal entities and physical persons of the license for customs activities, payment and other payments levied in accordance with the established procedure by customs authorities of the Azerbaijan Republic;
20) customs duties - the payments levied by customs authorities of the Azerbaijan Republic during the importing and commodity export on customs area of the Azerbaijan Republic;
21) taxes - obligatory payments which collection is assigned to customs authorities of the Azerbaijan Republic;
22) force majeure - extraordinary and insuperable in these conditions natural (flood, earthquake, landslide, etc.) or public (military operations, etc.) incident;
23) the customs broker - the legal entity created according to the legislation of the Azerbaijan Republic and rendering mediation in the field of customs affairs for certain remuneration;
24) quota - application of cost and quantitative limits to the goods imported or exported to certain countries or group of the countries.
25) counterfeit goods - the goods containing the intellectual property items created (made) and (or) moved through customs border with violation of the rights of the owner, stipulated by the legislation;
26) the owner - person whose rights to intellectual property items are protected according to the legislation of the Azerbaijan Republic;
27) suspension of the omission - prolongation by customs authority of the decision made on the omission of goods of term according to the chosen customs regime;
28) intellectual property rights - copyright and the rights, adjacent to it, set of the rights to industrial property and other intellectual property items
29) the register of the goods containing intellectual property items - the list of the goods containing intellectual property items, and the information relating to it, protected according to the legislation;
30) the tariff quota - the regulation method providing application in certain time the smallest import customs duty on certain quantity of the imported separate goods (in physical or cost sizes) and the greatest import customs duty in case of commodity import over certain quantity.
All persons on an equal basis have the right to import to the Azerbaijan Republic and export from the Azerbaijan Republic of goods and vehicles according to the procedure, provided by this Code.
Nobody can be deprived of the right or is limited in the right to import to the Azerbaijan Republic and export from the Azerbaijan Republic of the goods and vehicles, except as specified, provided by this Code and other legal acts of the Azerbaijan Republic.
Import to the Azerbaijan Republic and export from the Azerbaijan Republic of separate goods and vehicles environmental protections, protection of art, historical and archaeological property of the Azerbaijani people and the people of foreign countries, protection of the property right, including, on intellectual property items, proceeding from interests of the Azerbaijani consumers of imported goods and other interests of the Azerbaijan Republic based on acts of the legislation of the Azerbaijan Republic and international treaties of the Azerbaijan Republic can be prohibited proceeding from reasons of state security, protection of public order, morality of the population, life and human health, protection of animals and plants.
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The document ceased to be valid according to the Law of the Azerbaijan Republic of June 24, 2011 No. 164-IVQD