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RESOLUTION OF THE CABINET OF MINISTERS OF THE AZERBAIJAN REPUBLIC

of October 12, 2012 No. 229

About approval of "Rules of goods placement under customs procedure of reimport"

(In edition of Resolutions of the Cabinet of Ministers of the Azerbaijan Republic of 01.05.2015 No. 158, 08.05.2021 No. 144, 12.03.2024 No. 137, 22.05.2024 No. 275)

For the purpose of ensuring execution of subitem 1.1.19 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 499, the Cabinet of Ministers of the Azerbaijan Republic decides No.:

Approve "Rules of goods placement under customs procedure of reimport" (are applied).

Prime Minister of the Azerbaijan Republic

A. Rasi-Zade

 

Approved by the Resolution of the Cabinet of Ministers of the Azerbaijan Republic of October 12, 2012 No. 229

Rules of goods placement under customs procedure of reimport

1. General provisions

1.1. These rules are prepared based on Article 165.6 of the Customs code of the Azerbaijan Republic (further - the Customs code) and determine rules of goods placement under customs procedure of reimport.

1.2. Reimport is release of the exported goods in free circulation with full relief from import customs duties and taxes and without application of measures of trade policy in case of their return completely and partially on customs area within 3 (three) years from the moment of export in the same condition, i.e. without carrying out any conversion in the foreign country.

1.3. Goods placement under customs procedure of reimport is allowed irrespective of whether customs authorities were warned when exporting about possibility of their return.

2. Goods placement conditions under customs procedure of reimport

2.1. For the room under customs procedure of reimport goods shall answer the following conditions:

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