Approved by the Order of the State Customs Committee on December 25, 1997 No. 1105

The instruction about filling of the customs receipt order and collection of customs duties in case of its application

1. General provisions

1.1. This Instruction determines rules of filling of the customs receipt order and appendices to it, and also collections of customs duties by application of the customs receipt order and appendices to it. 1.2. The form of the customs receipt order (further - TPO) is the form of the strict reporting and is filled in with the official (the executive inspector) in triplicate. The first copy is stored in the customs authority which made the decision on calculation of customs payments, the second copy according to procedure for storage of other forms of the strict reporting - in accounts department, the third copy is transferred to the payer.

The TPO forms are produced by typographical method on glossy paper and have sequence numbers. Account of the drawn-up forms is kept in the special magazine in departments of financial accounting and the reporting of customs authorities (in the customs which does not have this structure - in financial and tariff departments). Filling and storage of the magazine, issue of forms are performed according to the existing operating procedure over forms of the strict reporting. The register of the drawn-up forms is conducted according to calendar. The magazine is numbered, proshnurovyvatsya, signed in advance by the chief and the chief accountant (the chief of financial and tariff department) of customs authority and sealed.

1.3. TPO can be applied by legal entities and physical persons on the following payments:

- for collection by executive body on customs affairs of the Azerbaijan Republic of charges on provision of licenses and recovery of action of licenses;

- for collection of charges for issue of competence certificates to specialists in customs clearance and recovery of certificates;

- for collection of customs duties for storage of goods;

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