1. Forms and order of realization of custom control

2. Plan: 1. General provisions relating to CC; 2. Forms and procedures for exercising CC; 3. Expert examinations and researches in the course of CC;

3. Principles of Exercising Customs Control 1. When exercising customs control, customs authorities shall proceed from the principle of selectivity, and, as a rule, shall restrict themselves to those methods of customs control that are sufficient to comply with the customs legislation of the Republic of Tajikistan.

4. 2. When selecting the forms of customs control, the risk management system shall be used. Risk shall mean the degree of possible non-compliance with the customs legislation of the Republic of Tajikistan. The risk management system shall be based on effective use of the resources of customs authorities to prevent violations of customs legislation of the Republic of Tajikistan:

5. 5. With the purpose of improving customs control, the authorized body on customs affairs shall cooperate with customs authorities of foreign countries and sign agreements on mutual assistance. 6. Customs control shall be exercised exclusively by customs authorities in accordance with this Code.

6. Customs Control Zones Customs control zones shall be established for the purposes of customs control in the forms of customs examination and customs search of goods and means of transport, their storage and transportation under customs control. Customs control zones may be established along the customs border, in areas intended for customs clearance and customs operations; in the places of transloading of goods; their examination and search, temporary storage; parking places of means of transport which transport goods subject to customs control; and in other places identified by this Code.

7. Forms of Customs Control The following shall be forms of customs control: 1) checking documents and information; 2) verbal interviews; 3) receipt of explanations; 4) customs surveillance; 5) customs examination of goods and means of transport; 6) customs search of goods and means of transport; 7) personal search; 8) checking of marking of goods with special marks, availability of identification marks; 9) inspection of premises and territories for customs purposes. 10) customs audit.

8. Checking of Documents and Information 1. Customs authorities shall check the documents and information presented in the course of customs clearance of goods and means of transport in accordance with this Code, for the purpose of verifying the authenticity of documents and the reliability of information therein, and for checking accuracy of their completion.

9. Verbal Interview When conducting customs clearance of goods and means of transport, conveyed across the customs border; customs officials shall have the right to conduct verbal interviews of natural persons and also persons who are representatives of organizations authorized with regard to such goods and means of transport, without recording the results of the interview in a written form.

10. Receipt of Explanations 1. Receipt of explanations shall mean receipt of the required information regarding circumstances significant for exercising customs control from persons indicated in article 15 of this Code, from declarants and other persons involved in conveyance of goods and means of transport across the customs border and possessing such information. 2. The explanations shall be recorded in a written form. The form of the explanation shall be established by the authorized body on customs affairs.

11. Customs Surveillance Customs surveillance shall mean a transparent, targeted, systematic or single, direct or indirect (using technical facilities) visual observation by the authorized customs officials, over the transportation of goods and means of transport that are under customs control, and over the performance of cargo and other types of operations with them.

12. Customs Examination of Goods and Means of Transport Customs examination of goods and means of transport shall mean external visual examination of goods, baggage of natural persons, means of transport, containers, customs seals, stamps and other identification marks on goods, for the purpose of customs control exercised by authorized customs officials, if such an examination does not involve unsealing means of transport or cargo compartments and damaging the packaging of the goods.

13. Customs Search of Goods and Means of Transport Customs examination of goods and means of transport shall mean external visual examination of goods, baggage of natural persons, means of transport, containers, customs seals, stamps and other identification marks on goods, for the purpose of customs control exercised by authorized customs officials, if such an examination does not involve unsealing means of transport or cargo compartments and damaging the packaging of the goods.

14. Customs Search of Goods and Means of Transport "Customs search" shall mean inspection by customs officials of goods and means of transport, which involve removal of seals, stamps and other means of identification of goods, unpacking of goods or cargo compartments of a vehicle, or tanks, containers and other places where goods are, or may be, located. Customs search of goods shall be conducted after accepting a customs declaration for goods. Prior to filing the customs declaration for goods, imported to the customs territory of the Republic of Tajikistan, customs search may be performed for the purposes of identification of goods for customs purposes or when there is information on violations of the customs legislation of the Republic of Tajikistan, for the purpose of checking this information, as well as for exercising selectivity based customs control