Approving and enacting Tamožennogo code of Turkmenistan (statements of the Mejlis of Turkmenistan, 2010 г., no. 3, art. 61) article 1. Adopt the customs code of Turkmenistan.
Article 2. Introduce customs code of Turkmenistan since January 1, 2011 year.
Article 3. From January 1, 2011 year null and void, the customs code of Turkmenistan, adopted by the Majlis of Turkmenistan October 8, 1993 onwards, all subsequent laws or their relevant parts, which made changes and additions.
Article 4. Customs Code action extend to relationships arising in the area of Customs Affairs after its launch.
Article 5. Continue to bring laws and other normative legal acts of Turkmenistan in accordance with customs code of Turkmenistan, they operate to the extent not contrary to customs code of Turkmenistan.
Article 6. The Cabinet of Ministers of Turkmenistan in a three-month deadline to bring regulatory legal acts of Turkmenistan in accordance with customs code of Turkmenistan.
 
     Turkmen President Gurbanguly Berdimuhamedov mountains. Ashgabat, September 25, 2010 year no. 137-IV.
 
CUSTOMS CODE of TURKMENISTAN this code defines legal, economic and organizational foundations for State regulation of the customs, promoting the development of the economy of Turkmenistan and ensure their economic security.
 
Section i. General provisions Chapter 1. The MAIN PROVISIONS Of Article 1. Customs policy of Turkmenistan Turkmenistan is a unified customs policy, which is an integral part of the domestic and foreign policies of Turkmenistan.
 
Article 2. Customs in Turkmenistan customs in Turkmenistan represents a set of methods and means of customs regulation of issues associated with the movement across the customs border of Turkmenistan of goods and means of transport, defining the procedure and conditions of customs clearance, the application of customs regimes, customs payments, customs control and other measures implementing customs policy of Turkmenistan.
 
Article 3. Customs legislation of Turkmenistan 1. Customs legislation of Turkmenistan is based on the Constitution and consists of the present code and other normative legal acts of Turkmenistan governing relations in the field of customs.
2. If an international treaty to which Turkmenistan stipulates other rules than those contained in this code, the rules of the international treaty shall apply.
 
Article 4. Customs territory and customs border of Turkmenistan 1. The territory of Turkmenistan, including territorial waters and airspace above it, is the territory of Turkmenistan.
2. Customs territory of Turkmenistan also includes located in the exclusive economic zone and on the continental shelf of Turkmenistan Turkmenistan artificial islands, installations and structures on which Turkmenistan has jurisdiction in accordance with the legislation of Turkmenistan.
3. On the territory of Turkmenistan may be established in accordance with the legislation of Turkmenistan, special economic zones, which are part of the customs territory of Turkmenistan. Goods placed on the territory of the special economic zones are considered as being outside the customs territory of Turkmenistan for purposes of the application of customs duties and taxes, as well as prohibitions and restrictions of an economic nature, established by the legislation of Turkmenistan, except in cases determined by the present code and other normative legal acts of Turkmenistan.
4. From the customs territory of Turkmenistan, as well as the limits of the territories specified in the second and third parts of this article are the customs border of Turkmenistan.
5. the customs border of Turkmenistan coincides with the State border of Turkmenistan, with the exception of the limits of the territories specified in the second and third parts of this article.
 
Article 5. The basic concepts used in the present code 1. This code uses the following concepts: 1) interested persons-persons whose interests are affected by the decisions, actions (inaction) of customs authorities in respect of goods and/or vehicles directly and individually, unless otherwise provided by the present code;
2) foreign goods-goods that are not Turkmen goods in accordance with paragraph 25 of this part;  
3) a foreign person-a person who is not a person of Turkmenistan in accordance with paragraph 26 of this part;
4) carrier means a person who performs the transport of items over the customs border of Turkmenistan and (or) transport of goods under customs supervision within the customs territory of Turkmenistan or is responsible for the use of the vehicle;
5) the declarant is the person filing a customs declaration or the entity on whose behalf the customs declaration is served;
6) free circulation-circulation of goods in the customs territory of Turkmenistan without prohibitions and restrictions stipulated by the legislation of Turkmenistan;

7) Customs procedure is a set of provisions for the procedure of customs operations and defining the status of goods and/or vehicles for customs purposes;
8) customs declaration-Customs document in the prescribed form, which shall include information required for the submission to the Customs authorities in accordance with this code;
9) Customs Broker (agent)-mediator, making customs operations on behalf and on the behalf of the declarant or a person responsible for duty or who is granted the right to make customs operations in accordance with this code;
10) customs regime established by this code is a set of rules defining the status of goods and means of transport for customs purposes depending on their movement across the customs border and use in the customs territory of Turkmenistan or abroad;
11) Customs authorities is the authorized State body in the field of customs and his customs authorities;
12) Customs control is a set of measures taken by the Customs authorities of Turkmenistan to ensure compliance with customs legislation of Turkmenistan and the international treaties to which Turkmenistan is a party, the monitoring of implementation which the Customs authorities of Turkmenistan;
13) activities in the field of customs-legal entities as holders of temporary storage warehouses, owners of bonded warehouses and customs brokers (representatives);
14) authorized State body in the area of Customs-Central Executive authority which carries out customs business leadership in Turkmenistan;
15) status of goods and means of transport for customs purposes is the presence or absence of prohibitions and restrictions on the use and disposal of goods and means of transport, in accordance with the legislation of Turkmenistan;
16) Customs operations-specific actions in relation to the goods and/or vehicles by persons and the Customs authorities in accordance with the present code if the customs clearance of goods and (or) vehicles;
17) Customs documents-documents prepared solely for customs purposes;
18) Customs-customs duties, taxes, and customs fees.
The taxes include excise taxes, which in accordance with the legislation of Turkmenistan is the responsibility of the Customs authorities of Turkmenistan when importing goods into the customs territory of Turkmenistan;
19) products-any movable property, the roaming across the customs border of Turkmenistan, with the exception of vehicles referred to in paragraph 28 of this part;
20) release of goods-action of the Customs authorities which permit interested persons to use and (or) dispose of the goods according to the customs regime, under which the goods are placed;
21) movement across the customs border of Turkmenistan of goods and (or) vehicles-acts on the import into the customs territory of Turkmenistan or export from that territory goods and/or vehicles in any way: a) the importation of goods and (or) transport means to the customs territory of Turkmenistan-the actual crossing of goods and (or) vehicles of the customs border of Turkmenistan, and all subsequent actions stipulated by this code with goods and (or) vehicles before they are released by the Customs authorities;
b) export of goods and/or vehicles from the customs territory of Turkmenistan-customs declaration or referred to in the second indent of this subparagraph action directly aimed at the removal of goods and (or) vehicles, as well as all subsequent actions stipulated by this code with goods and (or) before the actual vehicles crossing the customs border of Turkmenistan.
For action directed specifically to export goods and/or vehicles from the customs territory of Turkmenistan are entering a natural person travelling from Turkmenistan, in the customs control zone, entering the vehicle in the checkpoint through the State border of Turkmenistan for its exit from the customs territory of Turkmenistan, transport enterprises or enterprises of postal communication international mail to send outside the customs territory of Turkmenistan that person directly to the actual crossing of the customs border of goods and (or) vehicles outside the areas established in accordance with the legislation of Turkmenistan;
22) shipping documents (transportation), commercial and customs documents for goods being moved across the customs border and transported under customs supervision within the customs territory of Turkmenistan, who escorted them during transport;
23) person-legal or physical person;

24) commercial documents-invoice (invoice), shipping and packing lists and other documents, which are used in accordance with the legislation of Turkmenistan, the international treaties of Turkmenistan or customs of trade when implementing trade and other activities, and that by law, agreement of the parties or the customs of trade are used to verify transactions associated with the movement of goods across the customs border, unless otherwise provided in this code;
25) Turkmen goods-goods that have status for customs purposes are in free circulation in the customs territory of Turkmenistan: a) completely produced in Turkmenistan;
b) released for free circulation in the customs territory of Turkmenistan;
in) made in Turkmenistan of goods completely produced and (or) release for free circulation in the customs territory of Turkmenistan;
26) face Turkmenistan-legal entity with a seat in Turkmenistan, established in accordance with the legislation of Turkmenistan, as well as a natural person residing in Turkmenistan, including registered in the territory of Turkmenistan as an individual entrepreneur;
27) (transportation) Bill of lading, Bill of lading, documents or other documents certifying the existence and content of the contract of carriage of goods and accompanying goods for international transportation;
28) vehicles-any marine (River) vessel (including lihtëry and self-propelled and non-self-propelled barges), hovercraft, aircraft, motor vehicle (including trailers, semi-trailers and combined vehicles) or a unit of railway rolling stock used for the international carriage of passengers and goods, as well as their established spare parts, accessories and equipment contained in their regular tanks of petrol, oil and lubricants and fuels if they are transported together with vehicles.
2. All other concepts used in the present code values, certain civil and other laws of Turkmenistan, as well as the relevant articles of this code.
 
Chapter 2. The BASIC PRINCIPLES of movement of goods and means of transport ACROSS the CUSTOMS BORDER of TURKMENISTAN Article 6. The goods and vehicles can be moved via the customs border of Turkmenistan



 

1. all persons, on an equal basis, are eligible for the goods and vehicles can be moved via the customs border of Turkmenistan in accordance with this code, except for the cases stipulated by this code and other normative legal acts of Turkmenistan and international treaty.
2. Goods and vehicles moved across the customs border of Turkmenistan in accordance with this code.
 


Article 7. Observance of prohibitions and restrictions when moving goods across the customs border of Turkmenistan



 



1. goods prohibited in accordance with the legislation of Turkmenistan to import into the customs territory of Turkmenistan shall be subject to immediate removal from the customs territory of Turkmenistan, unless otherwise stipulated by this code and the normative legal acts of Turkmenistan. The exportation of the goods is made by the carrier.



In case of impossibility to export or to exercise immediate exportation of these goods are subject to placement in temporary storage, or in other places, which are zones of customs control at the expense of the persons referred to in article 9 of this code. The deadline for the temporary storage of such goods is three days, unless a different term is not stipulated by the legislation of Turkmenistan in respect of certain types of goods. Disposal of specified goods after this period shall be in accordance with chapter 39 of this code.



Goods, limited to the import into the customs territory of Turkmenistan are allowed to be imported (and in cases stipulated by the given code-customs body) while respecting the requirements and conditions established by the legislation of Turkmenistan or by an international treaty.



2. goods that are forbidden to be exported are not subject to the actual exportation from the customs territory of Turkmenistan.



3. goods limited to export from the customs territory of Turkmenistan are allowed to be exported in compliance with the requirements and conditions established by the legislation of Turkmenistan or by an international treaty.



4. Expenses incurred by the persons referred to in article 9 of this code, the declarants, carriers or other persons in connection with the observance of prohibitions and restrictions on importation of goods into the customs territory of Turkmenistan or their exportation from this territory, a customs body shall not be reimbursed.

 


Article 8. Customs clearance and customs control



 

1. the goods and vehicles moved across the customs border of Turkmenistan, shall be subject to customs clearance and customs control in the manner and under the conditions provided for by this code.


2. in carrying out customs clearance and customs control the customs body and its officers shall not have the right to establish requirements and restrictions stipulated by the customs legislation of Turkmenistan and other normative legal acts of Turkmenistan.



 




Article 9. Duty to commit customs operations for release of goods



 

Duty to commit customs operations for the release of the goods, unless otherwise provided in this code, the bear: 1) when moving goods across the customs border of Turkmenistan is carried out in accordance with foreign trade transaction will face Turkmenistan, Turkmenistan is a person that has entered into such a foreign economic transaction or on behalf or on behalf of whom the transaction is concluded;
2) when moving goods across the customs border of Turkmenistan is carried out without the conclusion of foreign economic transactions face Turkmenistan: a) a person entitled to the possession and (or) use of goods on customs territory of Turkmenistan;
b) other persons acting as required in accordance with the civil legislation of Turkmenistan and (or) with this code to commit legally meaningful actions on their own behalf with goods under customs supervision.
 
Chapter 3. Information And Advice For Article 10. Information on normative legal acts in the field of customs 1. The authorized State body in the field of customs and other customs authorities provide free access, including using information technologies, information on normative legal acts in the field of customs.
2. Authorized State body in the area of customs provides publication in periodicals of normative legal acts in the field of customs, adopted by this body.
 
Article 11. Consulting on customs issues and other matters falling within the competence of the Customs authorities 1. Customs authorities advise stakeholders on customs issues and other matters falling within the competence of those bodies. Information on request of the person concerned is available as soon as possible, but not later than one month from the date of receipt of the specified query.
2. Advising by the Customs authorities is free of charge, both orally and in writing.
3. information provided by stakeholders during consultations, is not the basis for a decision or an action (inaction) of customs authorities in the implementation of customs operations concerning goods and/or vehicles.
4. The Customs authorities shall be responsible in accordance with the legislation of Turkmenistan for the accuracy of information submitted by parties in accordance with the provisions of this chapter.
 
Chapter 4. COUNTRY Of ORIGIN Of GOODS Article 12. Definition of country of origin of goods 1. Definition of country of origin of goods is manufactured in accordance with the provisions of this chapter, in all cases where the application of customs-tariff regulation measures and prohibitions and restrictions established by the legislation of Turkmenistan, depends on the country of origin of the goods.
2. the country of origin of the goods is considered to be the country in which the products have been wholly obtained or subjected to sufficient processing in accordance with the criteria of sufficient processing established by article 14 of this code.
3. Country of origin of the goods may be deemed to be a group of countries, customs unions of countries, a region or a part of the country, if, for the purposes of determining the country of origin there is a need for such selection.
4. at the request of the declarant or other interested person, the Customs authorities shall take a provisional decision specifying the country of origin of the goods in accordance with Chapter 6 of this code.
 
Article 13. Goods wholly produced in the country fully manufactured goods in this country are considered: 1) minerals extracted from the depths of the country, in its territorial waters (sea) or on the seabed;
2) products of vegetable origin, cultivated or collected in a given country;
3) animals born and reared in this country;
4) products obtained in the country of grown animals in it;
5) products obtained as a result of hunting and fishing in the country;
6) products of sea fishing and other products of sea fishery obtained vessel of that country;
7) products obtained aboard ship processing the given country exclusively from the products specified in paragraph 6 of this article;
8) products obtained from the seabed or marine subsoil outside the territorial waters (sea) of the country concerned, provided that that country has exclusive rights to the seabed or underwater subsoil;
9) waste and scrap (rags) received as a result of manufacturing or other processing operations in that country, as well as second-hand articles, collected in that country and fit only for processing into raw materials;
10) goods produced in the country exclusively from the products specified in paragraphs 1-9 of this article;
11) electricity, produced in the territory of a given country.
 
Article 14. The criteria for sufficient processing of goods 1. If in production involves two or more countries, the country of origin of goods is considered to be a country where last operations were carried out by the processing or manufacture products that meet the criteria of sufficient processing in accordance with the provisions of this article.

2. If, in respect of certain types of goods or any country especially for determining the country of origin of goods imported into the customs territory of Turkmenistan, especially not specified in accordance with paragraph 3 of this article, the general rule applies, according to which goods are considered originating in this country if as a result of processing or manufacturing goods there has been a change in the classification code of the goods according to the commodity nomenclature of external economic activity at the level of any of the first four characters.
3. To determine the country of origin of goods are also used the following criteria of sufficient processing of goods: 1) perform various production or technological operations sufficient to country of origin was considered to be a country where these operations took place;
2) change the value of the goods when the percentage of the cost of the materials used or added value reaches fixed share in the costs of final products (ad valorem share rule).
4. Notwithstanding the provisions of paragraph 3 of this article are installed, do not meet the criteria of sufficient processing: 1) operations to ensure the preservation of goods during storage or transportation;
2) operations to prepare goods for sale and transportation (Division of the party, forming, sorting, repackaging);
3) simple assembly operations, which are understood as building the components of the goods using the fixing material (screws, nuts, bolts, etc.) or riveting, welding, soldering or gluing;
4) mixing of products originating in different countries, if the characteristics of the final product does not significantly differ from the characteristics of mixed goods;
5) slaughter;
6) a combination of two or more of the above operations.
5. When establishing the modalities for the application of the criteria of sufficient processing for certain types of goods imported from countries that Turkmenistan provides tariff preferences for their provision of the Cabinet of Ministers of Turkmenistan shall be free to determine the conditions for the application of rules of immediate purchase and direct shipment.
 
Article 15. Distinctions of determining the country of origin of goods 1. When determining the country of origin of goods goods in a dismantled or unassembled form, supplied in several consignments, if production or transport conditions cannot be shipped in one container as well as commodities, the party which is divided into several lots by mistake, should be considered on request of the declarant as a single product.
2. the conditions for the application of the provisions of the first paragraph of this article are: 1) prior notification of the customs body about goods in a dismantled or unassembled form, supplied by the parties, together with the reasons for such delivery and presentation of each batch specification indicating the classification codes of the goods according to the commodity nomenclature of foreign economic activity, cost and country of origin of goods included in each shipment. In cases of a breakdown of goods in several consignments as a result of mistake or wrong addressing additional documentary evidence is submitted to the fallacy of the breakdown of the goods;
2) delivery of all consignments of goods from one country one supplier under the same contract;
3) declaring all shipments in the same customs body;
4) importation to the customs territory of Turkmenistan of all consignments of goods within the period not exceeding six months from the date of acceptance of the customs declaration by a customs body with respect to the first consignment. On a reasoned request in case of impossibility of supply of goods for reasons beyond the control of the recipient of the goods, the period of importation of the remaining instalments can be extended by the customs body. When the specified extension may not exceed one year from the date of importation of the first consignment.
3. devices, accessories, spare parts and tools designed for use with machines, equipment, apparatuses or means of transport shall be considered as originating in the same country as machines, equipment, apparatuses or means of transport, if devices, accessories, spare parts and tools imported and used in the kit to the above machines, equipment, apparatuses or means of transport, in the quantity specified in the accompanying technical passport, a technical form and other technical documents.
4. Packing, in which goods are imported to the customs territory of Turkmenistan, is considered to be originating from the same country as the goods itself, except in cases where the packaging in accordance with commodity nomenclature of foreign economic activity shall be declared separately from the product. In these cases the country of origin is determined by the package separately from the country of origin.
 
Article 16. Confirmation of the country of origin documents confirming the origin of the goods from a given country, are a declaration of origin of goods, or in the cases specified by the legislation of Turkmenistan, a certificate of origin of goods.
 
Article 17. A declaration of origin of goods
 

1. A document certifying the country of origin, in accordance with the present code may serve as an Declaration of origin of goods, prepared in any form, provided it contains information to help you determine the country of origin. As such a declaration can be commercial or any other documents relating to the goods, containing a statement of the country of origin of the goods made by the manufacturer, vendor or exporter in connection with the exportation of goods.
2. If the Declaration of origin information on the country of origin of goods based on criteria for sufficient processing other than those applied in Turkmenistan, the country of origin shall be determined in accordance with the criteria set forth in article 14 of this code.
 
Article 18. Certificate of origin 1. Certificate of origin-document certifying the country of origin, issued by the authorized body of the country of origin or provenance of the goods in the country of exportation of goods certificate issued on the basis of information obtained from the country of origin of the goods.
2. in the export of goods from the customs territory of Turkmenistan certificate of origin issued by the relevant public authorities of Turkmenistan if the specified certificate is required under the terms of the contract according to the legislation of the country of importation of goods or whether a certificate provided by an international agreement.
3. Authorized State body of Turkmenistan issued the certificate of origin shall: 1) keep a copy of it and other documents on the basis of which certified the origin of goods, not less than three years from the date of their issue;
2) at the request of the customs authority, within a time limit to submit the documents and information necessary to verify the authenticity or validity of the certificate of origin.
4. If the certificate of origin for information about country of origin based on criteria for sufficient processing other than those applied in Turkmenistan, the country of origin shall be determined in accordance with the criteria set forth in article 14 of this code.
5. In case of doubt as to the authenticity of the certificate or the information contained therein, the customs authority may apply to the competent authority of the country of origin, the issuing, with motivated to report additional or clarifying information.
 


Article 19. Presentation of documents certifying the country of origin of goods



 

1. Upon importation of the goods into the customs territory of Turkmenistan a document certifying the country of origin of goods is submitted if the country of origin of those goods Turkmenistan provides tariff preferences in accordance with Turkmenistan legislation or an international treaty to which Turkmenistan is a party.
The customs authority may require the submission of a document certifying the country of origin, in other cases, if there are grounds for believing that the alleged information about country of origin that affect the application of rates of customs duties, taxes and (or) the prohibitions and restrictions laid down by the legislation of Turkmenistan, are unreliable.
In these cases, the document certifying the country of origin of goods, shall be in the form provided for by the legislation of Turkmenistan or by an international treaty of Turkmenistan, together with the Customs Declaration and other documents necessary for customs clearance.
2. In case of loss of certificate of origin issued by the duplicate, is taken, referred to in the first paragraph of article 18 of this code.
3. Country of origin of goods shall be established by the customs body after identification of information indicated in the document confirming the country of origin, the information contained in the shipping documents.
4. Condition of acceptance by the customs body of the certificate of origin is the presence of a customs body officially transferred the samples of forms, stamps, signatures, as well as the addresses of the authorities competent to certify and issue certificates of origin.
 
Article 20. Grounds for refusal in clearance of goods on grounds of origin of goods 1. A customs body shall refuse the release of the goods, if the country of origin is a country which is not subject to the goods being imported into Turkmenistan in accordance with Turkmenistan legislation or an international treaty to which Turkmenistan is a party.
2. presentation of certificate or misfiled Declaration of origin or its failure is not a ground for refusal in clearance of the goods, except as provided by paragraph 1 of this article.
3. If country of origin is not confirmed, that apply in relation to such set tariff peaks.
4. In respect of the goods specified in parts two and three of this article applies (restored) preferential treatment or most-favoured-nation treatment, subject to receipt of confirmation by the customs body of the country of origin of the goods before the expiration of one year from the date of acceptance of the customs declaration.
 
Chapter 5.  COMMODITY NOMENCLATURE

FOREIGN ECONOMIC ACTIVITY Of Article 21. Commodity nomenclature of external economic activity 1. Commodity Nomenclature of foreign economic activity is approved by the authority in the area of customs based on the harmonized commodity description and coding system.
2. Commodity Nomenclature of foreign economic activity is used to apply a customs-tariff regulation measures and prohibitions and restrictions established by the legislation of Turkmenistan, maintaining customs statistics of foreign trade.
 
Article 22. Classification of goods 1. Products in their declaration in accordance with Chapter 11 of this code will be subject to classification under which each item has the classification code according to the commodity nomenclature of foreign economic activity.
2. In the case of an incorrect indication of the classification code of the goods according to the commodity nomenclature of foreign economic activity in their Declaration, the customs body shall independently classifies these goods.
3. A decision of the customs authority for the classification of the goods in accordance with commodity nomenclature of foreign economic activity is required. The declarant shall have the right to appeal against such a decision in accordance with the legislation of Turkmenistan.
4. the information referred to in the shipping documents, as well as opinions, certificates, records of assessments issued by the organizations involved in the examination, are subsidiary (information) and can be taken into account when classifying goods.
5. at the request of the declarant or other interested person, the customs authority shall make a preliminary decision on the classification of the goods in accordance with Chapter 6 of this code.
 
Chapter 6. PRELIMINARY DECISION, article 23. The adoption of a preliminary decision 1. The authorized State body in the area of customs and customs authorities, defined by the authorized State body in the area of customs, at the request of the declarant or other interested person (hereinafter in this chapter applicant) shall take a provisional decision on the classification of goods in accordance with commodity nomenclature of foreign economic activity in relation to a particular product, the origin of the goods from a particular country (country of origin).
2. form a preliminary decision is determined by the authorized State body in the field of customs.
 
Article 24. Interim decision application 1. Statement on the adoption of a preliminary decision (hereinafter in this chapter-statement) is sent to the relevant customs authority in writing.
2. The application must contain information about the product, necessary for making a preliminary decision. The statement shall be accompanied by: samples and specimens of goods, its description, photographs, pictures, drawings, commercial, technical papers and other documents.
3. the customs authority shall consider the application and gives a preliminary decision within thirty days from the date of registration of the application, if you do not want reporting other information or examination.
4. If the information provided by the claimant is insufficient for making a preliminary decision, the customs body within thirty days from the date of receipt of the application, notify the applicant of the need to submit additional information and sets the deadline for its submission. In the event of non-submission of additional information within the prescribed period the statement is rejected.
5. In the case of rejection, a customs body shall within two days to send the applicant a written motivated refusal.
The refusal does not prevent repeated the treatment of the applicant on the acceptance of the interim decision under condition of elimination of the causes that gave rise to rejection.
 
Article 25. Legal value and validity of the preliminary decision a preliminary decision is mandatory for all customs authorities. A preliminary decision is valid for three years from the date of its adoption if it is not withdrawn or not changed in accordance with article 26 of this code.
Preliminary decision has the right to be the only person, according to which such decision is taken.
 
Article 26. Modification or revocation of prior decisions 1. The Customs shall adopt a provisional decision shall have the right to change or cancel it.
2. change the preliminary decision is made in the following cases: 1) the adoption of the World Customs Organization decisions binding in Turkmenistan;
2) if Turkmenistan legislation or international agreement in Turkmenistan, relevant to the issues of determining the country of origin of goods are set other requirements and conditions for determining the country of origin of goods;
3) changing the nomenclature of commodities in foreign-economic activity, or provisions of the customs legislation of Turkmenistan in a part of the prior decision;
4) identify mistakes made when making a preliminary decision.
Changing the preliminary decision comes into force from the date of adoption of the decision to change.
The decision to change the preliminary decision in a three-day period is sent to the person to whom it was issued a preliminary decision.

3. cancellation of the preliminary decision is made, if such a decision was taken on the basis of forged documents and false information provided by the claimant. The revocation is effective from the date of adoption of the decision on the cancellation of prior decisions.
The decision on the cancellation of prior decisions in writing to the three-day period is sent to the person to whom it was issued a preliminary decision.
 
SECTION II. CUSTOMS PROCEDURES SUBSECTION 1. CUSTOMS CLEARANCE of Chapter 7. The MAJOR provisions relating to CUSTOMS CLEARANCE of Article 27. The scope of this chapter

 
The provisions of this chapter apply to all customs transactions related to goods and means of transport conveyed across the customs border of Turkmenistan.
 
Article 28. Customs clearance procedure 1. Customs clearance is carried out in accordance with this code and adopted in accordance with the legal acts of Turkmenistan.
2. the procedure of customs clearance and production technology are set depending on the types of goods conveyed across the customs border of Turkmenistan, the mode of transport used for such transfer, the categories of persons transporting goods and means of transport.
3. Customs operations still apply regardless of the country of origin, the origin and destination of goods.
 
Article 29. The start and completion of customs clearance 1. Customs clearance begins: 1) when importing goods-at the time of submission of the customs declaration by a customs body or documents related to goods conveyed across the customs border of Turkmenistan, in accordance with article 40 of this code and, in cases provided by the present Code, oral statement or commit other actions evidencing the intention of the person to carry out customs clearance;
2) when exporting goods-at the time of submission of the customs declaration, the customs authority and, in the cases provided by the present Code, oral statement or commit other actions evidencing the intention of the person to carry out customs clearance.
2. customs clearance is completed Commission of customs operations necessary in accordance with the present code for placement of goods under customs regime and the completion of the actions of this regime, if such customs regime has been in force for a certain period of time, as well as for calculation and collection of customs payments.
Customs clearance for goods subject to veterinary, phytosanitary and other types of State control could be completed only after coordination with the relevant public authorities exercising such control.

Article 30. Place and time of customs clearing 1. Customs clearance is carried out at the locations of the customs bodies during the work of those bodies.
2. at the substantiated request of the declarant, of any other interested person, individual Customs operation when customs clearing can occur outside and outside the working hours of customs bodies in accordance with the procedure established by the authorized State body in the field of customs.
 
Article 31. The documents and information necessary for customs clearance 1. When customs clearing entity defined by this code, the Customs authorities are required to submit the documents and information necessary for customs clearance.
2. The Customs authorities in the production of customs clearance may require only those documents and information, which is provided for in accordance with this code, and which are necessary to ensure compliance with customs legislation of Turkmenistan and the international treaties to which Turkmenistan is a party, the monitoring of which customs authorities of Turkmenistan.
3. the lists and forms of documents and lists of information needed for customs clearance in relation to specific customs procedures and customs regimes are established by the authorized State body in the field of customs, unless otherwise provided by the present code and other normative legal acts of Turkmenistan.
4. in order to simplify and expedite Customs clearance the Customs authorities may be accepted by customs documents, certain customs authorities of foreign States on the basis of agreements with these bodies for mutual recognition of documents used for customs purposes.
5. Documents required for customs clearance, may be in the form of the originals or copies of them, as well as in the form of electronic documents in the order established by the authorized State body in the field of customs.
6. Lists of the documents and information required for customs clearance, are subject to official publication.
 
Article 32. The presence of the authorized persons and their representatives when customs clearing 1. Persons having authority with respect to goods or their representatives may be present for customs clearance.
2. at the request of the customs body of persons having authority with respect to goods or their representatives must be present during the production of customs clearance.
 
Article 33. The language in which the customs clearance
 

1. customs clearance, including the filling of documents required for customs clearance, shall be effected in the official language of Turkmenistan, with the exception of cases provided by the present code and international treaties to which Turkmenistan is a party.
2. The Customs authorities shall have the right to receive documents drawn up in foreign languages that are owned by the officials of these bodies.
 
Article 34. Priority order of customs clearance for the import into the customs territory of Turkmenistan and exportation from this territory the goods necessary for the Elimination of consequences of natural disasters, accidents and disasters and other emergencies, goods supplied within the framework of humanitarian aid goods sent and received diplomatic missions, as well as goods subject to rapid deterioration, live animals and birds, radioactive materials, international mail and express cargo, goods intended for participation in exhibitions and fairs and materials for media and other such goods customs clearance is carried out as a matter of priority.
 
Article 35. Simplified customs clearance procedures in order to improve the customs clearance of the authorized State body in the area of Customs has the right to establish simplified procedures of customs clearance.
 
Article 36. Use and disposal of goods in respect of which customs registration is not completed the use and disposal of goods in respect of which customs registration is not completed, are not permitted, except in cases provided by the present code.
 
Chapter 8. The ARRIVAL Of Goods And TRANSPORT MEANS To The CUSTOMS TERRITORY Of TURKMENISTAN By Article 37. Place and time of the arrival of goods and transport means to the customs territory of Turkmenistan 1. The arrival of goods and transport means to the customs territory of Turkmenistan shall be permitted at crossing points on the State border of Turkmenistan, established in accordance with the legislation of Turkmenistan, during the work of the Customs authorities. In other places the goods and vehicles may arrive in the customs territory of Turkmenistan in accordance with the legislation of Turkmenistan.
2. After crossing the customs border of Turkmenistan by the carrier, he shall deliver them to vvezënnye goods and vehicles at the checkpoint and present them to the customs authority. When you do this, you cannot change the status of goods, in violation of their packaging as well as edit, delete, destroy or damage imposed by seals, stamps and other means of identification.
3. The provisions of this chapter shall not apply to goods transported by pipeline, power transmission lines, as well as carried by sea (River), aircraft crossing the territory of Turkmenistan without stopping at the port or airport, which is located in the customs territory of Turkmenistan.
 
Article 38. Definition of checkpoint 1. Upon arrival of goods and transport means to the customs territory of Turkmenistan, crossing point across the customs border of Turkmenistan is: 1) for air transport-the border crossing point at the first airport in the customs territory of Turkmenistan, where the aircraft landed and produces goods unloading, loading and reloading of the goods;
2) for goods transported by air, the crossing points in the customs territory of Turkmenistan, where aircraft landing and produces the unloading of goods;
3) to marine (River) transport crossing point at the first port in the customs territory of Turkmenistan, which produced unloading, loading and transhipment of goods;
4) for goods carried by sea (River) transport, checkpoints in ports in the customs territory of Turkmenistan in which marine (River) ship makes a stop and produces unloading goods;
5) for other modes of transport and goods transported on them-the first crossing point in the route.
2. When the departures of goods and means of transport to the customs territory of Turkmenistan crossing point across the customs border of Turkmenistan is: 1) for air transport-crossing in the last airport in the customs territory of Turkmenistan, where the aircraft landed and produces goods unloading, loading and reloading of the goods;
2) for goods transported by air, the crossing points in the customs territory of Turkmenistan, where aircraft landing and makes loading of goods;
3) to marine (River) transport-crossing in the last port in the customs territory of Turkmenistan, which produced unloading, loading and transhipment of goods;
4) for goods carried by sea (River) transport, checkpoints in ports in the customs territory of Turkmenistan in which marine (River) ship makes a stop and produces the loading of goods;
5) for other modes of transport and goods transported on them-the last crossing Turkmenistan in transit.
 
Article 39. Prior notification of the Customs authorities of the arrival of goods and transport means to the customs territory of Turkmenistan
 

Administration of paragraph border crossing Turkmenistan (Chief of airfield, airport, sea and river port, railway station, stations) shall notify the Customs authorities of the place and time of arrival of the goods and vehicles crossing the State border of Turkmenistan in the manner agreed to by the administration of the specified border crossing with customs authorities in accordance with the legislation of Turkmenistan.
 
Article 40. Submission of documents information upon arrival of goods and means of transport to the customs border of Turkmenistan 1. Upon arrival of goods and transport means to the customs territory of Turkmenistan, the carrier shall submit to the customs body documents and information established by the authorized State body in the area of customs in accordance with article 31 of the present Code, depending on the type of transport international transport.
2. When submitting carrier documents written in a foreign language, if necessary, the Customs authorities may require a translation into the national language of Turkmenistan only the information that is required for customs clearance.
3. On behalf of the carrier, the documents and information may be presented by any other person acting on his behalf.
4. The carrier shall be entitled to submit documents and information to the customs authority before the actual arrival of goods and transport means to the customs territory of Turkmenistan.
 
Article 41. Measures taken in the event of an accident or action of force majeure 1. If delivery of the goods from the place of the actual crossing of the customs border of Turkmenistan in arrival is interrupted, or if the law of the Sea (River), the aircraft makes an emergency stop or landing in the customs territory of Turkmenistan due to accident, force majeure or other circumstances preventing delivery of goods, implementation of stop or landing in designated locations, the carrier is obliged to take all measures to ensure the safety of goods and means of transport, immediately inform the nearest customs body about these circumstances , about the location of the goods, as well as on demand of the customs body to carry goods or provide transportation (if the vehicle is damaged) in the location of the nearest customs body or another place designated by the customs body.
2. the customs authority receiving the notification of incidents referred to in the first part of this article defines the measures necessary to ensure that customs controls, depending on the nature of the accident, the extent of loss of quality of the product and the technical condition of the vehicle.
3. the cost of carriers or other persons in connection with the adoption of the measures defined in this clause, the Customs authorities shall not be reimbursed.
 
Article 42. Actions with the goods and means of transport in the place of their arrival 1. After arrival of goods to a customs body and presentation of relevant documents and information goods can be unloaded or overwhelmed, placed in temporary storage warehouse, claimed a certain customs regime or to the internal customs transit.
2. Since the presentation of the goods at the place of arrival of those goods become in temporary storage. Upon the expiration of the time limit for temporary storage, customs authorities shall dispose of specified goods in accordance with chapter 39 of this code.
3. Vehicles shall be subject to customs clearance in accordance with Chapter 20 of this code.
 
Article 43. Unloading and reloading of the goods at the place of arrival 1. Unloading and reloading of the goods from the vehicle, arrived on the territory of Turkmenistan shall be exercised at the place of arrival and during the work of the Customs authorities in places specially designed for this purpose.
In other places, and (or) outside the normal working hours of customs body of unloading and reloading of goods are permitted with permission of a customs body, issued upon request of the person concerned.
2. Place of unloading and reloading of goods are customs control zone. These places should be rehabilitated and equipped in such a way as to ensure the safety of goods and was expelled access of persons not involved in cargo operations.
3. at the request of the person carrying out cargo operations at sea (River) port, goods can be in place of their unloading and reloading without temporary storage warehouse premises for such time as is necessary for the implementation of such operations, but within the time frames stipulated in article 62 of this code.
4. in case of loss of goods or passing them on to third parties without the permission of the Customs authorities responsible for the payment of customs duties and taxes in accordance with the present code carries a person carrying out cargo operations.
5. it is prohibited to unload goods, importation of which into the customs territory of Turkmenistan is prohibited in accordance with the legislation of Turkmenistan.


 



        Chapter 9. INTERNAL CUSTOMS TRANSIT



 



Article 44. Internal customs transit



 


1. internal customs transit customs procedure under which the foreign goods are transported through the customs territory of Turkmenistan without payment of customs duties and taxes and applying economic limitations and restrictions established by the legislation of Turkmenistan.
2. internal customs transit is applied for the carriage of goods from the place of their arrival to the location of the customs body of destination, of the location of the goods at the time of their declaration to the place of exportation from the customs territory of Turkmenistan, between warehouses of temporary storage, customs warehouses, as well as in other cases of transportation of foreign goods through the customs territory of Turkmenistan.
3. The provisions of this chapter shall not apply to goods carried by air transport, if aircraft during a scheduled international flight in place of arrival of goods commits an intermediate or an emergency (technical) landing without partial unloading goods as well as goods transported by pipeline and delivered power transmission lines.
4. carriage of goods in accordance with the procedure for internal customs transit may be carried out by any carrier.
5. For the purposes of this chapter: 1) vehicle also refers to the vehicle on which the goods are being transported through the customs territory of Turkmenistan;
2) forwarder is understood as a person acting under a contract of freight forwarding in accordance with civil legislation of Turkmenistan.
 


