RESOLUTION OF THE CABINET OF MINISTERS OF THE AZERBAIJAN REPUBLIC

of February 18, 2013 No. 26

About approval of the Procedure for refusal of goods for benefit of the state

For the purpose of ensuring execution of subitem 1.1.29 of the Presidential decree of the Azerbaijan Republic "About application of the Law of the Azerbaijan Republic "About approval of the Customs code of the Azerbaijan Republic" of September 15, 2011 the No. 499 Cabinet of Ministers of the Azerbaijan Republic decides:

1. Approve "Procedure for refusal of goods for benefit of the state" it (is applied).

Approved by the resolution of the Cabinet of Ministers of the Azerbaijan Republic of February 18, 2013, No. 26

Procedure for refusal of goods for benefit of the state

1. General provisions

1.1. This Procedure is prepared based on Article 332 of the Customs code of the Azerbaijan Republic (further - the Customs code) and determines procedure for refusal of goods for benefit of the state.

1.2. The foreign goods and goods placed under special customs procedure of the last use can be refused for benefit of the state by the owner of the procedure or the owner of goods.

1.3. For the goods refused for benefit of the state customs duties and taxes are not collected, in their relation measures of trade policy are also not applied.

1.4. The refusal of goods for benefit of the state is performed on permission of customs authority according to this Procedure.

1.5. The refusal of goods for benefit of the state shall not be the cause of any expenses from the state.

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