Approved by the Order of the State Customs Committee of the Azerbaijan Republic of February 17, 1999 No. 013

Regulations on refusal of goods for benefit of the state

I. General provisions

This Provision is developed according to provisions of Chapter 17 of the Customs Code.

1.1. Refusal of goods for benefit of the state is the customs regime consisting in failure of face of goods or the vehicle without collection of customs duties and taxes, and also without application of measures of economic policy (licensing, quoting, etc.).

1.2. Goods placement and vehicles under customs regime of refusal of goods for benefit of the state is allowed with the permission of customs authorities.

1.3. The refusal according to this Provision of goods or vehicles shall not entail any expenses for the state.

1.4. Person who chose customs regime of refusal of goods for benefit of the state has no right to replace it with other mode.

II. Goods placement and vehicles under customs regime of refusal of goods for benefit of the state

2.1. Under customs regime of refusal of goods for benefit of the state can be located:

- the goods and vehicles imported on customs area of the Azerbaijan Republic and placed under other customs regime;

- the goods and vehicles imported with the actual crossing of customs border of the Azerbaijan Republic;

- the exported goods and vehicles imported on customs area of the Azerbaijan Republic on which export the customs declaration is submitted or concerning which any other action which is directly directed to realization of intention of person to export them is made.

2.2. Under customs regime of refusal of goods for benefit of the state cannot be located:

- the goods and vehicles prohibited to import to the Azerbaijan Republic and to export from it;

- the goods and vehicles issued according to the mode of free circulation in the territory of the Azerbaijan Republic or reimport;

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