Article 45. Permission for internal customs transit



 

1. internal customs transit is allowed with the written permission of a customs body, within the zone of activity whereof begins transportation of goods under the customs procedure for internal customs transit (customs body of departure).
2. authorization for internal customs transit shall be issued: 1) to the carrier;
2) forwarder unless he is a person of Turkmenistan;
3) persons referred to in paragraph six of this article.
3. authorization for internal customs transit shall be issued subject to the following terms and conditions if: 1) goods imported into Turkmenistan is not prohibited, in accordance with the legislation of Turkmenistan;
2) in respect of imported goods held border controls and other types of State control in the place of their arrival in the case where such goods are subject to monitoring in accordance with the legislation of Turkmenistan in the place of their arrival;
3) in relation to the goods represented the permission and/or license, when in accordance with the legislation of Turkmenistan, the movement of these goods in the customs territory of Turkmenistan are allowed when you have those permissions and/or licenses;
4) in relation to the goods represented the transit declaration;
5) provided the identity of the goods;
6) vehicle is fitted properly in the case where goods transported under Customs seal;
7) taken measures to ensure compliance with customs legislation of Turkmenistan.
4. authorization for internal customs transit shall be issued upon presentation of goods to a customs body of departure as soon as the customs authority is satisfied the conditions prescribed in paragraph 3 of this article, but no later than three days from the day of acceptance of the transit declaration. The transit declaration is accepted by the customs body of departure on the day of her delivery, if it meets all the requirements.
When granting permission for internal customs transit customs body of departure shall fix a date for internal customs transit and determines the place of delivery of goods.
5. Authorized State body in the area of Customs may decide to avoid the internal customs transit carrier or freight forwarder, has repeatedly failed to performed obligations on transport of goods in accordance with the domestic Customs transit have enacted regulations about imposing of administrative penalty in cases about administrative offences in the area of customs, if at least one of the orders not executed or by such carrier or forwarder failed obligation on payment of customs duties and taxes in accordance with article 55 of this code. The decision is subject to cancellation within five days upon payment of an administrative penalty, as well as the customs duties and taxes, in accordance with article 55 of this code, what carrier or freight forwarder, for which so decided, be notified in writing within a specified period.
6. In the carriage of goods in accordance with the domestic Customs transit in place of delivery, not a location of a customs body, internal customs transit permit is issued exclusively to the person who will carry out the storage of goods or conducting other operations with goods in accordance with this code in place of delivery. In this case, the person performs duties and responsibility defined by this chapter for the forwarder, taking into account the provisions of part five article 57 of this code.

7. If the internal customs transit cannot be issued due to non-compliance with the conditions laid down in paragraphs 1-3 of part 3 of this article, the customs authority may allow the carriage of goods in temporary storage or in other places, customs control zones are subject to Customs escorts of vehicles carrying goods.
 


Article 46. Transit declaration



 

1. As a transit declaration, the customs body of departure accepts any commercial (transportation) documents and (or) Customs documents containing the information specified in paragraph 2 of this article.
2. To obtain a permit for internal customs transit carrier (freight forwarder) presents to the customs body of departure the following information: 1) on the name and location of the sender (recipient) of goods in accordance with transport (vehicular) documents;
2) of the country of departure (country of destination);
3) about the name and whereabouts of the goods by the carrier or freight forwarder, if the internal customs transit gets forwarder;
4) on the vehicle on which the products are transported through the customs territory of Turkmenistan and in the implementation of road transport is also about the driver of the vehicle;
5) about the types or names, number, value of the goods in accordance with commercial, transport (vehicular) documents, weight or volume, the classification of goods in accordance with codes of commodity nomenclature of external economic activity at the level not less than the first four characters;
6) the total number of packages;
7) about the destination of the goods;
8) about the proposed transshipment of goods or other cargo operations;
9) about the planned duration of the carriage of goods;
10) about the route, if the carriage of the goods shall be carried out on certain routes.
3. Authorized State body in the area of Customs has the right to reduce the list of information indicated in paragraph 2 of this article, taking into account the categories of persons transporting goods and means of transport, goods, as well as on the basis of the mode of transport.
4. If the documents submitted in accordance with paragraph 1 of this article does not contain all the information specified in paragraph 2 of this article, this information shall be submitted additionally make the missing information in writing in the transit declaration. Transit declaration form and fill her order are established by the authorized State body in the field of customs.
5. On adoption as a transit declaration documents submitted in accordance with paragraph 1 of this article, the customs official is marked on such documents in form and in the manner determined by the authorized State body in the field of customs.
6. The transit declaration may be submitted in the form of an electronic document. Presentation and its use in internal customs transit shall be determined by the authorized State body in the field of customs.
7. In the cases provided for in international treaties to which Turkmenistan is a party, as a transit declaration documents are used in accordance with the international treaties to which Turkmenistan is a party.
 


Article 47. Deadlines for internal customs transit



 

1. The deadline for internal customs transit may not exceed ten days and, in some cases, an authorized State body in the area of customs can be installed over a long period of time, which shall not exceed twenty days from the date of receipt of permission for internal customs transit.
2. Permit internal customs transit period of internal customs transit shall be established by the customs body of departure within the time limit set by paragraph 1 of this article, on the basis of statements by the carrier (freight forwarder), the normal period of carriage of goods, transport mode and the capacity of the vehicle, its route and other conditions of transportation.
3. On a reasoned request of the person concerned, the customs authority extends deadline for internal customs transit within the time limit set by paragraph 1 of this article. If the carriage of the goods in accordance with the procedure for internal customs transit, the carrier is unable to deliver the goods in the original deadline, accident or force majeure, with permission of a customs body, in writing, the term internal customs transit can be extended for a period exceeding the deadline prescribed in the first paragraph of this article.
 


Article 48. Identification of goods and accompanying documents



 

1. Customs body of departure carries out the identity of the goods placed under the customs procedure for internal customs transit, in order to enable detection of the customs body of destination of goods seizures, attachments, traces of goods in a vehicle or goods to any transaction, if these acts may have been committed during the carriage of these goods in accordance with the domestic Customs transit.
2. for the purposes of identifying the goods, a customs body of departure shall be entitled to use the following tools:

1) imposition of Customs seals and stamps to the vehicle, container or on the removable bodywork;
2) infliction of digital, alphanumeric or other marking, identification, application of seals and stamps on separate cargo space;
3) affixing stamps;
4) taking samples and specimens;
5) description of goods and means of transport;
6) use drawings made scaled images, photos, videos, illustrations;
7) use written customs officials drawings made scaled images, photos, videos, illustrations;
8) other means to identify goods, including the seal of the sender of the goods.
3. identification of the goods is carried out by means of sealing devices and stamps to the vehicle, container or demountable body under the conditions laid down by article 49 of the present code.
In other cases, the identification of the goods is carried out through other means specified in part 2 of this article.
4. Subject to the conditions in which goods cannot be recovered from sealed containers, packaging or invested in it without leaving obvious traces, tare, packing or without breaking the Customs seals and stamps, identification of the goods can be carried out by means of sealing devices and stamps on such packaging, packaging.
5. The Customs authorities of the Customs seals are used or other means of identification of the Customs authorities of foreign States, except if: 1) Customs seals or other means of identification recognized by a customs body of departure insufficient or unreliable, in accordance with the criteria determined by the first part of article 49 of this code;
2) customs body of departure, produces customs inspection of goods.
If Customs seals used by Customs authorities or other means of identification of the Customs authorities of foreign States, to change, remove, destroy or damage these means of identification covered by the prohibitions provided for in this code with regard to the means of identification of the Customs authorities of Turkmenistan.
6. the customs bodies shall carry out the identification of transport (transportation) of documents, as well as commercial documents available to the carrier for the goods for customs purposes.
For the purposes of identification documents, the Customs authorities shall have the right to use the following tools: 1) affixing of seals and stamps on documents;
2) application of special labels, special protective equipment;
3) placing of documents required for customs purposes, in the load compartments of vehicles, containers or removable bodywork, which imposed Customs seals;
4) placement of documents required for customs purposes (safe-packets).
 


Article 49. Equipment, vehicles, containers and removable bodywork for the carriage of goods under Customs seal



 

1. Vehicles, containers or removable bodywork may be approved for the carriage of goods under Customs seal, provided that the Customs seals may be imposed directly on these vehicles, containers or removable bodywork, designed and equipped in such a way that: 1) Customs seals can be placed in a simple and reliable way;
2) goods cannot be extracted from the sealed part of the cargo space of the vehicle or invested in it without leaving obvious traces, autopsies of the cargo space of the vehicle or without breaking the Customs seals and stamps;
3) in the vehicle and its cargo spaces there are no secret places to hide;
4) all places where goods can be readily accessible for customs inspection.
2. the decision of approval of a vehicle, container or removable bodywork to carriage of goods under Customs seal, the customs body of departure accepts.
The decision is accepted by the customs body of departure on the day of the treatment of the person concerned.
 


Article 50. Place of delivery of goods at internal customs transit



 

1. the place of delivery of goods in internal customs transit shall be determined by the customs body of departure on the basis of the information about the destination specified in transport (transport) documents. Place of delivery of goods is customs control zone, located in the zone of activity of the customs body of destination. Where goods transported from the place of their arrival, are delivered to the location of a customs body.
2. In the event of a change of destination in internal customs transit, the carrier may apply to the customs authority requesting a change of the place of delivery of goods. When the carrier is in any customs authority located along the path of his itinerary, request for amendment of the place of destination, in any form, documents certifying the change of destination, as well as the documents referred to in paragraph 3 of article 57 of this code.

The decision to change the place of delivery of the goods is accepted by the customs body no later than the day following the day of receipt of the application and documents that are listed in the first subparagraph of this article. The said decision shall be formalised by the conclusion of the internal customs transit for goods whose delivery location is changed, and the issuance of new permits for internal customs transit. A new permission for internal customs transit shall be issued on the day of adoption of the decision on the change of the place of delivery of goods.
 


Article 51. Measures to ensure compliance with customs legislation of Turkmenistan with internal customs transit



 

A customs body of departure may adopt the following measures (a) to ensure compliance with customs legislation of Turkmenistan with internal customs transit: 1) security for payment of customs duties and taxes in respect of foreign goods in the amount corresponding to the amount of the import customs duties and taxes that would be due if the release of goods for free circulation. If the information about the products submitted for the purposes of internal customs transit are not sufficient for the calculation of the amount of customs duties, taxes, the size of security for payment of customs duties and taxes shall be determined in the manner prescribed by article 282 of the present code;
2) Customs escorts.
 


Article 52. Customs escorts



 

1. Customs escorts-escort vehicles transporting goods in accordance with the domestic Customs transit through customs officials solely in order to ensure compliance with customs legislation of Turkmenistan with internal customs transit.
2. the customs authority is entitled to decide on Customs escorts in the following cases: 1) failure to ensure payment of the customs duties and taxes in accordance with Chapter 29 of this code;
2) carriage of certain categories of goods, defined on the basis of a system of risk analysis and management in accordance with this code;
3) non-delivery by the carrier at least once within one year preceding the date of application for a permit for an internal customs transit of the goods at the place of delivery, which is confirmed by the in force imposing of administrative penalty Ordinance on administrative violations in the field of customs;
4) re-exportation mistakenly delivered to Turkmenistan goods or goods whose import was in Turkmenistan is forbidden, if the place of crossing of specified goods exported from the customs border does not coincide with the location of these goods;
5) transport of goods in accordance with parts of the sixth and seventh article 45 of this code;
6) transportation of goods subject to prohibitions and restrictions established by the legislation of Turkmenistan.
3. For Customs escorts charged customs duty in accordance with Chapter 32 of the present code.
 


Article 53. Obligations of the carrier in the domestic Customs transit



 

For the carriage of goods in accordance with the domestic Customs transit, the carrier is obliged to: 1) deliver the goods and documents on them within the deadlines established by the customs body of departure to the place of delivery of goods;
2) to ensure the safety of goods, Customs seals and stamps or other means of identification, if they were used;
3) avoid overloading, unloading, loading and other cargo operations with the goods without the permission of the Customs authorities, except transhipment to another vehicle in case stipulated by part one of article 54 of this code.
 


Article 54. Overload, unloading, loading and other cargo operations with goods



 

1. Overload, unloading, loading and other cargo operations with goods carried in accordance with the domestic Customs transit are permitted with permission of a customs body of departure or the customs body, within the zone of activity whereof is carried out by the relevant cargo operation. If goods can be overwhelmed from one vehicle to another without damaging the imposed Customs seals and stamps, such overloading is allowed after prior notification of the customs authority.
2. the customs authority may refuse to issue a permit cargo operations with goods only if their implementation could result in the loss of goods or change their properties.
 


Article 55. The liability of the carrier and forwarder when internal customs transit



 

1. In the case of non-delivery of goods to a customs body of destination, the carrier or freight forwarder, if the internal customs transit is received freight forwarder is obliged to pay the import duties and taxes in accordance with the present code.
If the goods are handed over to the carrier, consignee or other person without the permission of a customs body, the person receiving the products of possession, is responsible for the payment of customs duties and taxes, if it is established that upon receipt of such goods is the person knew or should have known about violations of customs legislation of Turkmenistan.
2. the carrier and the freight forwarder shall not be liable for any customs duties, taxes in case if goods are destroyed or lost due to accident, force majeure or natural waste products during normal conditions of transport (transportation).

The Customs authorities shall not have the right to bring the carrier or forwarder the claim for payment of the customs duties and taxes on the grounds that the deadlines were violated internal customs transit, unless other terms and conditions defined by this chapter have been met.
3. In case of an overload of goods at internal customs transit from one vehicle to another vehicle is liable for the payment of customs duties, taxes carries the carrier (freight forwarder) permission for internal customs transit.
4. In the carriage of goods by rail in accordance with domestic Customs transit liable for any customs duties, taxes, carries railroad, which lost goods or issuing them without the permission of a customs body. The claim for payment of the customs duties and taxes, shall be presented to the Customs authorities of the rail destination. The provisions of this part shall not apply to cases where the internal customs transit permit issued by the freight forwarder, as well as cases of transportation of goods live mixed message, if the internal customs transit carrier issued another mode of transport.
 


Article 56. Measures taken in the event of an accident, action of force majeure or other circumstances



 

1. In the event of an accident, action of force majeure or other circumstances preventing carriage of goods in accordance with the domestic Customs transit, the carrier shall take measures under article 41 of this code.
2. the costs incurred by the carrier in connection with the adoption of these measures, the Customs authorities shall not be reimbursed.
 


Article 57. Completion of internal customs transit of goods



 

1. the customs authority, in which to complete internal customs transit (customs body of destination), decorates the completion of internal customs transit of goods as soon as possible, but no later than twenty-four hours after the arrival of the vehicle, if the scan documents and identification of goods the customs body has not been identified violations of customs legislation of Turkmenistan.
2. Customs body of destination shall be obliged to check the vehicle at the place of delivery of the goods within two hours from the moment of providing by the carrier of the documents referred to in part three of this article.
3. to end internal customs transit, the carrier is obliged to present to a customs body of destination products, submit transit declaration, as well as other documents available at the goods within one hour after the arrival of the vehicle at the place of delivery of goods, and in case of arrival outside normal working hours of customs body, within one hour since the inception of the customs body. For carriage of goods by rail under cover of the deadline for the submission of these documents may not exceed twelve hours.
4. at the place of delivery of goods prior to the completion of internal customs transit vehicles are placed in the customs control zone.
Accommodation vehicles in the customs control zone shall be permitted at any time of the day.
5. In the carriage of goods at the place of delivery of goods which is not a place of customs body, completion of internal customs transit can be made without presentation of goods to a customs body of destination.
A person who has been granted permission to internal customs transit shall take goods in storage to ensure that transactions that change the State of goods involving violation of their packaging, use and dispose of them until the customs body has not certified the goods delivery to the warehouse of temporary storage, customs warehouse or other place defined as the place of delivery of goods in accordance with the rules established by this chapter. In doing so, the goods must be placed in a separate room or enclosed around the perimeter of the site, features panels with information enabling them to identify.
To complete the internal customs transit to the customs body of destination, together with the documents specified in section 3 of this article, within 24 hours after the arrival of the vehicle at the place of delivery of goods documents certifying the acceptance of goods. Within three days from the date of submission of the instruments referred to a customs body of destination shall be obliged to check the vehicle and deliveries of goods.
 


Chapter 10. TEMPORARY STORAGE OF GOODS



 



Article 58. Temporary storage of goods



 

1. Temporary storage of goods-customs procedure, in which the foreign goods are stored without payment of customs duties, taxes and without being subject to the restrictions laid down by the legislation of Turkmenistan, until their release in accordance with a certain customs regime or to placing them under another Customs procedure.
2. for the purposes of the application of this chapter under the vehicle also refers to the vehicle on which the goods are being transported through the customs territory of Turkmenistan.
 


Article 59. Temporary storage warehouses



 

1. Temporary storage of goods in warehouses of temporary storage, unless otherwise provided by this chapter.

Temporary storage warehouses are dedicated and equipped premises for these purposes and (or) open areas that correspond to the requirements established by article 66 of this code.
2. Temporary storage warehouses are the customs control zone.
3. Products can be placed on any temporary storage warehouse with taking into account the restrictions provided for in this code.
 


Article 60. Placing of goods in temporary storage warehouses



 

1. temporary storage warehouses can be placed any foreign products, including vvezënnye in the customs territory of Turkmenistan with violation of established in accordance with the legislation of Turkmenistan on the import bans.
2. Goods which may cause harm to the other goods or require special storage conditions, must be stored in warehouses or in separate premises of warehouses of temporary storage, specially adapted for the storage of such products, in compliance with the requirements established by the legislation of Turkmenistan.
3. Temporary storage warehouses can be used also for storage of goods in the cases prescribed in §§ 338 and 326 of the present code.
 


Article 61. Documents required for placement of goods in temporary storage



 

1. When placing the goods at the warehouse of temporary storage to the customs body documents that contain information about the name and location of the sender (recipient) of goods in accordance with transport (vehicular) documents on the country of origin and country of destination of the goods, the name of the goods, the quantity, the number of packages, the nature and means of packaging and labelling, impressive value, gross weight of goods (in kilograms), or about the volume of goods (in cubic metres) as well as information about the classification of goods in accordance with codes of commodity nomenclature of external economic activity at the level not less than the first four characters.
The authorized State body in the area of Customs has the right to reduce the list of information referred to in the first subparagraph of this article taking into account the mode of transport, types of goods, as well as the categories of persons transporting goods and means of transport.
If the submitted documents do not contain the information specified in this part, a person who puts goods in temporary storage shall be obliged to inform the customs authority by missing information the submission of other existing documents or additional documents (or on his behalf by another person) in any form.
2. at the request of the customs authority of a person who puts goods in temporary storage shall be obliged to submit the necessary documents and information, in the form of an electronic document in accordance with this code.
 


Article 62. The timing of temporary storage of goods



 

1. the period of temporary storage of goods is one month.
On a reasoned request of the person concerned, the customs authority extends stated period.
The deadline for the temporary storage of goods is six months, unless otherwise stated in this clause.
2. Perishable goods may be stored in the warehouse of temporary storage within the retention of their qualities that allow for the use of such goods for the intended purpose, but no more than the period specified in the first paragraph of this article.
3. in the cases contemplated in paragraph 1 of article 7 and part of the eighth article 326 of the present Code, the temporary storage of goods is carried out within the time-frame set out in these articles. The extension of these dates is not allowed.
4. The term of temporary storage of goods begins from the day of their premises to the warehouse of temporary storage or from the date of purchase of the goods of a status of goods in temporary storage, in accordance with this code. In case of application of internal customs transit transport of goods from the place of entry into the customs territory of Turkmenistan to the location of the customs body calculation of the period of temporary storage of such goods starts again from the date of completion of internal customs transit.
5. Disposal of goods after the expiry of the periods provided for in this article shall be carried out in accordance with chapter 39 of this code.
 


Article 63. Operations with goods under temporary storage



 

1. Persons having authority with respect to goods, and their representatives may make with the goods under temporary storage, normal operations necessary to preserve the goods in the unaltered state (including inspect and measure goods, move them around within the warehouse of temporary storage), provided that these operations would not lead to a change of the status of goods, in violation of their packaging and (or) change imposed by means of identification.
2. operations that are not listed in the first part of this article (including the selection of samples of goods, correction of damaged packaging, as well as the operations necessary to prepare the goods to be exported from a warehouse of temporary storage and subsequent transportation) may be persons having authority with respect to goods and their representatives with the permission of a customs body.
The customs authority may refuse to grant permission for such operations only if their implementation will entail the loss of goods or change their status.
 


Article 64. Dilapidated, corrupted or damaged goods



 


Goods, dilapidated, corrupted or damaged by accident or force majeure during their temporary storage shall be detention for a certain customs regime by the declarant as if they were imported into the customs territory of Turkmenistan in a worthless, deteriorated or damaged state.
 


Article 65. Types of warehouses of temporary storage



 

1. Temporary storage warehouses can be open or closed type.
2. Temporary storage warehouses are warehouses of open type, if available for the storage of any goods and the use of any persons.
3. Temporary storage warehouses are warehouses closed, if they are intended for storage of goods, the owner of the warehouse or for storing certain items, including limited in circulation and (or) require special storage conditions.
 


Article 66. Requirements for arrangement and location of warehouses of temporary storage



 

1. the premises and (or) outdoor areas intended for use as temporary storage warehouse must be equipped in such a way as to ensure the safety of the goods, prevent access to it by outsiders (non-warehouse workers do not have any authority with respect to goods not belonging to the persons possessing such powers), as well as to ensure the possibility of conducting in respect of those goods for customs control. Warehouses of temporary storage should be located within reasonable proximity to the transportation hubs and transport routes.
2. The premises and (or) open platforms, intended for use as a warehouse of temporary storage should be snug area, equipped for parking of vehicles transporting goods, for the time necessary to complete the internal customs transit. The territory is the customs control zone. Vehicles carrying goods under customs control may enter into the specified area at any time of the day.
3. In accordance with paragraphs 1 and 2 of this article the State authorized body in the sphere of customs business sets mandatory requirements for arrangement and location of warehouses of temporary storage to ensure customs control.
4. the decision of the authorized State body in the area of customs matters provided for in this article separate requirements for arrangement of closed warehouses which are located in the territories of enterprises and owned by persons carrying out production activities may not apply, subject to compliance with the criteria established in the first paragraph of this article.
 


Article 67. Owners of warehouses of temporary storage



 

1. The owner of the warehouse of temporary storage may be a legal entity of Turkmenistan has received a license to operate a warehouse for temporary storage.
License to operate the warehouse of temporary storage shall be issued by the authorized State body in the area of customs in accordance with the legislation of Turkmenistan.
2. the owner of the warehouse of temporary storage provides storage of goods under customs control, in the cases and under the conditions established by this code.
3. relations between the owner of the warehouse of temporary storage and persons placing goods in storage are built on a contractual basis. The refusal of the owner of the warehouse of temporary storage (except for closed type warehouse used to store goods warehouse owner) from conclusion of the contract with its capacity to carry out storage of goods is not allowed.
4. The owners of warehouses of temporary storage may be the Customs authorities.
 


Article 68. The responsibilities of the owner of the warehouse of temporary storage



 

1. the owner of the warehouse of temporary storage must: 1) comply with the conditions and requirements established in this code regarding the storage of goods under customs control;
2) maintain stored goods under customs control, and to submit to the Customs authorities reporting on storage of such goods;
3) to ensure the safety of goods in temporary storage warehouse and vehicles on the adjacent territory to which customs control zone;
4) allow 24-hour posting of goods and means of transport at the temporary storage warehouse or warehouse adjacent to the territory, which is a customs control zone;
5) to ensure the impossibility of access by persons to goods and means of transportation in the specified warehouse or adjacent territory, without the permission of a customs body;
6) pay customs duties and taxes in the case provided for in paragraph 2 of this article and shall also, in the case provided for in paragraph 1 of article 55 of this code, if the owner of the warehouse of temporary storage permission for internal customs transit.

2. the owner of a temporary storage warehouse is liable for the payment of customs duties and taxes in respect of goods stored in the warehouse of temporary storage, in case of loss or of extradition without the permission of a customs body. The owner of the warehouse of temporary storage is not responsible for the payment of customs duties and taxes only in case if goods are destroyed or lost due to accident, force majeure or natural waste products under normal storage conditions.
 


Article 69. Actions with the goods in the event of the cancellation of a license to operate a warehouse of temporary storage



 

In case of cancellation of the license of the owner of the warehouse of temporary storage for activities of the warehouse of temporary storage of goods stored on its warehouse of temporary storage shall be a premise for his account to another temporary storage warehouse within two months from the day following the day of cancellation. On the day following the day of the cancellation of the license of the owner of the warehouse of temporary storage to operate temporary storage warehouse, placing the goods at the warehouse of temporary storage is not allowed.
 


Article 70. Storage of goods in warehouses of temporary storage, customs authorities



 

1. Temporary storage warehouses of the customs bodies are storehouses of open type and shall meet the requirements set by article 66 of this code.
2. When storing goods in warehouses of temporary storage, customs authorities of the customs bodies relations with the persons placing the goods at these stores, are carried out in accordance with this code and the civil legislation of Turkmenistan. The refusal of the customs authority of conclusion of the contract, if it is possible to carry out storage of goods is not allowed.
Acceptance of goods deposited by a customs body shall be certified by the issuing person who posted to the warehouse of temporary storage of goods, the document for the form, determined by the authorized State body in the field of customs.
3. Rights, obligations and responsibility of the Customs authorities in connection with the exercise of these authorities, the storage of goods derived from substantive obligations in accordance with the General provisions on storage, provided by the civil legislation of Turkmenistan, taking into account the provisions laid down in this code.
The customs authority responsible for the payment of customs duties and taxes in case of loss of the goods stored in the warehouse of temporary storage, unless goods destroyed, lost due to accident, force majeure or natural waste products under normal storage conditions.
4. For storage of goods in a warehouse of temporary storage of customs body, located in the border crossing point of Turkmenistan will be charged customs duty in accordance with Chapter 32 of the present code.
(As amended by the law of Turkmenistan dated October 24, 2015-Statements of the Mejlis of Turkmenistan, г., no. 2015 _ calendar _) Article 71. Temporary storage of goods on the vehicle



 

1. Temporary storage of goods on the vehicle allowed Customs authority when addressing a person having authority with respect to goods, with the consent of the person in charge of a railway line, or the carrier, made the delivery of goods by road, under the condition of delivery of goods without damage and loss imposed Customs seals and other means of identification, as well as the impossibility of access to the goods subject to the availability of the means of identification.
2. Temporary storage of goods on a means of transport is permitted if the goods are not unloaded from the vehicle and the vehicle's parking place agreed with the customs authority. Unloading of the goods from the vehicle or change the location of the vehicle is allowed only with permission of a customs body.
Place the parking of vehicles is the customs control zone. A person with an authority concerning goods, is under an obligation to ensure the safety of goods and exclude access by unauthorized persons.
3. In case of loss of the goods stored on the vehicle in the customs control zone or their extradition without the permission of the Customs authorities responsible for the payment of customs duties, taxes carries a person having authority with respect to goods, and if the vehicle is within the protected area of the warehouse of temporary storage, the responsibility of the owner of the warehouse of temporary storage.
4. the period of temporary storage of goods on the vehicle may not exceed ten days from the date of authorization by the customs body for storage of goods on a means of transport. After this period, the goods are not released in accordance with a certain customs regime or not placed under a customs procedure should be placed in temporary storage or under a different customs procedure.
 


Article 72. Temporary warehousing of goods recipient



 

1. With the permission of a customs body temporary storage may be done at the location of goods: 1) when applying special simplified procedures for individuals;
2) when you need temporary storage for goods that require special storage conditions, if within reasonable proximity to the place of receipt of goods, there is no temporary storage warehouse, adapted for the storage of such goods;

3) if the recipient of the goods are public authorities or public undertakings (organizations, institutions);
4) upon receipt of the goods at the expense of building and investment contracts concluded on the basis of decisions of the Cabinet of Ministers of Turkmenistan.
2. When issuing a permit for temporary warehousing of goods recipient, a customs body shall be entitled to require security for payment of customs duties and taxes.
3. the recipient of the goods during storage of goods on their warehouse is obliged to comply with all the requirements of this chapter. The recipient of the goods at the warehouse storage of foreign goods owned by other persons is not allowed.
 


Article 73. Placing of goods in temporary storage customs authorities



 

In the cases provided by article 7, paragraph 1, articles 338 and 326 of the present Code, the goods may be placed in temporary storage customs authorities. Storage costs and damages to the owner of the warehouse of temporary storage in these cases are carried out at the expense of the persons defined in these articles.
 
Chapter 11. DECLARING of GOODS Article 74. Goods to declare Goods subject to declaration to the Customs authorities when they are moved across the customs border of Turkmenistan, changing customs regime, as well as in other cases stipulated by this code.
 
Article 75. Declaring goods 1. Declaration of the goods is made by a customs body of statements in the customs declaration or otherwise provided by the present Code, in written, oral, or electronic tacit reliable information about products, their customs regime and other data necessary for customs purposes.
Declaring of goods shall be made by the declarant or customs broker in compliance with customs regulations, selected by the declarant or customs broker.
2. the procedure of declaring shall be determined by the authorized State body in the area of customs in accordance with the present code and other normative legal acts of Turkmenistan.
3. the customs declaration shall be certified by the person who submitted it, and signed by an employee of that person. Identity Declaration is made by stamping, if in accordance with the legislation of Turkmenistan face by a customs declaration shall be printed.
4. The list of information to be specified in the customs declaration is limited to the information that is necessary for the purposes of the calculation and collection of customs payments, taxes, the formation of customs statistics and the application of customs legislation of Turkmenistan.
5. The list of information to be specified in the customs declaration, and the forms in which they are provided, are subject to official publication.
 
Article 76. Place of provision of customs declaration 1. Customs Declaration serves the fact to a customs body, where customs clearance, unless otherwise stipulated by this code.
2. In order to ensure the effectiveness of monitoring of compliance with customs legislation of Turkmenistan, the State authorized body in the sphere of Customs has the right to determine certain customs authorities to declare certain categories of goods.
 
Article 77. Declarant 1. As the declarant shall have the right to speak the persons referred to in article 9 of this code, as well as any other persons authorized in accordance with the civil legislation of Turkmenistan to dispose of goods on customs territory of Turkmenistan, in accordance with the conditions provided for in part two of this article.
2. The declarant may only be a person in Turkmenistan, except when moving goods across the customs border of Turkmenistan: 1) foreign individuals for personal, family, household and other needs, not connected with entrepreneurial activity;
2) foreign persons enjoying customs privileges in accordance with Chapter 23 of this code;
3) foreign persons representation, registered (accredited) in the territory of Turkmenistan in the manner prescribed by the legislation of Turkmenistan or generally accepted international regulations, introducing customs regimes of temporary import, re-export, Customs transit and the customs regime of release for free circulation of goods imported for own use such missions;
4) foreign carriers when the customs declaration Customs transit regime;
5) other cases where the alien has the right to dispose of goods on customs territory of Turkmenistan within the foreign trade transaction, one of the parties which supported person.
 
Article 78. The rights and obligations of declarant 1. Upon declaration of goods and other customs operations necessary for the release of the goods, the declarant shall have the right to: 1) inspect and measure to declare goods, including prior to submission of the customs declaration;
2) with the permission of a customs body to take samples to be declared the goods imported to the customs territory of Turkmenistan. A separate customs declaration for samples and specimens of goods is not served, provided that they are specified in the customs declaration of goods;

3) be present during customs inspection and customs clearance of goods declared, when customs officials of samples of goods;
4) to get acquainted with the Customs authorities of the researches results samples and specimens of goods;
5) to submit the documents and information necessary for declaring of goods, including in the form of electronic documents in accordance with this code;
6) use other powers and rights provided by the present code.
2. When declaring goods and other customs operations, the declarant shall: 1) lodge a Customs Declaration and present to a customs body with the necessary documents and information;
2) at the request of the customs authority show the declared goods;
3) pay customs charges or provide payment of customs duties and taxes in accordance with section III of this code;
4) inform the Customs authorities on the conditions for the inspection of declared goods if their examination of specific requirements must be met
5) perform other customs requirements stipulated by this code.
Article 79. Filing of customs declaration 1. Customs Declaration on goods imported to the customs territory of Turkmenistan, served not later than thirty days from the date of presentation of goods to a customs body at the place of disembarkation or from the date of completion of internal customs transit, if the declaring of goods not produced in the place of their arrival, with the exception of the cases provided for in articles 228, 234 of this code.
2. If the period specified in paragraph 1 of this article, is insufficient to the declarant for the collection of necessary documents and data treatment of the declarant pursuant to a substantiated in writing to the customs authority extends the deadline for the submission of the customs declaration. Extension of filing a customs declaration should not lead to a breach of the period of temporary storage of goods.
3. If the end date of the customs declaration falls on a nonworking day Customs day expiration is considered the next business day.
4. Customs Declaration on goods exported outside the customs territory of Turkmenistan, served before their actual exportation from the customs territory of Turkmenistan except for exportation of goods moved by pipeline and power transmission lines.
 
Article 80. Preliminary declaring goods 1. Customs declaration may be lodged on foreign goods before their arrival in the customs territory of Turkmenistan or until internal customs transit.
2. If for customs purposes must be used (transportation) or commercial documents accompanying the goods, the customs body upon preliminary declaring of goods accepts certified copies of these documents by declarant and, if necessary, after the arrival of goods to the customs territory of Turkmenistan maps the information contained in the copies of documents, the information contained in the original documents.
3. After completion of the checking of the Customs Declaration and payment of the payable customs duties and taxes prior to the arrival of goods to the customs territory of Turkmenistan such customs declaration can be used as a single document required for the application to goods customs procedures.
4. If the goods are not presented to a customs body, accepting the customs declaration in accordance with paragraph 1 of this article, within fifteen days from the date of its adoption, the customs declaration is considered not to have been filed.
 
Article 81. Submission of documents when declaring goods 1. Submission of the customs declaration shall be accompanied by a customs body documents certifying the information declared in the customs declaration.
2. When declaring goods the following basic documents: 1) the contract made when carrying out foreign economic transactions, or other document reflecting the content of such a transaction;
2) commercial documents;
3) (transportation) documents;
4) permits, licences, certificates and (or) other documents certifying compliance with the limits established by the legislation of Turkmenistan;
5) documents certifying granting of concessions on payment of customs payments and taxes;
6) documents confirming the origin of the goods in accordance with article 16 of the present code;
7) payment and settlement documents;
8) documents certifying declared customs value and his chosen method of determining customs value;
9) documents confirming the information about declaring company and persons referred to in article 9 of this code.
  3. the customs authority may request additional information to verify the information contained in the customs declaration, submitted documents, and for other purposes related to customs clearance.

4. If separate documents cannot be submitted at the same time with the customs declaration, motivated by the treatment of the declarant, the Customs authorities in writing, in writing, authorize the submission of such documents in time for their receipt, but no later than five days after the adoption of Soroca customs declaration, unless another time-limit for the filing of certain documents and information not provided by the present code. The declarant shall submit in writing an obligation on presentation of documents within the prescribed period.
5. In the case of submission of documents to the customs body, which can be used for customs clearance of other goods, on request of the declarant, the Customs authorities issued a written confirmation of such documents in the form established by the authorized State body in the field of customs. The confirmation is valid before making any changes in the submitted documents, or until they expire.
6. electronic documents are submitted to the Customs authorities in accordance with the procedure established by the authorized State body of Turkmenistan in the area of customs.
 
Article 82. Acceptance of customs declaration 1. Submitted customs declaration is accepted by Customs authorities on the day of its receipt, except in cases of denial of its adoption in accordance with the fourth part of the present article. The acceptance of the customs declaration shall be made in the manner determined by the authorized State body in the field of customs.
2. From the moment of acceptance of the customs declaration it becomes a statement testifying to the facts having legal value.
3. If the customs declaration is not accepted by a customs body, then such a declaration for customs purposes shall be deemed not to have been filed.
4. the customs authority shall not be entitled to refuse acceptance of a customs declaration, except for the cases when: 1) customs declaration lodged at a customs body, is not eligible to take the customs declaration;
2) customs declaration is presented in an inappropriate person;
3) in the customs declaration does not list the required information;
4) customs declaration is not signed or is not properly certified or not in the prescribed form;
5) when filing a customs declaration is not submitted the documents required for customs clearance, except for documents, which may be submitted after acceptance of the customs declaration in accordance with article 81 of the fourth part of the present code;
6) in respect of goods not committed acts that are in accordance with the present code must be performed prior to or simultaneously with the filing of a submission of a customs declaration. Failure to pay customs duties and taxes at the time of submission of the customs declaration does not constitute grounds for rejecting a customs declaration.
5. The reasons for refusal in acceptance of a customs declaration, the customs body shall notify the person who filed the Declaration not later than the day following the day of filing. Upon request of the person who submitted a customs declaration, such notification shall be submitted in writing.
 
Article 83. Change, addition of data declared in a customs declaration 1. On a reasoned treatment of the declarant in writing with permission of a customs body information declared in the customs declaration may be amended or supplemented. 2. Change, addition of data declared in the customs declaration, are permitted, provided that: 1) at the time of receipt of treatment of the declarant on the customs body has not installed the unreliability of information indicated in the customs declaration, except in the case of inaccuracy is not influencing the decision on release of goods;
2) at the time of receipt of treatment of the declarant on this customs body has not started examination of goods;
3) changes, additions will not affect a decision on release of goods and shall not entail the need to modify information that affect the determination of the amount of customs duties, taxes and the application of prohibitions and restrictions established by the legislation of Turkmenistan.
3. Customs officials may not, on its own initiative or on behalf or at the request of interested persons to fill in the customs declaration, change or supplement the information declared in the customs declaration, except for making the information in it that belong to the competence of the Customs authorities, as well as changes or additions to the encoded information that is used for machining, if such information in unencrypted form are available on the customs declaration.
 


Article 84. Review of customs declaration 1. Upon application in writing by the declarant, the customs declaration adopted on foreign goods may be withdrawn prior to the release of such goods for statements by another Customs regime.
Review of the customs declaration is allowed with the permission of a customs body in writing if before receiving treatment of the declarant, the customs body has not installed the unreliability of information indicated in the customs declaration, except in the case of inaccuracy is not influencing the decision on release of goods.

When permission to review the customs declaration, the customs body shall establish a period of filing of a new customs declaration, which may not exceed ten days from the date of revocation of a permit. Review of the customs declaration does not extend the period of payment of customs duties and taxes.
2. Upon application in writing by the declarant, the customs declaration adopted at the Turkmen goods exported from the customs territory of Turkmenistan may be revoked by him regardless of the purpose of such reviews to the departure of the goods from the customs territory of Turkmenistan.
Review of the customs declaration is allowed with the permission of a customs body in writing if before receiving treatment of the declarant, the customs body has not installed the unreliability of the information indicated therein, except in the case of inaccuracy not to affect the decision on the placement of goods under customs regime.
The deadline for the filing of a new customs declaration for the goods.
 


