of August 27, 2013 No. 233
About approval of "Rules of goods placement under special customs procedure of final use"
(In edition of Resolutions of the Cabinet of Ministers of the Azerbaijan Republic of 13.03.2015 No. 71, 01.05.2015 No. 147, 12.03.2024 No. 137, 22.05.2024 No. 275)
For the purpose of ensuring execution of subitem 1.1.24 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:
Approve "Rules of goods placement under special customs procedure of final use" (are applied).
Prime Minister of the Azerbaijan Republic
Artur Rasi-Zade
Approved by the Resolution of the Cabinet of Ministers of the Azerbaijan Republic of August 27, 2013 No. 233
1.1. These rules are prepared according to Article 195.3 of the Customs Code of the Azerbaijan Republic (further - the Customs Code) and determine rules of goods placement under special customs procedure of final use.
1.2. The goods placed under special customs procedure of final use according to the purpose of this procedure are issued in free circulation with release from customs duties and taxes.
1.3. Persons, after receipt of permission to goods placement under special customs procedure of final use, can use the specified goods only for the purpose of the procedure of final use, specified in this permission.
1.4. Goods placement under special customs procedure of final use is performed with the permission of customs authority
2.1. Permission to goods placement, under special customs procedure of final use is issued to person with the following conditions:
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