   
  
G/RO/LDC/N/TJK/1  
 
20 May 2019 
(19-3477) Page: 1/20 
Committee on Rules of Origin  Original: English  
 
NOTIFICATION OF PREF ERENTIAL RULES OF OR IGIN FOR  
LEAST DEVELOPED COUN TRIES  
TAJIKISTAN  
The following communication, dated 16 May 2019, is being circulated at the reque st of the delegation 
of Tajikistan . 
 
_______________  
 
 
Paragraph 4.3 of the 2015 Ministerial Decision on preferential rules of origin for least developed 
countries (WT/L/917/Add.1) requires preference -granting Members  to notify preferential rules o f 
origin as per the established procedures1. In addition, as mandated by the Ministerial Decision, the 
Committee on Rules of Origin agreed, at its meeting of 2 March 2017, to a template  for such 
notifications (G/RO/84 ). 
 
Following such requirements, the following notification has been received from : Tajikistan . 
 
A. BASIC INFORMATION  
 
1)  Notifying member  Tajikistan  
2)  Date of entering into force of Rules 
of origin and any substantive  
modification thereof  8 August 2018   
3)  Date of expiration of Rules of origin 
if applicable  No expiration date  
4)  Title of the preferential scheme for 
which legislation on Rules of origin 
is applicable  On Import Customs Duties of the Republic of Tajikistan  
5)  Authority(ies) granting the 
preferential treatment  Umed Nazarov, Head of Department  
u.nazarov83@mail.ru  
Customs Service under the Government of the Republic of 
Tajikistan  
http://www.gumruk.tj/  
6)  National authorities in charge of 
Rules of origin administration  Customs Service under the Government of the Republic of 
Tajikistan  
 
  
                                                
1 The relevant notification requirements are contained in Paragraph 2(d) of Annex 1 of the Transparency 
Mechanism for Preferential Trade Arrangements (WT/L/806) and in Paragraph 4 of Annex II of the Agreement 
on Rules of Origin.  G/RO/LDC/N /TJK/1  
 
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  B. INFORMATION ON RULES OF ORIGIN  
I.  BENEFICIARIES  
1)  List of Beneficiaries  Afghanistan; Angola; Bangladesh; Benin; Burkina Faso; 
Burundi; Cambodia; Chad; Democratic Republic of Congo; 
Djibouti; The Gambia; Guinea; Guinea -Bissau; Haiti; 
Lao People's Democratic Republic; Lesotho; Liberia; 
Madagascar; Malawi; Mali; Mauritania; Mozambique; 
Myanmar; Nepal; Niger; Rwanda; Samoa; Senegal; 
Solomon  Islands; Somalia; Sierra  Leone; Tanzania; Timor; 
Togo; Uganda; Vanuatu; Yemen; Zambia;  Bhutan; Comoros; 
Ethiopia; Equatorial Guinea; Sao Tomé and Principe; South 
Sudan; Sudan; Eritrea; Kiribati; Tuvalu;  
2)  Eligibility  Least Developed Countries on goods from which rate of 50 % 
from determined import customs duties are applied upon 
importation in the customs territory of the Republic of 
Tajikistan  
 
II.  CRITERIA FOR DETERMINING SUBSTANTIAL TRANSFORMATION  
1)   General criteria, if applicable for all 
products   
 (a) Definition of  wholly obtained 
products  Article 30 of Chapter 6 of Customs Code : 
Article 30  
Goods Wholly Produced in a Given Country  
The following shall be considered as goods wholly produced 
in a given country:  
1) mineral products extracted from the subsurface of a 
country, from its territorial waters (seas) or from its 
continental shelf;  
2) vegetable products harvested or gathered in a given 
country;  
3) animals born and raised in a given country;  
4) products obtained from animals raised in a given 
country;  
5) produc ts obtained from hunting and fishing conducted 
in a given country;  
6) products of maritime fishing and other sea products 
obtained by a vessel of a given country;  
7) products obtained aboard a factory ship of a given 
country solely from products specified in 
sub-paragraph  6 of this Article;  
8) products obtained from marine soil or subsoil outside 
the territorial waters (sea) of a given country, provided 
this country has the sole right to develop that soil or 
subsoil;  
9) scrap and waste (secondary raw materi als) derived 
from manufacturing or other processing operations in a 
given country, as well as used items collected in a 
given country and fit only for processing into raw 
materials;  
10) products of high technologies obtained in the open 
space onboard a spa cecraft if a given country is the 
State where this spacecraft is registered;  
11) goods produced in a given country solely from products 
referred to in sub -paragraphs 1 -10 of this Article; and  
12) electricity generated on the territory of a given country.  G/RO/LDC/N/TJK/1  
 
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   (b)  Describe the criteria for not -
wholly produced products  Change of Tariff Heading (CTH) is the main criterion to 
assess the sufficient processing of goods according to 
Article 31 of Chapter 6 of Customs Code : 
Article 31  
Criteria for Sufficient Processing of Goods  
1. Where two or more countries take part in the production 
of goods, the country of origin of goods shall be the country 
where the goods underwent final operations in processing 
or production meeting the criteria for sufficient processi ng 
in compliance with the provisions of this Article.  
2. If in compliance with Paragraph 4 of this Article there are 
no special requirements set forth as to how to determine 
the country of origin of specific types of goods imported 
into the customs territo ry of the Republic of Tajikistan or if 
no particular features of determining the country of origin 
of goods have been specified with respect to a certain 
country, then the following general rule shall be applied: 
goods are considered as originating in a gi ven country if 
the operations on processing or manufacturing of goods 
result in a change in the classification code of the goods at 
the level of any of the first four digits according to the 
Commodity Nomenclature of the Foreign Economic 
Activities.  
4. The  following criteria for sufficient processing shall also 
be used for determining the country of origin of goods in 
compliance with the procedure established by the 
government of the Republic of Tajikistan:  
1) fulfilment  of certain production or technologic al 
operations sufficient for regarding the country where 
such operations took place as the country of origin;  
and 
2) a change in the value of goods such that the percentage 
ratio of the cost of the materials used or of the added 
value reaches a fixed share of the price of the finished 
product (rule of ad valorem  ratio).  
 (c)  Insert the formula for 
calculating ad valorem  
percentage  None 
2)  Product specific rules of origin, where applicable  
 (a)  Insert  the link where the 
complete list of product 
specific rules of origin can be 
found.  There is no list of product specific rules of origin  
 (b)  Insert the formula for 
calculating ad valorem  
percentage, when applied for 
product specific rule  None 
3) Definition of non -originating 
material and originating material, if 
any Article 29 of  Chapter 6 of Customs Code : 
Article 29  
Determination of the Country of Origin of Goods  
1. The country of origin of goods shall be defined as the 
country where goods were wholly produced (Article 30) or 
were undergone sufficient processing (Article 31) in 
compliance with the criteria established by this Code or in 
the procedure set forth by this Code. The country of origin 
of goods may be understood as a group of countries, 
customs unions of the countries, region or part of a 
country, if it is necessary to identify them for the purpose 
of determining the country of o rigin of goods.  G/RO/LDC/N /TJK/1  
 