Article 85. An incomplete customs declaration



 

1. If the declarant does not have all the information needed to fill in the customs declaration, for reasons beyond the control of it, allowed the filing of incomplete customs declaration provided that it claimed information required for release of goods, calculation and payment of customs payments, demonstrating compliance with the limits established by the legislation of Turkmenistan, as well as to identify products by their quantitative and qualitative characteristics.
When submitting an incomplete customs declaration the declarant makes a commitment in writing to submit the missing information within the period prescribed by the customs body, which for foreign goods can not exceed forty-five (45) days of the adoption of an incomplete customs declaration by a customs body.
For Turkmen goods the period during which the declarant is obliged to submit the missing information may not exceed three months from the date of adoption of a customs body an incomplete customs declaration.
2. If the customs authority accepts an incomplete customs declaration, subject to the same requirements and conditions of customs legislation of Turkmenistan, including the order of calculation and payment of customs duties and taxes that apply if originally served full and duly completed customs declaration.
 


Article 86. Periodic customs declaration

 
1. Regular movement across the customs border of Turkmenistan of goods in one and the same person, the customs authority may authorize the filing of a customs declaration for all goods transported across the customs border within a certain period of time.
2. Use of a periodic customs declaration should not result in a violation of the deadline for the temporary storage of goods or to violate of term of payment of customs duties, taxes.
3. When applying periodic customs declaration to the Turkmen goods exported from the customs territory of Turkmenistan, apply the rules provided by paragraphs third and seventh article 88 of the present code.
4. With regular movement across the customs border of Turkmenistan of the same goods by one and the same person, the customs authority may authorize the use of a periodic customs declaration repeated movement of such goods within a period of one year.
 


Article 87. Features of the Declaration of Turkmen goods when they are exported from the customs territory of Turkmenistan



 

1. When exporting Turkmen goods from the customs territory of Turkmenistan at the request of the declarant, the simplified declaration procedure shall be applied in accordance with articles 85, 86 and 88 of the present code.
2. Simplified procedure for declaring the Turkmen goods applies, if it does not impede the implementation of the customs control and does not exempt the declarant from compliance and conditions established in the present code and other normative legal acts of Turkmenistan, part of the completeness and timeliness of payment of customs payments, compliance with the prohibitions and restrictions laid down by the legislation of Turkmenistan, as well as enforcement of customs regimes.
In case of refusal of the customs authority in the application of the simplified procedure of declaring the Turkmen goods, a customs body shall notify the declarant, in accordance with part five article 82 of this code with the conditions required for such an order.
3. Goods transported by pipeline and power transmission lines shall be declared in the manner prescribed by chapter 24 of the present code.
 


Article 88. Periodic temporary Declaration of Turkmen goods 1. Upon exportation from the customs territory of Turkmenistan of Turkmen goods in respect of which cannot be represented in the exact information required for customs clearance in accordance with the normal conduct of foreign trade, allowed their periodic temporary Declaration by filing of a temporary customs declaration.

2. Following the departure of Turkmen goods from the customs territory of Turkmenistan, the declarant shall submit complete and duly completed customs declaration for all Turkmen goods left at a certain period of time. Submission of a complete and properly completed customs declaration is carried out within the time limit set by a customs body upon the declarant's application. When establishing this period takes into account the time required to get information that the declarant is sufficient for filing complete and duly completed customs declaration. The deadline for submission of complete and duly completed customs declaration within three months from the day following the day of expiration of the period for the re-exportation of goods.
3. The period of time during which it is expected to export Turkmen goods declared using a temporary customs declaration shall be determined by the declarant. In respect of goods that are subject to the Turkmen vyvoznymi customs duties or subject to prohibitions and restrictions established by the legislation of Turkmenistan, this period may not exceed one month, and a temporary customs declaration is accepted by the customs body no earlier than fifteen days before the beginning of that period.
4. in a temporary customs declaration shall be allowed on the basis of the information statement of intentions to roll out an indicative amount of Turkmen goods within a certain period of time, the notional customs value (appraisal) determined under planned to transfer across the customs border of Turkmenistan number of Turkmen commodities, as well as required under the terms of foreign economic transactions of consumer properties of Turkmen goods and order determine their prices on the day of submission of a temporary customs declaration.
Departure of goods from the customs territory of Turkmenistan Turkmenistan in excess of stated in a temporary customs declaration shall not be permitted, except in cases prescribed by article 102 of the present code.
5. When using a temporary customs declaration bans and restrictions of an economic nature, established by the legislation of Turkmenistan shall apply on the day of the adoption of the Declaration by a customs body. Rates of export customs duties are applied on the day of the adoption of a temporary customs declaration by a customs body, except as otherwise provided in this code.
6. Export customs duties are paid simultaneously with the filing of a temporary customs declaration to a customs body. If the amount of export customs duties payable increases through the amendment of the information specified in the fourth part of this article supplement the amount of export customs duties shall be carried out simultaneously with complete and duly completed customs declaration. Fines in this case will not be awarded. Refund of overpaid or overcharged amounts of export customs duties are carried out in accordance with article 295 of the criminal code.
7. If, at the expiration of four months from the date of the adoption of a temporary customs declaration Turkmen goods will not be re-exported from the customs territory of Turkmenistan customs declaration where such goods have been declared for exportation shall be deemed not to have been filed.
On a reasoned request of the person concerned, the customs authority extends that period of time, but not more than for another four months.
 
Chapter 12. RELEASE of GOODS Article 89. Reason for release of goods 1. Release of goods is carried out by the Customs authorities, if: 1) for customs clearance and inspection of goods by the Customs authorities did not find violations of customs legislation of Turkmenistan, except in the case provided for in article 93 of the present code;
2) are presented to the customs authority licenses, certificates, permits and other documents required for release of goods in accordance with the legislation of Turkmenistan and the international treaties to which Turkmenistan is a party, except when such documents may be submitted after the release of goods;
3) the declarant complied with the necessary requirements and conditions for placing the goods under the chosen customs regime or application of the relevant customs procedure in accordance with this code;
4) paid in respect of goods, customs duties, taxes or given security for payment of customs duties and taxes in accordance with Chapter 29 of this code.
2. the release for free circulation of goods imported to the customs territory of Turkmenistan shall be permitted, subject to receipt of the amounts of customs duties and taxes on account of customs authorities. In the case of non-payment of the amounts of customs duties and taxes on the accounts of the Customs authorities of goods considered to be conditionally released.
3. Release of goods may be suspended pursuant to article 344 of the present code.
4. authorization for the placement of Turkmen goods exported from the customs territory under the customs regime of Turkmenistan issued a customs body with respect to the production of goods.
 
Article 90. Conditional release 1. Conditional release of goods are subject to if: 1) privileges on payment of customs duties and taxes in accordance with the legislation of Turkmenistan, involve a restriction on the use and disposition of the goods;

2) goods placed under customs regime of duty-free customs warehouse, inward processing, processing for free circulation, temporary admission, Customs transit, re-export, destruction, as well as under the special customs regime applicable to goods imported to the customs territory of Turkmenistan;
3) products are produced without the submission of documents and evidence of compliance with the limits established by the legislation of Turkmenistan.
2. Conditionally released goods in respect of which enjoy privileges on payment of customs duties and taxes in accordance with the legislation of Turkmenistan may be used only for the purposes of the respective terms of benefits.
Goods, which is done by the Customs authorities without submitting documents confirming compliance with the limits established by the legislation of Turkmenistan, are prohibited to be transferred to third parties, including their sale or disposition by other means, and in cases where restrictions on the importation of these goods made with regard to the verification of the quality and safety of these products is prohibited to use them in any form.
3. Conditionally released goods having the status of foreign goods.
4. the goods declared for release for free circulation, shall be deemed to be conditionally issued, if granted a deferral or payment byinstallments of a customs duties, taxes, or if on account of customs authorities not received the sum of customs duties and taxes.
 
Article 91. The timing of release of goods, the Customs authorities carry out the release of goods in accordance with article 89 of this code not later than three days from the date of acceptance of the customs declaration, representations of other necessary documents and information, except in the case of extension of the inspection of goods in accordance with part 2 of article 308 of this code, as well as in the application of the preliminary declaration-from the day of presentation of goods to a customs body.
 


Article 92. Additional conditions of release of goods



 

1. If during an inspection of the Customs Declaration and other documents submitted with the Declaration, and the declared goods the customs body revealed non-compliance with conditions of release, provided for in article 89 of the present Code, release of goods does not occur.
A customs body shall immediately notify the declarant on what conditions the release of goods are not met and what actions sufficient to comply with the terms of release of goods in accordance with the provisions of this article, to the declarant.
2. If the customs authority found that when declaring goods claimed inaccurate information that affect the size of the payable customs duties and taxes, in the cases provided by the present Code, a customs body shall send the declarant requirement to adjust such information and recalculate the size of the payable customs duties and taxes. The requirement of a customs body shall specify what information should be adjusted for the release of goods.
3. If the customs authority detects signs that declared when declaring goods information that affect the size of the payable customs duties and taxes may be unreliable or alleged information is not properly validated, customs authority carries out additional checks of any manner in accordance with this code.
Release of goods is carried out by a customs body subject to security for payment of customs duties and taxes that may be assessed according to the results of that check. Customs authority informs the declarant in writing the size of required security for payment of customs duties and taxes.
4. If the customs authority found that when declaring goods claimed inaccurate information that affect the use of products of prohibitions or restrictions laid down by the legislation of Turkmenistan, in cases stipulated by this code, the customs body sends the declarant requirement to adjust such information and submit documents confirming compliance with the relevant restrictions. The requirement of a customs body shall specify what information should be adjusted for release of goods and documents confirming compliance with the relevant restrictions must be submitted.
5. If the customs authority detects signs that declared when declaring goods information that affect the application to products of prohibitions or restrictions laid down by the legislation of Turkmenistan may be unreliable or alleged information is not properly validated, customs authority carries out additional checks of any manner in accordance with this code.
Release of goods is carried out by a customs body, subject to submission by the declarant of documents confirming compliance with the relevant restrictions. Customs authority informs the declarant in writing what documents should be presented for this purpose.

6. In the cases provided for by the second and fourth parts of this article, the release of goods is made not later than the day following the day of execution of the declarant requirements of the customs authority and the amounts of customs duties and taxes if this supplement is required, except in cases where goods are seized or impounded in accordance with the legislation of Turkmenistan.
In the cases provided for by the third and fifth parts of the present article, the release of goods is made not later than the day following the day of providing security for payment of customs duties, taxes and (or) submission of documents confirming compliance with the relevant restrictions.
If as a result of adjustments to the data declared when declaring goods, the amount of customs duties and taxes payable decrease compared to the declarant, issue these goods shall be carried out without fulfilling the requirements set forth in parts two and three of this article.
7. the actions referred to in this clause, must be carried out by the declarant within the time-limit of temporary storage of goods, established in accordance with this code.
 
Article 93. Release of goods in the production of cases on administrative offences in the area of customs in the production of cases on administrative offences in the area of customs release of goods can be done by decision of the head of the customs body prior to the completion of the proceedings, if the goods that are the object of offences not withdrawn as material evidence or they are not seized in accordance with the legislation of Turkmenistan.
 
Chapter 13. CUSTOMS BROKER Article 94. Customs brokers 1. Customs Broker can be a legal entity established in accordance with the legislation of Turkmenistan, received the license of the authorized State body in the field of customs, to carry out activities as a customs broker.
2. the customs broker shall commit on behalf of the declarant or other interested persons on their behalf customs operations in accordance with this code.
3. relations between the customs broker and the represented entity are built in accordance with the present code and other normative legal acts of Turkmenistan on the basis of the Treaty.
 
Article 95. Conditions for the exercise of activities as a customs broker Terms for carrying out the activities of a legal entity as a Customs Broker are: 1) employ at least two customs clearance specialists who have been granted in accordance with article 98 of the present Code qualification certificate of the customs clearance specialist;
2) available under the legislation of Turkmenistan initial share capital the authorized Fund or contributions of the Customs Broker;
3) availability of software products that are compatible with the software used by the Customs authorities.
 
Article 96. The right of customs broker 1. When performing customs clearance the customs broker shall have the same rights as the person who authorized him to represent its interests in relations with the Customs authorities.
2. the customs broker shall have the right to sponsor vis-à-vis Customs authorities for the performance of obligations on payment of customs duties, taxes submitted by him, if in accordance with this code are required to ensure their payment.
3. the customs broker shall have the right to demand from the represented entity submission of documents and information required for customs clearance, including containing information that constitutes commercial, banking or other secret protected by the law, and other sensitive information, and to receive such documents and information within the time limits for compliance with this code.
4. the customs broker shall have the right to set as a condition for signing a contract with the represented person requirement to ensure fulfilment of the obligations of that person in accordance with the civil legislation of Turkmenistan.
 
Article 97. Duties and responsibilities of the Customs Broker 1. Responsibilities of the customs broker for customs clearance of exigencies and conditions established in this code regarding customs operations necessary for placing the goods under the customs regime or other customs procedure.
The fact that the Commission of such operations does not impose on Customs Broker responsibilities for operations connected with the completion of the actions of customs and other duties, which, in accordance with the present Code shall be entrusted only to persons referred to in article 9 of this code, or carrier.
2. the customs broker shall pay customs duties and taxes, if the content of a certain customs regime for declaring of goods, provided for their payment, and if it is stipulated in the agreement with the represented person.
For payment of customs duties and taxes payable in accordance with this code upon declaration of goods, the customs broker shall bear the same responsibility as the declarant.

3. information received from persons submitted information constituting commercial, banking or other secret protected by the law, and other confidential information should not be disclosed or used by the customs broker and its employees for their own purposes, be transferred to other persons, except for the cases stipulated by the legislation of Turkmenistan.
4. the Customs Broker is obliged to maintain the goods in respect of which they committed customs operations, and to report upon the request of the customs bodies committed report on customs operations.
5. The duties and responsibilities of the Customs Broker before the customs bodies cannot be limited by the Treaty of the customs broker and the represented entity.
6. the customs broker for failure to comply with the requirements laid down in this code, is liable in accordance with the legislation of Turkmenistan.
 
Article 98. Customs clearance specialist 1. Customs clearance specialist is an individual that meets the qualification requirements established by the authorized State body in the field of customs, and having a qualification certificate of the customs clearance specialist.
Qualification certificate of the customs clearance specialist shall be issued by the authorized State body in the area of customs on the basis for eligibility certification (hereinafter certification).
The procedure for conducting certification is determined by the authorized State body in the field of customs.
2. Mandatory requirements for applicants to receive qualification certificate of the customs clearance specialist are: 1) the existence of an instrument of higher or secondary professional education;
2) availability of work experience of not less than two years.
3. customs clearance specialist carries out its activities as an employee of the Customs Broker in accordance with labour legislation of Turkmenistan.
Upon termination of the employment contract with a specialist on customs clearance the customs broker shall notify the customs authority.
4. the customs broker may not limit the responsibilities of the customs clearance specialist before the customs bodies.
5. Authorized State body in the area of customs leads register of customs clearance specialists.
 


Article 99. The grounds and procedure for the cancellation of qualification certificate of the customs clearance specialist

 
1. the qualification certificate of the customs clearance specialist shall be cancelled if: 1) is that the qualification certificate of the customs clearance specialist with fraudulent documents;
2) entered into legal force court verdict, envisaging the penalty of deprivation of the right to engage in activities as a customs clearance specialist during a certain period of time;
3) specialist on customs clearance violates the requirements established under part 3 of article 97 of the present code;
4) customs clearance specialist was prosecuted repeatedly to administrative liability for administrative offences in the area of customs.
2. the decision on the cancellation of qualification certificate of the customs clearance specialist shall be adopted by the authority in the field of customs. Specified body is made a reasoned decision about cancellation of qualification certificate of the customs clearance specialist. A copy of the decision shall be sent to the person in respect of whom this decision rendered, within three days from the day of its issuance.
3. a person qualification certificate of the customs clearance specialist which revoked, may appeal the decision on his cancellation in accordance with the legislation of Turkmenistan.
4. a person qualification certificate of the customs clearance specialist which revoked may not apply again about getting a specified qualification: 1) within one year from the date of adoption of the decision on the cancellation of qualification if it is cancelled on the grounds provided for in paragraphs 1 and 3 of the first paragraph of this article;
2) within the period provided by entered into legal force court verdict if the certificate annulled on the basis provided for in paragraph 2 of this article;
3) during the period when the person is considered under the administrative discipline, if certificate revoked on grounds specified in paragraph 4 of the first paragraph of this article.
 
Chapter 14. DEPARTURE of goods and means of transport to the Customs TERRITORY of TURKMENISTAN Article 100. Departure of goods and means of transport to the customs territory of Turkmenistan 1. Departure of goods and means of transport to the customs territory of Turkmenistan-implementation of actions aimed at removal of goods and vehicles outside the customs territory of Turkmenistan.
Export of goods and means of transport to the customs territory of Turkmenistan shall be permitted at crossing points on the State border of Turkmenistan or other places established in accordance with the legislation of Turkmenistan, during the work of the Customs authorities.

2. The export of goods from the customs territory of Turkmenistan are allowed with permission of a customs body after release of goods according to the declared customs regime applicable to exported goods, in accordance with the requirements of this code.
3. prior to the exportation of goods and means of transport, the carrier shall submit to the customs body documents and information established by the authorized State body in the field of customs, depending on the transport mode, where the international transport of goods.
4. the provisions of this article shall not apply to goods carried by sea (River), aircraft crossing the territory of Turkmenistan without stopping in the Sea (River) port or airport, which is located in the customs territory of Turkmenistan, as well as on goods transported outside the customs territory of Turkmenistan pipeline transport and electricity transmission lines are delivered.
 
Article 101. Loading the goods on the vehicle, departing from the customs territory of Turkmenistan 1. Loading the goods on the vehicle, departing from the customs territory of Turkmenistan shall be permitted with permission of a customs body after acceptance of the customs declaration, except for the cases when the customs clearance of goods, a customs body shall not require the presentation of goods for carrying out their checks, as well as the movement of goods under customs regime of Customs transit.
2. loading of the goods on the vehicle, departing from the customs territory of Turkmenistan, is carried out in the field, agreed with the Customs authorities, the Customs authorities and in cases established by the authorized State body in the field of customs, and in the presence of a customs officer.
3. the customs authority may allow to produce loading without the presence of a customs officer, and on application by the person outside the working hours of customs authority.
 
Article 102. Requirements to the goods during their departure from the customs territory of Turkmenistan 1. The goods must be actually exported from the customs territory of Turkmenistan in the same quantity and condition in which they were at the time of their placement under a certain customs regime, except for changing the quantity and condition of goods owing to natural wear or shrinkage, or due to a change in the natural properties of the goods under normal conditions of transport (transportation) and storage, as well as change the number of products due to the presence of neslivaemyh residue in the vehicle.
2. the carrier is not liable for failure to comply with the provisions of this article, if the loss or change of status of the goods occurred due to accident or force majeure, and in cases stipulated by the technical regulations and standards in force in Turkmenistan-you can change the information about the quantity of items due to errors of measurement methods.
 
SUBSECTION 2. CUSTOMS REGIMES Chapter 15. GENERAL PROVISIONS pertaining to CUSTOMS REGIMES Article 103. Kinds of customs treatment 1. For the purposes of customs control of goods establishes the following types of customs regimes: 1) basic customs regimes: a) release of goods for free circulation;
b) export;
in) Customs transit;
2) economic customs regimes: a) processing in the customs territory;
b) processing for free circulation;
in) processing outside the customs territory;
g) temporary importation;
d) temporary export;
e) bonded warehouse;
f) duty-free trade;
w) free customs zone (free warehouse);
3) final customs regimes: a) reimportation;
b) re-export;
in the) destruction;
g) refusal in favour of the State;
4) special customs regimes: a) move supplies;
b) other special customs regimes.
2. Customs regimes established by the present Code, with the exception of the customs regime of a free customs area (free warehouse).
The customs regime of a free customs zone (free warehouse) shall be determined in accordance with the legislation of Turkmenistan, regulating legal relationship in establishing and implementing the customs regime of a free customs area (free warehouse).
 
Article 104. Choice and change customs regime may choose at any time any customs regime or change it for another, regardless of the nature, quantity, country of origin, unless otherwise provided by the present code and other normative legal acts of Turkmenistan.
 
Article 105. Application and placement of goods under a customs mode 1. The day of Declaration of the goods under a particular customs regime is considered to be the date of the adoption of the Customs authorities of the customs declaration another declaration in which the interested person is specified selected customs regime.
2. Placement of goods under customs regime is carried out with the authorization of the customs authority in accordance with this code.
3. The day of placement of goods under a customs regime is considered to be the day of release of the goods by the customs body in accordance with this code.
 
Article 106. Responsibility for failure to comply with the conditions and requirements of the customs regime of Liability for non-compliance with the conditions and requirements of the customs regime established by this code, is the declarant or other person claiming the appropriate customs regime, unless otherwise stipulated by this code.
 

Article 107. Effects of seizures of goods in the case of administrative violation in the area of customs 1. In the case of goods placed under customs regime of administrative offence case in the area of customs customs regime in respect of these goods is suspended.
2. If enacted by Decree in the case of administrative violation in the area of customs did not provide for the confiscation of goods placed under customs regime, customs regime for these commodities.
3. If the attraction of a person to the administrative responsibilities associated with non-compliance and non-compliance approved customs regime implies the impossibility of further use of the customs procedure, customs must be completed in accordance with this subsection, within fifteen days after the date of entry into force of the regulation in the case of administrative violation.
 
Chapter 16. The MAIN CUSTOMS REGIMES § 1. Release of goods for free circulation Article 108. The content of the customs regime of release for free circulation is the customs regime that allows the vvezënnye to the customs territory of Turkmenistan goods remain on this site without the obligation of their exportation from this territory.
 
Article 109. Conditions of placement of goods under a customs regime 1. Release for free circulation is subject to: 1) for payment of customs payments;
2) implementation of the prohibitions and restrictions laid down by the legislation of Turkmenistan;
3) other requirements stipulated by the present code and other normative legal acts of Turkmenistan.
2. Failure to observe these conditions goods are subject to conditional release in accordance with article 90 of the present code.
 
§ 2. Export Article 110. The content of the customs regime of Export is a customs regime under which goods which are in free circulation in the customs territory of Turkmenistan, exported from this territory without obligation to reimport.
 
Article 111. Conditions of placement of goods under customs regime of exports of goods is subject to: 1) for payment of customs payments;
2) implementation of the prohibitions and restrictions laid down by the legislation of Turkmenistan;
3) other requirements and conditions, stipulated by the present code and other normative legal acts of Turkmenistan.
 
§ 3. Customs transit Article 112. The content of the customs regime of Customs transit is a customs regime, under which foreign goods move through the customs territory of Turkmenistan under the customs control between the place of their arrival in the customs territory of Turkmenistan and the place of their departure from the territory (if this is part of their journey, which begins and ends outside the customs territory of Turkmenistan) without payment of customs duties, taxes and without application of goods economic limitations and restrictions established by the legislation of Turkmenistan.
 
Article 113. Conditions of placement of goods under a customs regime under the customs regime of Customs transit can be placed any foreign goods, except for goods transit is prohibited in accordance with the legislation of Turkmenistan and the international treaties to which Turkmenistan is a party.
 
Article 114. The application of Customs transit regime to the customs rules provided for in this code regarding internal customs transit 1. When Customs Customs transit procedure for issuing Customs Authority customs transit permits and the procedure for establishing the dates of Customs transit, identification of goods, measures to ensure the customs legislation of Turkmenistan are carried out according to the rules laid down in articles 45-51 of this code regarding internal customs transit and customs regime applicable to Customs transit.
2. rights, obligations and liability of the carrier or forwarder in customs transit shall apply the provisions of paragraphs 1 and 2 of article 53, as well as articles 55 and 56 of this code.
 
Article 115. Transhipment of goods in transit and other operations with transit goods 1. Overload of transit goods from the vehicle on which the goods were imported into the customs territory of Turkmenistan, the vehicle on which the goods are exported from this territory is allowed with the permission of a customs body, within the zone of activity whereof is carried out the loading operation. If goods in transit can be reloaded from one vehicle to another without damaging the imposed Customs seals and stamps, such overloading is allowed with prior notification of the customs authority.
2. Storage (storage, crushing or accumulation of parties and other similar operations) transit of goods on customs territory of Turkmenistan shall be permitted in accordance with the requirements and conditions laid down in this code.
3. conduct of transit goods operations, not stipulated by parts one and two of this article, shall be permitted only if the offence caused by a real threat of destruction, loss or substantial damage to the goods and/or vehicles.
 
Article 116. Completion of the customs regime 1. Customs transit completes removal of transit goods from the customs territory of Turkmenistan.

The carrier shall present a transit goods to submit transit declaration and other documents for transit goods used for the purposes of Customs transit, the customs body of destination. A customs body of destination shall be obliged to make the necessary Customs operation for completion of Customs transit and to permit the departure of goods and means of transport on the day of presentation of the goods in transit and the submission of documents.
Upon exportation of goods in transit by instalments Customs transit is considered complete after the departure of the last shipment of goods from the customs territory of Turkmenistan.
2. Customs transit can also be completed location products under other customs regimes, while respecting the requirements and conditions laid down in this code.
 
Article 117. Distinctions of application of the customs procedure 1. In cases where the place of arrival of goods in transit on the territory of Turkmenistan and the place of their departure from the territory of the same, Customs transit is allowed in a simplified manner. The carrier or the freight forwarder is only those documents and information required for the arrival of goods and means of transport and transit permit is issued on the day of presentation of the goods and the submission of documents and information to the customs authority.
2. If goods in transit are overloaded in a location specified in paragraph 1 of this article, with a vehicle that is used for the arrival of goods, means of transport used when their departures, reloading is allowed with the permission of a customs body. Such a permit is issued to the carrier or forwarder in the submission of documents and data provided for by article 40 of this code.
The customs authority may refuse to issue a permit cargo operations with transit goods only if their implementation will entail the loss of goods or change their consumer properties.
 
Chapter 17. ECONOMIC CUSTOMS REGIMES § 1. Processing in the customs territory of the



 



Article 118. The content of the customs regime



 

1. Processing in the customs territory is the customs regime that allows the vvezënnye products are used in the customs territory of Turkmenistan, within the prescribed period (period of processing of products) for the purposes of processing operations with full exemption from customs duties, the tax on export products from the customs territory of Turkmenistan for a definite period of time.
2. In respect of imported goods that are placed under the Customs inward processing regime, all the prohibitions and restrictions imposed by the legislation of Turkmenistan.
 


Article 119. Conditions of placement of goods under a customs regime



 

1. Processing in the customs territory is allowed with the permission of a customs body.
2. Processing in the customs territory is allowed if the Customs authorities can identify vvezënnye products in processing products, except when the customs regime is terminated the export of processed products obtained from equivalent goods processing vvezënnym, in accordance with article 131 of the criminal code.
3. Under the Customs inward processing regime can be foreign goods previously placed under other customs regimes, subject to the terms and conditions stipulated by this code.
4. The Cabinet of Ministers of Turkmenistan shall be free to determine the times when processing in the customs territory shall not be allowed in respect of certain types of imported goods.


 



Article 120. Identification of products in food processing



 

1. to identify the imported goods in the products of their processing, you can use the following methods if those methods are applicable depending on the nature of the goods and goods-processing operations: 1) affixing the applicant, processor or customs official seals, stamps, digital or other marking on vvezënnye goods;
2) a detailed description of the imported goods, their photography, image in scale;
3) comparison of results of research samples of imported goods and products of their processing;
4) using the serial numbers or other markings manufacturer of imported goods;
5) other means of identification, presupposing the use of modern technologies.
2. eligibility of the claimed method of identification of goods imported for inward processing in food processing by the customs body shall be established taking into account the nature of the goods and the processing of the goods.
3. at the request of the claimant and with the agreement of the customs authority indicated identification for customs purposes can be achieved through study presented detailed information about raw materials and components used in production, as well as the manufacturing technology of products of processing, or by the exercise of customs control at the time of the transaction for processing goods.
 


Article 121. Operations on processing goods



 

Operations on processing goods for customs inward processing mode include: 1) actually processing or processing of goods;
2) manufacture of new products, including installation, Assembly or disassembly;

3) repair of goods, including restoring them, replacement parts, restoring consumer properties;
4) processing of commodities, to promote commercial products or facilitating it, even if these goods fully or partially consumed during processing.
 


Article 122. The deadline for the processing of goods



 

1. the term of processing of goods shall be determined in agreement with the applicant customs authority and may not exceed two years.
2. the term of processing of the goods on the customs territory of Turkmenistan shall be determined on the basis of the length of the process and processing time required for order processing products.
3. If a person who has been granted permission to recycle goods, without violating the terms and conditions set forth in this paragraph, cannot complete the customs regime for a definite period of time for reasons beyond his originally defined the term processing of commodities is extended pursuant to a substantiated application of the person who received the permission for processing within the time limit set by paragraph 1 of this article.
4. During the period of processing begins from the day of their placement under customs regime of processing in the customs territory, and goods imported by individual commodity shipments from the date the premises the first consignment of goods.
 


Article 123. Rule output of processed products

 
1. rate of output of processed products (quantity or percentage of processed products resulting from the processing of a certain quantity of imported goods) shall be determined by the applicant in agreement with the customs authority on the basis of the actual conditions under which the processing of the goods.
2. When negotiating rules release of products by Customs authorities takes into account the conclusions of expert organizations (including customs laboratories), based on a specific workflow processing.
3. Description, quality and quantity of the products after approval of rules is determined finally as of the release of products.  
 


Article 124. Permission for the processing of the goods on the customs territory of the



 

1. consent to the processing of the goods on the customs territory may get any interested person of Turkmenistan, including not carrying out operations on processing of commodities.
2. authorization for the processing of the goods on the customs territory shall be issued by the customs authority on the basis of the application of the person concerned.
3. Permission for the processing of the goods on the customs territory shall contain: 1) description, quality and quantity of the goods for processing and the processed products;
2) operations on processing goods and ways of their Commission;
3 release) by-products;
4 ways to identify smuggled goods) in food processing;
5) processing of goods;
6) other information determined by the authorized State body in the field of customs and necessary for customs purposes.
Permission form for processing of the goods on the customs territory is established by the authority in the field of customs.
4. authorization for the processing of the goods on the customs territory is within the prescribed time limit of processing goods.
5. A person who has received permission for the processing of the goods on the customs territory within its validity may transfer it with the written authorization of the customs authority to another person of Turkmenistan provided that person assumes commitments to further compliance with the requirements and conditions set forth in this paragraph. When the permittee on the processing of the goods on the customs territory shall present to a customs body a report on the implementation of the requirements and conditions laid down by this chapter for the period when the goods have been used in accordance with the Customs inward processing regime, as well as pay customs duties, taxes, if events occurred during this period, entailing the obligation of paying them in accordance with this code.
The person to whom the permit is passed to the processing of the goods on the customs area must commit themselves to further compliance with the requirements and conditions established by this chapter, as well as to issue relevant documents in your name if the customs procedure is provided. The person has the rights and responsibilities that brings established by this code in respect of a person received permission for the processing of the goods on the customs territory, from the day of acceptance of the customs authority of the decision to transfer the permit to processing of the goods on the customs territory.
6. authorization for the processing of the goods on the customs territory may be granted both before and after importation of goods into the customs territory of Turkmenistan subject applicant terms and conditions set forth in this paragraph.
7. A person who has received permission for the processing of the goods on the customs area, is responsible for the payment of customs duties and taxes in accordance with part 3 of article 258 of this code.
 


Article 125. Procedure for issuing permits for the processing of commodities



 

1. To obtain permission for the processing of the goods on the customs territory the Customs Authority served a statement containing the information: 1) concerning the applicant;

2) about the person (persons) directly committing (committing) operations on processing of commodities;
3) on products intended for processing, processing products, as well as on waste and residues;
4) processing operations, on the modalities and the timing thereof;
5) about the location of the production facilities, with which the transactions for processing of goods;
6) on normal exit of by-products;
7) about how to identify imported commodities in food processing;
8) to replace imported goods with equivalent goods;
9) on the term of processing goods.
2. the application is served in the form established by the authorized State body in the field of customs.
Shall be enclosed with the documents certifying the claimed information.
3. the customs authority shall consider the application and the documents attached to it within one month from the date of their adoption. Within the specified period, the customs authority shall verify compliance with the requirements and conditions, as well as taking decision to harmonize the norms claimed output of processed products and the period of processing goods.
The customs authority may request from the third parties, as well as the public authorities have documents confirming the information referred to in paragraph 1 of this article. These persons are obliged within ten days from the date of receipt of the request to submit the required documents. When the customs authority may extend the term of consideration of the application, but not more than two months from the date of its adoption.
4. Authorized State body in the area of Customs is entitled to set in some cases simplified procedure for issuing permits for the processing of the goods on the customs territory.
5. authorization for the processing of the goods on the customs territory shall be issued by the Customs authorities, determined by the authorized State body in the field of customs.
6. the customs authority shall refuse to issue a permit for processing of the goods on the customs territory if the application by the applicant does not comply with the requirements and conditions established by this paragraph, as well as in the case of the adoption of the customs authority of a decision to refuse the harmonization of rules claimed output of products of processing and processing period.
The customs body's refusal to grant permission for the processing of the goods on the customs territory must be justified and motivated. The applicant shall be notified of refusal specified permission in writing.
 


Article 126. Review the permissions on the processing of commodities

 
1. Permit for processing of commodities is revoked by the customs body, if, in accordance with the decision of the Cabinet of Ministers of Turkmenistan, adopted on the basis of the fourth article 119 of this code, the placing of goods under the Customs inward processing mode is not allowed.
2. The decision to withdraw is valid from the date of its adoption by a customs body.
3. When you are revoking a permission for the processing of goods placing goods under a customs mode of processing in the customs territory in accordance with the withdrawn permission is not allowed and in respect of goods placed under the Customs inward processing regime to revoke permissions, allowed completion of the specified customs procedure in accordance with this paragraph.


 



Article 127. Release of products from export duties. Application of processing products of prohibitions and restrictions

 
1. When exporting products from the customs territory of Turkmenistan export customs duties are not paid.
2. In respect of exported products of processing all the prohibitions and restrictions imposed by the legislation of Turkmenistan.
 


Article 128. Waste



 

1. In respect of waste from the processing of the goods on the customs territory shall be subject to payment of customs duties, taxes, as if these wastes were imported to the customs territory of Turkmenistan in this State, except when they are exported from the customs territory of Turkmenistan or recycled in a condition unfit for further commercial use in the customs territory of Turkmenistan, and may not be restored to their original condition economically profitable way.
Waste in respect of which the payable customs duties, taxes, must be declared.
2. for the purposes of customs duties, taxes on waste shall be treated as goods imported to the customs territory of Turkmenistan.
 


Article 129. The remains of



 

1. remains of the goods placed under customs regime of processing at the customs territory may be exported from the customs territory of Turkmenistan without payment of export customs duties or placed under a customs mode of processing in the customs territory.
2. In respect of amounts payable balances nevyvezennyh import customs duties and taxes as if they were imported into the customs territory of Turkmenistan in this State.
Balances in respect of which customs duties and taxes are paid, must be declared.

The amount of customs duties and taxes shall be determined on the basis of the quantitative or value part of the balances in proportion to the amount of customs duties and taxes to be paid if the goods placed under the Customs inward processing regime, on the day of placement under this customs regime were released for free circulation.
 


Article 130. Completion of the customs regime

 
1. No later than the date of expiry of the processing customs inward processing regime should be completed export of processed products from the customs territory of Turkmenistan or location of goods imported and their products under other customs regimes.
2. If the products have been exported from the customs territory of Turkmenistan by several parties, the final reconciliation of quantities of by-products, the specified permission for the processing of commodities may be periodically after exportation of the products, but not less than once in three months and not later than on the day of exportation of last consignment.
If as a result of the reconciliation of the Permittee for processing at the customs territory must pay customs duties, taxes, the amount of these fines are not charged customs duties, provided that the payment is made no later than ten days from the day of acceptance of the customs authority in writing of the need to pay these amounts. The customs authority shall send the person receiving authorization for the processing of commodities, a notification to payment of customs duties, taxes not later than one day following the day of adoption of the decision.
3. Upon the release for free circulation of the goods imported and (or) their products shall be paid the sum of customs duties and taxes that would be payable if the goods were declared vvezënnye to be released for free circulation on the day of placement of goods under the Customs inward processing regime.
4. Customs inward processing regime can also be completed export of imported goods in the unaltered state (re-export).
 


Article 131. Equivalent compensation

 
1. vvezënnye with permission of a customs body goods placed under customs regime of processing at the customs territory may be replaced by other products, including the Turkmen goods if they coincide in their description, quality and technical characteristics to the vvezënnymi goods (equivalent compensation).
2. products obtained by processing equivalent goods shall be regarded as products of processing imported goods in accordance with the provisions of this chapter.
3. equivalent goods for customs purposes shall have the status of imported goods and vvezënnye goods-status goods that have equivalent goods.
 


§ 2. Recycling for free circulation



 



Article 132. The content of the customs regime



 

1. recycling for free circulation-customs regime under which vvezënnye products are used in the customs territory of Turkmenistan, within the prescribed period (period of processing of products) for the purposes of the processing operations of goods with full conditional exemption from customs taxes followed by release for free circulation of products of processing of the payment of customs duties at the rates applicable to by-products.
2. In respect of imported goods placed under customs regime of free circulation for processing, all the prohibitions and restrictions imposed by the legislation of Turkmenistan.
 


Article 133. Conditions of placement of goods under a customs regime



 

1. recycling for free circulation allowed with permission of a customs body.
2. recycling for free circulation allowed if: 1) the amount of customs duties payable in respect of the processed products, lower than those which would have been payable on the day the premises imported goods under the customs regime of processing for free circulation, if they were released for free circulation;
2) Customs authorities can identify vvezënnye products in food processing;
3) by-products could not be restored to their original condition economically profitable way.
3. Under the customs regime of free trade of the processing can be foreign goods previously placed under other customs regimes, subject to the terms and conditions stipulated by this code.
 


