LAW OF THE AZERBAIJAN REPUBLIC

of June 13, 2013 No. 687-IVQ

About customs tariff

This Law establishes rules of forming and application of customs tariff in the Azerbaijan Republic, and also taxation by customs duties of goods in case of their movement through customs border of the Azerbaijan Republic (further – customs border).

Chapter 1. General provisions

Article 1. Basic concepts

1.1. The basic concepts used in this Law express the following values:

1.1.1. customs tariff - the code of rates of the customs duties applied to the goods moved through customs border, and systematized according to the commodity nomenclature of foreign economic activity;

1.1.2. customs duties - the type of customs payments levied by customs authorities in case of commodity importation on customs area of the Azerbaijan Republic and commodity exportation from this territory;

1.1.3. the commodity nomenclature of foreign economic activity - the qualifier approved by relevant organ of the executive authority and combining in itself groups, line items, subline items, subsubline items of goods in the form of digital sign or group of digital signs (codes);

1.1.4. the tariff quota - the method of urgent regulation providing application to the quantity (cost) of separate imported goods of the smaller import customs duty provided in the legislation determined by relevant organ of the executive authority and to the part exceeding the specified quantity (cost) - big import customs duty;

1.1.5. customs value of goods - cost determination of goods for the purpose of application of rate of ad customs duty;

1.1.6. identical goods - the goods identical according to all characteristics, including physical properties (except for the small differences which are not influencing the cost of goods), quality, and also reputation in the market;

1.1.7. homogeneous goods - goods which, without being identical in all respects, have similar characteristics and consist of similar components that allows them to perform identical functions and to be interchangeable from the commercial point of view. Goods quality, their reputation in the market and availability of the trademark are the factors considered for determination of their uniformity;

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