Customs payments and their types (as specified by Republic of Tajikistan customs legislation)

    1. Customs payments include:
    • customs duty;
    • value added tax levied on the import of goods into the Republic of Tajikistan customs territory;
    • excise tax levied on the importation of goods into the Republic of Tajikistan customs territory.
    1. Customs payments shall be levied if they are set out in accordance with the legal provisions of the Republic of Tajikistan.
    2. The special, anti-dumping and countervailing duties stipulated in accordance with the regulatory acts of the Republic of Tajikistan shall be charged in accordance with the rules laid down in the Customs Code of the Republic of Tajikistan for the collection of import customs duties.
    3. Payers, calculation and payment of customs taxes are determined by the tax legislation of the Republic of Tajikistan, taking into account the specifics provided for in this Code
      (as amended by the Law of the Republic of Tajikistan of 03.07.2012, No. 845).

    Section 341. Customs duties

    1. When declaring goods in customs regimes, customs duties are paid in accordance with the terms of said regimes under which customs duties are to be paid in compliance with the Customs Code of the Republic of Tajikistan.
    2. Rates of customs duties shall be set by the Government of Tajikistan and shall come into effect in compliance with Article 4 of the Customs Code of the Republic of Tajikistan.

    Section 342. Types of rates of duty

    Rates of customs duties are divided into the following:

    • advalorem – accrued as a percentage of the customs value of taxable goods;
    • specific – accrued in the prescribed amount per unit of taxable goods;
    • combined – combining both of these types of customs payment rates.

    Section 344. Special types of duties (as amended by the Law of the Republic of Tajikistan dated 08.08.2012 No. 881)

    Special customs duties (special, anti-dumping and countervailing) may be applied temporarily to imported goods in compliance with the foreign trade laws of the Republic of Tajikistan and the international legal acts recognised by Tajikistan (as amended by the Law of the Republic of Tajikistan dated 08.08.2012 No. 881).

    Section 345. Exemption of certain types of goods from customs duties

    The following types of importation of goods are exempt from customs duties:

    • import of national and (or) foreign currency (except for numismatic purposes), as well as securities;
    • importation of precious metals and gems by the National Bank of Tajikistan and the Ministry of Finance of Tajikistan for the State Depository of Precious Metals and Gems;
    • importation of goods donated to State Agencies of the Republic of Tajikistan, importation of goods provided as humanitarian aid, importation of goods donated to charities in order to eliminate the aftermaths of natural disasters, accidents and catastrophes;
    • importation of agricultural machinery, engineering and manufacturing equipment,  and their components, representing a single set of technology. The list of engineering and manufacturing equipment and components thereof, shall be approved by the Government of the Republic of Tajikistan under the Foreign Economic Activity Commodity Nomenclature;
    • importation of medicinal products, medical and pharmaceutical equipment, and medical appliances in accordance to the list compiled by the Government of Tajikistan;
    • importation made in compliance with the list (excluding excisable goods) and in quantities decided by the Government of the Republic of Tajikistan, carried out directly by primary aluminium producers;
    • import of cotton fibre and primary aluminium;
    • import of specialized goods for individual use for the disabled as determined by the Government of Tajikistan (as amended by the Law of the Republic of Tajikistan dated 12.28.2012 No. 906).

    Section 346. Tariff preference (tariff exemption)

    Tariff preference (tariff exemption) means an exemption provided for in the implementation of the trade policy of the Republic of Tajikistan on the basis of reciprocity or unilaterally with respect to goods transported across the customs border of the Republic of Tajikistan in the form of reimbursement of the customs duties previously paid, exemption from customs duties, lowering of the customs duty rate, preferential import (export) tariff quotas for goods.

    Tariff preferences (tariff benefits) shall be set out in accordance with the statutory regulatory acts of the Republic of Tajikistan and the international legal acts recognized by the Republic of Tajikistan.

    Section 347. Types of customs duties

    Customs duties are:

    1) customs fees for customs clearance;

    2) customs duty for customs escort;

    3) customs duty for storage of goods in the warehouses of the customs authority;

    4) customs duty for the issuance of the qualification certificate of a customs clearance specialist.

    Section 348. Customs Fees

    Customs fees are levied in the manner and amount determined by the Government of the Republic of Tajikistan when customs clearance of goods and vehicles, customs escort of goods and vehicles, storage of goods in the warehouses of the customs authority, as well as the issuance of a customs clearance specialist’s certificate of qualification is carried out.

    Customs duties must be limited by the approximate cost of the services rendered, and must not represent indirect protection of domestic products or taxation of foreign goods when imported for fiscal purposes.

    Section 349. Incurrence and termination of liability to pay customs fees and taxes. Instances under which customs duties and taxes are not paid

    When the goods are transported across the customs border the obligation to pay customs fees and taxes occurs in these cases:

    1.) when goods are imported – from the moment of crossing the customs border;

    2.) when exporting goods from the customs territory of the Republic of Tajikistan-from the time of filing a customs declaration or taking actions specifically directed at exporting goods.

    Customs duties and taxes are not paid when:

    1.) Pursuant to the laws of the Republic of Tajikistan or the Customs Code of the Republic of Tajikistan:

    – goods are not subject to customs duties and taxes;

    – with regard to goods, a conditional full exemption from payment of customs duties and taxes is given,- during the validity period of that exemption and subject to the conditions under which such exemption was granted;

    2.) if before the products are released for free circulation and in the absence of violations of requirements and conditions laid down in the Customs Code of the Republic of Tajikistan, foreign goods have been damaged or irretrievably lost due to an accident or force majeure or due to normal wear and tear or loss under normal shipping, storage or use (operation);

    3.) pursuant to the Customs Code and other regulatory acts of the Republic of Tajikistan, the goods are transferred to the State ownership.

    Considering the products issued for free circulation in or exported from the customs territories of the Republic of Tajikistan, the obligation to pay customs fees and taxes shall cease in cases provided for in the Tax Code of Tajikistan.

     

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