Article 134. Identification of products in food processing



 

1. to identify the imported goods in the products of their processing, you can use the following methods if those methods are applicable depending on the nature of the goods and goods-processing operations: 1) affixing the applicant, processor or customs official seals, stamps, digital or other marking on vvezënnye goods;
2) a detailed description of the imported goods, their photography, image in scale;
3) comparison of results of research samples of imported goods and products of their processing;
4) using the serial numbers or other markings manufacturer of imported goods;
5) other means of identification, presupposing the use of modern technologies.

2. eligibility of the claimed method of identification of goods imported for processing for free circulation of products of processing by the customs body shall be established taking into account the nature of the goods and the processing of the goods.
3. at the request of the claimant and with the agreement of the customs authority indicated identification for customs purposes can be achieved through study presented detailed information about raw materials and components used in production, as well as the manufacturing technology of products of processing, or by the exercise of customs control at the time of the transaction for processing goods.
 


Article 135. Operations on processing goods



 

Operations on processing of goods under a customs mode of processing for free circulation include: 1) actually processing or processing of goods;
2) manufacture of new products, including installation, Assembly or disassembly of products.
 


Article 136. The deadline for the processing of goods

 
1. the term of processing of goods shall be determined by the applicant in agreement with the Customs authorities, and may not exceed one year.
2. the term of processing of goods for free circulation shall be determined on the basis of the length of processing goods.
3. If the person to whom a permit for processing without violating the terms and conditions set forth in this paragraph, cannot complete the customs regime for a definite period of time for reasons beyond his originally defined the term processing of commodities is extended pursuant to a substantiated application of the person who received the permission for processing within the time limit set by paragraph 1 of this article.
4. During the period of processing begins from the day of their placement under customs regime of processing for free circulation and goods imported by individual commodity shipments from the date the premises the first consignment of goods.
 


Article 137. Permission for processing of goods for free circulation



 

1. permission for processing of goods for free circulation shall be issued by the customs authority on the basis of the application of the declarant.
2. the authorization shall specify: 1) description, quality and quantity of the imported goods and products of their processing;
2) operations on processing goods and ways of their Commission;
3 release) by-products;
4 ways to identify smuggled goods) in food processing;
5) processing of goods;
6) other information determined by the authorized State body in the field of customs and necessary for customs purposes.
Permission form for processing of goods shall be determined by the authorized State body in the field of customs.
3. authorization for the processing of commodities operates within the prescribed time limit of processing goods.
4. approval for processing of commodities is given to placing goods under a customs mode of processing for free circulation.
5. authorization for the processing of goods for free circulation shall be issued by the Customs authorities, determined by the authorized State body in the field of customs.
6. Granted is not transferable.
7. A person who has received permission for the processing of the goods is liable for the payment of customs duties and taxes in accordance with part 3 of article 258 of this code.
 


Article 138. Procedure for issuing permits for the processing of commodities



 

1. in order to obtain permission for the processing of goods to a customs body is served a statement containing the information: 1) concerning the applicant;
2) about the person (persons) directly committing (committing) operations on processing of commodities;
3) on products intended for processing, processing products, as well as on waste and residues;
4) processing operations, on the modalities and the timing thereof;
5) about the location of the production facilities, with which the transactions for processing of goods;
6) on normal exit of by-products;
7) about how to identify imported commodities in food processing;
8) on the term of processing goods.
2. the application is served in the form established by the authorized State body in the field of customs.
Shall be enclosed with the documents certifying the claimed information.
3. the customs authority shall consider the application and the documents attached to it within one month from the date of their adoption. Within the specified period, the customs authority shall verify compliance with the requirements and conditions, and shall also decide on the harmonization of the term of processing and output of products of processing rules, which shall be determined according to the rules established by article 123 of this code.
The customs authority may request from the third parties, as well as the public authorities have documents confirming the information referred to in paragraph 1 of this article. These persons are obliged within ten days from the date of receipt of the request to submit the required documents. When the customs authority may extend the term of consideration of the application, but not more than two months from the date of its adoption.
4. the customs authority shall refuse to issue a permit for processing of commodities, if the applicant does not comply with the requirements and conditions established by this paragraph, as well as in the case of adoption of a customs body of a decision on refusal in reconciling the declared information.

The refusal of the customs authority to grant permission for the processing of commodities must be justified and motivated. The applicant shall be notified of refusal specified permission in writing.
 


Article 139. Wastes and residues



 

With regard to waste from processing of commodities, as well as residues of goods placed under customs regime of processing for free circulation, the provisions of articles 128 and 129 of this code.
 


Article 140. Completion of the customs regime

 
Customs processing mode for free circulation ends with the release of the products for free circulation. Upon the release of the products for free circulation the customs duties calculated on the basis of the rates applicable to by-products. The customs value and the quantity of products determined on the day of their declarations for release for free circulation.
 


Article 141. Features of application rates of customs duties on products



 

1. In respect of the processed products are subject to customs duties in the country of origin of goods imported for processing.
2. In cases when in the process of recycling used foreign goods originating in different countries, the rates of customs duties applied by the country of origin of foreign goods, the customs value of which is the greatest.
 


§ 3. Processing outside the customs territory of the



 



Article 142. The content of the customs regime

 
1. Processing outside the customs territory of the customs regime under which goods are exported from the customs territory of Turkmenistan for the purposes of the processing operations of goods within a specified period (term of processing of commodities) with subsequent importation of processed products with full or partial exemption from payment of import customs duties and taxes.
2. Goods are exported from the customs territory of Turkmenistan in accordance with customs regulations processing outside the customs territory with full conditional exemption from export duties. Exported goods shall not be subject to the prohibitions and restrictions of an economic nature, established by the legislation of Turkmenistan.
 


Article 143. Conditions of placement of goods under a customs regime



 

1. Processing outside the customs territory is allowed with the permission of a customs body.
2. Processing outside the customs territory is allowed if the Customs authorities can identify exported goods in food processing, except when replacing products foreign products in accordance with article 151 of the present code.
3. For placing goods under a customs mode of processing outside the customs territory of goods for customs purposes must be free floating status. Allowed placement under customs regime of processing outside the customs territory of goods in respect of which enjoy privileges on payment of customs duties and taxes in accordance with the legislation of Turkmenistan, if the processing operation is the repair.
4. The Cabinet of Ministers of Turkmenistan shall be free to determine the times when processing outside the customs territory shall not be allowed in respect of certain types of goods, as well as to establish quantitative or monetary restrictions to approved products for operations on processing of goods under customs regime of processing outside the customs territory.
 


Article 144. Identification of products in food processing



 

1. to identify the exported goods in the products of their processing, use the following methods if those methods are applicable depending on the nature of the goods and goods-processing operations: 1) affixing an applicant or a customs official seals, stamps, digital or other markings on the exported goods;
2) detailed description of exported goods, their photography, image in scale;
3) a comparison of the results of research previously samples or samples exported goods and products of their processing;
4) using the serial numbers or other markings manufacturer of exported goods;
5) documentary evidence indicating that processing operations on the goods subjected to exported goods;
6) other means of identification, presupposing the use of modern technologies.
2. eligibility of the claimed method of identification of goods exported for processing outside the customs territory in processing products by the customs body shall be established taking into account the nature of the goods and goods-processing operations.
3. at the request of the claimant and with the agreement of the customs authority indicated identification for customs purposes can be achieved through study presented detailed information about raw materials and components used in production, as well as on the production technology of processed products.
 


Article 145. Operations on processing goods



 

Operations on processing of goods under a customs mode of processing outside the customs territory include: 1) actually processing and processing of goods;
2) manufacture of new products, including installation, Assembly or disassembly;
3) repair of goods, including restoring them, replacement parts, restoring consumer properties.
 


Article 146. The deadline for the processing of goods



 


1. the term of processing of goods shall be determined by the declarant, in agreement with the customs authority and may not exceed two years.
2. the term of processing of the goods outside of the customs area is determined on the basis of the duration of the processing of the goods and the time required to transport their products, within the time limit set by paragraph 1 of this article.
3. On a reasoned application of the person who received the permission for the processing of goods originally defined the term extended processing within the time limit set by paragraph 1 of this article.
4. During the period of processing begins from the day of their placement under customs regime of processing outside the customs territory, and upon exportation of goods by individual commodity shipments from the date the premises the first consignment of goods.
 


Article 147. Rule output products for customs purposes



 

1. rate of output of processed products (quantity or percentage of processed products resulting from the processing of a certain amount of exported goods) is determined by the declarant, in agreement with the customs authority on the basis of the actual conditions under which the processing of the goods. Rule output of products of processing is defined prior to importation of processed products in the customs territory of Turkmenistan.
2. harmonization of rules release of products by customs body is made on the basis of documents submitted by the declarant containing information about process recycling. When negotiating the exit rules customs authorities ignored the conclusion of expert organizations (including customs laboratories), based on a specific workflow processing.
3. Description, quality and quantity of the products after approval of rules is determined finally as of the release of products.
 


Article 148. Permission for processing goods



 

1. Export of goods for processing outside the customs territory is allowed with permission for the processing of the goods outside of the customs territory.
2. authorization for the processing of the goods outside of the customs territory shall be issued to the declarant.
3. In the resolution shall contain the following: 1) description, quality and quantity of the goods for processing and the processed products;
2) operations on processing goods and ways of their Commission;
3) output of processed products, if it is established or agreed upon at the day of issue of the permit;
4) ways of identifying exported goods in food processing;
5) processing of goods;
6) other information determined by the authorized State body in the field of customs and necessary for customs purposes.
Permission form for processing of goods shall be determined by the authorized State body in the field of customs.
4. authorization for the processing of commodities operates within the prescribed time limit of processing goods.
5. A person who has received permission for the processing of the goods is liable for the payment of customs duties and taxes in accordance with part 3 of article 258 of this code.
 


Article 149. Procedure for issuing permits for the processing of commodities



 

1. in order to obtain permission for the processing of goods to a customs body is served a statement containing the information: 1) concerning the applicant;
2) about the person (persons) directly committing (committing) operations on processing goods and their whereabouts;
3) on products intended for processing;
4) processing operations, on the modalities and the timing thereof;
5) on normal exit of the products, if it is installed, or if on the date of submission of the application by the declarant that norm is defined;
6) processing of goods and products of their estimated quantity;
7) about ways to identify exported goods in the products of their processing;
8) to replace products foreign products;
9) on the term of processing goods.
2. the application is served in the form established by the authorized State body in the field of customs.
Shall be enclosed with the documents certifying the claimed information.
3. the customs authority shall consider the application and the documents attached to it within one month from the date of their adoption. Within the specified period, the customs authority shall verify the information referred to in the statement, as well as taking decision to harmonize the norms claimed output of processed products and the period of processing goods.
The customs authority may request from the third parties, as well as by public authorities documents proving the alleged information. When the customs authority may extend the term of consideration of the application, but not more than two months from the date of its adoption.
4. Authorized State body in the area of Customs is entitled to set in some cases simplified procedure for issuing permits for the processing of the goods outside of the customs territory.
5. authorization for the processing of the goods outside of the customs territory shall be issued by the Customs authorities, determined by the authorized State body in the field of customs.
6. the customs authority shall refuse to issue a permit for processing goods only if the applicant has not complied with the requirements and conditions established by this paragraph, as well as in the case of the adoption of the customs authority of a decision to refuse the harmonization of rules claimed output of products of processing and processing period.

The refusal of the customs authority to grant permission for the processing of commodities must be justified and motivated. The declarant shall be notified of refusal specified permission in writing.
 


Article 150. Review the permissions on the processing of commodities

 
1. Permit for processing of commodities is revoked by the customs body, if, in accordance with the decision of the Cabinet of Ministers of Turkmenistan, adopted on the basis of the fourth article 143 of this code, the placement of goods under a customs mode of processing outside the customs territory shall not be allowed.
2. The decision to withdraw is valid from the date of its adoption by a customs body.
3. When you are revoking a permission for the processing of goods placing goods under a customs mode of processing outside the customs territory in accordance with the withdrawn permission is not allowed and in respect of goods placed under customs regime of processing outside the customs territory before withdrawing consent, allowed completion of customs regime pursuant to this paragraph.
 


Article 151. Replacement products foreign products



 

Replacement products foreign goods, provided that they coincide in their description, quality and technical characteristics of products with processing is allowed if the operation for processing outside the customs territory is to repair, as well as in cases where the Customs authorities carry out the identification of goods in accordance with this code. If replacement products foreign products allowed the importation of foreign goods can be done to export Turkmen goods for processing.
 


Article 152. Application of full or partial release from payment of customs duties, taxes, processing products



 

1. full exemption from customs duties and taxes in respect of processed products is available, if the purpose of processing was warranty (free) repair of exported goods. With regard to the products of processing of goods previously released for free circulation in the customs territory of Turkmenistan, full exemption from customs duties and taxes is not granted, if the release of goods for free circulation took into account the existence of the defect that caused the repair.
2. In other cases against products are granted partial release from payment of customs duties, which are as follows: the amount of customs duties payable is defined as the difference between the amount of import customs duties applicable in respect of the processed products and the import customs duties, which would apply in respect of exported goods as if they were released for free circulation, if processing products apply specific rates of customs duties and the processing operation is not repair or on the basis of the cost of processing operations, which in the absence of documents certifying the value of these transactions can be defined as the difference between the customs value of processed products and customs value of exported goods for processing.
3. taxes in respect of the processed products shall be payable in full, except where the processing operation is the repair of exported goods.
4. When importing refined products after expiry of the processing, as well as non-compliance with other requirements and conditions of this paragraph or not to confirm their proper way of full or partial release from payment of customs duties, taxes will not be granted.
 


Article 153. Completion of the customs regime

 
1. The customs regime of essing completes importing products into the customs territory of Turkmenistan or otherwise stipulated in this clause.
2. If products are imported to the customs territory of Turkmenistan by several parties, the final reconciliation of quantities of by-products, the specified permission for the processing of commodities may be periodically after importation of processed products, but not less than once in three months and not later than one month from the date of importation of the last batch of processed products. If as a result of the reconciliation of the Permittee for processing outside the customs territory must pay customs duties, taxes, the amount of these fines are not charged customs duties, provided that the payment is made no later than ten days from the day of acceptance of the customs authority in writing of the decision on the need to pay these amounts. The customs authority shall send a notification to the declarant for payment of customs payments no later than the day following the day of adoption of the decision.

3. The customs regime of processing outside the customs territory may be completed (reimports) re-importation of goods exported from the customs territory of Turkmenistan or the location of the goods under customs regime applicable to exported goods, in compliance with the requirements and conditions laid down in this code. Modified customs regime essing on customs regime is not allowed, unless in accordance with the legislation of Turkmenistan exported goods or products are subject to mandatory reverse importing. Modified customs regime essing on customs regime applicable to exported goods is permitted without an actual presentation of goods to a customs body.
When you change the customs regime essing on customs regime in respect of exported goods shall be payable the amount of export customs duties, if they are installed.
4. If the products are placed under customs regime of not providing for the release of goods for free circulation, the amount of customs duties and taxes on these goods may not exceed the amount calculated in accordance with the second and third parts of article 152 of the present Code, excluding penalties, except in the case provided for in paragraph 5 of this article.
5. If products are imported goods in respect of which have been granted on payment of customs duties and taxes before their exportation in accordance with part 3 of the article 143 of this code, with the release of such goods for free circulation together with the amounts of customs duties and taxes payable in accordance with section 152 of this code shall be subject to payment of the amount of import customs duties and taxes in respect of which have been granted before the exportation of the goods.
 
§ 4. Temporary importation Article 154. The content of the customs regime of temporary importation customs regime is designed to allow the foreign goods to be used during a certain period (period of temporary importation) to customs territory of Turkmenistan with full or partial conditional exemption from customs duties, taxes and without application of these goods economic limitations and restrictions established by the legislation of Turkmenistan.
 
Article 155. Conditions of placement of goods under a customs regime 1. Temporary importation is permitted provided that the goods can be identified by a customs body upon their re-exportation (re-export), except in cases where, in accordance with the international treaties to which Turkmenistan is a party may be replaced temporarily imported goods of the same type.
2. the customs authority may require any person declaring customs regime of temporary admission, view, guarantees the proper performance of the duties laid down in this code, including the obligation of re-exportation of goods imported temporarily.
3. Under the customs regime of temporary admission can be foreign goods previously placed under other customs regimes, subject to the terms and conditions stipulated by this code.
 
Article 156. Restrictions on use and disposal of goods 1 vvezënnymi temporarily. Temporarily vvezënnymi goods may benefit from a person who has been granted the permission for temporary importation.
2. With the permission of the customs body allowed transfer temporarily imported goods for use by a person who may act as the declarant, in accordance with article 77 of this code.
Transmission temporarily imported goods a person permitted by the customs body, if that person takes a commitment vis-à-vis Customs authorities to abide by the terms of the customs regime of temporary importation. When the person initially received the permission for temporary importation must pay customs duties, taxes during the period when that person used goods under customs regime of temporary importation, if applied to the goods conditional partial release from payment of customs duties and taxes in accordance with part 2 of article 157 of this code. If the customs regime of temporary importation is provided guarantees a person who transferred temporarily vvezënnye goods, should draw up relevant documents in his name. This person enjoys the rights and acting that are set by this code for the person who received the permission for temporary importation, the customs authority from the date of issue of the permit to transfer temporarily imported goods.
3. temporarily vvezënnye goods must remain in an invariable condition, except for changes owing to natural wear and tear or natural waste under normal conditions of transport (transportation), storage and use. With temporarily vvezënnymi goods allowed transactions necessary to ensure their safety, including repair (except for overhaul and modernization), maintenance and other operations necessary to preserve consumer properties of the goods and maintain the goods in the condition in which they were on the day of their placement under customs regime of temporary importation.
4. temporarily vvezënnymi goods in ways never anticipated by this clause shall not be permitted.
5. transfer the goods to another person in accordance with part 2 of this article shall not suspend and does not prolong the temporary importation.
 

Article 157. The application of customs duties and taxes 1. List of goods temporarily imported with full exemption from customs duties and taxes, as well as the conditions of such release, including the time limit for temporary admission shall be established by the Cabinet of Ministers of Turkmenistan.
Conditional exemption from payment of customs duties and taxes is allowed if the temporary import of goods does not cause substantial economic damage to Turkmenistan, in particular in the following cases: 1) the temporary importation of containers, pallets, other reusable tare and packaging;
2) If temporary importation of goods shall be carried out within the framework of the development of foreign trade relations, international relations in the sphere of science, culture, cinema, sport and tourism;
3) if the purpose of the temporary importation is international assistance.
2. with regard to other categories of goods, as well as non-compliance with the conditions of the conditional full exemption from customs duties and taxes imposed in accordance with paragraph 1 of this article, apply conditional partial release from payment of customs duties and taxes.
3. Determination of the amounts of customs duties and taxes payable in conditional partial release is made as of the date of acceptance of customs declaration. Periodicity of payment of customs duties and taxes shall be determined by the declarant. The specific timing of the payment of customs duties and taxes are determined on the basis that payment of these amounts must be made prior to the beginning of the relevant period.
4. In the case of premises temporarily imported goods under the customs regime of release for free circulation the amount of customs duties and taxes paid in conditional partial release from payment of customs duties, taxes, counted the amount of customs duties and taxes payable in accordance with the customs regime of release for free circulation.
5. the total amount of customs duties and taxes levied in respect of the temporary importation with partial relief from customs duties and taxes, shall not exceed the amount of the customs duties and taxes, which would have been payable at the time of placement of goods under customs regime of temporary importation, if the goods were released for free circulation.
6. When placing the goods under other customs regimes sum of customs duties and taxes paid in conditional partial release from payment of customs duties, taxes are non-refundable.
7. liability for payment of customs duties and taxes in accordance with part 3 of article 258 of this code assumes the person receiving the permission for temporary importation.
 
Article 158. The timing of temporary admission 1. The period of temporary importation shall be two years.
The period of temporary importation may be installed if: 1) temporarily imported for conducting petroleum operations in accordance with the Turkmenistan law "on hydrocarbon resources" for the term established for the conduct of petroleum operations;
2) temporarily imported by foreign persons in accordance with Chapter 23 of this code customs advantages, privileges and/or immunities, for a period defined by these persons;
3) temporarily imported on the basis of a leasing contract, signed in the manner prescribed by the legislation of Turkmenistan, on the term of the leasing contract;
4) temporarily imported for construction works, capital repairs and reconstruction of objects of industrial and non-industrial destinations, based on the decision of the Cabinet of Ministers of Turkmenistan, on the deadline set by decision of the Cabinet of Ministers of Turkmenistan.
The authorized State body in the area of customs in other cases other than those referred to in paragraphs 1-4 of this part, upon agreement with the Cabinet of Ministers of Turkmenistan may establish for certain categories of goods, shorter or longer deadlines for temporary importation, the first paragraph of those set out in this part.
2. the period of temporary importation of goods shall be established by the customs body, within the periods referred to in paragraph 1 of this article, on the basis of statements made by the person who applied for the temporary import permit, taking into account the purpose and circumstances of such smuggling.
3. On a reasoned request of the person who received the permission for temporary importation and, in the absence of violations of the requirements and conditions provided for in this paragraph, a fixed period of temporary importation of goods shall be extended by a decision of the customs body within the deadlines indicated in paragraph 1 of this article.
(As amended by the law of Turkmenistan dated October 19, 2012-Statements of the Mejlis of Turkmenistan, 2012, no. 3-4, art. 69) Article 159. Termination and suspension of the customs regime 1. No later than the date of expiration of the period of temporary importation established by the customs body, the goods must be exported from the customs territory of Turkmenistan or declared to a customs regime, in accordance with this code.
2. the customs regime of temporary importation may be completed with the release of goods for free circulation.
At the conclusion of the temporary import customs regime release of goods for free circulation the customs value and the quantity of goods is determined on the day of placement of goods under customs regime of temporary admission, and the rates of customs duties, taxes-on the day of release of goods for free circulation.
3. the customs regime of temporary importation shall be suspended:

1) at the time of the arrest or seizure temporarily imported goods in accordance with the legislation of Turkmenistan;
2) when placing temporarily imported goods in the bonded warehouse in accordance with part 3 of article 168 of this code;
3) at the request of the person who received the permission for temporary importation, placing temporarily imported goods in respect of which used partial release from payment of customs duties, taxes, under other customs regimes, not involving release of goods for free circulation.
4. After the expiration of the suspension of the customs regime of temporary importation it resumes.
 
§ 5. Temporary removal of Article 160. The content of the customs regime of temporary export is a customs regime under which goods which are in free circulation in the customs territory of Turkmenistan may temporarily be used outside the customs territory of Turkmenistan with conditional total exemption from payment of export customs duties and without applying to goods economic limitations and restrictions established by the legislation of Turkmenistan.
 
Article 161. Conditions of placement of goods under customs regime of temporary export is allowed provided that the temporarily exported goods may be identified by a customs body upon their reimport, except where, in accordance with the international treaties to which Turkmenistan is a party may be replaced temporarily imported goods of the same type.
 
Article 162. Restrictions on use and disposal of goods exported temporarily to 1. Transmission temporarily exported goods to another person until the completion of the customs regime of temporary exportation is permitted provided that the person accepts the obligations of the person claiming the customs regime of temporary exportation.
2. temporarily exported goods must remain in an invariable condition, except for changes owing to natural wear and tear or natural waste under normal conditions of transport (transportation), storage or use.
 
Article 163. Application of export customs duties 1. The temporary exportation of goods granted exemption from export duties.
2. When returning temporarily exported goods shall be paid the sum of export customs duties calculated on the basis of the customs value of the goods and (or) their number when they are exported, as well as the customs duty rates in force on the day of the Declaration of goods to the customs regime of temporary exportation.
 
Article 164. The timing of temporary export 1. The period of temporary export is set by a customs body upon the declarant's application on the basis of the purpose and circumstances of such exportation, but may not exceed one year from the date of exportation of the goods.
2. the declarant terms temporary export goods may be extended by the customs body.
3. For certain categories of goods, re-import the temporary exportation of which is required in accordance with the legislation of Turkmenistan, the Cabinet of Ministers of Turkmenistan may establish temporary export other deadlines.
 
Article 165. Completion of the customs regime 1. Temporarily exported goods are subject to reverse import into the customs territory of Turkmenistan or shall be declared to a customs regime no later than the date of expiration of the period of temporary export declared.
2. at the request of the person who submitted the goods under customs regime of temporary exportation, the customs authority shall change the customs regime of temporary exportation customs regime of exports subject to the conditions and requirements provided for in this code, except where in accordance with the legislation of Turkmenistan temporarily exported goods are subject to mandatory reverse import into the customs territory of Turkmenistan.
3. If the customs regime of temporary exportation customs regime on customs value and quantity of goods is determined on the day of placement of goods under customs regime of temporary import and customs duties-on the date of acceptance of the customs declaration in accordance with the requirements of the customs regime of exports.
4. Change the temporary exportation customs regime on the customs regime of exports allowed without the actual presentation of goods to a customs body.
 


§ 6. Customs warehouse



 



Article 166. The content of the customs regime



 

Bonded warehouse-customs regime under which goods on customs territory of Turkmenistan vvezënnye, shall be stored under customs control without payment of customs duties, taxes and without application of prohibitions and restrictions of an economic nature, established by the legislation of Turkmenistan and goods destined for export are stored under customs control under the conditions laid down in this paragraph.
 


Article 167. Customs warehouses



 

1. Customs warehouses are dedicated and equipped premises for these purposes and (or) open areas that correspond to the requirements established by article 176 of the present code.
Goods placed under customs regime of customs warehouse are stored in customs warehouses, except for goods listed in part of the fourth article 168 of this code.
2. Customs warehouses are the customs control zone.
3. Products can be placed on any bonded warehouse with taking into account the restrictions provided for in this code.
 


Article 168. Conditions of placement of goods under a customs regime



 


1. Under a customs mode of bonded warehouse can be placed any goods, except for goods, illegal legislation of Turkmenistan respectively to import into and export from Turkmenistan, Turkmenistan, other goods, which are subject to the restrictions established by the legislation of Turkmenistan, a list of which can be determined by the Cabinet of Ministers of Turkmenistan, as well as goods, whose shelf life on the day of their statements to the customs bonded warehouse regime less deadlines in accordance with part two article 169 of this code.
2. Goods which may cause harm to the other goods or require special storage conditions, must be stored in customs warehouses or in separate premises of the customs warehouse, specially adapted for the storage of such products, in compliance with the requirements established by the legislation of Turkmenistan.
3. Under a customs mode of bonded warehouse can be placed goods once placed under other customs regimes. Customs warehouse in cases stipulated by the given code can be placed foreign goods to the suspension of the customs regimes that do not involve the release of goods for free circulation.
4. placement under customs regime of customs warehouse without the actual premises of the customs warehouse goods, which due to its dimensions cannot be placed in a customs warehouse located in reasonable proximity if this authorization of the customs authority in writing. In this case, the person making the customs regulations of the customs warehouse, the customs authority is under an obligation to provide security for payment of customs duties and taxes, which would have been payable in case of release of goods for free circulation, as well as comply with all other terms and conditions set forth in this paragraph. With the transfer of goods to the use and disposal of to others in any way, including their exclusion, while they are under customs bonded warehouse regime.
 


Article 169. Terms of storage of goods in customs warehouse



 

1. The goods may be stored in a customs warehouse for three years.
2. goods with limited shelf life and (or) implementation, shall be declared to a customs regime than the customs regime of customs warehouse, and removed from the customs warehouse no later than six months before the expiration of the limited time, except subject to rapid deterioration of goods in respect of which an authorized body in the sphere of customs cases this period may be shortened.
3. the term of storage of goods is defined by the person placing the goods on the customs warehouse, the customs declaration within the time prescribed by this clause.
4. On a reasoned request of the person who submitted the goods in the customs warehouse, the customs authority extends the shelf life of goods within the deadlines provided for in this article.
 


Article 170. Operations with goods under customs warehouse



 

1. Persons having authority with respect to goods, and their representatives may make with the goods at the customs warehouse, the usual operation necessary to preserve the goods in the same condition, inspect and measure goods, move them around within a customs warehouse, provided that these operations would not lead to changes in the status of goods, infringement of their packaging and (or) changes imposed by means of identification.
2. operations that are not listed in part 1 of this article, including the taking of samples and specimens of goods, simple assembly operations as well as operations necessary to prepare the goods for sale and transportation, including crushing parties, forming, sorting, packing, repacking, marking, operation needed to improve commercial qualities, may be persons having authority with respect to goods and their representatives with the permission of a customs body.
The customs authority may refuse to issue a permit for the conduct of such operations only if their implementation will entail the loss of the goods or their essential properties.
3. Allowed exclusion of goods in the customs warehouse, the transfer of rights in respect of the ownership, use or disposal, subject to prior notification of the customs authority in writing, except for goods listed in part of the fourth article 168 of this code. In doing so, the person who purchased the property rights to the goods provides to a customs body a commitment in writing to further compliance with respect to these goods requirements and conditions set forth in this paragraph. On the day following the day of receipt by a customs body of the obligation, the person who purchased the property rights to the goods, shall have the same rights and bear the responsibilities established by this code in respect of persons, quarantined goods in a customs warehouse.
4. With the authorization of the customs authority, in writing, permitted the movement of goods from one customs warehouse to another customs warehouse before the expiration of the periods referred to in article 169 of this code. While during the period of storage of goods in the customs warehouse is not interrupted or suspended.
 


Article 171. Release of goods destined for exportation from the customs duties, taxes or refund policies of customs duties, taxes



 


When placed in a customs warehouse of foreign goods previously placed under other customs regimes and intended for export from the customs territory of Turkmenistan in respect of these goods is paid in customs import duties, taxes or paid the amount of the customs duties and taxes are refunded by customs bodies, if such exemption or refund provided if actual export of goods from the customs territory of Turkmenistan. When non-exportation of goods from the customs territory of Turkmenistan shall be subject to payment of the amount of import customs duties and taxes in respect of which the exemption was granted exemptions or refund the amounts was promoted. Calculation of the payable amounts of import customs duties and taxes are assessed on the basis of the rules of completion of previous customs regime and in accordance with the terms and conditions of placement under customs regime of the elect, defined by the declarant for the use of the goods on the customs territory of Turkmenistan.
 


Article 172. Dilapidated, corrupted or damaged goods



 

Goods, dilapidated, corrupted or damaged by accident or force majeure during their storage in a customs warehouse shall be subject to the placement under a certain customs regime, as if they had been imported into the customs territory of Turkmenistan in a worthless, deteriorated or damaged state.
 


Article 173. Customs valuation upon release of goods for free circulation



 

If for the purposes of calculation of customs duties and taxes in accordance with the present code used the customs value of the goods and (or) their number after the storage of goods in a customs warehouse, with the release of goods for free circulation the customs value of the goods and (or) their amount is determined on the day of release of goods for free circulation.
 


Article 174. Termination of customs regime



 

1. No later than the date of expiry of the storage of goods in customs warehouse the goods must be declared to a customs regime in compliance with the requirements and conditions laid down in this code.
Disposal of specified goods after this period shall be in accordance with chapter 39 of this code.
2. Any person who can act as the declarant, in accordance with article 77 of this code, shall have the right to make customs operations necessary for the termination of customs bonded warehouse regime in accordance with the present code.
3. When you release from the customs warehouse of goods previously placed under customs regime of temporary admission, for the purpose of their further use in the customs territory of Turkmenistan in accordance with this regime during the period of temporary importation is resumed. With the release of the goods for free circulation goods value and quantity, as well as the rates of customs duties and taxes shall be determined in accordance with article 159 of the criminal code.
4. In respect of goods stored in a customs warehouse, the customs regime of destruction can be declared owner of the customs warehouse.
 


Article 175. Types of customs warehouses



 

1. Customs warehouses may be open or closed type.
Bonded warehouses are warehouses of open type, if available for the storage of any goods and the use of any persons.
Bonded warehouses are warehouses closed, if they are intended for storage of goods customs warehouse owner.
2. The Cabinet of Ministers of Turkmenistan shall be free to determine the types of goods that may be stored in a customs warehouse.
3. Customs warehouses open and closed type can be used to store certain kinds of goods that require special storage conditions or which may cause harm to other products (specialized customs warehouses).
 


Article 176. Requirements for arrangement and location of customs warehouses



 

1. the premises and (or) outdoor areas intended for use as a customs warehouse shall be equipped in such a way as to ensure the preservation of goods exclude access by unauthorized persons (persons who are not employees of the warehouse, do not have any authority with respect to goods not belonging to the persons possessing such powers), as well as to ensure the possibility of conducting in respect of those goods for customs control. Location of customs warehouses shall be determined taking into account the interests of the trade organizations and other stakeholders.
2. In accordance with paragraph 1 of this article the State authorized body in the sphere of customs business sets mandatory requirements for arrangement and location of the facilities and (or) outdoor areas intended to be used as a bonded warehouse.
 


Article 177. The owner of a customs warehouse



 

1. The owner of a customs warehouse may be a legal entity of Turkmenistan has received a licence to operate a customs warehouse.
2. The owner of the customs warehouse provides storage of goods under customs control, in the cases and under the conditions laid down in this code.

3. relations between the owner of a customs warehouse persons placing goods in storage at customs warehouse, built on a contractual basis. Refusal to open customs warehouse owner from conclusion of the contract, if it is possible to carry out storage of goods is not allowed.
4. The owners of the customs warehouses may be the Customs authorities.
 


Article 178. Duties and responsibilities of the holder of a customs warehouse



 

1. the holder of a customs warehouse shall: 1) comply with the conditions and requirements established in this code regarding the storage of goods in a customs warehouse;
2) maintain stored goods and to submit to the Customs authorities reporting on storage of such goods;
3) to ensure the safety of goods in the customs warehouse;
4) ensure the impossibility of access by persons to stored goods without permission of a customs body;
5) pay customs duties and taxes in the case provided for in paragraph 2 of this article and shall also, in the case provided for in paragraph 1 of article 55 of this code, if the owner of a customs warehouse permission for internal customs transit.
2. the holder of a customs warehouse shall be responsible for the payment of customs duties and taxes in respect of goods stored in a customs warehouse, in case of loss or of extradition without the permission of a customs body. The owner of the customs warehouse is not responsible for the payment of customs duties and taxes only in case if goods are destroyed or lost due to accident, force majeure or natural waste products under normal storage conditions.


 



Article 179. Actions with the goods in the case of revocation of a licence to operate a customs warehouse in the case of cancellation of the license of the owner of a customs warehouse to operate the customs warehouse goods stored on its customs warehouse shall be subject to the premise for his account to another bonded warehouse within two months from the day following the day of cancellation. Customs warehouse owner must notify the persons placing goods in a customs warehouse, within three days from the date of cancellation of the licence of the owner of the customs warehouse. On the day following the day of the cancellation of the license of the owner of the premises of the customs warehouse of goods at the customs warehouse is not allowed.


 



Article 180. Storage of goods in customs warehouses of the Customs authorities



 

1. the Customs authorities of the customs warehouses are warehouses of open type and shall meet the requirements set by article 176 of the present code.
2. When storing goods in customs warehouses relationship between customs authorities and persons placing goods on customs warehouses shall be exercised in accordance with this code and the civil legislation of Turkmenistan.
The refusal of the customs authority of conclusion of the contract, if it is possible to carry out storage of goods is not allowed.
Acceptance of goods deposited by a customs body shall be certified by the person who posted the issuing goods at customs warehouse, paper on the form, determined by the authorized State body in the field of customs.
3. Rights, obligations and responsibility of the Customs authorities in connection with the exercise of these authorities, the storage of goods in customs warehouses are derived from the nature of the obligations in accordance with the General provisions on storage, provided by the civil legislation of Turkmenistan, taking into account the provisions laid down in this code.
The customs authority responsible for the payment of customs duties and taxes in the event of loss of the goods held in a customs warehouse, unless the goods destroyed or lost due to accident, force majeure or natural waste products under normal storage conditions.
4. For storage of goods in a customs warehouse of the customs authority, located in the border crossing point of Turkmenistan will be charged customs duty in accordance with Chapter 32 of the present code.
 (As amended by the law of Turkmenistan dated October 24, 2015-Statements of the Mejlis of Turkmenistan, г., no. 2015 _ calendar _) § 7. Tax-free Article 181. The content of the customs regime



 

1. Tax-free customs regime is designed to allow the foreign goods to customs territory of Turkmenistan vvezënnye, or the Turkmen goods sold at retail to individuals travelling outside the customs territory of Turkmenistan, directly in the stores of duty-free trade without payment of customs duties, taxes and without application of goods economic limitations and restrictions established by the legislation of Turkmenistan.
2. sale of goods referred to in the first part of this article, in the stores of duty-free trade takes place under customs control at the customs territory of Turkmenistan at crossing points on the State border of Turkmenistan.
3. When placing the goods under the customs regime of duty-free trade returns previously paid sums of import customs duties and taxes, if such a return is provided when the actual export of goods from the customs territory of Turkmenistan in accordance with this code.
 


Article 182. Conditions of placement of goods under a customs regime



 


1. Under the customs regime of duty-free trade can be placed any goods except commodities forbidden to be imported in Turkmenistan, export from Turkmenistan, illegal trafficking in the territory of Turkmenistan, as well as other goods, the list whereof shall be determined by the Cabinet of Ministers of Turkmenistan.
2. The declarant of goods placed under customs regime of duty-free shopping, could only be the owner of a duty-free shop. Duty-free shop owner can only be legal entity.
3. Placement of goods under customs regime of duty-free trade is permitted if: 1) products intended for sale in the duty-free shop opened in accordance with article 184 of the present code;
2) provided security for payment of customs duties and taxes in accordance with Chapter 29 of this code.
4. Goods used for the operation of duty-free shop, placing under customs regime of duty-free trade.
 


Article 183. DP requirements duty-free shop



 

1. the premises of the duty-free shop may consist of trading rooms, outbuildings, warehouses.
These premises should be equipped in such a way as to ensure the sale of goods exclusively in the trading halls of duty-free shop, as well as the safety of goods and the possibility of conducting customs control against them.
2. Authorized State body in the area of customs sets mandatory requirements for arrangement of warehouses, duty free shop unless such warehouses are located outside the border crossing points of Turkmenistan with respect to order provided for article 66 of this code.
3. Trading halls of duty-free shop shall be so arranged as to prevent the abandonment of goods purchased in a duty-free shop, in the customs territory of Turkmenistan, including by transmitting them for individuals who remain in the territory.
4. the premises of the duty-free shop are zones of customs control.
 