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  4) List of insufficient working process, 
if any  Article 31 of  Chapter 6 of Customs Code : 
Article 31  
Criteria for Sufficient Processing of Goods  
3. […] The following operations shall be considered as not 
meeting the criteria for sufficient  processing of goods in a 
given country:  
1) operations necessary for preservation of goods during 
their storage or transportation;  
2) operations necessary for preparing goods for sale and 
transportation (splitting a consignment, grouping of 
packages, sorting, re -packing);  
3) simple assembly operations and other operations the 
performance of which does not change essentially the 
state of goods in compliance with the list determined by 
the government of the Republic of Tajikistan; and  
4) mixing of goods,  originating in various countries, if the 
characteristics of the finished product are not essentially 
different from the characteristics of the goods which 
have been mixed.  
5) Rules for application of cumulation 
and related procedures if any  There are no cumulation provisions in the Customs Code.  
6) Any other information that member 
deems necessary  See Chapter 6 of Customs Code  
 
III.   DOCUMENTARY REQUIREMENTS  
1)  Certificate of origin and other proofs of origin  
 (a)  Requirement for certificate of 
origin and/or any other proof 
of origin, if any  Yes, Article 35 of Chapter 6 of Customs Code  establishes 
the obligation to provide a certificate of origin : 
Article 35  
Certificate of Origin of Goods  
1. "Certificate of origin of goods" shall mean a document 
unambiguously proving the country of origin of goods and 
issued by the bodies or organizations authorized by that 
country or by the country of exportation, provided that in 
the country of exportation the certificate of origin is issued 
based on information  received from the country of origin of 
goods. When information on the country of origin of goods 
in the certificate of origin of goods is based on criteria for 
sufficient processing other than those applied in the 
Republic of Tajikistan (Articles 30 and 3 1), then the country 
of origin of goods shall be determined in compliance with 
the criteria applied in the Republic of Tajikistan.  
[…] 
3. The original certificate of origin of goods shall be 
submitted together with the customs declaration and with 
other do cuments required for customs clearance of goods 
imported into the customs territory of the Republic of 
Tajikistan. In case of the loss of the certificate, an officially 
certified copy shall be accepted.  
4. If the certificate of origin is not completed prop erly (if it 
has erasures, blots or uncertified corrections, if the 
required signatures, stamps or seals are absent, if the 
information in the certificate does not allow to establish 
their relation to the declared goods, if the country of origin 
of goods or  the criteria based upon which the country of 
origin was determined are not stated unambiguously in the 
certificate, when indication of such criteria is mandatory 
required in compliance with international legal acts ratified 
by the Republic of Tajikistan o r normative legal acts of the 
Republic of Tajikistan) or if signs have been detected 
indicating that the certificate may contain unreliable 
information, the customs body shall be entitled to apply to 
the authorized bodies or organizations of the country wh ich G/RO/LDC/N/TJK/1  
 
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  issued the certificate of origin of goods with a request for 
additional documents or clarifying information.  
5. The customs body shall also be entitled to apply to the 
authorized bodies or organizations of the country, which 
issued the certificate of o rigin of goods, with a request to 
present additional documents or clarifying information in 
order to execute selective inspection. Such selective 
inspection shall not prevent goods from being released 
based on information about the country of their origin 
specified at their clearance from customs.  
 (b)  Authority to be designated for 
issuance of certificate of origin  Bodies or organizations authorized by that country or by 
the country of exportation, provided that in the country of 
exportation the certificate of origin is issued based on 
information received from the country of origin of goods.  
 (c)  Prescribed form of Certificate 
of origin and/or any other 
proof of origin  No. (See Article 35 of Chapter 6 of Customs Code , as 
reproduced in III.1.(a) above)  
 (d)  Any other procedures applied 
for certificate of origin and/or 
any other proof of origin, if 
any None 
2)  Direct shipment  
 (a)  Rules applicable for direct 
shipment, if any  Article 31.5 of Chapter 6 of the Customs Code:  
5. When establishing the procedure for the application of 
the criteria for sufficient processing for certain categories of 
goods imported from those countries to which the Republic 
of Tajikistan grants tariff preferences, in order to grant 
tariff preferenc es the government of the Republic of 
Tajikistan shall be entitled to determine terms and 
conditions for application of rules of direct purchase and 
direct shipment.  
 (b)  Documentary requirement for 
proof of direct shipment 
including when the transport 
of consignment involves 
transit through one or more 
intermediate countries, if any  Article 36 of Chapter 6 of Customs Code : 
1. At importation of goods into the customs territory of the 
Republic of Tajikistan a document confirming the country of 
origin of goo ds shall be submitted in case the Republic of 
Tajikistan gives tariff preferences to the country of origin of 
these goods in compliance with normative legal acts the 
Republic of Tajikistan or international legal acts ratified by 
the Republic of Tajikistan.  In this case the document 
confirming the country of origin of goods shall be submitted 
to the customs body at the time of submission of the 
customs declaration. At the same time provision of tariff 
preferences may be conditioned by the need to submit the 
certificate of origin of goods in the established format 
stipulated by normative legal acts of the Republic of 
Tajikistan or international legal acts ratified by the Republic 
of Tajikistan. The customs bodies shall be entitled to 
demand submission of a doc ument confirming the country 
of origin of goods in other cases only when signs have been 
detected indicating that the declared information about the 
country of origin of goods, which affects the application of 
rates of customs duties, taxes and/or prohibit ions and 
restrictions established in compliance with normative legal 
acts of the Republic of Tajikistan, is unreliable.  
 
