THE ORDER OF THE CHIEF OF CUSTOMS SERVICE UNDER THE GOVERNMENT OF THE REPUBLIC OF TAJIKISTAN

of October 20, 2009 No. 163-f

About approval of the Instruction about procedure for calculation and collection of customs payments

For the purpose of uniform application of Item 11 of article 2 of the Tax Code of the Republic of Tajikistan:

1. Approve the Instruction "About procedure for calculation and collection of customs payments" in the Tajik and Russian languages (in appendix it is applied).

2. To chiefs of Regional customs authorities of Customs Service under the Government of the Republic of Tajikistan to bring contents of this Order to the attention of staff and to provide collection of customs payments according to the specified Instruction.

3. Provide to information department official publication of this Order.

4. Consider invalid the Order of Customs Service under the Government of the Republic of Tajikistan No. 363-f of 01.11.2005 "About the Instruction "About procedure for calculation and collection of customs payments", the Order of Customs Service under the Government of the Republic of Tajikistan of 22.02.2008 No. 26 "About modification of the Instruction "About procedure for calculation and collection of customs payments" and the Order of Customs Service under the Government of the Republic of Tajikistan "About modification of the Instruction "About procedure for calculation and collection of customs payments" of 22.07.2008 No. 114-f.

5. Provide to legal support division state registration of this Order.

6. Organizational inspection to Management to inform customs authorities this Order.

7. To the deputy chief of Customs Service under the Government of the Republic of Tajikistan Makhmadov N. Sh. to exercise control of execution of this Order.

8. This Order to enact after state registration and official publication.

Approved as the Chief of Customs Service under the Government of the Republic of Tajikistan of October 20, 2009 No. 163-f

The instruction about procedure for calculation and collection of customs payments

This Instruction is developed and approved according to Item 11 of article 2 of the Tax Code of the Republic of Tajikistan and determines procedure for calculation and customs duty payment and other customs payments.

Customs duties, taxes concerning the goods moved with physical persons for private use in the international mailings, and on power lines are applied by pipeline transport taking into account the features provided by the Customs code of the Republic of Tajikistan (further - the Customs code) and other regulatory legal acts of the Republic of Tajikistan.

Provision I.Общие

1. Customs payments and their types

1. According to Article 340 of the Customs code of the Republic of Tajikistan treat customs payments:

- customs duty;

- the value added tax levied in case of commodity importation on customs area of the Republic of Tajikistan;

- the excise levied in case of commodity importation on customs area of the Republic of Tajikistan.

2. The special, anti-dumping and compensatory duties established according to regulatory legal acts of the Republic of Tajikistan are levied by the rules provided by the Customs Code for collection of import customs duty.

Considering that application of the specified duties is restriction of economic nature, the special, anti-dumping and compensatory duties are collected concerning the goods placed under the customs regimes providing application of prohibitions and the restrictions set according to the Customs code and other regulatory legal acts of the Republic of Tajikistan.

2. Origin and the termination of obligation on payment of customs duties, taxes

3. According to part 1 of Article 349 of the Customs code when moving goods through customs border the obligation on payment of customs duties, taxes arises:

- in case of commodity importation - from the moment of crossing of customs border;

- in case of commodity exportation - from the moment of submission of the customs declaration or making of the actions which are directly directed to commodity exportation from customs area of the Republic of Tajikistan.

4. It agrees part 3 of Article 349 of the Customs code concerning the goods issued for free circulation on customs area of the Republic of Tajikistan or exported from this territory, obligation on payment of customs duties, taxes stops in the following cases:

- with payment of customs duties, taxes by the payer;

- with emergence of circumstances with which the legislation on taxes and (or) charges connects the termination of obligation on payment of customs duties, taxes;

- with liquidation of the organization payer after carrying out all calculations by liquidation commission with budgets (off-budget funds) according to the Tax code of the Republic of Tajikistan.

3. Cases when customs duties, taxes are not paid

5. According to part 2 of Article 349 of the Customs code customs duties, taxes are not paid if:

1) according to the legislation of the Republic of Tajikistan or the Customs code:

- goods are not assessed with customs duties, taxes;

- concerning goods conditional full relief from payment of customs duties, taxes, - during action of such release is provided and in case of observance of conditions in connection with which such release is provided.

2) before release of goods for free circulation and in the absence of violations by persons of the requirements and conditions established by the Customs code, foreign goods were destroyed or irretrievable lost owing to accident or force majeure or as a result of natural wear or transportations, storages or using (operation) decreased under normal conditions;

3) goods address to state-owned property according to the customs code and other regulatory legal acts of the Republic of Tajikistan.

4. Restrictions on the total amount of customs duties, taxes concerning the goods imported on customs area of the Republic of Tajikistan.

6. According to Article 351 of the Customs code the total amount of import customs duties, taxes concerning the goods imported on customs area of the Republic of Tajikistan cannot exceed the amount of customs duties, the taxes which are subject to payment if goods were issued for free circulation in case of their import to customs area of the Republic of Tajikistan, without percent, except as specified, when the amount of customs duties, taxes increases owing to change of rates of customs duties, taxes when the rates of customs duties, taxes operating on the date of adoption of the customs declaration by customs authority in case of the statement of the changed customs regime are applied to goods.

7. In the specified cases of the amount of the paid customs duties, taxes in case of prior customs regime are subject to offsetting in case of payment of the amounts of customs duties, taxes in accordance with the terms of newly elected customs regime.

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