Article 184. The opening of a duty-free shop



 

The opening of duty-free shops is carried out in accordance with the procedure for establishing the regime at crossing points on the State border of Turkmenistan in the presence of registration or authorisation documents for the implementation of retail goods, if bound by their receipt provided for the legislation of Turkmenistan.
 


Article 185. Duties and responsibilities of the owner of the duty-free shop



 

1. a duty-free shop owner is obliged to: 1) comply with the requirements and conditions of the customs regime of duty-free trade;
2) comply with the requirements to the arrangement of duty-free shop;
3) preclude other uses of goods entering duty-free shop for implementation;
4) maintain the arrival of goods in duty-free shops and their realization in the specified store and submit statements to the Customs authorities;
5) store goods placed under customs regime of duty-free trade only in subsidiary premises and warehouses of duty-free shop;
6) pay customs duties and taxes in the cases provided by paragraph 2 of this article, as well as in the case of the first part of article 55 of this code, if the duty-free shop owner permission for internal customs transit;
7) to comply with the requirements established by the legislation of Turkmenistan in the sphere of trade and currency regulation, taking into account the peculiarities stipulated by this code;
8) in the event of the closure of duty-free shop notify customs body.
2. The owner of the duty free shop is liable for the payment of customs duties and taxes in respect of goods placed under customs regime of duty-free trade in the event of loss of foreign goods or their use for purposes other than sale in the duty-free shop at retail to individuals travelling outside the customs territory of Turkmenistan. The owner of the duty-free shop is not responsible for the payment of customs duties and taxes only in case if goods are destroyed or lost due to accident, force majeure or natural waste products under normal conditions of storage and implementation.
 
Article 186. Licensing of duty free shop licensing duty-free shop is carried out in accordance with the legislation of Turkmenistan.
 


Article 187. Actions with the goods in the event of the closure of duty-free shop



 



1. In the event of the closure of duty-free shop foreign goods placed under customs regime of duty-free trade, subject to placement under other customs regime within fifteen days from the day following the day of closure of the duty-free shop.

2. From the day following the day of closure of the duty-free shop, goods placed under customs regime of duty-free shopping, are considered for customs purposes as goods in temporary storage. The sale of such goods and other goods in duty-free shops are not allowed.

3. closure of duty-free shop does not exempt the holder from the duty free shop compliance and fulfilment of obligations laid down in this code.
 
Chapter 18. FINAL CUSTOMS REGIMES § 1. Re-import



 



Article 188. The content of the customs regime



 

1. reimportation is the customs regime that allows the goods previously exported from the customs territory of Turkmenistan shall be imported into the customs territory of Turkmenistan, in due time without payment of customs duties, taxes and without application of goods economic limitations and restrictions established by the legislation of Turkmenistan.
2. goods placed under customs regime of re-importation shall be regarded for customs purposes as released for free circulation.
 


Article 189. Conditions of placement of goods under a customs regime



 

1. Placement of goods under customs regime of re-import is permitted if: 1) upon exportation from the customs territory of Turkmenistan products have the status of goods in free circulation or processing products of foreign goods;
2) goods declared to the customs regime of reimports within three years from the day following the day specified goods crossing the customs border when they are exported from the customs territory of Turkmenistan. On a reasoned request of the person concerned, the authorized State body in the area of customs extends stated period for equipment used for construction, industrial, mining and other similar purposes, subject to all other provisions of this paragraph;
3) goods are in the same condition in which they were exported from the customs territory of Turkmenistan except for changes owing to natural wear and tear or natural waste under normal conditions of transportation, storage and use;
4) paid the amounts of import customs duties and taxes to be returned to the State budget of Turkmenistan reimporte goods.
2. Use of goods outside the customs territory of Turkmenistan with a view to profit, as well as committing to them the operations necessary to ensure their safety, including surgery to repair (except for overhaul and modernization), maintenance and other operations that are necessary for the preservation of consumer properties of the goods and maintain the goods in the condition in which they were on the day of their exportation from the customs territory of Turkmenistan do not prevent the placement of goods under customs regime of re-import, except when the repairs have resulted in an increase in the cost of goods compared to their value on the day of exportation.
3. Under the customs regime of re-importation may be placed goods once placed under other customs regimes.
 


Article 190. Refund of customs duties, taxes on reimporte products



 

1. in reimporte of the goods must be returned to the State budget of Turkmenistan amounts of import customs duties and taxes, if, in connection with the exportation from the customs territory of Turkmenistan, the amount of such duties, taxes not levied or returned.
2. the amounts of import customs duties and taxes are calculated according to the rules established by part 3 of article 130 of the present code for determining the amounts payable customs duties and taxes upon the release of the products for free circulation.
3. the amounts of the customs duties and taxes provided for in this article shall be charged by Customs authorities in the manner prescribed by this code for the collection of customs payments.
 


Article 191. The documents and information necessary for placing the goods under the customs regime of re-import



 

1. To obtain a permit for placement of goods under customs regime of re-import the declarant presents to the customs body information on the circumstances surrounding the exportation of goods from the customs territory of Turkmenistan, as well as information about operations to repair the goods, if such operations were carried out with the goods outside the customs territory of Turkmenistan.
2. To confirm the information specified in paragraph 1 of this article, the declarant shall submit to the Customs authorities of the customs declaration, adopted upon exportation of goods from the customs territory of Turkmenistan, the documents confirming the day crossing the customs border of the goods when they are exported, documents confirming compliance with the requirements of article 190 of this code, as well as other documents confirming the declared information.
 


Article 192. Refund of export customs duties for goods reimporte



 

1. Refund policies of export customs duties when the goods are imported into the customs territory of Turkmenistan in accordance with customs regulations of reimports not later than six months from the day following the day the goods crossing the customs border when they are exported from the customs territory of Turkmenistan.
2. Refund policies of export customs duties shall be performed by the Customs authorities in accordance with this code.
 


§ 2. Re-export

 


Article 193. The content of the customs regime



 


Reexport and customs regime under which goods previously vvezënnye on customs territory of Turkmenistan, exported from this territory without paying or returning of payments of customs duties, taxes and without application of goods economic limitations and restrictions established by the legislation of Turkmenistan.
 


Article 194. Conditions of placement of goods under a customs regime



 

1. Under the customs regime of re-export of foreign products are placed, including vvezënnye in the customs territory of Turkmenistan with violation of established in accordance with the legislation of Turkmenistan on the import bans.
Goods released for free circulation may be placed under customs regime of re-export, subject to the conditions provided by article 196 of the present code.
2. Under the customs regime of re-export may be placed goods previously placed under another Customs regime, in order to complete the customs regime in the manner prescribed by this code.
3. the laws of Turkmenistan and (or) international treaties to which Turkmenistan is a party may be set further conditions of placement of goods under customs regime of re-export.
 


Article 195. The application of customs duties and taxes on re-export of the goods



 

1. When re-export goods exemption from import duties and taxes shall be granted or refund policies is made if such exemption or refund provided upon completion of the action of the customs procedure under which the goods were in customs territory of Turkmenistan.
2. When goods re-exported export customs duties are not paid.
 


Article 196. The application of the customs regime of re-export of goods released for free circulation



 

1. Goods released for free circulation, for which it was established that on the day of the crossing of the customs border of Turkmenistan, they have defects or otherwise does not comply with the conditions of foreign trade transaction in quantity, quality, description or packaging, and for these reasons they are returned to the supplier or other person specified by him, may be placed under customs regime of re-export, if these goods: 1) not used and not repaired in Turkmenistan except when use of goods was necessary to discover the defects or other circumstances, problems returning the goods;
2) can be identified by the Customs authorities;
3) are exported within six months from the date of their release for free circulation.
On a reasoned request of the declarant, the period specified in this part may be extended by the customs body in accordance with the conditions of foreign trade transaction.
2. On re-export of goods in accordance with paragraph 1 of this article shall be effected recovery of payments of customs duties and taxes in accordance with Article 296 of the criminal code.


 



§ 3. The destruction of



 



Article 197. The content of the customs regime



 

The destruction of this customs regime is designed to allow the foreign goods to be destroyed under the customs supervision without payment of customs duties, taxes and without application of goods economic limitations and restrictions established by the legislation of Turkmenistan.
 


Article 198. Conditions of placement of goods under a customs regime



 

1. Destruction of goods shall be permitted if the goods being destroyed could not be restored to their original condition economically profitable way.
2. it is not allowed to destroy the following product categories: 1) cultural values;
2) species of animals and plants, endangered species, their parts and derivatives, except where destruction is required in order to prevent epidemics and epizootics;
3) goods taken by the Customs authorities as the collateral, up to terminating relations collateral;
4) seized goods or goods seized in accordance with the legislation of Turkmenistan;
5) other goods, the list whereof shall be determined by the Cabinet of Ministers of Turkmenistan.
3. Destruction of goods not allowed if: 1) can cause substantial harm to the environment or constitute a direct Wednesday or potential danger to life and health of people;
2) produced by the consumption of goods in accordance with their usual purpose;
3) may result in costs to the State authorities of Turkmenistan.
 


Article 199. Date and place of destruction



 

1. the period of destruction of goods shall be established by the customs body, based on the application of the declarant on the basis of time reasonably necessary to conduct operations to destroy this kind of goods declared in the manner and time required for transporting goods from their location in the place of destruction.
2. place the destruction of goods shall be determined by the declarant considering the requirements of the environmental protection legislation of Turkmenistan Wednesday.
 


Article 200. Application of customs regime destruction for items destroyed by accident or force majeure



 

1. The customs regime of destruction may be applied in respect of goods that were destroyed, lost or damaged by accident or force majeure.
2. If the premises destroyed or damaged goods under customs regime of destruction provisions of the first paragraph of article 198, and article 201 of the present code.
 


Article 201. Waste




 

1. In respect of waste resulting from the destruction of foreign goods subject to payment of customs duties, taxes, as if these wastes were imported to the customs territory of Turkmenistan in this State, except when the waste is exported from the customs territory of Turkmenistan or recycled in a condition unfit for further commercial use in the customs territory of Turkmenistan, and may not be restored to their original condition economically profitable way.
Waste in respect of which the payable customs duties, taxes, must be declared.
2. for the purposes of levying the customs duties and taxes wastes are treated as goods imported to the customs territory of Turkmenistan.
3. the responsibility for the payment of customs duties and taxes in respect of waste carries a declarant.
 


§ 4. Refusal in favour of the State



 



Article 202. The content of the customs regime



 

Refusal in favour of the State is the customs regime that allows the goods free of charge to the property of the State without payment of customs duties, taxes and without application of goods economic limitations and restrictions established by the legislation of Turkmenistan.


 



Article 203. Conditions of placement of goods under a customs regime



 

1. the refusal of the goods in favour of the State must not give rise to public authorities of Turkmenistan any costs that cannot be recovered due to the proceeds from the sale of goods.
2. Under the customs regime of denying the State may not be placed goods turnover which is prohibited in accordance with the legislation of Turkmenistan.


 



Article 204. Status of goods, from which a person refused in favor of the State



 

1. goods placed under customs regime of refusal in favour of the State, are the property of the State in accordance with this code.
2. Since the transfer of goods to the Customs authorities, from which a person waives in favor of the State, they have the status for customs purposes are in free circulation in the customs territory of Turkmenistan.
 


Article 205. Responsible for application of the customs regime



 

Responsibility for the legality of orders goods through their placement under customs regime of denying the State carries the declarant. The Customs authorities shall not reimburse any property claims of persons having authority with respect to goods from which the declarant refused in favor of the State.
 
Chapter 19. SPECIAL CUSTOMS REGIMES § 1. Moving supplies



 



Article 206. The content of the customs regime



 

Moving supplies and customs regime under which goods intended for use at sea (River) ships, aircraft and trains used for international carriage of passengers and/or goods as well as goods destined for sale to crew members and passengers of such marine (River) vessels, aircraft, moved across the customs border without payment of customs duties, taxes and without application of prohibitions and restrictions of an economic nature, established by the legislation of Turkmenistan.
 


Article 207. Conditions of placement of goods under a customs regime 1. Under a customs mode of moving supplies permitted placement of goods (hereinafter in this chapter-supplies):

1) required to ensure the normal operation and maintenance of marine (River) ships, aircraft and trains in transit or at stop-off points or parking (including fuel and lubricants);
2) intended for consumption by passengers and crew members aboard Sea (River) vessels, aircraft or passengers and employees of train crews in trains, whether sold these supplies or not;
3) intended for sale to passengers and crew members of sea (River) vessels, aircraft without consumption specified supplies on board these vessels.
2. Supplies shall be placed under customs regime of moving supplies regardless of the country of registration or nationality marine (River) ships, aircraft or trains.
3. Under the customs regime of moving supplies not allowed room for spare parts and equipment necessary to ensure the normal operation and maintenance of marine (River) ships, aircraft and trains in transit or at stop-off points or parking.
4. The customs regime of moving supplies applies to stores when you use marine (River) vessels for the purposes of the Merchant Navy, civilian aircraft and State aircraft, except for the use of vehicles by individuals for personal use.
 


Article 208. Conditions for exemption from payment of customs duties, taxes



 

1. For commodities imported to the customs territory of Turkmenistan supplies aboard marine (River), aircraft, import duties, taxes are not paid, provided that these supplies remain on board these vessels during their stay in the customs territory of Turkmenistan.

2. For commodities imported to the customs territory of Turkmenistan supplies located in trains and necessary to ensure the normal operation and maintenance of trains, as well as the intended for consumption by passengers of trains and workers train crews, customs import duties, taxes are not paid, provided that these supplies remain on the trains during their stay in the customs territory of Turkmenistan.
3. When placing foreign goods intended for sale to passengers and crew members of sea (River), aircraft without the purpose of their consumption on board these vessels under a customs mode of moving supplies to exemption from customs duties and taxes subject to sale the goods outside the customs territory of Turkmenistan taking into account the provisions of the third part of article 209 of this code.
4. Upon exportation from the customs territory of Turkmenistan supplies aboard marine (River), aircraft, export customs duties not paid, if the supplies are exported in quantities corresponding to the number of passengers and crew members, flight duration and sufficient to ensure the normal operation and maintenance of these courts, taking into account the available supplies on board these vessels.
5. Upon exportation from the customs territory of Turkmenistan supplies required for normal operation and maintenance of trains, as well as material intended for consumption by passengers of trains and workers train crews, export customs duties not paid, if the supplies are exported in quantity sufficient to ensure the normal operation and maintenance of the trains and necessary for consumption by passengers and members of train crews on the way with respect to supplies available in these trains.
6. Food can with permission of a customs body is temporarily unloaded, be transferred to other vessels, respectively, or in other trains, carrying out international carriage of passengers and goods, if the conditions referred to in this paragraph.
 


Article 209. Use of supplies

 
1. Food intended for consumption by passengers and crew members of sea (River) vessels, and supplies required for normal operation and maintenance of these courts may be consumed and used on these vessels during their stay in the customs territory of Turkmenistan in the number corresponding to the number of passengers and crew members, as well as duration, including during repair of marine (River) vessels, if crews at this time do not leave the ship.
2. When carrying out the planned landing of aircraft at one airport or multiple airports that are located in the customs territory of Turkmenistan supplies intended for normal operation and maintenance of these courts, and supplies intended for consumption by the crew and passengers while aircraft landing points and during flights between them, can be used during aircraft landing points and during flights between them.
3. Food intended for sale to passengers and crew members of aircraft without a purpose of their consumption on board these vessels can be sold while the aircraft on customs territory of Turkmenistan provided that their sale is made on board these vessels.
4. Food intended for consumption by passengers of trains and workers train crews and supplies required for normal operation and maintenance of these trains can be consumed and used for these trains in their way or at stop-off points or parking on customs territory of Turkmenistan in the number corresponding to the number of passengers and employees of train crews, as well as the duration and time.
5. The Customs authorities shall have the right to oblige the carrier to take the measures necessary to ensure compliance with the conditions of use of the supplies provided for in this paragraph, while marine (River) ships, aircraft or trains in the customs territory of Turkmenistan. By the decision of the customs body on premises in which to store supplies, may be imposed Customs seals.
 


§ 2. Other special customs regimes



 



Article 210. Other special customs regimes



 

Other special customs regimes are established in respect of the following goods conveyed across the customs border of Turkmenistan: 1) goods exported from the customs territory of Turkmenistan and intended to ensure the operation of embassies, consulates, missions to international organizations and other official representative offices of Turkmenistan abroad;
2) of goods conveyed across the customs border and intended for the prevention and elimination of natural disasters and other emergencies, including goods intended for free distribution to those affected by emergencies, and goods necessary for the conduct of rescue and other urgent works and functioning emergency rescue units;

3) Turkmen goods moved between the Customs authorities through the territory of a foreign State;
4) other types of goods, as defined by the Cabinet of Ministers of Turkmenistan.
 


Article 211. Special customs regimes, procedures and conditions for placing the goods under special customs regimes

 
1. Special customs regimes provide the full release of goods from customs duties, taxes, and failure to apply to them the economic limitations and restrictions established by the legislation of Turkmenistan.
2. Refund policies of customs duties and taxes when placing goods under special customs regimes is not made, except when elected the special customs regime changed to the customs regime of exports.
3. The Cabinet of Ministers of Turkmenistan may be determined by other requirements and conditions for placing the goods under special customs regimes.
 
SUBSECTION 3. SPECIAL CUSTOMS PROCEDURES Chapter 20. MOVING VEHICLES Article 212. Customs regimes applying to vehicles vehicles moved across the customs border of Turkmenistan in accordance with customs regimes for temporary import or temporary export in the manner provided for in this chapter.
 
Article 213. Temporary importation of vehicles 1. Temporary importation of means of transport to the customs territory of Turkmenistan with full exemption from customs duties and taxes allowed in cases where: 1) the vehicle is registered for a foreign person and (or) on the territory of a foreign State;
2) vehicle are imported to the customs territory of Turkmenistan and is used by a foreign person, except when the vehicle used by the person of Turkmenistan, duly authorized by this foreign person;
3) vehicle in the customs territory of Turkmenistan is not used in internal traffic;
4) if the vehicle after importation into the customs territory of Turkmenistan transferred in rent (if the vehicle is imported as a leased, subletting), except in the case of a lease (sublease) concluded with a view to the completion of the transport operation through the immediate removal of the vehicle.
2. The Cabinet of Ministers of Turkmenistan shall be entitled to determine the cases of temporary importation of means of transport to the customs territory of Turkmenistan with full exemption from customs duties and taxes, if temporarily/vehicle used by a person of Turkmenistan or registered face Turkmenistan, and if other conditions envisaged in paragraphs 1-4 of the first paragraph of this article are not complied with, provided that, during the period of temporary importation of the vehicle ownership of the vehicle is not transferred to the person.
3. In cases where a full exemption from customs duties and taxes, shall not apply, in accordance with paragraphs 1 and 2 of this article, and if not complied with the conditions under which the total exemption from customs duties and taxes in respect of motor vehicles applied partial release from payment of customs duties, taxes in the manner prescribed by this code in respect of temporarily imported goods.
4. the customs regime of temporary importation in respect of motor vehicles completes their reverse exportation within the time limits provided for by article 214 of the present code. With permission of a customs body of the customs regime of temporary admission in respect of temporarily imported vehicles may also be completed according to the rules established by article 159 of this code to complete the customs regime of temporary importation of goods.
 
Article 214. The timing of temporary importation of vehicles 1. Re-exportation of the vehicle imported temporarily must be carried out immediately after the completion of the transport operation, for the Commission of which it has been temporarily imported.
2. in exceptional cases, in order to implement customs control the customs body may establish a period of temporary importation of the vehicle on the basis of statements by the carrier and taking into account all the circumstances related to the implementation of the intended transport operation.
On a reasoned request of the person concerned, the customs authority extends the originally prescribed period of temporary importation.
 


Article 215. Operations with temporarily vvezënnymi temporarily vehicles vvezënnymi vehicles allowed the Commission of ordinary maintenance operations or repairs that were required on their way to the customs territory of Turkmenistan or use in the territory.


 



Article 216. The temporary export of vehicles

 
1. The temporary export of the vehicle is permitted, provided that the vehicle is in free circulation in the customs territory of Turkmenistan and Turkmenistan face, except in the case provided for in paragraph 3 of this article.
2. The temporary export of vehicles, customs duties, taxes are not levied.

3. the temporary export of vehicles previously temporarily imported into the customs territory of Turkmenistan with a partial exemption from customs duties and taxes, if the temporary export is carried out by a person in Turkmenistan, which the vehicle does not belong to the legal owners, regardless of whether the vehicle is registered outside Turkmenistan face or not. When the customs regime of temporary importation in respect of these vehicles used in part payment of customs duties and taxes until the completion of the actions of this regime in accordance with the rules established by article 159 of the criminal code.
4. The temporary export of the vehicle shall be allowed regardless of the person and for what purposes it will be used outside the customs territory of Turkmenistan.
 


Article 217. The timing of temporary export of vehicles



 

The timing of temporary exportation of vehicles shall not be restricted.
 
Article 218. Re-import temporarily exported vehicles 1. When you reverse the import into the customs territory of Turkmenistan temporarily removed the vehicle, customs duties, taxes are not paid, if the vehicle has not been outside the customs territory of Turkmenistan on processing operations, with the exception of: 1) operations on repair, maintenance and other operations necessary to ensure its preservation and exploitation, as well as to maintain it in the condition in which it was on the day of placement under customs regime of temporary exportation;
2) operations manual, including major repairs carried out to restore the vehicle after it was damaged by accident or force majeure, which occurred outside the customs territory of Turkmenistan.
2. If a vehicle that produced repair and (or) other operations outside the customs territory of Turkmenistan, shall not be subject to exemption from duties and taxes, in accordance with paragraph 1 of this article in respect of the specified vehicle applies partial release from payment of customs duties and taxes with respect to the order, stipulated by article 152 of this code with regard to levying the customs duties and taxes upon importation of processed products in accordance with the customs regime of processing outside the customs territory.
In determining the value of the processing costs of removing the vehicle to the place of processing and back are ignored if such a move is linked to the implementation of the international transport of goods or passengers.
 
Article 219. Changing customs temporary export 1. In respect of temporarily exported vehicles is allowed to change the customs regime of temporary exportation customs regime of exports or other customs regime in compliance with the requirements and conditions laid down in this code.
2. In the case of a transfer of ownership of the alien temporarily recovered the vehicle person quarantined this vehicle under customs regime of temporary exportation, is obliged to change the customs regime of temporary exportation customs regime of exports.
3. temporary exportation customs regime Change is allowed without the actual presentation of the vehicle at the customs body.
 
Article 220. The temporary import and export of equipment and spare parts 1. Temporarily imported vehicle with special equipment for the loading, unloading, handling and protection of cargo, regardless, can it be used separately from the vehicle or not, is subject to conditional full exemption from customs duties and taxes.
2. temporarily imported spare parts and equipment, which are intended for repair, maintenance or operation of the vehicle, shall be suspended to the full exemption from customs duties and taxes.
3. Temporarily exported spare parts, intended for use in the repair or maintenance temporarily removed in order to replace vehicle parts and equipment which are built into the vehicle recovered temporarily, when their temporary exportation from the customs territory of Turkmenistan shall be conditional to full exemption from export duties.
4. import into the customs territory of Turkmenistan built in spare parts and equipment is allowed with full exemption from import duties and taxes applicable to the customs regime of re-importation.
 


Article 221. Customs clearance of vehicles, spare parts and equipment



 

1. Customs clearance of vehicles, spare parts and equipment in a simplified manner in the place of their arrival in the customs territory of Turkmenistan or place of departure from this territory.
Customs clearance of vehicles produced in the locations of customs authorities in the course of their work.

2. Customs clearance of vehicles the customs authority accepts as respectively the entry or exit of the Declaration standard documents of the carrier provided for in international treaties to which Turkmenistan is a party, if they contain information about the vehicle, its cargo en route, needed, on crew and passenger information on the purpose of the importation (exportation) of the vehicle and (or) the designation of the spare parts and equipment, which have been moving to repair or operation of the vehicle.
If the submitted standard documents carrier did not contain all the necessary information, missing information shall be communicated to the Customs authorities by submitting an entry or exit, respectively, of the Declaration on the form, determined by the authorized State body in the field of customs. While the carrier's documents submitted shall be considered as an integral part of the Declaration of entry and exit, respectively.
A customs body shall not have the right to require submission of other information.
Entry or exit Declaration is submitted to the customs body carrier respectively when entering the vehicle to customs territory of Turkmenistan or its check-out outside this territory.
3. The premises of vehicles under customs regime of temporary import or temporary export in cases stipulated by part one of article 213, article 216 article 218 and part one of the present Code shall be carried out upon presentation of the Declaration of entry and exit, respectively.
In other cases, Declaration of vehicles must be tested according to the rules established by Chapter 11 of this code.
If the spare parts and equipment moved across the customs border of Turkmenistan at the same time as the vehicle in accordance with article 220 of the present Code, allowed the statement of information about them in the entry or exit of the declaration provided for this vehicle.
4. If the requirements for documents submitted to the customs authority when entering or leaving vehicles, defined by international treaties to which Turkmenistan is a party, for customs purposes apply documents covered by these treaties to which Turkmenistan is a party.
5. If the vehicle has not been reported to any customs regime as the goods for customs purposes since the customs clearance of the vehicle it is regarded as placed under customs regime of temporary importation respectively or temporary export, which entails the duty of individuals to abide by the terms of these customs regimes.
6. customs clearance built in spare parts and equipment imported into the customs territory of Turkmenistan shall be made by rules of customs clearance of goods imported under the customs regime of re-importation.
7. Replacement and not brought back from the customs territory of Turkmenistan spare parts and equipment are subject to the release for free circulation or placement under other customs regime in compliance with the requirements and conditions laid down in this code.
 
Article 222. Movement across the customs border of Turkmenistan marine (River) vessels and aircraft used for international carriage of goods and passengers 1. Marine (River) vessels, in addition to the military temporarily exported from the customs territory of Turkmenistan with a view to their use for fishing of aquatic biological resources, the exploration and exploitation of mineral and other non-living resources of the seabed and its subsoil, pilotage, search, salvage and towing operations, lifting the sunken into the sea property, water, underwater engineering and other similar works, sanitary, quarantine and other monitoring, protection and preservation of the marine Wednesday , for the conduct of marine scientific research in educational, sporting and cultural purposes, and for other purposes related to trade and seafaring, and moved across the customs border of Turkmenistan when their temporary export and reimport to the rules established by this chapter, except for the sea or river vehicles, carried by individuals for personal, family or other purposes not connected with entrepreneurial activity.
2. Aircraft except military aircraft not used for international transport of goods and passengers, moved across the customs border of Turkmenistan when their temporary export and reimport to the rules established by this chapter.
 


Chapter 21. MOVEMENT OF GOODS



PHYSICAL PERSONS



 



Article 223. Movement of goods by natural persons for personal use 1. Goods intended for the personal, family and other not connected with entrepreneurial activity needs of individuals (hereinafter-for personal use), such persons are moved across the customs border of Turkmenistan in accordance with the provisions of this chapter, and in part not regulated by this chapter, in accordance with the General procedure established by the present code.
2. the purpose of the goods is determined by the Customs authorities on the basis of statements made by a natural person on goods conveyed across the customs border of Turkmenistan, the nature of the goods and their quantity, as well as the frequency of moving goods across the customs border of Turkmenistan.

3. the order of movement of natural persons across the customs border of Turkmenistan of goods for personal use includes: 1) full exemption from customs duties and taxes;
2) application of customs duties and taxes;
3) simplified procedure for customs clearance;
4) applied to goods economic limitations and restrictions established by the legislation of Turkmenistan;
5) non-use conditions mandatory confirmation of conformity (certification) of goods, unless otherwise prescribed by the legislation of Turkmenistan.
4. for the purposes of the application of this chapter under vehicles refers to motor vehicles and trailers, marine (River) vessels and aircraft together with spare parts and their normal accessories and equipment, imported or exported by individuals for their personal use only.
(As amended by the Act of August 4, 2012-Statements of the Mejlis of Turkmenistan, 2012, no. 3, art. 69) article 224. Import and export of goods and means of transport for private use, and the application of customs duties and taxes in respect of such goods and means of transport



 

1. full exemption from customs duties and taxes shall be granted if the value and/or quantity of the goods imported to the customs territory of Turkmenistan, with the exception of vehicles does not exceed the cost and (or) the quantitative limits laid down in the legislation of Turkmenistan.
With respect to goods, the cost and (or) the number of which exceeds the established limits, part of such excess as well as in respect of motor vehicles applied customs duties and taxes in accordance with the legislation of Turkmenistan.
2. The Cabinet of Ministers of Turkmenistan shall be free to determine the cases where applicable total exemption from customs duties and taxes on goods imported by natural persons to resettle them for permanent residence, the goods imported by refugees and internally displaced persons, as well as in relation to the inherited property.
3. commodities imported to the customs territory of Turkmenistan and exported from this territory in accordance with this clause shall be regarded for customs purposes as released for free circulation or exported under the customs export regulations.
4. the provisions of this article shall not apply to goods temporarily imported (exported) and back exported (imported) individuals.
 


Article 225. Temporary importation of goods by natural persons

 
1. In respect of goods temporarily imported into the customs territory of Turkmenistan by foreign natural persons are granted full exemption from customs duties and taxes, if these goods are imported by them solely for their personal use during the period of their temporary stay in the customs territory of Turkmenistan.
2. Exemption from customs duties and taxes referred to in paragraph 1 of this article applies to foreign individuals owned or rented or made otherwise temporary use vehicles that are imported into the customs territory of Turkmenistan at the same time with the entry of a foreign person either before or after such entry.
Vehicles moved by natural persons for the transportation of persons for a fee or for the industrial or commercial transport of goods are moved across the customs border, in accordance with the rules laid down by Chapter 20 of this code.
3. In cases where goods temporarily exported must be declared in writing in accordance with paragraph 2 of article 228 of this code, the period of temporary importation is established by the customs body on the basis of statements by foreign physical person taking into account the duration of its stay in Turkmenistan and the deadlines set by the Cabinet of Ministers of Turkmenistan in accordance with part fourth of this article.
On a reasoned request of a foreign natural person established by the customs body of the period of temporary importation may be prolonged with taking into account the deadlines established by the Cabinet of Ministers of Turkmenistan in accordance with part fourth of this article.
4. The Cabinet of Ministers of Turkmenistan have the right to set deadlines for the temporary importation procedure for certain types of goods, including vehicles imported temporarily by foreign natural persons on the territory of Turkmenistan.
5. temporarily vvezënnye goods, including vehicles, can be taken back from the customs territory of Turkmenistan through any customs authority. When imported temporarily re-exportation of goods, customs duties are not levied taxes, prohibitions and restrictions of an economic nature, established by the legislation of Turkmenistan, shall not apply.
6. goods, including vehicles, temporarily vvezënnye by foreign natural persons specified in Chapter 23 of this code, may be disposed of in the territory of Turkmenistan. While the duty of Declaration and payment of export customs duties and taxes for temporarily alienated vvezënnye goods, including vehicles, if the amount of such duties, taxes not levied when their temporary admission rests with their acquirer.
7. Re-exportation temporarily imported goods, including vehicles, could not be carried out if they:

1) seriously damaged by accident or force majeure;
2) disposed of in the territory of Turkmenistan in accordance with part six of this article.
8. Individuals may temporarily import vehicles, provided that the vehicles are registered in the territory of a foreign State and in aggregate terms of temporary importation shall not exceed six months within one calendar year in respect of each vehicle temporarily imported.
 


Article 226. The temporary export of goods by natural persons



 

1. Individuals may be temporarily exported from the customs territory of Turkmenistan goods including vehicles for personal use for the term of his temporary stay in the territory of a foreign State and bring them back with full exemption from customs duties and taxes.
2. On application by a physical person customs authority carries out the identity of the temporarily exported goods, if such identification will help them reverse the import with full exemption from import duties and taxes. The identification of the goods indicated in the customs declaration, a copy of which is returned to the individual. The absence of such identification does not preclude reverse import of goods by natural persons with full exemption from import duties and taxes.
 


Article 227. Customs clearance of goods carried by individuals for personal use



 

1. customs clearance of goods carried by individuals for personal use is made in accordance with the procedure determined by the Cabinet of Ministers of Turkmenistan in accordance with this code.
2. goods, including vehicles, moved by natural persons for personal use, shall be placed on temporary storage warehouse in the following cases: 1) at the request of these persons;
2) if immediate customs clearance and (or) payment of customs duties and taxes is not possible for reasons beyond the control of the Customs authorities.
3. Temporary storage of goods is carried out in the manner provided for in Chapter 10 of this code, and for the account of the person whose products placed at the temporary storage warehouse.
 


Article 228. Declaring of goods by natural persons



 

1. Declaration of the goods carried by individuals in carry-on baggage and accompanied baggage, produced by them during their journey through the State border of Turkmenistan.
2. Declaration in written form subject to goods, including means of transport: 1) moved by natural persons in unaccompanied baggage;
2) sent addressed to natural persons for personal use, with the exception of goods transmitted in international mail;
3) which is limited in accordance with the legislation of Turkmenistan or the cost and (or) the number of which exceeds the restrictions imposed on movement across the customs border of Turkmenistan with full exemption from customs duties and taxes;
4) the export of which is restricted in accordance with the legislation of Turkmenistan;
5) mandatory declaration in writing which withdrawal provided for by the legislation of Turkmenistan;
6) vehicles.
3. In cases not specified in part 2 of this article, goods declared orally.
An individual may, at its request, to declare in writing, goods transported through the customs border and not subject to mandatory declaration in writing.
4. In the cases and in the manner determined by the authorized State body in the field of customs, Declaration of the goods to be declared orally, is produced by an action, indicating that in carry-on baggage and accompanied baggage of the natural person does not contain goods subject to Declaration in written form (Declaration in tacit form). To this end, the crossings are places for the passage of individuals, specially labeled in such a way that the person could make the choice of the form of Declaration of goods. Passage of a natural person through a specially designated place for the passage of persons not in carry-on baggage or accompanied baggage goods subject to Declaration in written form, is seen as a statement by the customs authority does not have the specified person of goods subject to Declaration in written form.
5. goods of a minor under the age of sixteen years shall be declared by one of the parents, adoptive parent, guardian or caregiver, its maintainer, and when organized exit (entry) and opposite the entrance (departure) groups of minors unaccompanied by their parents, adoptive parents, foster parents or guardians-the leader of such a group.
6. In respect of goods conveyed across the customs border in unaccompanied baggage, the customs declaration shall be lodged with the importation of goods into the customs territory of Turkmenistan during the periods referred to in article 79 of the present code and withdrawal-simultaneously with the presentation of goods to a customs body.
Goods transported through the customs border in unaccompanied baggage may be declared a person transferring goods, or other person acting under a power of attorney a person moving goods.

Goods in unaccompanied baggage of a minor under the age of 16 years to be declared one parent, adoptive parent, guardian or trustee or person acting under a power of attorney.
 


Article 229. Payment of customs duties, taxes, individuals

Customs duties, taxes paid by individuals for declaration of goods, including vehicles, in writing.
 


Article 230. Customs value of goods being carried by individuals



 

1. The customs value of the goods is declared a natural person transferring goods, in their Declaration. To confirm the declared value of an individual may be checks, invoices and other documents certifying acquisition of declared goods and their value.
2. Goods imported by natural persons into the customs territory of Turkmenistan customs value does not include the cost of delivery to the place of entry into the customs territory of Turkmenistan.
3. In the absence of documents and data confirming correctness of determination of the customs value declared by a natural person, the customs authority may independently determine customs value of goods on the basis of price information available to the customs body.
 


Article 231. Spare parts and fuel for vehicles, carried by individuals



 

1. spare parts needed to repair vehicles temporarily imported by individuals into the customs territory of Turkmenistan may temporarily be imported with full exemption from customs duties and taxes for a period not exceeding the period of temporary importation of means of transport.
2. Fuel for vehicles located in tanks envisaged construction vehicles being moved across the customs border of Turkmenistan individuals can be imported into the customs territory of Turkmenistan or exported from this territory without payment of customs duties and taxes.
 
Chapter 22. MOVEMENT OF GOODS by international mail Article 232. International mail 1. For the purposes of the application of this chapter under international mail refers to mail taken to forward outside the customs territory of Turkmenistan originating in the customs territory of Turkmenistan or transiting through the territory. International postal items include: 1) letter (simple, customised, with declared value);
2) postcards (simple, custom);
3) packages and special "m" bags (simple, custom);  
4) secograms (simple, custom), aèrogrammy;
5) small packages (customized);
6) parcels (ordinary, with declared value).
2. International postage may not be issued to the enterprises of postal communication of their recipients or sent outside the customs territory of Turkmenistan without the permission of a customs body.
3. internal customs transit Procedure applies to international mail in the manner determined by the authorized State body in the area of customs matters in consultation with the authorized State body in the field of communications on the basis of requirements and restrictions set forth in this code.  
 
Article 233. Prohibitions and restrictions when sending goods by international mail 1. Is not allowed by international mail forwarding of goods: 1) forbidden to import into the customs territory of Turkmenistan or export from that territory in accordance with the legislation of Turkmenistan;
2) Nonmailable in accordance with the acts of the Universal Postal Union.
2. In respect of goods that are restricted to the import into the customs territory of Turkmenistan or to export from that territory in accordance with the legislation of Turkmenistan or the international treaties of Turkmenistan, recipients or senders specified goods or persons acting on their behalf, are required to provide customs clearance required permits, licences, certificates and other documents confirming compliance with these restrictions.
3. In relation to the goods sent by international mail, do not apply prohibitions and restrictions of an economic nature, established by the legislation of Turkmenistan, in the following cases: 1) if the value and/or quantity of the goods does not exceed the limits established by the legislation of Turkmenistan;
2) If goods are sent to the address of individuals and intended for personal use;
3) in other cases defined by the Cabinet of Ministers of Turkmenistan.
4. Withdrawal of goods prohibited and/or restricted by international mail forwarding, as well as management are made by Customs authorities in accordance with this code, and in part not governed by them, in accordance with the procedure determined by the Cabinet of Ministers of Turkmenistan.
 