  G/RO/LDC/N /TJK/1  
 
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  IV.  VERIFICATION AND PENALTIES  
 
1)  Procedure for verification of 
proofs of origin  Paragraph 4 and 5 of Article 35 of  Chapter 6 of Customs 
Code establish as follows : 
-  If the certificate of origin is not completed properly (if it 
has erasures, blots or uncertified corrections, if the 
required signatures, stamps or seals are absent, if the 
information in the certificate does not allow to establish 
their relation to the declared goods, if the country of 
origin of goods or the criteria based upon which the 
country of origin was determined are not stated 
unambiguously in the certificate, when indication of such 
criteria is m andatory required in compliance with 
international legal acts ratified by the Republic of 
Tajikistan or normative legal acts of the Republic of 
Tajikistan) or if signs have been detected indicating that 
the certificate may contain unreliable information, t he 
customs body shall be entitled to apply to the authorized 
bodies or organizations of the country which issued the 
certificate of origin of goods with a request for additional 
documents or clarifying information.  
-  The customs body shall also be entitle d to apply to the 
authorized bodies or organizations of the country, which 
issued the certificate of origin of goods, with a request to 
present additional documents or clarifying information in 
order to execute selective inspection. Such selective 
inspecti on shall not prevent goods from being released 
based on information about the country of their origin 
specified at their clearance from customs.  
2)  Penalties for fraud and false 
declarations  Article 578 of Code of the Republic of Tajikistan on 
Administrative Offences:  
1. Failure to declare or incorrect declaration of goods or a 
vehicle subject to declaration in the prescribed form 
(written, oral or electronic), shall entail the imposition of a 
fine on individuals and officials in the amount half  to twice, 
and on legal entities in the amount from one to three times 
the value of the goods and /or the vehicle that has become 
the subject of an administrative offense, with the 
confiscation of the subject of an administrative offense.  
2. Application by  the declarant or customs broker 
(representative) in the customs declaration or in a document 
of another established form of false information about the 
name, quantity, customs value, country of origin of goods 
and/or vehicles on their customs regime or ot her information 
necessary for making a decision the release (on conditional 
release) of goods and or vehicles, placing them under a 
selected customs regime or affecting the collection of 
customs duties, shall entail the imposition of a fine on 
individuals and officials in the amount of half to twice, and 
for legal entities in the amount of one to three times the 
value of the goods and /or the vehicle that became the 
subject of an administrative offense with confiscation of the 
subject of an administrative of fense.  
3. The application of inaccurate information that does not 
affect the decision of the customs body of the Republic of 
Tajikistan on the movement of goods and vehicles across the 
customs border of the Republic of Tajikistan, placing them 
under the requested customs regime, the amount of 
customs payments is punishable by a fine of from five to ten 
indicators for settlements.  
4. Failure to declare or inaccurate declaring by individuals or 
legal entities of foreign currency or currencies of the 
Republi c of Tajikistan that are moved across the customs 
border of the Republic of Tajikistan and are subject to 
mandatory written declaration results in a fine on individuals 
in the amount of from ten to twenty, and on officials from G/RO/LDC/N/TJK/1  
 
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  twenty to thirty and for leg al entities - from one hundred to 
two hundred indicators for calculations.  
3)  Authorities and procedures for 
appeal in the case of dispute on 
verification  There are no specific appeal procedures for rules of origin. 
However, any person shall be entitled to appeal a decision, 
actions (inaction) of a customs body or of a customs official, 
if such decision, actions (inaction), in the person 's opinion, 
infringes upon his/her rights, freedoms or lawful interests, 
creates obstacles to their fulfilment, or unlaw fully imposes a 
responsibility. The full procedures are described in Chapter 7 
of the Customs Code (Annex 2).  
4) Requirement for preserving the 
documents related to issuance of 
certificate of origin  Paragraph 2 of Article 35 of  Chapter 6 of Customs Code : 
[…] The bodies or organizations which issued the certificate 
of origin of goods shall be obliged to keep a copy of it and 
other documents based upon which the origin of goods was 
determined, for at least four years from the day of its 
issuing . 
5) Any other relevant information  None 
 
V.  REFERENCE TEXTS  
(a) The legislative texts in one of the 
official WTO languages containing 
the preferential rules of origin 
applicable under a PTA granted 
under the Decision on Measures 
in Favour of Least -Developed 
Countries (Annex F of the Hong 
Kong Ministerial Declaration)  See Chapter 6 (reproduced in Annex 2 of this notification ) 
and Chapter 7 of the Customs Code of the Republic of 
Tajikistan (Annex 3 of this notification) . 
(b) The full text of the administrative  
regulations concerning modalities 
for issuance, acceptance, 
retrospective issuance and 
replacement of certificates of 
origin or any equivalent 
declarations to be made, 
including any requirements 
related  to stamps to be used 
along with notification of stam ps 
(c) The full text and related 
administrative regulations of the 
modalities for the proof of 
movement of the consignment of 
the goods from the beneficiary 
countries to preference -giving 
countries including transit 
through third countries  
(d) The full  texts of the modalities of 
the verification procedures and 
related penalties  
 
_______________  
 
  G/RO/LDC/N /TJK/1  
 
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  ANNEX 1  
Unofficial Translation  
Government of the Republic of Tajikistan  
RESOLUTION  
8 August 2018, No. 399 
On Import Customs Duties of the Republic of Tajikistan  
In compliance with the Article 341 of Customs Code of the Republic of Tajikistan, article 57 of the 
Law of the Republic of Tajikistan "On normative and legal acts ", the Government of the Republic of 
Tajikistan resolves:  
1. To approve the rates o f import customs duties consistent with Annex No. 1 to this Resolution.  
2. To determine the free trade regime and apply the zero -rated import customs duties upon 
importation of goods originating from the Member -States of the Treaty on free trade zone, 
signed on 18 October  2011.  
3. To determine the free trade regime and apply the zero -rated import customs duties upon 
importation of goods originating from countries with whom signed bilateral agreements on 
free trade, except goods withdrawn from free trade reg ime.    
4. To introduce preferences and apply rate of 50 % from determined import customs duties upon 
importation of goods originating from the least developed countries consistent with Annex 
No. 2 to this Resolution.  
5. The Ministry of Foreign Affairs of t he Republic of Tajikistan shall inform the Secretariat of the 
World Trade Organization and Execution Committee of Commonwealth of Independent States 
under the established procedure on adoption of this Resolution.  
6. The following shall be acknowledged inva lid: Resolution of the Republic of Tajikistan No. 450, 
from 25 October 2003 "On the Customs Tariff of the Republic of Tajikistan ". 
7. Resolution should come into force after its official publication.  
Chairman of the Government  of the Republic of Tajikistan  G/RO/LDC/N/TJK/1  
 
