Approved by the Order of the State customs komite of the Azerbaijan Republic of February 17, 1999 No. 014

Regulations on customs regime of destruction of goods

1. General provisions

This Provision is developed according to provisions of Chapter 16 of the Customs code.

1.1. Destruction of goods is the customs regime consisting in destruction of foreign goods under customs control including their reduction in the condition not suitable for use, without collection from them customs duties and taxes and application of measures of economic policy (quoting, licensing, etc.).

1.2. Goods placement or vehicles under customs regime of destruction of goods is allowed with the permission of customs authority.

1.3. Destruction of goods or vehicles is performed at the expense of own means of the interested person and does not attract any expenses for the state.

1.4. For compliance to the law of declaration of goods for customs regime of destruction of goods, and also for observance of conditions of this mode responsibility is born by person taking goods, and on vehicles - carrier.

2. Conditions of application of customs regime of destruction of goods

2.1. Under customs regime of destruction of goods the following goods and vehicles are located:

a) the foreign goods and vehicles imported with the actual suppression of customs border of the Azerbaijan Republic;

b) the foreign goods and vehicles imported on customs area of the Azerbaijan Republic and placed under customs regimes of transit, customs warehouse, duty-free shop, conversion under customs control conversions on customs area, temporary import, free customs zone, free warehouse, re-export, and also conditionally passed goods.

2.2. Under customs regime of destruction of goods it is not allowed to place:

- the goods and vehicles prohibited to import to the Azerbaijan Republic;

- objects of art, historical, archaeological property of the Azerbaijani people and people of foreign countries;

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