Article 234. Customs clearance of goods transmitted in international mail 1. Customs clearance of goods transmitted in international mail, accompanied by the documents provided by the acts of the Universal Postal Union, is manufactured in accordance with the present code with the peculiarities of this chapter.

2. Customs clearance of goods transmitted in international mail shall be made a matter of priority and as soon as possible, which may not exceed three days.
3. Customs clearance of goods transmitted in international mail, is carried out by a customs body, within the zone of activity whereof is positioned place international mail exchange.
4. If all information required by the Customs authorities for customs purposes are contained in documents stipulated by the acts of the Universal Postal Union and the accompanying international mail, a separate customs declaration is not required, except as provided by paragraph 5 of this article.
5. Declaring of goods by filing a separate customs declaration is required if: 1) with respect to goods subject to limitations established by the legislation of Turkmenistan, except where goods intended for the personal, family, household and other not connected with entrepreneurial activity needs, sent to the address of individuals;  
2) imported to the customs territory of Turkmenistan products are designed to be placed under customs regime of not providing for the release of goods for free circulation;
3) international mail is sent by a legal entity from the customs territory of Turkmenistan or the address of a legal person on the territory of Turkmenistan;
4) goods intended for industrial and other business activities and sent to an individual from the customs territory of Turkmenistan or the address of a natural person on the territory of Turkmenistan.
6. Customs clearance of goods in respect of which should be made a separate customs declaration in accordance with paragraph 5 of this article may be carried out by the Customs authorities, within the zone of activity of which are recipients or senders, in the manner determined by the authorized State body in the area of customs matters in consultation with the authorized State body in the field of communications.
7. Customs clearance of goods exported from the customs territory of Turkmenistan in international mail, in respect of which should be made a separate customs declaration in accordance with paragraph 5 of this article, produced their senders or by persons acting on their behalf, before delivery of the goods to the enterprises of postal communication to send.
 
Article 235. Customs inspection and customs clearance of international mail 1. Postal enterprises upon the request of the customs bodies shall be obliged to bring international mail for customs inspection and customs clearance. The order of presentation of goods to customs inspection and conduct customs clearance of international mail shall be determined by the authorized State body in the field of customs.
2. The Customs authorities shall not require the presentation of the following types of imported postal items: 1) postcards and letters;
2) literature for the blind.
When there are reasonable grounds for believing that the listed mail contains prohibited or restricted goods to be imported into the customs territory of Turkmenistan, as well as during customs inspection or customs inspection through selective or random checks, the Customs authorities may require the presentation of these mailings.
3. When carrying out customs inspection or customs inspection in the maximal degree used technical means of customs control.
 
Article 236. Customs duties and taxes applicable to goods transmitted in international mail 1. Customs duties and taxes in respect of goods sent by international mail, is paid if rate and (or) the number of such goods does not exceed the norms established by the legislation of Turkmenistan.
2. customs duties, taxes on products that do not require submission of a separate customs declaration shall be calculated and shall be charged by Customs authorities of carrying out customs formalities in the field of international mail exchange. Determination of the amounts of customs duties and taxes is based on information about the value of the goods referred to in the documents stipulated by the acts of the Universal Postal Union and used for customs purposes. Regarding international mail with a declared value sum of customs duties and taxes are calculated on the basis of the declared value only if it exceeds the value specified in the documents used for customs purposes.

International mail containing items on which customs authorities assessed customs duties, taxes, are issued to the recipients in the field of international mail exchange only after receipt of the postal company the full amount of customs duties and taxes. The collection of customs duties and taxes is based on remittance mail stationery, compiled by a customs officer. Paid sums of customs duties and taxes, shall be transferred to the account of a customs body, načislivšego them, after the issue of the international mail recipient. Mail order payment is carried out at the expense of the person, uplačivaûŝego customs, taxes. Letterheads, postal money transfers are available to the Customs authorities for free.
3. In case of loss of international mail, their extradition to the recipient without authorization of the customs authority responsible for the payment of customs duties, taxes, carry enterprise of postal service, lost or issuing these mailings.
4. Calculation of customs duties, taxes and their payment in respect of the goods listed in part five article 234 of this code, shall be made in the manner prescribed by section III of this code.
 
Article 237. Transit of international mail customs clearance of international mail, transited through the territory of Turkmenistan.
 
Chapter 23. MOVEMENT OF GOODS by INDIVIDUAL CATEGORIES of FOREIGN PERSONS Article 238. The scope of this chapter, the provisions of this chapter apply in respect of goods conveyed across the customs border of Turkmenistan diplomatic representations, consulates and other official representative offices of foreign States, international organizations, personnel of these missions, agencies and organizations, as well as in respect of goods intended for personal and family use of certain categories of foreign persons benefiting from the privileges and/or immunities on customs territory of Turkmenistan in accordance with international treaties to which Turkmenistan is a party.


 



Article 239. Movement of goods by the diplomatic missions of foreign States



 

Diplomatic missions of foreign States located in the territory of Turkmenistan may import into the customs territory of Turkmenistan and exported from this territory intended for official use of representations of goods with exemption from customs duties, taxes and without application of goods economic limitations and restrictions established by the legislation of Turkmenistan.
 
Article 240. Movement of goods by the head of the diplomatic mission of a foreign State and members of the diplomatic staff of the Mission of a foreign State, the members of their families 1. The head of the diplomatic mission of a foreign State and members of the diplomatic staff of the Mission of a foreign State, as well as living together with them, their families may import into the customs territory of Turkmenistan products intended for their personal and family use, including for the initial installation, and exported outside the customs territory of Turkmenistan products intended for their personal and family use, with exemption from customs duties and taxes and without application of goods economic limitations and restrictions established by the legislation of Turkmenistan.
2. the personal baggage of diplomatic representation of foreign heads of State, members of the diplomatic staff of the Mission of a foreign State, as well as living together with their family members shall be exempt from Customs examination, unless there are serious grounds for presuming that it contains products that are not intended for personal and family use, or import into or export from Turkmenistan Turkmenistan legislation of Turkmenistan, which is prohibited by international treaties of Turkmenistan or regulated by quarantine regulations.
If there are ground customs inspection should be carried out only in the presence of the persons referred to in this article or their authorized representatives.
 
Article 241. Movement of goods by the members of the administrative and technical staff of a diplomatic mission of a foreign State, the members of the administrative and technical staff of a diplomatic mission of a foreign State and living together with them, their family members, may import into the customs territory of Turkmenistan destined for the initial acquisition of goods with exemption from customs duties, taxes and without application of goods economic limitations and restrictions established by the legislation of Turkmenistan.
 


Article 242. Spread customs privileges granted to members of the diplomatic staff of the Mission of a foreign State, the members of the administrative, technical and maintenance staff



 


On the basis of a special agreement with a foreign State, the customs facilities provided for in this code for members of the diplomatic staff of the Mission of a foreign State, can be distributed to the members of the administrative, technical and maintenance staff of the diplomatic mission, as well as to members of their families not residing permanently in Turkmenistan and are not nationals of Turkmenistan, on the basis of the principle of reciprocity in respect of each individual of a foreign State.
 
Article 243. Movement of goods consular institutions of foreign States and their members of personnel 1. Consular institutions of foreign countries, consular officials of foreign States, including the head of the consular office of a foreign State, and consular employees of foreign States, as well as to members of their families will enjoy customs privileges envisaged in this code to diplomatic missions of foreign States or relevant personnel of diplomatic missions of foreign States.
2. On the basis of a special agreement with a foreign State to workers of the attendants of the consular institutions of foreign States, as well as to members of their families residing in Turkmenistan and are not nationals of Turkmenistan, on the basis of the principle of reciprocity in respect of each individual of a foreign State may be granted customs concessions provided by the present Code, the members of the staff of the diplomatic mission of a foreign State.
 
Article 244. Move diplomatic mail and consular bags of foreign States through the customs border of Turkmenistan 1. Diplomatic mail and consular valise of foreign States, moved across the customs border of Turkmenistan are not subject to either opened or detained. If there are serious grounds for presuming that the consular valize contains documents and (or) products that are not listed in part 5 of this article, the customs authority may require that the consular bag was opened by authorized persons represented by the foreign State in the presence of an official of a customs body. In case of cancellation of autopsy consular valise returns to the place of departure.
2. All components of the diplomatic mail and consular valizu should have visible external signs that indicate the nature of these places.
3. the diplomatic post and consular bag may be entrusted to the captain of the Sea (River) a ship or the Commander of an aircraft, en route to the port or airport arrival which allowed. The captain of the Sea (River) a ship or the Commander of an aircraft must be equipped with an official document indicating the number of packages constituting the diplomatic mail and consular valizu, he is not considered to be diplomatic or consular courier. Diplomatic mission or consular post may send one of its employees to take the diplomatic mail and consular valizu directly and freely from the captain of the Sea (River) a vessel or aircraft commander.
4. If the diplomatic post or consular bag is delivered to the vehicle of a foreign country directly to the diplomatic mission or consular post, diplomatic mail and consular bag shall be formalised by the border customs office.
5. the pouch may contain only diplomatic documents and goods intended for official use, and the consular bag-only official correspondence and documents or goods that are intended for official use.
 
Article 245. Customs privileges to foreign diplomatic and consular couriers foreign diplomatic and consular couriers may import into the customs territory of Turkmenistan and exported from this territory the goods intended for their personal and family use, on the basis of the principle of reciprocity in respect of each separate foreign State exemption from customs inspection, customs duties, taxes and without application of goods economic limitations and restrictions established by the legislation of Turkmenistan.
 
Article 246. Customs privileges for representatives and members of the delegations of foreign States to representatives of foreign States, members of parliamentary and Government delegations, as well as on the basis of reciprocity to members of delegations of foreign States who come to Turkmenistan to participate in international negotiations and international conferences and meetings or other official missions, the customs facilities provided for in this code for members of the diplomatic staff of the Mission of a foreign State. The same benefits granted to members of the families accompanying the above-mentioned persons.
 


Article 247. Movement of goods by the members of the diplomatic staff, consular officials, and members of the delegations of foreign States, transit through the territory of Turkmenistan



 


Members of the diplomatic staff of the Mission of a foreign State and the consular officials of the consular institution of a foreign State, the members of their families, persons referred to in article 246 of the present Code, transiting through the territory of Turkmenistan, will enjoy customs privileges envisaged in this code for members of the diplomatic staff of the mission.
 


Article 248. Customs facilities for international, interstate and intergovernmental organizations, representative offices of foreign States in them, as well as for the personnel of those organizations and missions



 

Customs privileges for inter-State and intergovernmental organizations international, representative offices of foreign States in them, as well as for the personnel of those organizations and missions and members of their families shall be determined by the relevant international treaties to which Turkmenistan is a party.
 
Chapter 24. MOVEMENT OF GOODS by PIPELINE and POWER TRANSMISSION LINES Article 249. The scope of this chapter, the movement of goods across the customs border of Turkmenistan pipeline transport and electricity transmission lines is carried out in accordance with the provisions of this chapter, and in part not regulated by this chapter, in accordance with the General procedure established by the present code.
 
Article 250. Import and export of goods moved by pipeline 1. Importation to the customs territory of Turkmenistan and the exportation from this territory of goods moved by pipeline shall be admitted after the acceptance of the customs declaration by a customs body and release of goods in accordance with the conditions of a declared customs regime within it.
2. When submitting the actual presentation of goods customs declaration is not required.
3. For commodities imported to the customs territory of Turkmenistan or exportation from this territory of goods moved by pipeline shall be admitted mixing products, as well as changing the quantity and condition (quality) goods due to technological peculiarities of the transport and the specific characteristics of the goods in accordance with the technical regulations and national standards in Turkmenistan.
4. Customs procedure in respect of temporary storage of goods moved by pipeline shall not apply.
 
Article 251. The order of declaring goods moved by pipeline 1. When moving goods across the customs border of Turkmenistan pipeline transport allowed their periodic interim Declaration on the rules established by article 88 of this code, taking into account the peculiarities stipulated by this clause.
Periodic temporary declaration shall be made by filing a temporary customs declaration.
In a temporary customs declaration allowed data based on the intentions of the import or export of the indicative quantities of goods within a certain period of time not exceeding the period of validity of a foreign trade contract, the notional customs value (appraisal), defined according to the number of products, planned to transfer across the customs border of Turkmenistan, and (or) laid down conditions for foreign trade agreement order for determining the price of the goods.
Allowed the filing of a temporary customs declaration on goods imported or exported by the same person, transferring the goods in accordance with the terms of a single customs regime at the expense of fulfillment of obligations under several international trade agreements (including different delivery terms, pricing and payment).
2. A temporary customs declaration shall be submitted by the declarant for a period of time not exceeding one quarter not later than 20th day of the month preceding that period.
3. The declarant shall submit one or more properly filled full of customs declarations for goods, vvezënnye or exported for each calendar month for the supply of the goods. Complete customs declaration must be lodged no later than 20th of the month following the calendar month of delivery of the goods. On a reasoned treatment of the declarant, the customs authority extends deadline for complete customs declaration for exported goods, but not more than ninety days. Extension of the deadline for a full declaration does not extend the period of payment of outstanding amounts of customs payments.
4. If in a calendar month the goods claimed to be imported or exported in a temporary customs declaration, not imported or not actually exported, the declarant shall notify the customs authority in writing before the expiry of the deadline for a full declaration.
 


Article 252. The application of prohibitions and restrictions established by the legislation of Turkmenistan when moving goods by pipeline prohibitions and restrictions established by the legislation of Turkmenistan shall apply on the day of the adoption of a temporary customs declaration.
 


Article 253. Features of the movement of goods on transmission lines and their Declaration of



 

1. the movement of goods through the transmission lines across the customs border of Turkmenistan are allowed without prior authorization of the customs authority, subject to a subsequent declaration and payment of customs duties under the rules established by this clause.

2. Customs procedures for temporary storage and internal customs transit in respect of goods transported on the power lines do not apply.
3. Declaring moved through the customs border of Turkmenistan of electrical energy is done by filing a customs declaration not later than 20th of the month following each calendar month the actual delivery of the goods. On a reasoned treatment of the declarant, the customs authority extends the deadline for the submission of a customs declaration, but not more than ten days.
4. the Declaration shall be the actual amount of electrical energy, which is based on the testimony of metering, set in a technologically resulting from ground movement and locking of electrical energy.
Amount of electrical energy, floating between two States, is defined as the balance-transfer (algebraic sum of electric power flows in opposite directions in the work on Interstate transmission lines of all voltage classes) for each calendar month.
The calculated balance is adjusted by the overflow occurring when moving electrical energy electrical energy losses in the networks.
Declaration is made on the basis of the actual supply of electrical energy under the relevant international treaty.
5. Customs payments shall be paid not later than the date of submission of the customs declaration for goods being moved across the customs border within one calendar month.
 


Article 254. Non-application of the requirements for the identification of goods moved by pipeline and power transmission lines



 

Identification of goods moved by pipeline and power transmission lines, is not carried out, that does not preclude the establishment of customs authorities for customs purposes the quantity, quality and other characteristics of the goods, using the information contained in the documents, the testimony of the meters and other measuring instruments.
 


Article 255. Turkmen goods moving between two points situated in the customs territory of Turkmenistan through the territory of a foreign State



 

Move the Turkmen goods by pipeline and power transmission lines between two points situated on the territory of Turkmenistan through the territory of a foreign State shall be effected according to the rules established by section 2 of chapter 19 of this code with regard to the special customs regime move Turkmen goods between customs authorities through the territory of a foreign State.
 
SECTION III. CUSTOMS PAYMENTS Chapter 25. The GENERAL PROVISIONS of Article 256. Types of customs payments 1. The customs fees are: 1) the import customs duty;
2) an export customs duty;
3) taxes;
4) customs charges.
2. Customs duties are levied if they are the laws of Turkmenistan.
 
Article 257. Origination and termination of the obligation to pay the customs duties and taxes. Cases where customs duties and taxes not paid 1. When moving goods across the customs border of Turkmenistan the obligation on payment of customs duties, taxes occurs: 1) at import of goods-from the moment of crossing the customs border;
2) upon exportation of goods-from the moment of submission of the customs declaration or an action directly aimed at the removal of goods from the customs territory of Turkmenistan.
2. Customs duty is paid in the following cases: 1) in accordance with the present code and other normative legal acts, international treaties of Turkmenistan Turkmenistan: a) are not subject goods free of customs duties, taxes;
b) with respect to goods granted conditional full exemption from customs duties, taxes,-during the period of the exemption, and subject to the conditions in which such exemption is granted;
2) prior to release of goods for free circulation, and in the absence of violations of individuals requirements and conditions laid down in this code, foreign goods were destroyed or lost by accident or force majeure;
3) goods are turning to State property in accordance with the present code and other normative legal acts of Turkmenistan;
4) cost and (or) quantity of goods conveyed across the customs border of Turkmenistan, shall not exceed the cost and (or) the quantitative limits laid down in the legislation of Turkmenistan.
3. In respect of goods released for free circulation in the customs territory of Turkmenistan or exported from this territory, the obligation on payment of customs duties and taxes shall be terminated in the cases provided for by the tax legislation of Turkmenistan.
 
Article 258. The person responsible for the payment of customs duties and taxes 1. The person responsible for the payment of customs duties and taxes, is the declarant.
2. where the Declaration is made by a customs broker (agent), he is responsible for the payment of customs duties and taxes in accordance with part 2 of article 97 of the present code.

3. Failure to comply with the provisions of this Code concerning the use and disposal of goods or other requirements and conditions laid down in this code for the application of customs procedures and customs regimes, providing full or partial release from payment of customs duties, taxes, those responsible for the payment of customs duties and taxes in the cases expressly provided for in this code, are the owner of the warehouse of temporary storage, the owner of the customs warehouse, the carrier, the person responsible for compliance with the customs regime.
4. In the event of failure to pay customs duties and taxes, including the wrong their calculus and (or) late payment, responsibility vis-à-vis Customs authorities bear the person responsible for the payment of customs duties and taxes.
5. When the unlawful movement of goods and means of transport across the customs border of Turkmenistan is responsible for paying the customs duties and taxes borne by persons illegally transporting goods and means of transport, persons involved in trafficking, if they knew or should have known of the illegality of such a move, and when importing is also the person who acquired the ownership or possession of illegally vvezënnye goods and means of transport, if at the time of purchase they knew or ought to have known of the illegality of the import that duly confirmed in the order established by the legislation of Turkmenistan. The persons concerned bear the same responsibility for the payment of customs duties and taxes as if they acted as declarant, illicit or illegally imported goods.
 
Chapter 26. CALCULATION of CUSTOMS duties, taxes, Article 259. The object of taxation customs duties, taxes object of customs duties, taxes are goods transported across the customs border of Turkmenistan. Basis for the calculation of customs duties and taxes are the customs value of the goods and (or) their number.
 


Article 260. Order of definition and Declaration of customs value of goods



 

1. the customs value of goods shall be determined by the declarant, in accordance with the methods of determining the customs value established by the present Code, and declared to a customs body upon declaration of goods.
2. The declared customs value of goods declared by the declarant and presented them with information relevant to its determination should be based on reliable and documented evidence-informed.
3. the customs authority on the basis of documents and information submitted by the declarant, as well as on the basis of the information available to it, to be used in determining customs value of goods, shall decide on the acceptance of the chosen method of determining customs value declarant of goods and correctness of determination of the customs value of goods declared by the declarant.
4. If the documents and information submitted by the declarant is not sufficient for a decision in respect of the declared customs value of goods, a customs body shall, in writing, requests additional documents and information of the declarant, and shall fix a date for their submission, which should be sufficient for this.
To confirm the declared customs value of goods, the declarant is obliged on demand of the customs authority to submit the additional documents and information necessary to either give in writing explaining the reasons for which the requested customs authority documents and information may not be represented. The declarant has the right to prove the legality of the use of the chosen method of determining customs value of goods and the veracity of the information presented to them.
5. In the absence of data confirming correctness of determining customs value of goods declared by the declarant, or when it detects signs that the documents and information submitted by the declarant are not reliable and (or) sufficient, the customs authority may decide to agree with using the method chosen for determining customs value of goods, and to propose the declarant to determine the customs value of goods, using another method. In this case, between the customs authority and the declarant may be consulted on the choice of the method of determining customs value of goods.
6. If the timing of release of goods procedure for determining customs value of goods is not completed, the issue is made subject to security for payment of customs duties and taxes, which can be further assessed. The customs authority in writing informs the declarant is required to ensure payment of the customs duties and taxes.

7. In cases where the declarant is not submitted within the deadlines established by the customs body, additional documents and information, either by a customs body found indications that the information submitted by the declarant may not be reliable and (or) sufficient, and when the declarant refused to determine customs value of goods on the basis of a different method on the proposal of the customs authority, the customs body shall independently determine customs value of goods consistently applying the methods for determining customs value of goods. A customs body shall notify the declarant of the decision in writing no later than the day following the day of the adoption of such a decision. In the case where the customs authority shall determine the customs value of goods after the release of the goods, the customs body exposes the claim for payment of customs payments, if you want to supplement the customs duties and taxes. Payment of additional sums calculated customs duties, taxes must be paid within ten days from the date of receipt of the demand. Penalties for an extra sum of customs duties and taxes paid within the specified period, will not be awarded.
 
Article 261. Methods for determining customs value of goods 1. Determination of the customs value of goods imported to the customs territory of Turkmenistan, produced by applying the following methods: 1) the transaction value of imported goods;
2) transaction value of identical goods;
3) transaction value of similar goods;
4 deductive);
5) computed value;
6) back.
Basic method for the determination of the customs value of imported goods is the transaction value method of imported goods.
In case of impossibility of use of the principal method for consistently applied each of the methods listed in paragraph 1 of this article. With each subsequent method shall be applied, if the customs value of goods cannot be determined by using the previous method. The deductive and computed value methods at the request of the declarant, may be applied in any order.
2. The customs value of the goods exported outside the customs territory of Turkmenistan shall be determined according to the transaction value of the goods exported.
When exporting goods without a deal, the customs value of these goods can be defined based on a sum of transaction with identical commodities or on a sum of transaction with similar commodities, as well as checks, invoices and other documents certifying acquisition of exported goods and their value.
 
Article 262. Method of determining customs value of goods transaction value of imported goods 1. the customs value of goods imported to the customs territory of Turkmenistan of goods is the transaction value actually paid or payable for the imported goods at the time of their delivery to Turkmenistan.
2. in determining the customs value of the goods to the contract price adds the following expenses, unless they were incorporated into it: 1) costs of delivery of goods to the place of their importation to the customs territory of Turkmenistan: a) the cost of transportation;
b) the costs of loading, unloading, transshipment of goods;
sum insured);
2) expenses incurred by the buyer: a) commissions and brokerage, except buying commissions;
b) the cost of containers and (or) other reusable tare, if in accordance with commodity nomenclature of foreign economic activity they are regarded as one with the goods under valuation;
the cost of packaging) products, including the cost of packing and labor;
3) relevant part of the value of the following goods and services, which were directly or indirectly supplied by the buyer free of charge or at reduced cost for use in connection with production or sale for export of the goods under valuation: a) of raw materials, components, parts, semi-finished goods and other components which are incorporated in the goods under valuation;
b) tools, dies, moulds and other similar items used in the production of the goods under valuation;
in) materials consumed in the production of the goods under valuation (lubricants, fuel and other);
d) engineering, development, design work, artwork, plans and sketches, similar to work performed outside the customs territory of Turkmenistan and directly necessary for manufacture of goods under valuation;
4) license and other payments for the use of intellectual property objects, which the buyer shall directly or indirectly as a condition of sale of the goods under valuation;
5) relevant part of the direct or indirect proceeds of the seller of any subsequent resale, disposal or use of the goods on the territory of Turkmenistan.
3. the method of determining customs value of goods transaction value could not be used to determine the customs value of goods if: 1) there are restrictions as to the buyer's right to dispose or use the goods under valuation, except for the limitations established by the legislation of Turkmenistan;
2) sale and transaction value depend on compliance with the conditions, the influence of which on the transaction value cannot be determined;
3) data used by the declarant when the statement of customs value of goods, is not confirmed by documents or is not quantifiable and reliable defined;

4) parties to transaction are related, and the price of the deal was not acceptable as a basis for determining customs value in accordance with the requirements of this article. The interdependent persons means persons relevant to at least one of the following: (a)) one of the parties to the transaction (physical person) or an official of one of the parties to the transaction is at the same time an official of another participant of the transaction;
b)-participants of the transaction are co-owners of the enterprise;
the parties to the transaction) associate labor relations;
g) parties to a transaction link rental relations;
d) one of the parties to the transaction is the owner of the deposit (unit) or the holder of shares with voting rights in the share capital of the other participant no less than five per cent of the authorized capital;
(e)) both sides of the transaction are directly or indirectly controlled by a third person;
f)-participants of the transaction are directly or indirectly jointly control a third person;
w) one of the parties to the transaction is under direct or indirect control of the other participant of the transaction;
and participants of the transaction) or their officials are relatives.
4. in determining the customs value of the price of the transaction will be deducted the following expenses, unless they have been included in this price: 1) the expenses of mounting, assembling setting up equipment or technical assistance after importation of the equipment on the territory of Turkmenistan;
2) cost of transporting goods after their importation into the customs territory of Turkmenistan;
3) the cost of insurance of delivery of goods after their importation into the customs territory of Turkmenistan.
 
Article 263. Method of determining customs value of goods based on a sum of transaction with identical commodities 1. When using the method of determining customs value of goods transaction value of identical goods as a basis for determining customs value of goods, the price of transaction with identical commodities subject to the conditions specified in this article.
2. Under identical refers to goods that are identical in all respects to the goods under valuation, including the following characteristics: 1) physical characteristics;
2) quality and reputation in the market;
3) country of origin;
4) manufacturer.
3. Slight differences in appearance may not serve as grounds for refusal in the examination of the goods as identical, if otherwise such goods comply with part 2 of this article.
4. Price of transaction with identical goods shall be taken as the basis for determining customs value if these goods: 1) sold for importation into the territory of Turkmenistan;
2) imported simultaneously with the goods under valuation or no earlier than 90 days prior to importation of goods under valuation;
3) brought about the same quantity and at the same commercial level (wholesale, retail).
5. If there are no cases of importation in the same quantity and at the same commercial level (wholesale, retail), can be used value of identical goods imported in different quantity and at a different commercial level (wholesale, retail), adjusted cost taking into account these differences.
6. If the value of the expenditure referred to in paragraph 1 of part three article 265 of this code for identical goods differs greatly from the cost of such costs to goods under valuation due to the differences in distances and modes of transport, the customs value is determined on the basis of transaction value of identical goods shall be adjusted accordingly.
7. the adjustments referred to in paragraphs 5 and 6 of this article shall be based on reliable and documented confirmed information.
8. When using this method: 1) shall not be considered identical goods valued, if they were not manufactured in the same country as the goods under valuation;
2) goods produced is not the producer of the goods under valuation, as another person, shall be taken into account only if there are no identical goods produced by the producer of the goods under valuation.
9. If, in applying this method identifies more than one transaction value of identical goods, in order to determine the customs value of imported goods shall apply the lowest of them.
 
Article 264. Method of determining customs value of goods transaction value of similar goods 1. When using method of estimation of transaction value of similar goods, as the basis for determining customs value of goods is taken by goods, homogeneous with imported, subject to the conditions specified in this article.
2. Under uniform refers to goods which, although not identical in all respects, have similar characteristics and consist of similar components that allows them to perform the same functions as the goods being valued and to be commercially interchangeable. When determining the homogeneity of goods takes into account their: 1), a trademark quality and reputation in the market;
2) country of origin;
3) manufacturer.
3. when using method of determining customs value of goods transaction value of similar goods shall be governed by the provisions of parts of the fourth-ninth article 263 of this code.
 
Article 265. Method of estimation of customs cost of commodities based on deductive
 

1. Determination of the customs value of goods deductive method shall be performed if estimated, identical or similar goods are sold in the territory of Turkmenistan without changes to its original condition.
2. when using the deductive method as the basis for determining customs value of goods is accepted by the unit price at which the goods under valuation, identical or similar goods are sold in the largest party in the territory of Turkmenistan (no later than ninety days from the date of importation of the goods under valuation) party transactions non-interdependent person with the seller.
3. From the price unit of the item are deducted: 1) expenses for commissions typically paid (or agreed to be paid), or the usual allowance for profit and general expenses in connection with the sale of goods within the customs territory of Turkmenistan of imported goods of the same class or kind;
2) the amount of customs duties, taxes, fees, payable in Turkmenistan in connection with, the importation or sale of the goods;
3) ordinary expenses incurred in Turkmenistan for transportation, insurance, loading and unloading.
4. If there are no cases of sale of the goods under valuation, identical or similar goods in the same condition as they were at the time of importation, at the request of the declarant, the unit price may be used, processed, value-added adjusted.
 
Article 266. Method of estimation of customs cost of commodities based on a computed value when using the computed value method as the basis for determining customs value of goods is calculated by adding together: 1) the cost of materials and the costs incurred by the producer in the production of the goods under valuation;
2) common costs associated with the sale of Turkmenistan from the country of exportation of the goods of the same kind, including transport, loading and unloading, insurance to a place of crossing of the customs border of Turkmenistan;
3) profit, usually obtained as a result of the exporter supplies in Turkmenistan such goods.
 
Article 267. The fallback method for determining customs value of goods 1. In cases where the customs value cannot be determined by declaring person as a result of the consistent application of the methods for determining customs value of goods, set forth in articles 262-266 of this code or the customs authority reasonably believes that these methods of estimation of customs cost cannot be used, the customs value of the goods under valuation shall be determined on the basis of the application of the General principles set forth in articles 262-266 of this code, the methods for determining customs value of goods, and on the basis of data available to the Customs authorities of Turkmenistan.
2. As a basis for determining customs value of goods to back the method can not be used: 1) prices of goods on the domestic market of Turkmenistan;
2) minimum customs value;
3) prices of goods shipped from the country of export to third countries;
4) arbitrarily established or not reliably confirmed the price of the product.
 
Article 268. Determination of the customs value of goods transaction value of exports of goods 1. The customs value of goods exported outside the customs territory of Turkmenistan, is the transaction value actually paid or payable for exported goods in their supply for export.
2. in determining the customs value of goods transaction value adds the following costs, if they have not been included: 1) costs of delivery of goods to the place of exportation of the goods from the customs territory of Turkmenistan: a) the cost of transportation;
b) costs of loading, unloading, transshipment of goods;
2) the cost of insurance;
3) expenses incurred by the seller: a) commissions and brokerage;
b) the cost of containers or other reusable tare, if in accordance with commodity nomenclature of foreign economic activity they are regarded as one with the goods under valuation;
in) the cost of packing of goods, including the cost of packing materials and packaging;
3. in determining the customs value of the goods, the following shall be excluded from the transaction value, provided that they were included in the transaction value and may be documentarily proved: 1) the expenses of mounting, assembling setting up equipment or technical assistance after exportation of equipment from the customs territory of Turkmenistan;
2) the costs of transportation of goods after their exportation from the customs territory of Turkmenistan;
3) the cost of insurance of delivery of goods after their exportation from the customs territory of Turkmenistan.
 
Article 269. Calculation of customs duties and taxes 1. Customs duties, taxes are calculated by the declarant or other person responsible for payment of customs duties, taxes, yourself, except as provided by paragraph 2 of article 236 and part two of this article.
2. In case of claims for payment of customs payments in accordance with article 290 of the present Code, the calculation of the payable customs duties and taxes shall be made by a customs body.
3. Calculation of customs duties and taxes shall be made in national currency of Turkmenistan, unless otherwise prescribed by the legislation of Turkmenistan.

4. In cases where, for the purposes of calculating the amounts of customs duties and taxes, you want to make a conversion of foreign currency, foreign currency rate applies to national currency of Turkmenistan, as determined by the Central Bank of Turkmenistan on the day of acceptance of the customs declaration.
 
Article 270. Application of rates of customs duties, taxes 1. for the purposes of calculating the customs duties and taxes apply the rates in force on the day of acceptance of the customs declaration by a customs body, except as provided for in paragraphs 1 and 2 of article 271 of the criminal code.
2. for the purposes of calculating the customs duties and taxes established by the legislation of Turkmenistan shall apply rates that match the name and classification of products according to the commodity nomenclature of foreign economic activity.
 
Article 271. Calculation of customs duties and taxes when committing offences in the area of customs matters 1. In respect of goods imported into the customs territory of Turkmenistan with violations of the requirements and conditions laid down in this code, and not paid customs duties, taxes, customs duties payable, taxes are calculated on the basis of the rates of customs duties and taxes in force on the day of the crossing of the customs border of Turkmenistan, and if such a day can not be established, on the day of the discovery by Customs authorities that the smuggling of such goods into the customs territory of Turkmenistan. In case of loss, non-delivery or issuance without the permission of the Customs authorities of goods being transported or stored in accordance with customs procedures, respectively, internal customs transit or temporary storage, customs duties payable, taxes are calculated on the basis of rates in force on the day of placement of goods under the appropriate customs procedure.
2. When the illegal exportation of goods from the customs territory of Turkmenistan customs duty payable is calculated on the basis of rates of customs duties in force on the day of the crossing of the customs border of Turkmenistan, and if such a day can not be established, on the day of the discovery by Customs authorities that the smuggling of such goods from the customs territory of Turkmenistan.
3. If you use conditionally released goods for purposes other than those for which it was granted full or partial release from payment of customs duties, taxes, and are subject to the customs duties and taxes in force on the day of acceptance of the customs declaration by a customs body.
4. The customs value of the goods, their quantity or other characteristics that are used to determine the base for the calculation of duties and taxes in accordance with this clause, shall be determined on the day of application rates of customs duties and taxes.
 
Chapter 27. Terms and order of PAYMENT of CUSTOMS DUTIES, taxes, Article 272. Payers of customs duties and taxes 1. Payers of customs duties and taxes are the persons to whom this code have an obligation to pay customs duties and taxes.
2. any person shall have the right to pay customs duties, taxes for the payer.
 
Article 273. Period of payment of customs duties and taxes 1. Customs duties, taxes shall be paid not later than the date of submission of the customs declaration in accordance with article 79 of the present Code, unless otherwise stipulated by this code.
2. When changing a customs regime, customs duties, taxes must be paid no later than the date prescribed by this code for the termination of the changing customs regime.
3. If you use conditionally released goods for purposes other than those for which were provided by the customs privileges, for the purposes of calculating the fines for a period of payment of customs duties, taxes is considered the first day, when the person have been violated restrictions on use and disposal of goods. If such a day can be established, for a period of payment of customs duties, taxes shall be the date of the adoption of the Customs authorities of the customs declaration for the goods.
4. If there is a violation of the terms and conditions of customs procedures which, in accordance with this code implies the obligation to pay customs duties, taxes, for a period of payment of customs duties, taxes for the purposes of calculating the fines is the day the Commission of such violations. If such a day can be established, for a period of payment of customs duties and taxes is considered the starting date of the corresponding customs procedure.
 
Article 274. Advance payments 1. Advance payments are moneys deposited to the account of the customs body in the upcoming customs payments and not installed as payer specific types and amounts of customs payments.
2. Money received by a customs body as advance payments, are the property of the person, the governing advance payments, and cannot be regarded as customs duties until the person does not make an order for the customs authority or customs authority does not pay to foreclose on advance payments in accordance with article 293 of the criminal code. As the person who orders governing advance payments, shall be considered the filing by or on behalf of the customs declaration or other actions evidencing the intention to use their money as customs payments.

3. at the request of the payer of the customs authority is conducting a joint reconciliation of spending money of the payer. The results of such reconciliation shall be formalised by an act on the form, determined by the authorized State body in the field of customs. The Act is drawn up in two copies, signed by the head (or authorized official) of a customs body and the payer. One instance of the Act after its signing, shall be communicated to the payer.
4. return of advance payments (residue) is carried out according to the rules established by the present code to return the customs duties and taxes, if the statement about their return was filed within three years from the date of receipt of their account to a customs body.
 
Article 275. The order and form of payment of customs duties, taxes 1. customs duties, taxes paid to the State budget of Turkmenistan.
2. customs duties, taxes are paid in the national currency of Turkmenistan, unless otherwise prescribed by the legislation of Turkmenistan.
3. customs duties, taxes can be paid in any form in accordance with the legislation of Turkmenistan.
4. at the request of the payer of the Customs authorities are obliged to issue a confirmation of payment of customs duties, taxes in writing.
 


Article 276. Fulfilment of the obligation to pay the customs duties and taxes



 

Obligation to pay customs duties and taxes, is considered to be executed with the peculiarities stipulated by this code: 1) from the date of debiting the payer's account in the Bank;
2) from the moment of making cash in the cash Department of the Bank;
3) since the competition in payment of customs duties and taxes overpaid or overcharged amounts of customs duties, taxes, and if such credit shall be initiated by the payer, since the adoption of the statement of classification;
4) since the competition in payment of customs duties, taxes, advances, and if such credit shall be initiated by the payer, the receipt by a customs body of AIDA orders;
5) since the competition in the payment of customs duties, the tax money paid by a bank or insurance company in accordance with bank guarantee or contract of insurance, as well as sponsor in accordance with the Treaty of guarantee;
6) since the levying of execution on goods for which no paid customs duties, taxes or pledge any property of the payer if the sum of the above funds not less than the amount of debt on payment of customs duties and taxes.
 
Chapter 28. CHANGING the TIMING of PAYMENT of CUSTOMS duties, taxes, Article 277. General conditions modified term payment of customs duties and taxes 1. In the presence of grounds laid down by article 278 of this code, authorized State body in the area of customs or defined them, the Customs authorities on the application of customs duties and taxes payer in writing can change the terms of payment of customs duties and taxes.
2. Changing the timing of payment of customs duties is made in the form of deferral or payment by installments for a period of one to three months.
Changing the timing of tax payments shall be made in the form of deferral for a period not exceeding thirty days.
3. Decision on granting a deferral or installment payment of customs duties, taxes, was adopted in a period not exceeding ten days from the date of application for this.
4. A deferral or payment byinstallments of a customs duties and taxes may be granted in respect of the full amount of customs duties and taxes payable or part thereof.
Penalties during deferment or payment by installments is not accrued on the amount of customs duties, taxes on which given such deferral or installment plan, except in the case specified in subsection fourth article 280 of this code.
5. A deferral or payment byinstallments of a customs duties and taxes shall be granted subject to security for payment of customs duties and taxes in the manner provided for in chapter 29 of this code.
6. Decision on granting a deferral or installment payment of customs duties, taxes or refusal to provide it in writing brought to the applicant payer about her. The decision indicates a period to which a deferral or payment byinstallments of a customs duties, taxes, and in case of refusal to grant a deferral or installment payment of customs duties, taxes-the reasons for such decision.
7. The Cabinet of Ministers of Turkmenistan shall be entitled to take decisions on the granting of deferment or payment by installments for payment of customs duties and taxes for longer periods.
 