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  ANNEX 2  
Unofficial Translation  
CHAPTER 6   
Country of Origin of Goods Commodity  
Nomenclature of Foreign Economic Activities  
Article 28  
Scope of Application of this Chapter  
1. The country of origin of goods shall be determined in compliance with the provisions of this 
Chapter in all the cases when the application of measures of tariff and customs regulation as well as 
of prohibitions and restrictions established according to the normative legal acts of the Republic of 
Tajikistan depends on the country  of origin of goods.  
2. The rules for determination of the country of origin of goods shall be established to apply the 
tariff preferences or non -preferential measures of the trade policy.  
Article 29  
Determination of the Country of Origin of Goods  
1. The c ountry of origin of goods shall be defined as the country where goods were wholly produced 
(Article 30) or were undergone sufficient processing (Article 31) in compliance with the criteria 
established by this Code or in the procedure set forth by this Code . The country of origin of goods 
may be understood as a group of countries, customs unions of the countries, region or part of a 
country, if it is necessary to identify them for the purpose of determining the country of origin of 
goods.  
2. Upon the request  of a declarant or of another the person concerned the customs bodies shall 
adopt a preliminary decision on determining the country of origin of goods in compliance with 
Articles  41-44 of this Code.  
Article 30  
Goods Wholly Produced in a Given Country  
The following shall be considered as goods wholly produced in a given country:  
1) mineral products extracted from the subsurface of a country, from its territorial waters (seas) 
or from its continental shelf ; 
2) vegetable products harvested or gathered in a given country ; 
3) animals born and raised in a given country ; 
4) products obtained from animals raised in a given country ; 
5) products obtained from hunting and fishing conducted in a given country ; 
6) products of maritime fishing and other sea products ob tained by a vessel of a given country ; 
7) products obtained aboard a factory ship of a given country solely from products specified in 
sub-paragraph 6 of this Article ; 
8) products obtained from marine soil or subsoil outside the territorial waters (sea) o f a given 
country, provided this country has the sole right to develop that soil or subsoil ; 
9) scrap and waste (secondary raw materials) derived from manufacturing or other processing 
operations in a given country, as well as used items collected in a giv en country and fit only 
for processing into raw materials ; 
10) products of high technologies obtained in the open space onboard a spacecraft if a given 
country is the State where this spacecraft is registered ; 
11) goods produced in a given country solely f rom products referred to in sub -paragraphs 1 -10 of 
this Article ; and 
12) electricity generated on the territory of a given country . 
  G/RO/LDC/N /TJK/1  
 
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  Article 31  
Criteria for Sufficient Processing of Goods  
1. Where two or more countries take part in the production of goods, the country of origin of goods 
shall be the country where the goods underwent final operations in processing or production meeting 
the criteria for sufficient processing in compliance with t he provisions of this Article.  
2. If in compliance with Paragraph 4 of this Article there are no special requirements set forth as to 
how to determine the country of origin of specific types of goods imported into the customs territory 
of the Republic of T ajikistan or if no particular features of determining the country of origin of goods 
have been specified with respect to a certain country, then the following general rule shall be applied: 
goods are considered as originating in a given country if the oper ations on processing or 
manufacturing of goods result in a change in the classification code of the goods at the level of any 
of the first four digits according to the Commodity Nomenclature of the Foreign Economic Activities.  
3. Regardless of the provisio ns established by Paragraph 2 of this Article, the following operations 
shall be considered as not meeting the criteria for sufficient processing of goods in a given country:  
1) operations necessary for preservation of goods during their storage or transpo rtation ; 
2) operations necessary for preparing goods for sale and transportation (splitting a consignment, 
grouping of packages, sorting, re -packing) ; 
3) simple assembly operations and other operations the performance of which does not change 
essentially the state of goods in compliance with the list determined by the government of the 
Republic of Tajikistan ; and  
4) mixing of goods, originating in various countries, if the characteristics of the finished product 
are not essentially different from the chara cteristics of the goods which have been mixed.  
4. The following criteria for sufficient processing shall also be used for determining the country of 
origin of goods in compliance with the procedure established by the government of the Republic of 
Tajikista n: 
1) fulfilment  of certain production or technological operations sufficient for regarding the country 
where such operations took place as the country of origin ; and  
2) a change in the value of goods such that the percentage ratio of the cost of the mater ials used 
or of the added value reaches a fixed share of the price of the finished product (rule of 
ad valorem  ratio).  
5. When establishing the procedure for the application of the criteria for sufficient processing for 
certain categories of goods imported  from those countries to which the Republic of Tajikistan grants 
tariff preferences, in order to grant tariff preferences the government of the Republic of Tajikistan 
shall be entitled to determine terms and conditions for application of rules of direct pu rchase and 
direct shipment.  
Article 32  
Particular Features of Determining the Country of Origin of Goods  
1. When determining the country of origin of goods in unassembled or disassembled state, or of 
goods supplied in several lots as a result of the impossibility of their shipment in one lot for the 
reasons of production or transportation conditions, as well as in the event that a lot of goods is 
subdivided into several lots by mistake, upon the declarant 's wish such goods shall be considered 
as a sin gle commodity.  
2. The conditions for the application of Paragraph 1 of this Article are as follows:  
1) preliminary notification of the customs authorities of a shipment of goods in disassembled or 
unassembled state, shipped in several lots, stating the rea sons for such supply and providing 
specifications of each lot containing the classification codes of the goods in compliance with 
the Commodity Nomenclature of the Foreign Economic Activities, the value and country of 
origin of the goods in each lot, or do cuments confirming the incorrect subdivision of 
commodities into several lots ;  
2) shipment of all lots of goods from the same country by the same supplier ; G/RO/LDC/N/TJK/1  
 
