Customs declaration is understood as the accurate and complete submission of information about goods and means of transport to customs authorities (in writing, verbally or in another form). Using this information, customs authorities carry out customs control. The necessary information is determined by executive authorities. Also, the procedure for filling out the declarations, the forms of the declaration, and the list of the main documents necessary for the declaration are posted on the official website. Working days and hours are determined by the relevant executive body depending on the characteristics of customs procedures.
What are the circumstances in which customs declarations are required?
The main cases in which the declaration is required are the following:
- When goods or means of transport pass through the border of the Republic of Azerbaijan;
- If the customs regime in which the goods are placed is changed for certain reasons in accordance with the Customs Code;
- In other cases determined by AR legislation, for example, goods placed under the free warehouse regime, duty-free trade shop, must be re-declared if the permit is revoked or revoked.
The declared goods or means of transport data can be used by officials only for the specified purposes:
- A guard of law
- tax - violation of customs regulations and smuggling
- for the purpose of regulation of foreign economic activity (licensing, quotas).
- various types of state control - veterinary, environmental, phytosanitary, etc. for the purpose of organization
- for the purpose of foreign trade statistics
Features of customs clearance
Implementation of the customs clearance process is distinguished depending on the following:
- according to the category of goods carried across the border;
- according to the type of vehicle used during border crossing;
- according to the person transferring the goods.
Regardless of the country of shipment and destination of the goods, clearance is carried out in the same manner.
Customs clearance procedure
Customs clearance starts from the moment the declarant submits the declaration and documents related to the customs clearance of goods and means of transport to the customs authority or verbally informs the customs authority of his intention to do so.
Customs clearance to the Customs Code of the Republic of Azerbaijan is done accordingly. If a permit is required for a separate customs transaction under this Code, then that permit must be issued immediately after the fulfillment of the conditions for its acquisition.
Verification of compliance of the customs declaration with the specified conditions
Before the declarations submitted by the customs authorities are approved, they are checked for compliance with the following conditions:
- that the implementation of the clearance of goods belongs to the authority of that body;
- compliance of the time and place of submission of declarations with the requirements established by legislation;
- information on goods whose export or import is prohibited or restricted in the declaration;
- compliance of the declaration with the requirements determined by the executive authority;
- conformity of the documents submitted with the declaration to the requirements of the legislation
If the customs declaration does not meet the requirements of the legislation and it is not possible to eliminate the deficiencies, that declaration is not approved. In this case, those declarations and documents are returned no later than 1 (one) day after the date of submission.
Rules and period of submission of customs declaration
The customs declaration (as well as relevant documents can be submitted in this manner) is submitted to the customs authorities using electronic data processing methods.
The declaration can be made verbally, in written forms on paper or by other methods in the cases determined by the legislation.
The customs declaration must be submitted to the customs authority at the place where the goods are brought to the customs territory, and during the internal transit special customs procedure, no later than 15 (fifteen) days after the destination is submitted. If the allotted time is not enough, this period can be extended in accordance with the law with a justified request of the declarant. If the last day of submission of the declaration is a non-working day, then the next working day is considered the day of the deadline.
The declaration about the goods taken out of the customs territory must be submitted when they are taken out of the customs territory.
Vehicles without cargo or passengers are declared when crossing the border.
Duration of goods or vehicles under customs control
Goods or means of transport brought to the customs territory are under customs control from the moment they cross the border until one of the following situations occurs:
- until released into free circulation;
- until destroyed;
- until it is abandoned in favor of the state;
- in cases of transfer of goods to state ownership;
- until the goods or means of transport are removed from the customs territory.
Persons having authority over goods and means of transport or their representatives can also participate in customs clearance in accordance with the legislation.
After completing the customs operations and paying the fees in accordance with the general requirements related to placing the goods under the customs procedure, the clearance is considered completed.
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