Approved by the Order of the Chairman of Customs committee under the Government of the Republic of Tajikistan of January 19, 2000 No. 8
1.1. This Procedure "Markings of the separate excise goods moved through customs border of the Republic of Tajikistan (further the Procedure) is developed in pursuance of the Section VIII of the Tax code of the Republic of Tajikistan, the Law of the Republic of Tajikistan "About state regulation of production and turnover of ethyl alcohol and alcoholic products" and the Orders of the Government of the Republic of Tajikistan for No. 253 of 2.06.97. "About introduction of excise stamps on tobacco products and alcoholic products".
1.2. Observance of the requirement of marking of certain excisable thieves according to this Procedure, is one of conditions of customs regime "release for free circulation" of such goods. The inventory, subject to marking, is given in Appendix 1. The goods specified in Appendix of 1 this Procedure are subject to marking by the excise stamps of the established sample which are documents of the strict reporting.
1.3. The objects moving such goods through customs border of rublika Tajikistan are responsible for marking of excise goods. In this Procedure, the subject is meant as the domestic person determined by Art. 18 of the Customs Code of the Republic of Tajikistan, which signed the agreement in foreign trade of purchase and sale or exchange according to which the excise goods which are subject to marking hold through customs border of the Republic of Tajikistan.
1.4. The excise stamps acquired by the subject are not subject to resale, transfer or alienation in other forms to other persons, except for their transfers of excise goods to the producer.
1.5. Warehouses of temporary storage or customs warehouses (further - terminals) can be delivery location of the marked excise goods.
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