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  3) declaration of all lots of goods to the same customs authority ; and  
4) importation into the customs territory of the Republic of Tajikistan of all shipments of goods 
within a period of time not exceeding one year from the date of acceptance of the customs 
declaration by the customs body or from the date of expiry of the term for submission of the 
customs declaration in respect of the first lot of goods to customs. Upon a declarant 's justified 
request, the mentioned period for shipping remaining lots of goods shall be extended by the 
customs authorities for a period of time req uired for importation of all lots of these goods.  
3. Accessories, appliances, spare parts and tool kits to be used with machines, equipment, devices 
or vehicles shall be considered as having the same origin as the machines, equipment, devices or 
vehicles, provided that the accessories, appliances, spare parts and tool kits are imported and used 
together with the specified machines, equipment, devices or vehicles in a complete set and in the 
quantity usually supplied with these devices.  
4. The packaging in which goods are imported into the customs territory of the Republic of Tajikistan 
shall be considered to have the same country of origin as the goods packed in them, except in cases 
when the packaging is to be declared separately from the goods. In such ca ses, the country of origin 
of packaging shall be determined separately from the country of origin of goods.  
Article 33  
Confirmation of the Country of Origin of Goods  
1. In witness of the country of origin of goods the customs authorities shall be entitled to demand 
presentation of documents confirming the origin of goods from a given country in cases envisaged 
by Article 36 of this Code.  
2. Declaration of origin of goods (Article 34), or, in cases stipulated by the government of the 
Republic of Tajikistan, certificate of origin of goods (Article 35) shall be the documents confirming 
the origin of goods from a given country.  
Article 34  
Declaration of Origin of Goods  
1. In compliance with this Code a declaration of origin of goods drawn up in an arbitrary form  may 
serve as a document confirming the country of origin of goods provided that it contains information 
which allows to determine the country of origin of goods. Commercial or any other documents which 
are related to goods and which contain a statement of  the country of origin made by a manufacturer, 
a seller or an exporter in connection with exportation of goods may be used as such a declaration.  
2. When information on the country of origin of goods stated in the declaration of origin of goods is 
based on  criteria other than those applied in the Republic of Tajikistan (Articles 30 and 31), then the 
country of origin of goods shall be determined in compliance with the criteria applied in the Republic 
of Tajikistan.  
Article 35  
Certificate of Origin of Goods  
1. "Certificate of origin of goods " shall mean a document unambiguously proving the country of 
origin of goods and issued by the bodies or organizations authorized by that country or by the 
country of exportation, provided that in the country of exportatio n the certificate of origin is issued 
based on information received from the country of origin of goods.  When information on the country 
of origin of goods in the certificate of origin of goods is based on criteria for sufficient processing 
other than thos e applied in the Republic of Tajikistan (Articles 30 and 31), then the country of origin 
of goods shall be determined in compliance with the criteria applied in the Republic of Tajikistan.  
2. When goods are exported from the customs territory of the Republ ic of Tajikistan, the certificate 
of origin of goods shall be issued by the bodies or organizations authorized by the government of 
the Republic of Tajikistan, whenever such a certificate is required under the terms of a contract, in 
compliance with the na tional regulations of the country of importation of goods or when the 
availability of this certificate is stipulated by international legal acts ratified by the Republic of 
Tajikistan.  The bodies or organizations which issued the certificate of origin of g oods shall be obliged G/RO/LDC/N /TJK/1  
 
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  to keep a copy of it and other documents based upon which the origin of goods was determined, for 
at least four years from the day of its issuing.  
3. The original certificate of origin of goods shall be submitted together with the cus toms declaration 
and with other documents required for customs clearance of goods imported into the customs 
territory of the Republic of Tajikistan. In case of the loss of the certificate, an officially certified copy 
shall be accepted.  
4. If the certifica te of origin is not completed properly (if it has erasures, blots or uncertified 
corrections, if the required signatures, stamps or seals are absent, if the information in the certificate 
does not allow to establish their relation to the declared goods, if  the country of origin of goods or 
the criteria based upon which the country of origin was determined are not stated unambiguously in 
the certificate, when indication of such criteria is mandatory required in compliance with international 
legal acts ratifi ed by the Republic of Tajikistan or normative legal acts of the Republic of Tajikistan) 
or if signs have been detected indicating that the certificate may contain unreliable information, the 
customs body shall be entitled to apply to the authorized bodies or organizations of the country 
which issued the certificate of origin of goods with a request for additional documents or clarifying 
information.  
5. The customs body shall also be entitled to apply to the authorized bodies or organizations of the 
country,  which issued the certificate of origin of goods, with a request to present additional 
documents or clarifying information in order to execute selective inspection. Such selective 
inspection shall not prevent goods from being released based on information about the country of 
their origin specified at their clearance from customs.  
Article 36  
Submission of Documents Confirming the Country of Origin of Goods  
1. At importation of goods into the customs territory of the Republic of Tajikistan a document 
confirming the country of origin of goods shall be submitted in case the Republic of Tajikistan gives 
tariff preferences to the country of origin of these goods in compliance with normative legal acts the 
Republic of Tajikistan or international legal acts ratified by the Republic of Tajikistan. In this case 
the document confirming the country of origin of goods shall be submitted to the customs body at 
the time of submission of the customs declaration. At the same time provision of tariff preferences 
may be  conditioned by the need to submit the certificate of origin of goods in the established format 
stipulated by normative legal acts of the Republic of Tajikistan or international legal acts ratified by 
the Republic of Tajikistan.  The customs bodies shall be  entitled to demand submission of a document 
confirming the country of origin of goods in other cases only when signs have been detected 
indicating that the declared information about the country of origin of goods, which affects the 
application of rates o f customs duties, taxes and /or prohibitions and restrictions established in 
compliance with normative legal acts of the Republic of Tajikistan, is unreliable.  
2. Regardless of the provisions of part 1 of this Article, submission of a document confirming th e 
country of origin of goods shall not be required when:  
1) goods imported into the customs territory of the Republic of Tajikistan are declared for the 
customs regime of international customs transit or for the customs regime of temporary import 
with full  exemption from payment of customs duties and taxes, except for the cases when the 
customs bodies have detected signs indicating that the goods originate from the country 
whose goods are prohibited for importation into the Republic of Tajikistan or for the  transit 
across its territory in compliance with international legal acts ratified by the Republic of 
Tajikistan or normative legal acts of the Republic of Tajikistan ; 
2) the total customs value of goods conveyed across the customs border shipped at the sa me 
time in the same way by the same shipper to the address of the same consignee, in the same 
vehicle under the same invoice and waybill makes up less than 400 fold of the statutory 
minimum monthly wage ; 
3) goods are conveyed across the customs border by n atural persons in compliance with 
Chapter  37 of this Code ; and  
4) in other cases stipulated by international normative legal acts ratified by the Republic of 
Tajikistan or normative legal acts of the Republic of Tajikistan.  G/RO/LDC/N/TJK/1  
 