Article 278. The grounds for granting a deferral or installment payment of customs duties and taxes a deferral or payment byinstallments of a customs duties and taxes shall be granted of customs duties and taxes payer if at least one of the following grounds: 1) causing that person harm as a result of natural disasters, technological disasters or other force majeure;
2) goods moved across the customs border of Turkmenistan are subject to rapid deterioration;
3) face of intergovernmental agreements;
4) other grounds provided for by the tax legislation of Turkmenistan.
 
Article 279. Circumstances precluding grant of deferral or installment payment of customs duties, taxes     
 

A deferral or payment byinstallments of a customs duties and taxes, shall not be granted in respect of customs duties and taxes payer: 1) prosecuted for the crime associated with violations of customs legislation of Turkmenistan;
2) instituted bankruptcy procedure;
3) on other circumstances provided for by the tax legislation of Turkmenistan.
 


Article 280. Termination of the postponement or payment by installments for payment of customs duties and taxes 1. Effect of deferment or payment by installments for payment of customs duties and taxes, shall terminate upon the expiration of the relevant decision or may be terminated prematurely before the expiration of such period in cases stipulated in this clause.
2. the deferral or payment by installments for payment of customs duties and taxes shall expire prematurely if the payer of the full amount of debt before the deadline.
3. Decision on the postponement or installment payment of customs duties, taxes in identifying the payer of the circumstances referred to in article 279 of the present Code shall be subject to cancellation.
4. In case of violation of terms of payer deferral or installment on payment of customs duties and taxes subject to phase-out their action on a decision of the customs body.
In these cases, the payer shall within five days after receipt of the decision to pay was not paid on the day of adoption of the decision, the amount of customs duties and taxes.
5. Decision on the early termination of the postponement or payment by installments for payment of customs duties and taxes shall be notified in writing to the customs authority to the payer within three days from the date of adoption of this decision.
 
Chapter 29. SECURITY for PAYMENT of CUSTOMS duties, taxes, Article 281. General conditions of security for payment of customs duties, taxes



 

1. the execution of the duties of the customs duties, taxes, is provided in the following cases: 1) granting a deferral or installment payment of customs duties and taxes;
2) conditional release of goods;
3) transport and/or storage of foreign goods;
4) implementation of activities in the field of customs.
2. Security for payment of customs duties and taxes shall be made by a person responsible for their payment, or any other party for the benefit of the person responsible for the payment of customs duties and taxes.
3. return of security for payment of customs duties and taxes shall be carried out no later than three days after the customs authority has ascertained in the performance of the secured obligations, or after termination of activities, the condition of which is to ensure payment of the customs duties and taxes.
 
Article 282. The size of security for payment of customs duties and taxes 1. The size of security for payment of customs duties and taxes shall be determined by the Customs authorities on the basis of the amounts of customs duties and taxes payable upon release of goods for free circulation or export them in accordance with the customs export regulations, and may not be less than the amounts of customs duties and taxes payable.
2. When fixing the amount of the security for payment of customs duties and taxes, it is not possible to accurately determine the amount of the payable customs duties and taxes in case of failure of the customs body of accurate information on the nature of the goods, their name, quantity, country of origin and customs value, the amount of security is determined on the basis of the greatest magnitude of rates of customs duties, taxes, cost of goods and (or) their number, which may be determined on the basis of available information.
3. In the case provided for in article 92, paragraph 3 of this code, the amount of security for payment of customs duties, taxes, the customs body shall be determined as the difference between the amount of customs duties and taxes that may be assessed by taking into account the requirements laid down in parts one and two of this article, and the amount of customs duties and taxes paid.
4. Authorized State body in the field of customs, shall have the right to establish a fixed size of security for payment of customs duties and taxes in respect of certain types of goods taking into account the requirements laid down in parts one and two of this article.
 
Article 283. How to secure the payment of customs duties and taxes 1. The payment of customs duties and taxes, is provided in the following ways: 1) the pledge of goods and other property;
2) bank guarantee;
3) guarantee;
4) insurance contract.
2. The person responsible for the payment of customs duties, taxes, have the right to use one or multiple ways to ensure payment of the customs duties and taxes indicated in paragraph 1 of this article.
 
Article 284. Pledge of goods and other assets 1. The subject of pledge may be commodities imported to the customs territory of Turkmenistan, as well as other assets, which may be the subject of pledge in accordance with the civil legislation of Turkmenistan.
2. a pledge issued by the Treaty between the customs authority and the pledgor. The pledgor may be, the person responsible for the payment of customs duties, taxes, or any other person.
3. in default before the customs bodies of the obligations secured by the mortgage, the amount of arrears in the payment of customs duties and taxes listed by Customs authorities in the State budget of Turkmenistan due to the value of the pledged property.

4. If the collateral is goods that are under customs control and customs authorities, meeting the requirements of the Customs authorities at the expense of these goods shall be carried out without recourse to the Court in the manner provided for in chapter 39 of this code. Foreclose on the mortgaged property otherwise drawn in the manner prescribed by the legislation of Turkmenistan, regulating legal relations arising in connection with the pledge of property.
5. When mortgaged property is left at mortgager's disposal of the collateral, if the customs authority decides otherwise.
The pledgor shall not be entitled to dispose of the subject of pledge to the fulfillment of an obligation, which is decorated with a pledge of property.
 
Article 285. Bank guarantee customs authorities as security for payment of customs duties, taxes take a bank guarantee issued in accordance with the legislation of Turkmenistan.
 
Article 286. Surety 1. The surety shall be in accordance with the civil legislation of Turkmenistan by the conclusion of the contract between the customs authority and the guarantor.
2. As guarantor may make customs brokers, owners of warehouses of temporary storage, customs warehouses, duty free shops, as well as other persons.
3. If the payer has not fulfilled the obligation on payment of customs duties, taxes, by virtue of the guarantee obligation to pay within the prescribed time-limit the amount of customs duties and taxes payer instead marks the surety.
 
Article 287. The application of the contract of insurance as security for payment of customs duties, taxes, customs authorities as security for payment of customs duties, taxes take insurance contracts concluded in accordance with the legislation of Turkmenistan.
 
Chapter 30. RECOVERY of customs duties, taxes, Article 288. General rules for the enforcement of customs duties, taxes 1. In case of non-payment or incomplete payment of customs duties and taxes within established deadlines, the Customs authorities, in the manner determined by this chapter, the customs duties and taxes to be collected, except as specified in part 5 of this article.
2. Before applying the measures on the forced withholding of customs duties, taxes, customs body in accordance with the provisions of article 290 of the present code exposes the payer claim for payment of customs payments, except as provided by paragraph 2 of article 292 of the criminal code.
3. Enforce the customs duties and taxes with legal entities and individual entrepreneurs is done by: 1) the recovery of customs duties and taxes at the expense of funds available in the accounts of the paying banks;
2) recovery of customs duties and taxes with a Bank, insurer or surety bond in the manner provided for in part two and part three, paragraph 1 of this article, if the Customs authorities of the bank guarantee, respectively, the contract of insurance or surety bonds;
3) recovery of customs duties and taxes at the expense of other property of the payer;
4) recovery of customs duties and taxes in the courts.
4. Enforcement of customs duties, taxes on natural persons except sole proprietors, judicially.
5. Enforcement of customs duties, taxes not granted if: 1) the claim for payment of customs payments the payer is not billed for three years from the date of expiry of the payment of customs duties, taxes, or from the date of the occurrence of the event, with the duty of individuals to pay customs duties and taxes in accordance with the present code;
2) cost of a customs body on the use of certain coercive penalties exceeds the amount vzyskivaemuû of customs duties and taxes.
 
Article 289. Penalties 1. In the event of failure to pay customs duties and taxes within specified term shall be calculated and payable penalty.
2. Penalty is charged at a rate of 0.03 per cent of the unpaid amount of customs duties and taxes for each day of delay in payment of customs duties, taxes, starting from the day following the day of expiration of a period of payment of customs duties, taxes, on the day of execution of obligations on payment of customs duties, taxes included.
3. in case of violation of the customs declaration when finding goods at the warehouse of temporary storage for the period of temporary storage, set Chapter 10 of this code, penalties are not charged.
4. Fines shall be paid simultaneously with payment of the amounts of customs duties, taxes or upon payment of such sums, but not later than ten days from the invoice date of the claim for payment of customs payments.
5. Payment of customs duties and taxes does not relieve from the obligation of payment of assessed penalties and payment of assessed penalties-from the obligation of payment of unpaid customs duties and taxes.
6. Payment, collection and return fines shall be made in accordance with the procedure laid down in this code in relation to the payment, collection and repayment of customs duties and taxes.
 
Article 290. The claim for payment of customs payments 1. The claim for payment of the customs duties constitutes a notification of customs authority in writing within the prescribed time-limit the amount of unpaid customs duties and taxes, as well as the obligation to pay within the prescribed period of this demand unpaid amount of customs duties, taxes and accrued interest.

2. the claim for payment of customs payments should include information on the amount subject to payment of customs duties, taxes and the size of penalties assessed on the day of invoicing requirements on payment of customs payments, term of payment of customs duties, taxes, penalties in accordance with the present Code, terms of execution of the claim for payment of customs payments, as well as measures on the forced withholding of customs duties, taxes and penalties that apply in the case of non-observance of the requirement of payment of customs payments by the payer billing and the grounds on which the claim for payment of customs payments. Form of the claim for payment of customs payments shall be approved by the authorized State body in the field of customs.
3. the claim for payment of customs payments must be sent to the payer no later than ten days from the date of discovery of the fact of non-payment or incomplete payment of customs duties and taxes. The claim for payment of customs payments can be a served on the payer personally against receipt or otherwise confirming the fact and date of receipt. If the payer refuses to receive the specified requirement, it shall be sent by certified mail. The claim for payment of customs payments is deemed to have been received after six days from the date of dispatch of a registered letter.
4. the claim for payment of customs payments shall be sent to the payer regardless of his attraction to the administrative or criminal liability.
5. term of the claim for payment of customs payments shall be not more than ten days from the day following the day of receipt of the demand for payment of customs payments by the payer.
6. In the case of non-observance of the requirement of payment of customs duties, the Customs authorities shall take measures on the forced withholding of customs duties and taxes in accordance with this chapter.
 
Article 291. Recovery of customs duties and taxes at the expense of funds available in the accounts of the remitter in banks (undisputed recovery) 1. With the failure of the claim for payment of customs payments within the established deadlines, a customs body shall decide on the recovery of indisputably amounts of customs duties and taxes at the expense of funds available in the accounts of the remitter in banks (hereinafter decision on an uncontested recovery).
Form of decisions on uncontested recovery shall be approved by the authorized State body in the field of customs.
2. a decision on an uncontested recovery is the basis for the Bank, which opened the account of the remitter, the collection order to write-off from the accounts of the remitter and the transfer to the account of the customs body of the recovered money.
3. Undisputed recovery of customs duties and taxes, is available from the payer's bank accounts, except for the credit and budgetary accounts unless otherwise provided by the legislation of Turkmenistan. Recovery of customs duties, taxes, open bank accounts in foreign currency shall be equivalent to the sum of the payable customs duties and taxes in the national currency of Turkmenistan on the rate of the Central Bank of Turkmenistan on the day of actual recovery.
In case of cash funds in the bank accounts opened in foreign currency, the head of the customs body or person, his replacement, simultaneously with the collection request sends the order to the Bank for sale cash payer payer's stored in foreign currency.
4. The Treasury instructed the customs body shall be executed by the Bank in the manner and terms established by the legislation of Turkmenistan.
5. Undisputed recovery is not possible in the absence of the customs body of data required for registration of decisions on uncontested recovery.


 



Article 292. Recovery of customs duties and taxes at the expense of goods for which customs duties and taxes not paid



 

1. In cases stipulated by the given code, as well as in case of absence of money resources on accounts of the payer or a lack of information on the accounts of the remitter, the Customs authorities shall have the right to collect customs duties and taxes at the expense of goods for which customs duties and taxes not paid, if the goods are not released for free circulation in accordance with the procedure established by this code.
2. Exaction on goods for which customs duties and taxes not paid, without the requirement of payment of customs payments is allowed in cases if: 1) deadline for the storage of goods in temporary storage warehouse or customs warehouse has expired;
2), the person responsible for the payment of customs duties, taxes, and customs authorities is not installed.
3. Attachment of goods in payment of customs duties and taxes shall be made on the basis of a court decision, except in cases where such goods are handed over to the Customs authorities as collateral, as well as when the exaction on goods, the deadline that the temporary storage warehouse or customs warehouse has expired.
4. Levy of execution shall be carried out only on those products that are not paid or not fully paid customs duties, taxes, in the manner and within the time limits stipulated by this code.
5. Attachment of goods in payment of customs duties, taxes shall be made irrespective of whose property are such products.

6. the sums earned from the sale of goods shall be carried out in accordance with article 354 of the criminal code.


 



Article 293. Recovery of customs duties and taxes at the expense of other property of the payer



 

1. in breach of the requirement of payment of customs payments and the lack or absence of money resources on accounts of the payer or lack of information on the accounts of the remitter, the Customs authorities shall have the right to collect customs duties payable, taxes at the expense of the balance of unclaimed amounts of advance payments or due to other property of the payer, including at the expense of cash.
2. Exaction on amount of advance payments made within retention periods of these funds on the account of the customs authority for the decision of the head of the customs body or person to replace him if the payer is warned about this in the claim for payment of customs payments. The recovery of the amounts of customs duties and taxes due to advance payments, a customs body shall, in writing, to the person vnësšemu these funds at the expense of the customs body within one day after foreclosure.
3. Levy of execution upon the payer's property in payment of customs duties, taxes shall be made in accordance with the tax laws of Turkmenistan.
 


Article 294. Responsibilities of banks on execution of decisions on uncontested recovery 1. Banks are obliged to carry out decisions on uncontested recovery.
2. a decision on an uncontested recovery is performed by the Bank within one working day following the day of receipt of such decision.
3. subject to the availability of funds on the account of the payer, the banks do not have the right to delay the execution of decisions on uncontested recovery.
4. For nonperformance or improper performance of obligations under this clause, banks are liable, in accordance with the legislation of Turkmenistan.
 
Chapter 31. REFUND of customs duties, taxes Article 295. Refund of overpaid or overcharged the customs duties and taxes 1. Overpaid or unduly collected amount (hereinafter referred to as the excessively paid amount) of customs duties and taxes is the amount actually paid or collected as customs fees, taxes, money that exceeds the amount payable, in accordance with the present code and other normative legal acts of Turkmenistan.
2. Too paid the sum of customs duties and taxes-refundable customs authority, upon application by the payer. Payer's statement served to a customs body, on account of which received unduly paid amount of customs duties, taxes, not later than five years from the date of receipt of overpaid amounts of customs duties, taxes, and is considered to be a customs body within ten days from the date of filing of the payer of the statements in the customs authority.
3. Refund of overpaid amounts of customs duties and taxes on the basis of the conclusion of the customs body shall be performed by the authorized State financial body within twenty days from the date of receipt of such a conclusion.
4. The refund of overpaid amounts of customs duties and taxes at the request of the payer may take the form of a test in execution of duties to pay other customs duties, fines, penalties. Rankings of overpaid amounts of customs duties and taxes, shall be carried out in accordance with this clause with respect to the return order taking into account the provisions of paragraph six of this article.
5. When you return of overpaid amounts of customs duties and taxes, repayment amounts are also subject to fines paid with sums returned by customs duties and taxes, except for refund of customs duties and taxes, in accordance with Article 296 of the criminal code.
6. Refund of overpaid amounts of customs duties and taxes is not possible: 1) if the payer of the arrears in the payment of customs duties and taxes in the amount of overpaid amounts of customs duties and taxes to be returned. In this case, competition can be overpaid amounts of customs duties and taxes;
2) in the case of an application for refund of customs duties and taxes upon expiration of the deadlines.
7. If you have debts on payment of customs duties, taxes, the customs authority is entitled to make her repay the expense of overpaid customs duties and taxes. A customs body shall inform the payer * drivers not later than the next day following such set-off.
8. When you return the customs duties and taxes, their amounts are not indexed.
 
Article 296. Other cases refund of customs duties, taxes 1. Refund of customs duties, taxes are also in the following cases: 1) if the information provided by the customs authority, customs declaration is considered not to have been filed in accordance with this code;
2) reviews the customs declaration;
3) granting tariff concessions in the form of a refund of the customs duty;
4) reconstruction of preferential treatment or tariff preferences;
5) unless this code provides for recovery of payments of customs duties and taxes upon exportation of goods from the customs territory of Turkmenistan or if their destruction or refusal in favour of the State, or when the reimporte goods;

6) changes with permission of a customs body previously declared customs regime, if the sum of customs duties and taxes payable upon placing goods under customs regime of the newly elected is less than the amount of customs duties and taxes paid during the initial customs treatment, except in the case provided for in part 7 of article 157 of this code.
2. Refund of customs duties and taxes in the cases referred to in paragraph 1 of this article shall be made when applying about it no later than one year from the day following the day of the occurrence of the circumstances entailing refund policies of customs duties and taxes, in accordance with article 295 of this code with respect to the refund of overpaid amounts of customs duties and taxes. The provisions of part five article 295 of the present Code shall not apply.
 
Chapter 32. CUSTOMS DUTIES Article 297. Types of customs duties



 

Customs fees include: 1) Customs fee for customs clearance;
2) Customs fee for Customs escort;
3) Customs fee for storage.
 


Article 298. The person responsible for the payment of customs duties



 

1. the persons responsible for paying customs fee for customs clearance, are persons, certain parts of the first and second paragraph of article 258 of this code.
2. the persons responsible for paying customs fee for Customs escorts, are authorized for internal customs transit or customs transit.
3. Persons responsible for paying customs duty for safekeeping, are placed the goods for temporary storage warehouse or bonded warehouse, a customs body, located in the border crossing point of Turkmenistan and in the cases referred to in part 3 of article 170 of this code, a person who acquired the ownership rights to the goods being stored in a customs warehouse of the customs authority, located in the border crossing point of Turkmenistan.
4. enforcement of the obligation to pay the customs duties by those responsible for the payment of customs duties is performed according to the rules prescribed by this code for the execution of the obligation to pay the customs duties and taxes.
(As amended by the law of Turkmenistan dated October 24, 2015-Statements of the Mejlis of Turkmenistan, г., no. 2015 _ calendar _) Article 299. Calculation of customs duties

 
1. Customs duties are calculated by those responsible for the payment of customs duties, independently, as well as customs authorities in case of claims for payment of customs payments in accordance with article 290 of the present code.
2. Determination of the amounts of customs duties shall be payable in the national currency of Turkmenistan, unless otherwise prescribed by the legislation of Turkmenistan. In cases where, for the purposes of calculating the amount of customs duties you want to convert the foreign currency indicated conversion is carried out in accordance with part of the fourth article 269 of the criminal code.   
 


Article 300. Application of rates of customs fees

 
1. for the purposes of calculating the amount of the customs duty for customs clearance applicable rate in effect at the date of acceptance of the customs declaration by a customs body.
2. for the purposes of calculating the amount of the Customs fee for Customs escorts applied rate in effect at the date of acceptance of the transit declaration by a customs body.
3. for the purposes of calculating the amount of the customs duty for possession rate is applied in the period of storage of goods in a warehouse of temporary storage, in a customs warehouse or customs authority.
 


Article 301. Payers of customs duties



 

1. payers of customs duties are the brokers and other persons to whom this code have an obligation to pay customs duties.
2. any person shall have the right to pay the customs fees.
 


Article 302. Period of payment of customs duties



 

1. the Customs fee for customs clearance must be paid before submission of the customs declaration or simultaneously with the customs declaration.
2. Customs fee for Customs escorts must be paid prior to the actual implementation of Customs escorts.
3. the Customs fee for storage must be paid before the actual release of the goods from the warehouse of temporary storage or of the customs warehouse.
 


Article 303. The order and form of payment of customs duties



 

1. customs charges are payable: 1) for customs clearance-upon declaration of goods;
2) for Customs escorts-under Customs escort vehicles transporting goods in accordance with the procedure for internal customs transit or customs Customs transit regime;
3) for storage when storing goods in temporary storage warehouse and bonded warehouse customs authority located at crossing points on the State border of Turkmenistan.
2. the payment of customs duties is performed according to the rules and forms which are prescribed by this code with regard to the payment of customs duties and taxes.
(As amended by the law of Turkmenistan dated October 24, 2015-Statements of the Mejlis of Turkmenistan, г., no. 2015 _ calendar _) article 304. The collection and refund of customs duties



 

The collection and refund of customs duties are carried out in accordance with the procedure provided for in this code for the recovery and return of customs duties and taxes.

In the cases specified in paragraphs 1 and 2 of the first paragraph of Article 296 of the present Code, refund of customs fee for customs clearance is performed.
 
Article 305. Exemption from customs duties, persons may be exempted from the payment of customs duties in accordance with the legislation of Turkmenistan, international treaties to which Turkmenistan is a party.
 


Article 306. Rates of customs duties



 

Rates of customs fees are established by the Cabinet of Ministers of Turkmenistan.
 
SECTION IV. CUSTOMS CONTROL Chapter 33. GENERAL PROVISIONS pertaining to CUSTOMS CONTROL Article 307. Principles of conducting customs control 1. When conducting customs control the Customs authorities proceed from the principle of selection and use those forms of customs control, sufficient to ensure compliance with customs legislation of Turkmenistan.
2. When choosing forms of customs control uses a system of risk management. The risk refers to the likelihood of non-compliance with customs legislation of Turkmenistan.
The risk management system is based on the effective use of the resources of the Customs authorities in order to prevent the violation of the customs legislation of Turkmenistan: 1) with sustainable;
2) associated with the evasion of customs duties, taxes in large sizes;
3) undermining the competitiveness of domestic producers;
4) affecting the important interests of the other State, the enforcement of which is the responsibility of the Customs authorities.
3. The Customs authorities shall apply the methods of risk analysis to identify products, vehicles, documents and persons subject to verification, and the extent of such verification.
4. Authorized State body in the field of customs, customs control determines the strategy, based on a system of risk assessment measures.
5. Customs control shall be carried out exclusively by the Customs authorities in accordance with this code.
 


Article 308. Timing verification of a Customs Declaration and other documents and goods for customs clearance



 

1. check with customs clearance of goods customs declaration and other documents submitted to the Customs authorities, as well as the checking of goods in order to establish the conformity of information indicated in the Customs Declaration and other documents, name, origin, quantity and value of goods must be completed no later than three days from the date of the adoption of the Customs authorities of the customs declaration, the submission of documents and the presentation of the goods, except in cases where this code is installed over a short period of time.
2. the customs authority may extend the time for inspection of goods if presented for checking goods are sub-divided into packing the place on individual species and (or) names of goods and/or information about packaging and labelling not mentioned in commercial and/or transport documents for goods. Extension of inspection of goods is carried out, provided that the circumstances did not allow the Customs authorities to perform the necessary operations to establish the conformity of products information about them. Verification of goods shall be extended for the time it takes a person with an authority concerning goods, separate the consignment into individual products.
 
Article 309. Goods and vehicles under customs control 1. Goods and means of transport to the customs territory of Turkmenistan vvezënnye, shall be deemed to be under customs supervision from the time of crossing of the customs border when their arrival on the customs territory of Turkmenistan until: 1) release for free circulation;
2) destruction;
3) refusal in favour of the State or the treatment of State property or orders otherwise in accordance with chapter 39 of this code;
4) actual export of goods and vehicles outside the customs territory of Turkmenistan.
Use and disposal of vvezënnymi goods and means of transport under customs control, are allowed in the manner and under the conditions defined by this code.
2. Turkmen goods and means of transport shall be deemed to be under customs control when they are exported from the customs territory of Turkmenistan from the moment of acceptance of the customs declaration or an action directly aimed at the removal of goods from the customs territory of Turkmenistan, and before crossing the customs border of Turkmenistan.
3. The Customs authorities exercise customs control over the execution of persons obligations to reimport a previously exported from the customs territory of Turkmenistan of Turkmen goods and means of transport or reimport of products of processing of these goods in accordance with the terms of customs regimes, in the manner prescribed by this section, if such goods (products) shall be subject to mandatory reverse-imported in accordance with the legislation of Turkmenistan.
 
Article 310. Customs controls after the release of goods and means of transport 1. The Customs authorities have the right to exercise customs supervision after release of goods and means of transport. 
2. the cases and the procedure for exercising such control shall be established by the authorized State body in the field of customs.
 
Article 311. Customs control zone
 

1. Customs control zones are created for the purposes of customs control at the customs inspection forms and customs clearance of goods and means of transport, storage and move under customs control.
Customs control zone can be created along the customs border of Turkmenistan, in places of customs clearance, customs operations, ground handling of goods, their examination and inspection, in places of temporary storage, parking of vehicles transporting goods under customs control, and in other places, as defined by this code.
2. Customs control zones can be permanent in cases of regular presence in them of goods subject to customs control or temporary.
Temporary customs control zone can be created: 1) for customs clearance of goods and means of transport outside the areas of customs operations at the time of their Commission, if the Commission of such operations required to determine a customs control zone in view of the need to ensure the smooth implementation of the Customs authorities of their functions;
2) if necessary, the implementation of the survey or inspection of goods and means of transport, detected by customs bodies outside of the permanent customs control zone.
Decision on the establishment of the temporary customs control zone shall be made by the head of the customs body or face, substitute it in writing.
3. procedure for establishment and designation of customs control zones, as well as the requirements are established by the authorized State body in the field of customs, with the exception of customs control zones along the customs border of Turkmenistan.
Along the customs border of Turkmenistan and at crossing points on the State border of Turkmenistan customs control zones are created in accordance with the procedure determined by the Cabinet of Ministers of Turkmenistan.
4. implementation of industrial and other commercial activity, movement of goods, vehicles, persons, including officials of other State authorities, through the border customs control zones and their limits are allowed with the permission of the Customs authorities and under their supervision, except in cases established by this code and other normative legal acts of Turkmenistan. In these cases, access to the customs control zone shall be permitted with prior notification of the Customs authorities.
5. Check the goods may only be carried out by customs control zones.
 
Article 312. Submission of documents and information necessary for customs control 1. Persons transporting goods and means of transport across the customs border of Turkmenistan, customs brokers (representatives), owners of warehouses of temporary storage and customs warehouses are required to submit to customs control the Customs authorities the documents and information which provided in accordance with this code.
2. For customs control the Customs authorities are entitled to receive from the banks and other credit organizations for information about related to foreign economic activity and payment of customs payments transactions of persons referred to in article 9 of this code, as well as customs brokers, owners and proprietors of temporary storage warehouses bonded warehouses.
3. in order to implement the validation of information after the release of the goods, the Customs authorities shall have the right to request and receive commercial documents, accounting and reporting documents and other information, including in the form of electronic documents related to foreign trade transactions involving these products and, in the case of goods imported to the customs territory of Turkmenistan, and subsequent data operations from goods, the declarant or a person related to operations with goods.
4. The Customs authorities shall have the right to obtain from the authorities responsible for registration of legal entities and other authorities the information necessary for customs control.
5. Documents required for customs control shall be kept by persons of not less than three calendar years following the year during which the goods lose their status under the customs control. Customs brokers (representatives), owners of warehouses of temporary storage and customs warehouses should store documents within five calendar years after the year in which committed customs operations.
 
Article 313. Presentation of reports for the purposes of customs control, customs brokers (representatives), owners of warehouses of temporary storage and customs warehouse owners, persons enjoying special issue procedures, as well as persons and (or) owning conditionally issued goods, on request of the customs bodies are required to submit to the Customs authorities reporting of stored, transported, sold, processed and/or used items on the forms determined by the authorized State body in the field of customs.
 


Article 314. Inadmissibility of causing undue harm (harm) when conducting customs control



 

1. When conducting customs control, it is not allowed to harm (harm) to the carrier, the declarant, their representatives, owners of warehouses of temporary storage, customs warehouses, other interested persons as well as goods and means of transportation.

2. damages caused by unlawful decisions, actions (inaction) of customs bodies or their officials in conducting customs control shall be compensated in full, including lost profits (loss of profit).
3. for causing of damages to persons or customs authorities officials bear responsibility stipulated by the legislation of Turkmenistan.
4. damages caused by persons lawful decisions, actions of customs officials, are not subject to compensation.
 
Chapter 34. The FORM and order of CUSTOMS CONTROLS Article 315. Form of customs control, customs control Forms are: 1) the verification of documents and information;
2) oral survey;
3) obtaining explanations;
4) customs supervision;
5) Customs inspection of goods and means of transport;
6) customs clearance of goods and means of transport;
7) personal inspection;
8) verification of labelling specific brands, the availability to them of identification marks;
9) inspection of premises and territories for the purposes of customs control;
10) Customs audit.
 
Article 316. Verification of documents and information 1. The Customs authorities verify documents and information presented during customs clearance of goods and means of transport in accordance with the present Code, in order to establish the veracity and authenticity of documents, as well as the correctness of their execution.
2. Validation of information provided to the customs bodies during customs clearance, by comparison with information obtained from other sources, analysis of information of the special customs statistics and processing information using information technology, as well as in other ways in accordance with the legislation of Turkmenistan.
3. When conducting customs control, the customs authority may request additional documents and motivated information solely in order to verify the information contained in the Customs Declaration and other customs documents. Customs authority requests such documents and information in writing and sets a time limit for their submission, which should be sufficient for this.
4. request for additional documents and data and validation does not inhibit the production of the goods, unless otherwise expressly provided by this code.
 
Article 317. Oral interviewing in the production of customs clearance of goods and means of transport conveyed across the customs border of Turkmenistan, customs officials have the right to conduct an oral questioning of physical persons as well as persons who are representatives of enterprises, organizations and institutions with competence in respect of such goods and means of transport, without explanation, in writing, specified persons.
 
Article 318. Obtaining explanations 1. Obtaining explanations-obtaining customs official information about the circumstances of relevance to the implementation of customs control, from the persons referred to in article 9 of this code, declarants and other persons involved in the movement of goods and means of transport across the customs border of Turkmenistan and with such information.
2. the Description shall be in writing.
 
Article 319. Customs supervision Customs surveillance-focused, systematic or single, direct or indirect (using technical means) Visual observation by the authorized officials of the Customs authorities for the movement of goods and means of transportation subject to customs control, committing to them of cargo and other operations.
 
Article 320. Customs inspection of goods and means of transport 1. Customs inspection of goods and means of transport-an external visual inspection of the goods, luggage of individuals, vehicles, cargo containers, Customs seals, stamps, other means of identifying goods for customs control purposes by authorized officials of the customs authority and not associated with opening the vehicle or its cargo compartments and violation of packing of goods.
2. In the customs control zone customs inspection of goods and means of transport may be effected in the absence of the declarant, of any other persons having authority with respect to goods and means of transport and their representatives, except when such persons express their wish to attend during customs inspection.
3. Upon detection during customs inspection of goods and means of transport of the fact an incorrect specification of the number of products in their Declaration of customs body determines the amount of goods for customs purposes.
4. on the basis of customs inspection of goods and means of transport customs officials can be composed to form approved by the authorized State body in the field of customs, if the results of such examination may be needed in the future. On request of a person who has authority with respect to goods and/or vehicles, officials of the customs body shall be obliged to draw up a statement or tick the fact customs inspection at the transport (conveyance) document and (or) Customs Declaration available to the person. The second instance of the Customs Act examination is awarded to a person with an authority concerning goods and/or vehicles.
 
Article 321. Customs inspection of goods and means of transport
 

1. Customs inspection by authorized officials of the customs authority inspection of goods and means of transport associated with the removal of seals, stamps and other means of identifying goods, unpacking of goods or cargo space of the vehicle or the containers, containers and other places where people are or may be goods.
Customs inspection of goods is done after acceptance of the customs declaration for the goods. Prior to submission of the customs declaration for the goods imported to the customs territory of Turkmenistan customs inspection can be carried out in order to identify the goods for customs purposes, or if there is information on violation of the customs legislation of Turkmenistan with a view to its verification, as well as customs control on the basis of spot checks.
2. The authorized Customs officer shall, in deciding to conduct customs clearance shall notify the declarant or a person having authority with respect to goods and/or vehicles, if known. For customs clearance of goods and means of transport may be present, and on demand of the authorized Customs officer required to attend these persons or their representatives. In the absence of a representative, authorized by the carrier, it shall be a physical person driving the vehicle.
3. the customs authority may carry out customs clearance of goods and means of transport in the absence of the declarant, of any other persons having authority with respect to goods and/or means of transport and their representatives in the following cases: 1) the non-appearance of those persons upon expiry of the term specified in the first paragraph of article 79 of the present code;
2) existence of a threat to national security, public order, life and human health, animals, plants, the environment Wednesday, preservation of cultural values and in other circumstances, urgent cases (including if there are signs indicating that the goods are flammable substances, explosive objects, explosive, toxic, hazardous chemical and biological substances, narcotic drugs, psychotropic, virulent, poisonous, toxic, radioactive substances, nuclear materials and other similar products If the goods are spreading stench);
3) forwarding of goods by international mail;
4) leaving the customs territory of Turkmenistan of goods and means of transport in violation of customs regulations, which provides for the export of goods and vehicles with such territory.
Customs inspection of goods and means of transportation in these cases is conducted in the presence of witnesses.
4. If the customs inspection has been part of the goods indicated in the customs declaration as one item of goods, the results of such examination shall apply to all the goods referred to in the customs declaration. The declarant or a person having authority with respect to goods that may require additional customs inspection of the remainder of the goods if he considers that the results of the conducted inspection cannot be extended to all products.
5. If in the course of customs clearance of goods and means of transport of the fact an incorrect specification of the number of products in their Declaration of customs body determines the amount of goods for customs purposes.
6. based on the results of the Customs Act is drawn up in two copies. In the Act of conducting customs inspections shall specify: 1) information on officials of a customs body carrying out customs clearance, and persons attending it;
2) reasons for customs inspection in the absence of the declarant or a person having authority with respect to goods and/or vehicles;
3) results of customs inspection.
The form of the Act shall be approved by the authorized State body in the field of customs.
The second instance of the Act shall be served on a person with an authority concerning goods and (or) vehicles, or his representative, if the person is found.
 
Article 322. Personal search 1. Personal search as an exceptional form of customs control may be carried out on the basis of a written decision of the head of the customs body or person to replace him, if there are grounds to believe that a natural person, the following through the State border of Turkmenistan and located in the customs control zone or the transit zone of the airport open for international traffic, hides and voluntarily produces goods that are forbidden to import into the customs territory of Turkmenistan and export from that territory or transported in violation of the order established by this code.
The decision on carrying out personal search shall be made by the head of the customs body or person, substitute it in writing by overlay resolution on the report of the customs officer or issued a separate Act.
2. Before the beginning of the personal search the customs official is obliged to declare an individual decision on personal inspection, an individual with his or her rights and obligations when conducting such inspection and offer voluntarily surrender the hidden goods.

The fact of the familiarization of an individual with the resolution on the personal inspection verifies the specified entity by the corresponding inscriptions on the decision on conducting the inspection. In case of refusal to commit such action on this is marked on the resolution on the personal inspection, certified by the signature of the customs official declared the decision on carrying out personal search.
3. Personal search shall be carried out by a customs officer of the same sex with the searched person in the presence of two witnesses of the same sex in an isolated room that meets the sanitary requirements.
Examination of the body of being searched must be carried out only by a medical worker who has no right to evade the decision of the head of the customs body or person substituting on personal inspection.
In search of a minor or incapacitated person may be present physically his legal representatives (parents, adoptive parent, guardian, trustee) or a person accompanying him.
Access to this area of other individuals and the ability to oversee the search on their part should be deleted.
4. Personal search shall be carried out in a correct manner, excluding the humiliation of the dignity of the person and causing undue harm (harm) to health and property of the searched person, to the extent necessary for the detection of hidden goods in possession of a natural person.
5. Searched person (his legal representative) during personal inspection is obliged to comply with the legitimate demands of the customs official performing the search, and has the right to: 1) require ads to him the decision of the head of the customs body or his Deputy, on personal inspection;
2) become acquainted with their rights and obligations;
3) to give explanations, submit petitions;
4) familiarize yourself with the search report at the end of it and make representations to be made in the Act;
5) to use their own language, as well as an interpreter;
6) appeal in accordance with the legislation of Turkmenistan, officials of the customs authority at the end of the search, if the person believes that his or her rights and legitimate interests have been infringed upon personal inspection.
6. On carrying out personal search shall be drawn on the form, determined by the authorized State body in the field of customs, in two copies.
The Act is signed by a customs officer, carrying out personal search, by a natural person in respect of whom the personal search was conducted (his legal representative), understood, and when examining the body of being searched-medical practitioner. The second instance of the Act shall be communicated to the person against whom personal search was conducted (his legal representative).
 


Article 323. Check special labelling marks presence on them badging



 

1. The Customs authorities shall carry out checks on goods or their packaging of special stamps, identification or by using other methods to identify goods that are used to confirm the legality of their importation to the customs territory of Turkmenistan in the cases stipulated by the legislation of Turkmenistan.
2. the absence of the goods referred to in the first part of this article, special marks, identification or by using other methods to identify goods is regarded as proof of importation of goods into the customs territory of Turkmenistan without customs clearance and release of goods, if the person from whom such goods are found, proves the opposite.
 
