RESOLUTION OF THE CABINET OF MINISTERS OF THE AZERBAIJAN REPUBLIC

of October 30, 2013 No. 318

About approval of "Rules of creation and regulation of activities of duty-free shops"

For the purpose of ensuring execution of subitem 1.1.23 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, 2013 the No. 499 Cabinet of Ministers of the Azerbaijan Republic decides:

Approve "Rules of creation and regulation of activities of duty-free shops" (are applied).

Approved by the Resolution of the Cabinet of Ministers of the Azerbaijan Republic of October 30, 2013 No. 318

Rules of creation and regulation of activities of duty-free shops

1. General provisions

1.1. These rules are prepared according to Article 195.2.4 of the Customs Code of the Azerbaijan Republic (further - the Customs Code) and establish rules of creation and regulation of activities of duty-free shops (further - shops).

1.2. In shop the goods exempted from payment of customs duties and taxes, without application of measures of trade policy, placed under special customs procedure of the last use, provided for private use (consumption) are implemented.

1.3. The territory of shop (trade floors, utility rooms and warehouses) is considered the customs control zone and the goods placed in the specified territory are under customs control.

1.4. Control over activities of shops is exercised by customs authority in the territory in which they are created.

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