Approved by the Order of the State Customs Committee of the Azerbaijan Republic of December 25, 1997 No. 1106

Regulations on rules and conditions of declaring of customs value of the goods imported on the territory of the Azerbaijan Republic

1. General provisions

1.1 For persons declaring the goods imported on the territory of the Azerbaijan Republic (except the physical persons importing the goods which are not intended for dealing purposes), for the purpose of determination of customs value of goods application of these rules is obligatory.

1.2 This Provision is applied:

- customs applicants - in case of determination and the statement of customs value of imported goods;

- customs authorities - for control of the customs value of imported goods declared by customs applicants.

1.3 For the prevention of unreasonable delays of the omission of goods process of control of customs value in customs authorities shall be performed in short terms. If in terms of customs clearance of goods the customs value declared by the customs applicant cannot be confirmed, the customs authority can instruct on the conditional omission of goods according to the procedure, corresponding to the current legislation. The conditional omission of goods is understood as the omission of goods with conditional determination of its customs value, i.e. process of complete and exact definition of customs value comes to the end with determination of this cost based on the data provided by the customs applicant. At the same time the customs regime declared for conditionally passed goods is assumed as a basis.

1.4 The customs applicant declares customs value of the goods imported into the Republic by the methods provided by the existing legislation ("Rules of use of system of customs valuation of the goods imported on customs area of the Azerbaijan Republic and exported from this territory" No. approved by the resolution of the Cabinet of Ministers of the Azerbaijan Republic of 12.01.1998 7, Item 2):

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