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  Article 37  
Additional Conditions  for Release of Goods when Determining the Country of their Origin  
1. In case of absence of documents confirming the country of origin of goods, or in case of detection 
of signs indicating that the submitted documents have not been properly completed and /or contain 
inadequate information, prior to submission of documents confirming the country of origin of goods 
or clarifying information:  
1) customs duties with regard to goods shall be payable using the rates applied to goods 
originating from the countries the trade and political relations with which do not stipulate the 
most-favoured -nation treatment regime, if the customs body have detected signs indicating 
that goods originate from the country the trade and political relations with which do not 
envisage t he most -favoured -nation treatment regime, or security of payment of customs 
duties using the said rates shall be provided ; 
2) goods shall be released on condition of submission by the declarant of documents confirming 
fulfilment  of the established restrict ions, or on condition of providing the security of payment 
of antidumping or countervailing duties, if the customs body detected signs indicating that 
goods originate from the country import from which is restricted in compliance with normative 
legal acts of the Republic of Tajikistan or international normative legal acts ratified by the 
Republic of Tajikistan ; and  
3) goods shall not be released only in cases when the customs bodies detect signs indicating that 
goods may be originating from the country whos e goods are prohibited for importation into 
the Republic of Tajikistan in compliance with international normative legal acts ratified by the 
Republic of Tajikistan and /or normative legal acts of the Republic of Tajikistan.  
2. With regard to goods specified  in Paragraph 1 of part 1 of this Article, preferential regime or the 
most-favoured -nation treatment regime shall be applied (restored) provided that the country of 
origin of these goods has been confirmed prior to the expiry of one year from the day of acceptance 
of the customs declaration by the customs body. In this case the overpaid amounts of customs 
duties and taxes shall be refunded in accordance with Article 397 of this Code.  
Article 38  
Commodity Nomenclature of the Foreign Economic Activities  
1. The Commodity Nomenclature of the Foreign Economic Activities shall be approved by the 
government of the Republic of Tajikistan based on the systems of classification of goods accepted in 
the international practice.  
2. The Commodity Nomenclature of the For eign Economic Activities shall be applied for taking 
regulatory measures of the customs and non -tariff regulation and other types of foreign economic 
activities, and for maintenance of the customs foreign trade statistics of the Republic of Tajikistan.  
Article 39  
Maintenance of the Commodity Nomenclature of the Foreign Economic Activities  
The authorized body on customs affairs shall maintain the Commodity Nomenclature of the Foreign 
Economic Activities.  
The authorized body on customs affairs shall:  
1) represent the Republic of Tajikistan in international organizations on issues relating to the 
development, amendment, addition, interpretation and application of international principles 
of the Commodity Nomenclature of the Foreign Economic Activities ; 
2) ensure monitoring of amendments and additions to the international principles of the 
Commodity Nomenclature of the Foreign Economic Activities, and monitoring of internationally 
accepted explanations and interpretations of these principles ; 
3) make proposa ls to the government of the Republic of Tajikistan on bringing the Commodity 
Nomenclature of the Foreign Economic Activities into conformity with the international 
principles ; 
4) ensure proposals are made in coordination with other interested government ag encies with 
regard to further development, amendments and additions to the Commodity Nomenclature G/RO/LDC/N /TJK/1  
 
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  of the Foreign Economic Activities ; 
5) draft and update a master copy of the Commodity Nomenclature of the Foreign Economic 
Activities ; 
6) ensure publication of the Commodity Nomenclature of the Foreign Economic Activities, 
international explanations, guidelines and decisions on interpretation of international 
principles ; 
7) develop, approve and ensure publication of all mandatory decisions pertaining to classi fication 
of certain categories of goods ; and  
8) carry out other functions required to maintain the Commodity Nomenclature of the Foreign 
Economic Activities.  
Article 40  
Classification of Goods  
1. When being declared to the customs bodies (Chapter 14), all goods shall be subject to 
classification,  
1.e. A classification code(s) based on the Commodity Nomenclature of the Foreign Economic 
Activities shall be determined with respect to the goods.  
2. Upon the request of a declarant, the customs authorities shall make a preliminary decision with 
regard to the classification of goods in compliance with Articles 41 -44 of the present Chapter.  
3. In case of identification of violation of the rules for class ification of goods when declaring them, 
the customs authorities shall be entitled to independently classify the goods.  
4. The authorized body on customs affairs shall make decisions with regard to  the classification of 
certain categories of goods and shall ensure publication of such decisions.  
5. Decisions made by customs authorities with regard to the classification codes of goods shall be 
binding. Decisions made by customs authorities may be appe aled by declarants in accordance with 
Chapter 7 of this Code.  
Article 41  
Adoption of a Preliminary Decision  
1. Upon the request of the person concerned, other customs bodies determined by the authorized 
body on customs affairs shall make a preliminary deci sion on the classification of goods under the 
Commodity Nomenclature of the Foreign Economic Activities with regard to specific goods, and on 
the origin of goods from a particular country (on the country of origin of goods).  
2. The procedure for and the fo rm of a preliminary decision on these issues shall be defined by the 
authorized body on customs affairs.  
Article 42  
Application for a Preliminary Decision  
1. An applicant shall submit to the relevant customs authority an application for a preliminary 
decision made out in written form.  The application shall contain all information required for making 
a preliminary decision. The  application shall be supplemented with samples and specimens of goods, 
description of the goods, photographs of them, drawings,  sketches, commercial, technical and other 
documents.  The application for a preliminary decision shall be considered within a time limit 
established by the law of the Republic of Tajikistan "Concerning requests of citizens ". 
2. When the information submitt ed by the applicant in his/her/its application for a preliminary 
decision is not sufficient for making a preliminary decision, the customs authorities within 30 days 
from the day of receipt of such an application shall notify the applicant of the need to p rovide 
additional information  with establishing of a time limit for its submission. If the requested information 
has not been provided within the established time limit, the application for making a preliminary 
decision shall be declined. Declining an appl ication for making a preliminary decision shall not 
prevent the applicant from making a repeated application to the customs authorities for making a G/RO/LDC/N/TJK/1  
 
