of August 3, 2012 No. 165
About approval of Rules of creation and form of the act of carrying out customs audit
Due to the execution of subitem 1.2.4 of the Presidential decree of the Azerbaijan Republic "About application of the Law of the Azerbaijan Republic "About approval of the Customs code of the Azerbaijan Republic" of September 15, 2011 the No. 499 Cabinet of Ministers of the Azerbaijan Republic decides:
Approve "Rules of creation and form of the act of carrying out customs audit" it (is applied).
Prime Minister of the Azerbaijan Republic Artur RASI-ZADE
Approved by the Resolution of the Cabinet of Ministers of the Azerbaijan Republic of August 3, 2012 No. 165
1.1. These rules are prepared according to Article 98.4 of the Customs Code of the Azerbaijan Republic and determine procedure for creation and form of the act of carrying out customs audit.
1.2. Customs authorities book customs audit for check of reliability of the data specified in the customs declaration after release of goods and vehicles, including after conditional release, and also determination of condition of accomplishment by person of obligations on observance of restrictions, requirements and conditions concerning the order by goods and vehicles.
1.3. Customs audit is booked in general and special forms.
1.4. General customs audit shall not continue more than 3 (three) working days. Carrying out audit shall not interfere with implementation of productive or business activity of person. Repeated carrying out general customs audit concerning the same goods is not allowed.
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