It is registered
in the Ministry of Justice
Azerbaijan Republic
On November 24, 1998 No. 135
Approved by the Order State customs committee of the Azerbaijan Republic on November 11, 1998 No. 064
This Provision is developed according to provisions of Chapter 7 of the Customs code of the Azerbaijan Republic and the resolution of the Cabinet of Ministers of the Azerbaijan Republic "About approval of rules of issue of special permission (license) for organization of customs warehouses and warehouses of temporary storage in the Azerbaijan Republic" of April 13, 1998 No. 73.
1.1. The customs warehouse is the customs regime consisting of storage of the imported goods under customs control without collection during their storage of customs duties, taxes and without application to goods of measures of economic policy, and also storage under customs control of the goods intended for export according to export customs regime with provision of the privileges provided by the Customs code.
1.2. The customs warehouse can be founded, irrespective of pattern of ownership, by legal entities and physical persons (further - "warehouse keeper") the Azerbaijan Republic.
1.3. The customs warehouse can be open type warehouse, that is can be used by any persons, and the closed type, that is the warehouse intended for storage of goods of certain persons. The type of customs warehouse is specified in the license granted for its organization.
1.4. The territory of customs warehouse is the customs control zone.
1.5. The customs warehouse can be founded after receipt of the license in the State Customs Committee of the Azerbaijan Republic. Issue of this license is performed based on requirements of "Rules of issue of special permission (license) for organization of the customs warehouses of the Azerbaijan Republic" approved by the resolution of the Cabinet of Ministers of the Azerbaijan Republic of April 13, 1998 No. 73. If founder of customs warehouse is the customs authority of the Azerbaijan Republic, then the license is not required.
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