Approved by the Order of the State Customs Committee of the Azerbaijan Republic of December 25, 1997 No. 1104

Rules of return of excessively made or withheld customs payments

1. General provisions

1.1. Excessively made or withheld customs payments return on basis, given to customs authorities no later than one year of the statement of the payer or become engrossed in reading in future foreign economic activity.

1.2. Return of excessively made or withheld customs payments or their reading in future foreign economic activity are performed by the customs authority which provided deduction of these payments.

1.3. In case of absence on the account of customs authority of sufficient means for return of excessively made or withheld customs payment this transaction with the permission of the State Customs Committee issued on the basis of the appeal of customs authority can be carried out by other customs authority.

1.4. From the returned customs payments interests are not deducted.

1.5. In case of return of deferred or overdue customs payments the collected percent and penalty fee do not return.

1.6. If the statement contains the requirement about use of excessively made or withheld customs payments in foreign economic activity, this payment amount is transferred into the operational account of the payer.

2. Excessively made or withheld customs payments return in the following cases

2.1. If the payment amount which is previously withheld according to customs regime exceeds actually estimated payment amount.

2.2. In case of recalculation of payments in connection with cases of modification of customs value.

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