Article 324. Inspection of premises and territories 1. Inspection of premises and territories conducted in order to confirm the availability of goods and means of transportation subject to customs control, including conditionally released on temporary storage warehouses, customs warehouses, the premises of the duty-free shop, as well as persons who must be goods in accordance with the terms of customs procedures or customs regimes provided by the present code.
Inspection of premises and territories is conducted if there is information about the loss of goods and (or) of vehicles, their alienation or disposition or otherwise used in violation of the terms and conditions laid down in this code, in order to verify this information, as well as on the basis of spot checks.
2. The Customs authorities may be carried out inspection of premises and territories at a checkpoint at the border of Turkmenistan, in customs control zones established along the customs border, as well as by persons engaged in wholesale or retail trade in vvezënnymi goods, subject to the availability of information about finding premises or territories of those persons, goods and vehicles imported into the customs territory of Turkmenistan with violation of the order, stipulated by the present code to verify this information.
3. inspection of premises and territories held on presentation of requirements signed by the head of the customs body or face, his replacement, and service identities.
Form requirements is determined by the authorized State body in the field of customs.

4. If the legislation of Turkmenistan establishes another order of government officials access to individual objects, customs officials have the right to have access to the specified objects in the manner determined by the relevant normative legal acts of Turkmenistan.
5. in case of refusal to provide customs officials access to the premises and territory they are entitled to enter the premises and territory of the Suppression of resistance and opening the locked premises in the presence of two witnesses, except where the laws of Turkmenistan establishes another order of government officials access to individual objects.
6. All cases of occurrence within the premises and territory of the Suppression of resistance and opening the locked premises, the Customs authorities shall notify the Prosecutor within twenty-four hours.
7. inspection of premises and territories should be the minimum time needed for the vote, and may not last longer than one day.
8. Based on the results of inspection shall be drawn on the form approved by the authorized State body in the field of customs, in two copies. The second instance of the specified act shall be served on the person whose premises or territory were examined.


 



Article 325. Customs audit



 

1. the Customs authorities may carry out customs audit verification of the fact of release of goods, as well as the reliability of the information indicated in the Customs Declaration and other documents submitted to customs clearance by comparing this information with the data and accounting statements, invoices, with other information of persons referred to in this article.
Customs audit is carried out in the General and special forms.
2. General Customs audit may be carried out by the Customs authorities at the declarants or persons referred to in article 9 of this code and does not act as declarant.
3. General Customs audit is carried out by decision of the head of the customs body or his Deputy. Before the start of the audit, a copy of such decision shall be served on the person from whom it should be done.
When conducting common customs audit of customs authorities shall be entitled to the limits of their competence, access to databases and data banks of automated information systems validated person in accordance with the legislation of Turkmenistan.
Inspection shall be performed in the shortest possible time necessary for its realization, and cannot last more than three days. Verification should not impede the implementation of the activities of the examinee.
The reconvening of a common customs audit in respect of the same goods is not permitted.
4. Special Customs audit may be carried out by the Customs authorities: 1) persons specified in part 2 of this article, in cases if the common customs audit or other forms of customs control provided for in this chapter, found data that may indicate a non-authenticity of the data submitted for customs clearance or the use and disposal of goods in compliance with the requirements and restrictions set forth in this code;
2) customs brokers (representatives), owners of temporary storage warehouses and customs warehouses-owners when it encounters data that may indicate violations of accounting of the goods conveyed across the customs border of Turkmenistan, and reporting on them or non-compliance with other requirements and conditions for the exercise of the corresponding activity established in this code;
3) engaged in wholesale or retail trade in vvezënnymi goods-when detecting data that may indicate that the goods imported to the customs territory with breaches of the requirements and conditions laid down in this code, which resulted in a violation of the order of payment of customs duties, taxes or failure to comply with the prohibitions and restrictions laid down by the legislation of Turkmenistan.
A special customs audit shall be appointed by the head of the customs body in agreement with an authorized State body in the field of customs. The decision to hold the special customs audit is accepted in writing. Before the holding of the special customs audit a copy of this decision shall be served on the person from whom it should be done.
5. during the audit of the special customs, the Customs authorities shall have the right to: 1) require grant submission of any documentation and information (including banking), including in the form of electronic documents relating to the conduct of industrial, commercial or other operations with goods on customs territory of Turkmenistan vvezënnymi, and get acquainted with it;
2) inspect the premises and territory of the examinee, and carry out inspection and examination of goods in accordance with this code in the presence of delegates of the examinee, and in the case of customs audit from individual entrepreneur-in the presence of two witnesses;
3) to make an inventory of the goods in accordance with the legislation of Turkmenistan;
4) to repossession of goods or impose a ban on the termination of the goods in accordance with article 326 of the present code.

6. Special Customs audit should be conducted in the shortest possible time needed for its spending, and may not exceed two months from the date of adoption of the decision to hold a special customs audit. Within the specified period of time is not enabled, the time period between the handing of the person required to submit documents and information and the submission of these documents and information. In exceptional cases, the authorized State body in the area of Customs may extend the duration of the check for another month.
The reconvening of the special customs audit in respect of the same goods is not permitted.
7. carrying out customs audit (General and special forms) is only permitted in respect of legal persons and individual entrepreneurs.
8. for the purposes of conducting customs audit (General and special forms) the Customs authorities may use the results of the inventory, conducted by a person with an authority concerning goods or engaged in storing such products or controlling bodies, use the audit reports, as well as acts and opinions of public bodies.
9. the results of the Customs audit (General and special forms) are issued an act on the form, determined by the authorized State body in the field of customs. The Act is drawn up accordingly: 1) on the day following the day of the completion of the overall customs audit;
2) within ten days from the date of completion of the special customs audit.
The second instance of the Act shall be served to the person from whom the audit.
10. When it detects during customs audit (General and special) signs of criminal or administrative offences in the area of customs inspection against established direct objects of the offence is completed. While the results of the Customs Act is drawn up audit immediately. Further acts are committed by a customs body in accordance with the criminal procedure legislation of Turkmenistan or the legislation of Turkmenistan on administrative offences.


 



Article 326. Ban on disposal of goods or seizure of goods under the special customs audit



 

1. Ban on disposal of goods when conducting special customs audit is performed in the following cases: 1) detection products without these special marks, identification or by using other methods to identify goods, which are provided by this code and other normative legal acts of Turkmenistan to confirm the legality of the importation of goods into the customs territory of Turkmenistan or goods with forged trade marks or signs;
2) lack in commercial documents examinee information on release of the goods by the Customs authorities, if in accordance with normative legal acts of Turkmenistan specifying such information in commercial documents necessarily circulation of goods on the territory of Turkmenistan, as well as detection of authenticity of the information or the lack of commercial documents, where such details should be specified;
3) detect facts of use of and/or disposition of goods conditionally issued for purposes other than those for which granted full or partial release from payment of customs duties and taxes.
2. goods which bans on disposal shall be deposited to the owner or other person having authority with respect to such goods. Location to store such goods customs control zone is declared. Usage of goods on which the bans on disposal may be authorized by the head of the customs body, appointing a special customs audit, or a person authorized by them. In this case, the transfer of the goods at the disposal of banned, others, waste products, their alienation or disposal in any other way are not allowed.
3. If the goods are prohibited for import to Turkmenistan or trafficking in accordance with the legislation of Turkmenistan, as well as when there are sufficient grounds to believe that a ban on the disposal of goods is not sufficient to ensure their safety, customs authorities produce repossession of goods.
The seized goods are placed at the temporary storage of a customs body or in another place, which is a customs control zone.
4. seizure of goods and a ban on disposal of goods may not be carried out if the person from whom they discovered, provides security for payment of customs duties and taxes, which may be recovered, except in cases where the goods prohibited to be imported into Turkmenistan or trafficking in its territory in accordance with the legislation of Turkmenistan, or in respect of goods quantitative restrictions on their movement across the customs border of Turkmenistan. Calculation of customs duties and taxes for the purpose of determining amounts to ensure payment thereof is made in accordance with article 271 of the criminal code.
5. Withdrawal of goods and a ban on disposal of goods produced by a reasoned decision of the customs official performing the special customs audit, in the presence of the person whose goods have been discovered, or his representative, as well as at least two witnesses.

Where necessary, to conduct removal or prohibition on disposal of goods according to article 332 of the present code may involve relevant experts.
Before the seizure of goods or enjoin the disposal of goods the customs official must present Decree on repossessed goods or imposition of ban on the disposal of the person from whom they were seized goods or goods which prohibits disposal.
6. The seizure of goods or imposition of ban on the disposal of goods shall be drawn up. In the Protocol or the annexed lists seized goods or goods which are prohibited by an order are described in detail, indicating their name, number and individual traits. The specified protocol is signed by a customs officer, who carried out the removal or naloživšim a ban on the disposal of goods, the person from whom the goods seized or found goods that prohibited to dispose, or his representative, as well as understood. A copy shall be served on the person from whom the goods were found, or by his representative.
7. the return of seized goods and the removal of imposed ban on disposal of goods shall be made not later than the date of expiry of the special customs audit, except when they can be confiscated, be required as evidence or may be levied on the payment of customs duties and taxes. Temporary storage of seized goods is carried out at the expense of the person from whom the goods were seized.
8. On the disposal of seized goods and commodities, which bans on disposal, specified in the Act, reflecting the results of the special customs audit.
9. Disposal of unclaimed seized goods after two months from the date of the end of the special customs audit is carried out in the manner provided for in chapter 39 of this code.
 


Chapter 35. EXPERTISE AND RESEARCH



IMPLEMENTATION OF CUSTOMS CONTROL



 



Article 327. The appointment of the examination during customs control



 

1. examination of goods, means of transport or documents containing information on goods and vehicles or to commit operations (actions) against them is assigned if during customs control to clarify emerging issues requires special knowledge.
2. the examination is carried out by experts of the Customs laboratories, as well as other relevant organizations or other experts appointed by the Customs authorities. As an expert may be assigned any person possessing special knowledge required to give an opinion. For expert examination is engaged on a contractual basis. When you assign a declarant's initiative, examination or other interested persons specified persons may submit proposals to the Customs authorities on the candidacy of an expert.
3. appointment of the examination the customs official shall, with the consent of the head of a body or person substituting, shall order that specifies the reason for the examination, the surname, forename and patronymic of the expert, name of organization, in which the examination is to be held, issues laid upon the expert, a list of materials and documents provided to the expert, and the examination and presentation of opinions to a customs body.
4. the term of carrying out the examination shall not exceed: 1) dates of temporary storage of goods, if not implemented, pending the outcome of the examination;
2) six months if examination is carried out in respect of motor vehicles;
3) one year in the other cases.
5. The customs official is obliged to acquaint the declarant or a person having authority with respect to goods and/or vehicles, if known, with the decision on the appointment of the examination and clarification of its rights under article 330 of the present Code, which shall be entered in the decreeing confirming the said person or his representative.
 


Article 328. Expert's opinion

 
1. on the basis of the researches and their results, the expert on their own behalf gives opinion in writing.
2. In the opinion of the expert shall be specified the time and location of the study, by whom and on what basis research, issues laid upon the expert research objects, materials and documents provided to the expert, the content and the results of studies indicating the applied methods, evaluation of results of studies, conclusions on the issues raised and their rationale.
Materials and documents illustrating the expert or several experts attached to the opinion and serve as its integral part.
If the expert when carrying out the examination will establish the available relevant to the circumstances of the case about which no questions were asked, it may include conclusions about these circumstances, in my opinion.
3. If the examination was carried out with the participation of several experts, the conclusion shall be signed by all experts. In case of disagreements between experts each of them makes their findings separately.

4. the customs authority, the author of the examination, shall be awarded by the declarant or a person having authority with respect to goods and/or vehicles, if the person is known, a copy of the expert opinion.
5. When deciding the Customs authorities consider expert opinion based on the results of the examinations, including those held on the initiative of the declarant or other interested person.
 


Article 329. The rights and responsibilities of the expert



 

1. the expert shall have the right to: 1) familiarize themselves with the materials related to the subject of examination;
2) with the consent of the customs authority to bring the production expertise of other experts;
3) request additional materials needed for the examination;
4) with the permission of a customs body to participate in undertaking specific action in the implementation of customs control.
2. the information received by the expert during the examination or in preparation for its holding of information constituting commercial, banking or other secret protected by the law, as well as other confidential information should not be disclosed to them, be used for other purposes or passed on to third parties, except for the cases stipulated by the legislation of Turkmenistan.
 


Article 330. Rights of the declarant, a person with an authority concerning goods and/or means of transport and their representatives in the appointment and conduct of the examination



 

1. In the appointment and conduct of the examination of the declarant or other person having authority with respect to goods and/or vehicles, and their representatives have the right to: 1) motivated claim rejection to an expert;
2) petition concerning the appointment of a specific expert;
3) make petitions to place additional questions to obtain expert opinions on them;
4) to appear with permission of a customs body, appointed examination during the examination and to give explanations to the expert;
5) take samples of goods;
6) to acquaint themselves with expert opinion and obtain a copy of such detention;
7) request for an additional or repeated examination.
2. In the case of the application of the declarant, a person with an authority concerning goods and (or) vehicles, or their representative, customs official, borne by expertise, will make an appropriate decision.
In case of refusal of the application of the customs body shall motivated in writing notify the person submitting the petition.
 


Article 331. Samples



 

1. The customs officer when conducting customs control shall have the right to take samples or specimens of goods required for the study. On taking samples of the statement is drawn up on the form, determined by the authorized State body in the field of customs. The second instance of the specified act shall be subject to presentation of a person with an authority concerning goods, if it is installed, or to his representative.
In necessary cases taking samples is carried out with the participation of an expert or specialist.
2. Samples of goods under customs control, with the written permission of a customs body may also take applicants, persons having authority with respect to commodities, their representatives, the persons referred to in the first part of article 345 of the present code and other public bodies.
3. Samples taken in minimum quantities for their research.
Permission to take samples and specimens of goods is issued to persons specified in part 2 of this article, if such a seizure: 1) makes customs control;
2) does not change the characteristics of the goods;
3) does not entail evasion of customs duties, taxes or failure to comply with the prohibitions and restrictions laid down by the legislation of Turkmenistan.
4. When taking samples of the declarant a separate customs declaration for samples is not served on the assumption that they will be indicated in the customs declaration for the goods.
The declarant shall have the right to reduce the customs value of declared goods to a customs value of samples and specimens, if such samples were selected by a customs body and not returned within the stipulated time.
5. Applicants, persons having authority with respect to goods, and their representatives may be present when taking samples of goods customs officials and staff of other State bodies.
6. Customs officials have the right to be present when taking samples of goods by other State bodies, as well as other persons specified in part 2 of this article.
7. Applicants and their representatives are required to assist customs officials in taking their samples of goods, including at his own expense cargo and other necessary operations with commodities.
8. Customs officials have the right to take samples or specimens of goods in the absence of the applicants and their representatives in cases stipulated in part three of article 321 of the criminal code. Take samples of goods in these cases is conducted in the presence of at least two witnesses.

9. the procedure for taking samples of goods, as well as their studies are established by the authorized State body in the area of customs in accordance with the present code and other normative legal acts of Turkmenistan.
10. at the end of the study, samples of goods shall be returned to their owner, except where such samples are subject to destruction or disposal in accordance with the legislation of Turkmenistan, as well as the costs of returning the samples exceed their cost.
 


Article 332. The participation of a specialist in conducting customs control



 

1. in necessary cases to participate in the Commission of a specific action when conducting customs control can be brought is not interested in the results of such action specialist who has the expertise and skills necessary to assist Customs administrations, including the use of technical means.
2. the involvement of a person as an expert is carried out on a contractual basis.
3. the expert shall have the right to: 1) familiarize themselves with the materials related to the subject matter of the action with his participation;
2) with the permission of a customs officer to ask questions related to the subject of appropriate action, participants in such activities;
3) acquainted with the documents, according to the results of oformlâemymi acts when conducting customs control, in which he was involved, and to make statements or remarks about its action to be included in such documents.
4. Specialist shall: 1) to participate in actions requiring specialized knowledge, give explanations regarding its action;
2) certify by my signature fact to commit such acts, their contents and results.
5. the information received by the specialist in attracting him to commit action for customs control information constituting commercial, banking or other secret protected by the law, as well as other confidential information should not be disclosed to them, be used for any other purpose, shared with third parties, except for cases stipulated by the legislation of Turkmenistan.
 


Article 333. Expertise of other government agencies to assist in the implementation of customs control

 
The Customs authorities shall have the right to involve, in accordance with the legislation of Turkmenistan specialists of law enforcement or regulatory bodies to assist in carrying out customs controls.
 


Chapter 36. ADDITIONAL PROVISIONS PERTAINING TO CUSTOMS CONTROL

 
Article 334. Exemption from certain forms of customs control 1. Exemption from the application of certain forms of customs authorities for customs control shall be established exclusively by the present code.
2. Customs inspection shall not be subject to the personal baggage of the President of Turkmenistan, including terminated its powers, and following along with the members of his family.
3. the personal baggage of the deputies of the Majlis of Turkmenistan, the judges, the integrity of which is guaranteed by law, shall not be subject to customs inspection, if the persons crossing the State border of Turkmenistan in connection with the performance of their deputy or official duties.
4. Exempt from customs inspection of foreign military ships (ships), combat aircraft and military equipment, the following, unless otherwise provided by the legislation of Turkmenistan.
5. Exemption from certain forms of customs control in accordance with the international treaties to which Turkmenistan is carried out after performing the procedures stipulated by the legislation of Turkmenistan for the entry into force of these treaties into force.
6. The Cabinet of Ministers of Turkmenistan have the right to exempt individuals, individual goods and vehicles from certain forms of customs control in cases where it is connected with the security of Turkmenistan.
 


Article 335. The use of technical means when conducting customs control



 

1. in order to reduce the time of customs control and improve its efficiency by Customs authorities can be used.
These technical means must be safe for human life and health.
2. Metrological control and supervision related to customs operations with the use of technical means implemented in the order established by the legislation of Turkmenistan.
 


Article 336. Handling and other operations with goods and means of transport required for customs control



 

1. at the request of the customs authority of the declarant, owner of the warehouse of temporary storage, the owner of the customs warehouse, customs broker or other person having authority with respect to goods, under an obligation to make transport, weighing, or other determination of the quantity of goods, loading, unloading, reloading, correction of damaged packaging, unpacking, packaging or repackaging the goods under customs control, as well as autopsy premises, containers and other places where people are or may be such goods.
2. the carrier shall be obliged to facilitate cargo and other operations with goods and (or) with vehicles transferred to them through the customs border of Turkmenistan.
 


Article 337. Identification of goods and means of transport



 


1. to identify the goods and vehicles under customs control may be used by the seals, stamps, letter and other markings, identifying marks, (transportation), commercial papers and other documents, stamps, seals taken samples and specimens of goods, made detailed descriptions of goods and means of transport are drawings made large-scale images, photographs, illustrations, and other means of identification.
2. means of identification may be destroyed or changed (aftermarket), only by the Customs authorities or with their permission unless there is a real risk of destruction, loss or substantial damage to the goods and vehicles. The customs authority shall be notified without delay to the amending, deleting, destruction or damage of identification means and presented evidence of the existence of a specified threat. About modifying, removing, destroying or replacing the means of identification of the customs body shall be drawn on the form approved by the authorized State body in the field of customs.
3. the provisions of paragraph 2 of this article shall apply in cases where, as a means of identification for customs purposes used seals, seal or other means of identification, the Customs authorities of foreign States.
4. at the request of the declarant, the Customs authorities carry out the identification of Turkmen goods declared for exportation from the customs territory of Turkmenistan, in place of their Declaration.
 


Article 338. Additional powers of the customs bodies upon detection of goods illegally imported to the customs territory of Turkmenistan



 

1. Upon detection of customs authorities of goods unlawfully displaced across the customs border of Turkmenistan, entailing the non-payment of customs duties, taxes or failure to comply with the prohibitions and restrictions laid down by the legislation of Turkmenistan, persons who acquired the goods in the customs territory of Turkmenistan in connection with the entrepreneurial activity, goods prohibits the disposal of any goods shall be seized and placed on temporary storage in order prescribed by section 326 of the present code in relation to the seizure of goods and imposing a ban on the disposal of goods when carrying out customs audit. These goods for customs purposes shall be considered as under the customs control.
2. The persons referred to in paragraph 1 of this article, shall have the right to pay the customs duties and taxes in accordance with article 271 of the present code and comply with other requirements and conditions of customs clearance of goods in a simplified manner determined by the authorized State body in the field of customs. When the goods are not removed if the person pay customs duties, taxes not later than five days from the day when they have goods or provide their payment in accordance with Chapter 29 of this code. Default interest on the amounts of customs duties and taxes are not charged.
3. the provisions of paragraph 2 of this article with respect to the granting of rights to pay customs duties, taxes or make customs clearance of goods illegally imported to the customs territory of Turkmenistan, shall not apply to goods that are forbidden to be imported in Turkmenistan, goods turnover which is prohibited on the territory of Turkmenistan, goods in respect of which quantitative restrictions on their movement across the customs border, in accordance with the legislation of Turkmenistan.
4. Upon payment of the customs duties, taxes and customs clearance of persons referred to in paragraph 1 of this article, goods are treated for customs purposes as released for free circulation, that does not prevent the Customs authorities carry out the necessary action to identify those involved in the illegal movement of goods across the customs border.
5. in case of refusal of persons acquired products, unlawfully vvezënnye to the customs territory of Turkmenistan, from payment of customs duties and taxes of customs operations and the disposal of such goods shall be carried out in accordance with article 292 of the criminal code.
Products referred to in part 3 of this article, are the property of the State on the basis of a court decision on the application of the Customs authorities.
 


Article 339. Using the results of customs controls in cases about administrative offences, civil and criminal cases



 

The results of customs controls, designed in accordance with the provisions of this section may be admitted as evidence in criminal and civil cases and cases of administrative offences and subject to evaluation by the Court or officer in reviewing these cases, complaints against a decision, action (inaction) of customs bodies and their officials or cases of economic disputes, along with other evidence in accordance with the legislation of Turkmenistan.
 


Chapter 37. MEASURES TAKEN BY CUSTOMS



AUTHORITIES IN RESPECT OF CERTAIN GOODS



 



Article 340. Grounds for suspension of release of goods



 


1. The Customs authorities in the manner provided for in this chapter, take measures relating to the suspension of the release of goods, based on the application of the owner of exclusive rights (intellectual property) to the objects of copyright and related rights, trademarks, service marks, and the holder of the right to use the appellation of origin (hereinafter referred to as the copyright holder). Measures provided for in this chapter shall be taken when moving goods across the customs frontier or committing other acts with goods under customs supervision.
2. measures taken by the Customs authorities in accordance with this chapter shall not prevent the copyright holder from resorting to any means of defending their rights in accordance with the legislation of Turkmenistan.
 


Article 341. Applying the rightholder and its consideration



 

1. The copyright holder has reasonable grounds to believe that there may be a violation of his rights in accordance with the legislation of Turkmenistan on intellectual property in connection with movement across the customs border of Turkmenistan of goods that are, in his opinion, counterfeit, or when performing other acts with goods under customs supervision, shall have the right to apply to the authorized State body in the area of customs measures relating to the suspension of the release of such goods. The application may be filed on behalf of the copyright owner by his representative.
2. a statement of the measures relating to the suspension of the release of goods shall contain the information: 1) of the copyright holder, and if the statement is served by his representative, the representative;
2) about an object of intellectual property;
3) on products which the rightholder, counterfeit, in sufficient detail to enable the Customs authorities to identify such goods;
4) of the time-limit within which the Customs authorities will take measures in accordance with this chapter.
The statement on measures relating to the suspension of the release of goods are attached documents confirming the right of intellectual property object (certificate, contract, including license, on the transfer of exclusive rights, other documents which the rightholder may submit in support of his rights on objects of intellectual property), and if the application is served by the representative to the statement attached power of Attorney issued by the legal owner of such person.
The rights owner (his representative) may attach to the statement samples that can serve as a confirmation of the existing one, in his view, a violation of his rights.
3. The statement attached obligation right holder in writing of the claim for damage to property that may be adversely the declarant, owner, the recipient of the goods or the person specified in article 9 of this code, in connection with the suspension of the release of goods.
4. Authorized State body in the field of customs, examines the application within a period not exceeding one month from the date of receipt of the application and shall decide on the adoption of measures pursuant to this chapter or refusal to take such measures.
In order to validate the information submitted by the copyright holder (or his representative), the authorized State body in the area of Customs may ask third parties, as well as by public authorities documents proving the alleged information. These persons are obliged within ten days from the date of receipt of the request to submit the required documents. While the authorized State body in the area of Customs may extend the deadline for consideration of the application, but not more than two months.
The decision not to take action in accordance with this chapter shall be adopted in the case of the copyright holder (or his representative) inaccurate information, as well as non-compliance with the requirement part 2 of article 342 of the criminal code.
Decision rights owner (his representative) shall be notified in writing within three days from the date of adoption of this decision.
5. In case of changes in the information specified in the application or in the annexed documents, rights owner (his representative) shall immediately notify the authorized State body in the field of customs.
 


Article 342. The Customs register of intellectual property



 

1. Intellectual property in respect of which an authorized body in the sphere of Customs Affairs decided to take action in accordance with this chapter shall be made in the Customs register of intellectual property (hereinafter in this chapter-register). For inclusion in the register is free of charge.
Register leads the authorized State body in the area of customs in accordance with the procedure determined by the specified authority.
2. Intellectual property is included in the register, provided that the copyright holder provides the performance of an obligation specified in subsection 3 of article 341 of the present Code, in accordance with the civil legislation of Turkmenistan.
3. Object of intellectual property should be deleted from the register in the following cases: 1) at the request of the right holder (or his representative);

2) in case right holder conditions provided by paragraph 2 of this article;
3) upon expiry of the term of legal protection of intellectual property objects;
4) if rights holder for the timing of the suspension of release of goods is not applied to the body authorized in accordance with the legislation of Turkmenistan, for the protection of their rights.
 


Article 343. The period during which the Customs authorities shall take measures relating to the suspension of the release of goods



 

The period during which the Customs authorities shall take measures relating to the suspension of the release of goods is determined on the basis of a statement by the copyright owner (his representative), but not more than five years from the date of making of the intellectual property object in the registry. The time limit may be extended on the basis of the application of the right holder (or his representative), subject to the requirements provided for in article 341 and part two of article 342 of the criminal code. The period during which the Customs authorities shall take measures relating to the suspension of the release of goods, there can be no more than the term of legal protection of intellectual property.
 


Article 344. The suspension of the release of goods



 

1. If the implementation of customs clearance and customs control the customs authority detects items specified by the copyright holder (or his representative) as counterfeit, such goods shall be suspended for ten days. A substantiated written request of the copyright owner (his representative), the time limit may be extended, but not more than for another ten days, if he had the authority, authorized in accordance with the legislation of Turkmenistan, for the protection of their rights.
The decision to suspend the release of goods and the extension of the suspension of the release of goods is made by the head of the customs body or face, substitute it in writing.
2. the customs authority not later than the next day after day, the suspension of the release of goods shall notify the declarant and the copyright owner (his representative), to suspend the release of goods, the causes and timing of such suspension, and also informs the declarant name (surname, name, patronymic name) and address of the legal owner (his representative), and the copyright holder (or his representative) name (surname, name, patronymic name) and address of the declarant.
3. the copyright owner in accordance with the civil legislation of Turkmenistan is responsible for property damage caused by the declarant, owner, the recipient of the goods or the person specified in article 9 of this code, as a result of the suspension of release of goods in accordance with this chapter if the order established by the legislation of Turkmenistan, has been determined that the goods (including their packaging and label) are counterfeit.
 


Article 345. The provision of information. Sampling and samples



 

1. With the written permission of a customs body and declarant rights holder (or their representatives) are under customs control may take samples of the goods in respect of which the decision to suspend the release of, conduct their research, as well as viewing, photographing or otherwise commit such goods.
2. at the request of the right holder (or his representative), the customs authority may require additional information, you may need the copyright holder to prove the violation of his rights, except for the cases stipulated by the legislation of Turkmenistan.
3. the information received by the holder (or his representative) or the declarant pursuant to this section is confidential and must not disclose them, transferred to third parties as well as public authorities, except for the cases stipulated by the legislation of Turkmenistan.
 


Article 346. Cancellation of the decision to suspend the release of goods



 

1. If before expiry of the suspension of release of goods from an authority designated in accordance with the legislation of Turkmenistan, will not receive the decision on seizure of goods, seizure or confiscation of their decision to suspend the release of goods is subject to cancellation on the day following the day of the expiration of the suspension of the release of goods.
2. The decision to suspend the release of goods be cancelled prior to the expiration of the suspension of the release of goods if: 1) the rights owner (his representative) has asked the customs authority for rescission of the decision to suspend the release of goods;
2) intellectual property excluded from the registry.
3. The decision to suspend the release of goods is subject to cancellation on the day when it became aware of the existence of the grounds under section two of this article.
4. Cancellation of a decision to suspend the release of goods is carried out by the head of the customs body to adopt such a decision, or substitute it in writing. After the cancellation of such a decision, the release of goods is carried out in accordance with this code.
 


Article 347. The goods in respect of which customs authorities do not apply measures relating to the suspension of the release of goods



 


Measures relating to the suspension of the release of goods in accordance with this chapter shall not apply to customs authorities in respect of goods containing items of intellectual property, and moved across the customs border by individuals or transmitted in international mail in small numbers, if such goods are intended for personal, family, household and other needs, not connected with entrepreneurial activity.
 
Chapter 38. CONTROLLED DELIVERY OF GOODS Article 348. Characteristics of controlled delivery of goods conveyed across the customs border of Turkmenistan 1. Controlled delivery of goods conveyed across the customs border of Turkmenistan is operatively-search activity, where with the knowledge and under the supervision of the authorities which carry out investigative activities, allowed importation to the customs territory of Turkmenistan, export from that territory or navigating it imported goods.
When moving goods across the customs border of controlled delivery is carried out with a view to preventing, detecting, suppressing and detecting offences related to illicit trafficking in goods.
Controlled delivery of goods is carried out in coordination with the Customs authorities. The procedure for such harmonization is determined by the authorized State body in the field of customs and the State body which carries out operational-investigative activities.
2. In the event of a decision to conduct a controlled delivery of goods exported from the customs territory of Turkmenistan, based on an international treaty to which Turkmenistan or by agreement with the competent bodies of foreign States in criminal proceedings are not instituted in Turkmenistan and the head of the decision of the body conducting the controlled delivery of goods shall immediately notify the General Prosecutor of Turkmenistan.
 
Article 349. Seizure or replacement of goods conveyed across the customs border of Turkmenistan, in the implementation of controlled delivery 1. In the implementation of controlled deliveries conveyed across the customs border of Turkmenistan of goods turnover of which is prohibited or restricted in accordance with the legislation of Turkmenistan, the goods may be completely or partially removed or replaced in accordance with the procedure determined by the Cabinet of Ministers of Turkmenistan.
2. goods that represent a high risk to human health, the environment Wednesday or serve as the basis for the manufacture of weapons of mass destruction, shall be replaced in accordance with the procedure determined by the Cabinet of Ministers of Turkmenistan.
 
SECTION V CIRCULATION OF GOODS TO STATE OWNERSHIP. CUSTOMS STATISTICS Chapter 39. THE GROUNDS AND PROCEDURE FOR THE DISPOSITION OF GOODS AND MEANS OF TRANSPORT



 



Article 350. Circulation of goods and means of transport in the State 1. Goods and means of transport are treated in State ownership: 1) on the basis of a court decision-from the date of entry into force of the decision of the Court;
2) based on the refusal of persons in favor of the State from the date of transfer to the Customs authorities of goods or vehicles on the Act of acceptance.
2. The disposal of goods and means of transport, facing State property by court order shall be carried out in accordance with the legislation of Turkmenistan.
 


Article 351. Disposal of goods, the period of temporary storage or are in the customs warehouse has expired



 

Disposal of goods, the period of temporary storage or retention period which expired, in a customs warehouse shall be carried out on the basis of Act of customs body, fixing the fact of the expiry of the temporary storage or retention in the customs warehouse. The Act is drawn up in two copies on a form to be determined by the authorized State body in the field of customs. The second instance of such an act shall be subject to presentation of the lawful owner of the goods, if the person is found by a customs body. Copy of the Act shall be served on the owner of the warehouse of temporary storage or of the customs warehouse owner.
 


Article 352. Disposal of goods and means of transport which are evidence in cases of administrative offences



 

1. The Customs authorities may dispose of the goods and means of transport which are evidence in cases about administrative offences, if the actual cost of storing them exceed the value of the goods, as well as in other cases specified by the legislation of Turkmenistan.
2. If in the case of an administrative decision will be made for the confiscation of goods and means of transport referred to in paragraph 1 of this article, the amount of the proceeds from the sale of such goods and vehicles transferred to the State budget of Turkmenistan.
3. Disposal of goods and means of transport which are evidence in cases about administrative offences in respect of which decided to return to their rightful owners and who have not claimed them within one month from the date of entry into force of the regulation in the case of an administrative offence shall be carried out in accordance with this chapter if the storage is carried out by the Customs authorities or under their control.

Disposal of specified goods and means of transport is carried out on the basis of an act of a customs body, fixing the fact of expiration of their demand deposits, according to the form approved by the authority in the field of customs.
 


Article 353. Procedure and methods of disposal of goods and means of transport



 

1. Disposal of goods and means of transport shall be carried out by the public authority, authorized by the Cabinet of Ministers of Turkmenistan, by their implementation, destruction or disposal in accordance with the procedure determined by the Cabinet of Ministers of Turkmenistan.
2. the customs authority in advance, but not later than fifteen days in writing notify the rightful owner or person referred to in article 9 of this code (if the person is found by a customs body) about the upcoming transfer of the authorized State body specified in part one of this article, goods and means of transport.
3. the implementation of the goods and the vehicles being produced at prices determined in accordance with the legislation of Turkmenistan.
4. Goods and means of transportation subject to implementation could not be acquired by customs officials, employees of the authorized State body, as well as members of their families.
5. Except as otherwise provided by international treaties of Turkmenistan, Turkmenistan legislation, goods and vehicles, the turnover of which is prohibited in Turkmenistan, as well as goods, storage and realization of which exceed their value, are subject to destruction or disposal in accordance with the legislation of Turkmenistan.
6. the destruction or disposal of goods and means of transport shall be carried out at the expense of the person referred to in article 9 of this code, if the person has not been established, due to their lawful owner, and if there is no rightful owner, at the expense of the State budget of Turkmenistan, unless otherwise provided by the legislation of Turkmenistan in respect of certain types of goods.
 


Article 354. Disposal amounts earned from the sale of goods and means of transport



 

1. The amount of the proceeds from the sale of goods and vehicles converted to State property, paid to their rightful owner in accordance with the procedure determined by the Cabinet of Ministers of Turkmenistan, within three years from the date of their implementation. Of the amounts deducted of import customs duties, taxes on foreign goods that were to be paid if they were released for free circulation, as well as the cost of transportation (transportation), storage of goods and their implementation (including examination and assessment) incurred by the Customs authorities and other persons.
2. If amounts derived from the sale of goods, is not enough to recover the customs duties, taxes and all costs of customs authorities and other persons who, in accordance with the civil legislation of Turkmenistan have the right to claim reimbursement of expenses due to these amounts, their distribution is performed in the following order: 1) first produced of the Turkmenistan State budget listing the amounts of customs duties and taxes;
2) secondarily produced reimbursement for transportation (transportation), storage and sale of goods.
3. reimbursement shall be subject to the calendar sequence of receipt of documents, confirming the right to reimbursement in accordance with the legislation of Turkmenistan, as well as the calculation of such costs.
4. Upon expiry of the term provided for in the first paragraph of this article, the amount of the proceeds from the sale of goods and vehicles transferred to the State budget of Turkmenistan.
5. The amount of the proceeds from the sale of goods and vehicles converted to State property transferred to the State budget of Turkmenistan.
 


Article 355. The right of the authorized State body in the area of customs to donate goods, dealing in the property of the State authorized State body in the area of Customs may, in agreement with the Cabinet of Ministers of Turkmenistan donate addressed in State ownership: 1) medicines, perishable foods, baby foods, as well as clothes, shoes and other necessities-welfare agencies, health , education;
2) subjects of history, science objects and works of art, not of cultural property, museums;
3) objects of flora and fauna-Zoological Parks, nature reserves, museums;
4) objects of religious worship and religious organizations.
 


Article 356. Peculiarities of the order products



 

Disposal of precious metals, precious stones and articles made of them, cultural values, of goods subject to the marking, and other restricted goods on the territory of Turkmenistan shall be carried out in accordance with the legislation of Turkmenistan.
 
Chapter 40. CUSTOMS STATISTICS Article 357. Customs statistics of foreign trade of Turkmenistan
 

1. in order to analyse the status, dynamics and trends in the development of foreign trade of Turkmenistan, monitor the flow into the State budget of Turkmenistan customs duties, foreign exchange control, the Customs authorities are engaged in collecting and processing information about the movement of goods across the customs border and represent the data of customs statistics of foreign trade in the Cabinet of Ministers of Turkmenistan and other State bodies in accordance with the legislation of Turkmenistan.
2. Authorized State body in the area of customs provides data of customs statistics of foreign trade of Turkmenistan international organizations, in accordance with the legislation of Turkmenistan and the international treaties to which Turkmenistan is a party.
3. Customs statistics of foreign trade of Turkmenistan is carried out in accordance with the present code and other normative legal acts of Turkmenistan.
Customs statistics of foreign trade of Turkmenistan is carried out in accordance with the methodology, ensuring comparability of data of mutual trade between Turkmenistan and its foreign trade partners.
 
Article 358. Special customs statistics 1. In order to achieve the tasks entrusted to the Customs authorities, the bodies carried out special customs statistics in the manner determined by the authorized State body in the field of customs.
2. special customs statistics Data used by Customs authorities for customs purposes exclusively.
 
Article 359. Information used for the purposes of customs statistics 1. For the purposes of customs statistics uses information submitted by persons in accordance with the provisions of this code.
2. All information in its content or by way of submission to the customs authority is confidential and has the status of official secrets. The customs authority may not disclose it without consent of the bearer of information, except for the cases stipulated by the legislation of Turkmenistan.
 
SECTION VI. The FINAL CLAUSE of Article 360. The procedure for calculating the time limits laid down in this code



 

1. the definition of the start and the end dates specified in this code, a certain period of time, or the day of the event is made in the manner prescribed by this code.
2. If this code is not installed, the special procedure for calculating dates, to determine the date of the beginning and expiry dates apply customs rules established by the Civil Code of Turkmenistan, Saparmurat Turkmenbashi, taking into account the provisions of the third part of article 79 of the present code.