1. CUSTOMS PAYMENTS AND CUSTOMS FEES

2. Customs Payments and Their Types 1. Customs payments shall include: 1) customs duties; 2) value added tax charged on goods imported to the customs territory of the Republic of Tajikistan 3) excise duty on goods imported to the customs territory of the Republic of Tajikistan.

3. 4 2. Customs payment shall be levied if they are established in accordance with the normative legal acts of the Republic of Tajikistan. 3. Special, antidumping and countervailing duties established in accordance with the normative legal acts of the Republic of Tajikistan shall be levied according to the rules stipulated by this Code for levying import customs duty. 4. Taxpayers and tax calculation and payment procedures shall be determined in compliance with the tax legislation of the Republic of Tajikistan.

4. Customs Duties 1. When goods are declared under customs regimes, which require payment of customs duties, customs duties shall be paid in compliance with this Code. 2. Rates of customs duties shall be determined by the Government of the Republic of Tajikistan, and shall come into force in accordance with Article 4 of this Code

5. Types of Customs Duties Rates Rates of customs duties shall fall into the following types: 1) ad valorem rates - calculated as a percentage of the customs value of goods subject to customs payments; 2) specific rates - calculated in the fixed amount per unit of goods subject to customs payments; 3) combined rates - which combine both above-mentioned rates.

6. Season Customs Duties In order to regulate foreign trade activity, the Government of the Republic of Tajikistan shall have the right to determine season customs duties. At this, customs duty rates established by the Customs tariff, shall not apply. The validity term of season customs duty can not exceed six months a year

7. Customs Fees and Their Types 1. Customs fees shall include: 1) customs fees for customs clearance; 2) customs fees for customs escort; 3) customs fees for storage of goods in customs warehouses; 4) customs fees for issue of a qualification certificate of a customs clearance specialist.

8. Size of Customs Fees 1. When clearing goods and means of transport, escorting goods and means of transport, storing goods in customs warehouses and when issuing a qualification certificate of a customs clearance specialist, fees shall be levied in the amount determined by the Government of the Republic of Tajikistan. 2. Customs fees must be limited in the amount to the approximate cost of the services provided, and must not mean indirect protection for domestic products or levying foreign goods when imported for fiscal purposes.

9. Appearance and Termination of Liability on Payment of Customs Duties and Taxes. Cases When Customs Duties and Taxes are not Paid 1. When conveying goods across the customs territory, the liability for payment of customs duties and taxes shall appear: 1) when importing goods - from the moment of crossing the customs border; 2) when exporting goods - from the moment of submitting a customs declaration or performing actions directly aimed at the export of goods from the territory of the Republic of Tajikistan. 2. Customs duties and taxes shall not be paid:

10. 1) in compliance with legislation of the Republic of Tajikistan or with this Code: - if gods are not subject to customs duties and taxes; - if goods are granted conditional full exemption from customs duties and taxes - in the period of validity of such exemption and when meeting the conditions due to which such exemption is provided; 2) prior to release of goods free circulation and when there are no violations of requirements and conditions set by this Code, foreign goods turned out to be destroyed or irrevocably lost as a result of accident or force majeur, or as a result of natural wear and tear under normal conditions for transportation, storing or use (operation); 3) goods are transferred to the state property in compliance with this Code and with the normative legal acts of the Republic of Tajikistan. 3. With regard to goods released for free circulation on the customs territory of the Republic of Tajikistan or exported from this territory, the liability on payment of customs duties and taxes shall terminate in cases stipulated by the Tax Code of the Republic of Tajikistan.