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  preliminary decision, provided the reasons for which the previous application was denied are 
rectified.  
Article 43  
Legal Value and Validity of a Preliminary Decision  
A preliminary decision shall be binding for all the customs bodies. A preliminary decision shall be 
effective for three years from the date it was made, provided it was not changed, revoked or 
annulled in compliance with Article 44 of this Code.  
Article 44  
Annulment, Change or Suspension of a Preliminary Decision  
1. The customs bodies may decide to annul, to change or to revoke a preliminary decision made by 
them or by their subordinate customs bodi es (may make a decision on annulment, change or 
revocation of a preliminary decision adopted by them or by a subdivision of the customs bodies) 
only in cases established by this Article.  A decision on annulment, change or revocation of a 
preliminary decisi on shall be forwarded to the person who was issued a preliminary decision, in 
writing not later than the day following the day on which the decision on annulment, change or 
revocation of a preliminary decision was made.  
2. A preliminary decision shall be annulled if such a decision was made on the basis of forged 
documents submitted by the applicant. The annulment of a preliminary decision shall come into 
effect starting from the date of making this preliminary decision.  
3. A preliminary decision on the classification of goods shall be changed in case the authorized body 
on customs affairs makes a decision on the classification of specific goods, which is binding for all 
the customs bodies, as well as when errors made in the course of making a preliminary decision are 
discovered.  An amendment to a preliminary decision shall come into effect in the time period 
specified in the decision on amending a preliminary decision, but not earlier than after three months 
from the day of m aking the decision on amending a preliminary decision.  
4. A preliminary decision made by the customs bodies may be revoked in the following cases:  
1) in case of change of the Commodity Nomenclature of Foreign Economic Activities, or when the 
World Customs Organization adopts the classification decisions, which are mandatory for 
application in the Republic of Tajikistan ; and  
2) in case international legal acts ratified by the Republic of Tajikistan or normative legal acts of 
the Republic of Tajikistan relati ng to the issues of determination of the country of origin of 
goods establish other requirements and terms for determination of the country of origin of 
goods.  
A decision on revocation of a preliminary decision shall be made not later than three days 
after publication of the above -mentioned legislative acts and shall come into effect as of the 
date these acts enter into force.  
5. A decision on amendment or termination of the preliminary decision on the country of origin may 
be re-considered by the court.  
 
  G/RO/LDC/N /TJK/1  
 
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  ANNEX 3  
Unofficial Translation  
CHAPTER 7  
Appealing Decisions, Actions (Inaction) of Customs Authorities and Customs Officials  
Article 45  
Right to Appeal  
1. Any person shall be entitled to appeal a decision, actions (inaction) of a customs body or of a 
customs official, if such decision, actions (inaction), in the person 's opinion, infringes upon his/her 
rights, freedoms or lawful interests, creates obstacles to their fulfilment , or unlawfully imposes a 
responsibility.  
Article 46  
The Procedure for Appeal  
1. Decisions, actions (inaction) of customs authorities or customs officials may be appealed to 
customs authorities, prosecutor 's office and /or to the court.  
Filing an appeal of a decision, actions (inaction) of a customs body of a customs official to cus toms 
authorities shall not exclude the possibility of simultaneous or consequent filing of a similar appeal 
to prosecutor 's office or a court. An appeal of a decision, actions (inaction) by a customs body or by 
a customs official filed to customs authoriti es and prosecutor 's office or a court shall be considered 
by these same authorities.  
2. The procedures for filing, considering and satisfying an appeal forwarded to the prosecutor 's office 
or courts shall be established by the legislation of the Republic o f Tajikistan.  
3. The procedures for filing, considering and satisfying appeals of decisions, actions (inaction) by 
the customs bodies or by customs officials which are forwarded to customs bodies shall be 
established by this Chapter and shall be applied in  case of appeal of any decisions, actions (inaction) 
of customs authorities or of customs officials, except for appeal of resolutions of customs authorities 
(customs officials) on cases of administrative offences.  
Article 47  
Procedures for Filing an Appeal  of a Decision, Actions (Inaction) of a  
Customs Authorities or of a Customs Official  
1. An appeal of a decision, actions (inaction) of a customs authority shall be filed with a superior 
customs authority.  
An appeal of a decision, actions (inaction) of a customs official shall be filed with the customs 
authority where this customs official serves (replaces a public post), and an appeal of a decision, 
actions (inaction) of a head of a customs authority shall be filed with a superior customs authority.  
An appeal of a decision, actions (inaction) of a customs authority or of a customs official may be 
filed both directly with a superior customs authority and via the customs authority a decision, actions 
(inaction ) of which or of a head of which is appealed.  
2. A customs authority or a head of a customs authority a decision, actions (inaction) of which is 
appealed shall forward the appeal within a period of five days from the day of its receipt to a superior 
custom s authority along with confirming documents and materials thereon.  
When the appeal of a decision, actions (inaction) of a customs authority or of a customs official is 
filed with a customs authority which is not authorized to consider the appeal, then the appeal within 
five days shall be forwarded to the customs authority which is obliged to consider this appeal in 
compliance with this Article, with written notification of the appellant.  G/RO/LDC/N/TJK/1  
 
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  3. The complaint against the decision, action (inaction) of the author ized body on customs issues is 
submitted to this body  
Article 48  
Time Limit for Filing an Appeal Of a Decision, an Action (Inaction) of a  
Customs Authority or of a Customs Official  
An appeal of a decision, actions (inaction) of a customs authority or of a  customs official may be 
filed within one month and in case of an appeal of a decision on imposing an administration 
punishment may be filed within ten days:  
1) from the date that the person discovered or should have discovered that his/her rights, 
freedom s or lawful interests were infringed upon, or obstacles were created for their 
realization, or any responsibility that is not stipulated by the law was imposed on him/her ;  
2) from the date of expiration of the time limit for making a decision or for takin g actions by a 
customs authority or by a customs official when making the decision or taking the actions by 
them is stipulated in compliance with this Code.  
Article 49  
Renewal of a Time Limit for Filing an Appeal Of a Decision, Actions (Inaction) of a  
Customs Authority or of a Customs Official  
1. In case of failure to comply with the established time limit for filing an appeal for good reasons, 
based on application of the appellant this time limit may be renewed by the customs authority 
entitled to conside r this appeal.  
2. Renewal of an expired deadline for filing an appeal shall be expressed in the de facto  acceptance 
of an appeal of a decision, actions (inaction) of a customs authority or of a customs official for 
consideration.  
Article 50  
Format for and Contents of an Appeal of a Decision, an Action (Inaction) of a  
Customs Authority or of a Customs Official  
1. An appeal of a decision, actions (inaction) of a customs authority or of a customs official shall be 
filed in written form and shal l be signed by the appellant.  
2. An appellant shall not be obliged to attach to his/her/its appeal documents proving the 
circumstances pointed out in the appeal. If submission of such documents is significantly important 
for consideration of the appeal and  if these documents are not available with the customs authority 
a decision, actions (inaction) of which or of a customs official employed by which are appealed, then 
the customs authority considering this appeal shall be entitled to ask for these document s from the 
appellant. In this case the time limit for consideration of an appeal of a decision, actions (inaction) 
of a customs authority or of a customs official shall be suspended until the appellant presents 
documents requested by the customs authority,  but for a suspension period not to exceed three 
months. In case of the appellant 's failure to present documents requested by the customs authority 
a decision on the appeal shall be made regardless of the arguments, which have not been supported 
by documen tary proof.  
Article 51  
Consequences of Filing an Appeal of a Decision, an Action (Inaction) of  
Customs Body or of a Customs Official  
1. Filing an appeal of a decision, actions (inaction) of a customs authority or of a customs official 
shall not suspend th e execution of the decision, actions (inaction) with respect to which the appeal 
is filed.  
2. When there are sufficient grounds to believe that the appealed decision, actions do not comply 
with the legislation of the Republic of Tajikistan as well as when non-suspension of the execution of 
the decision, actions may be irreversible, then the customs authority considering the appeal shall be G/RO/LDC/N /TJK/1  
 
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  entitled to suspend the execution of the appealed decision, actions completely or partially until the 
appeal is essenti ally decided upon.  
Article 52  
Grounds for Refusal of Essential Consideration of an Appeal Of a Decision, Actions (Inaction) of a 
Customs Body or of a Customs Official  
1. A customs body shall refuse to consider an appeal of a decision, actions (inaction) of  a customs 
authority or of a customs official essentially if the prescribed time limit for filing an appeal was not 
complied with, and the person did not apply with a request to renew an expired time limit for filing 
an appeal, or the request to restore an  expired deadline for filing an appeal was rejected.  
2. A decision to refuse essential consideration of an appeal of a decision, actions (inaction) of a 
customs authority or of a customs official shall be made within a period not exceeding three days 
from the day the appeal is received.  
3. Decision of a customs authority to refuse essential consideration of an appeal of a decision, actions 
(inaction) of a customs authority or of a customs official may be appealed to a superior customs 
authority or in court.  
Article 53  
Withdrawal of an Appeal of a Decision, an Action (Inaction) of a Customs Authority  
or of a Customs Official  
1. An appellant may withdraw his/her appeal of a decision, actions (inaction) of a customs authority 
or of a customs official at any stage and any moment prior to the moment when a decision is made 
on the appeal.  
2. A repeated appeal concerning the same issues may be filed within the time limit established by 
Article 48 of this Code.  
Article 54  
Customs Authorities Considering Appeals of  Decisions, Actions (Inaction) of a  
Customs Authority or of a Customs Official  
1. An appeal of a decision, actions (inaction) of a customs authority shall be considered by a superior 
customs authority.  
2. An appeal of a decision, actions (inaction) of a customs official shall be considered by the customs 
authority employing the official, whereas an appeal of a decision, actions (inaction) of the head of a 
customs authority shall be considered by his/her superior customs authority.  
3. On behalf of the cust oms authority, the head of the customs authority or an official authorized by 
the head of the customs authority shall make a decision with regard to the appeal of a decision, 
actions (inaction) of the customs authority or of its official. In the process, t he appeal of a decision, 
actions (inaction) of a customs authority or of a customs official may not be considered by the 
customs official who made the decision or performed the actions (inaction) subject to appeal, or by 
his/her subordinate.  
Article 55  
Time Limit for Considering an Appeal of a Decision, an Action (Inaction) of a  
Customs Authority or of a Customs Official  
Customs authorities shall consider an appeal of a decision, actions (inaction) of a customs authority 
or of a customs official thereon, w ithin a period not exceeding one month starting from the day the 
appeal is received by the customs authority, which is entitled to consider it and in cases not requiring 
additional examination and review - within a period up to fifteen days.  
In cases when the customs authority considering an appeal of a decision, actions (inaction) of a 
customs authority or of a customs official deems it necessary to extend the time limit for considering 
the appeal, the head of this customs authority may extend the time lim it for a period up to one more G/RO/LDC/N/TJK/1  
 
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  month. The appellant shall be notified in writing of the decision to extend the time limit and shall be 
given the reasons for extension. The total period for considering an appeal may not exceed two 
months.  
Article 56  
Decisio n of the Customs Authorities on an Appeal of a Decision, Actions (Inaction) of a  
 Customs Authority or of a Customs Official  
1. The customs authority a decision, actions (inaction) of which or of the customs official employed 
by which is acknowledged as unlawful shall take an action for implementation of the decision of a 
customs authority to satisfy the appeal of the decision, actions (inaction) of the customs authority 
or of the customs official, within a period of 5 days from the day the decision to sa tisfy the appeal 
is received by the customs authority the decision, actions (inaction) of which was acknowledged as 
unlawful, unless the decision to satisfy the appeal prescribes a different time limit for taking action 
for implementation of this decision.  
Losses caused to the applicant by untimely execution of the decision are subject to compensation in 
accordance with Article 472 of this Code.  
2. When a customs official who is considering on behalf of the customs authority an appeal of a 
decision, actions  (inaction) of a customs authority or of a customs official detects signs indicating 
that a customs official is guilty of non -fulfilment  or of improper fulfilment  of his/her official duties, 
the customs official considering the appeal shall take measures t o subject the official guilty of 
nonfulfillment or of improper fulfilment  of his/her official duties to a disciplinary action in compliance 
with the established procedures.  
3. Within the time limit stipulated by Article 55 of this Code, a copy of the decis ion made as a result 
of consideration of the appeal of a decision, actions (inaction) of a customs authority or of a customs 
official shall be forwarded to the appellant.  The decision must indicate the reasons and grounds for 
its adoption, as well as infor mation about the right of the person who filed the complaint to further 
appeal this decision in the manner established by the legislation of the Republic of Tajikista n. 
4. A decision of a customs authority on an appeal of a decision, actions (inaction) of a customs 
authority or of a customs official may be appealed to a superior customs authority or in court.  
Article 57  
Simplified Procedures for Appealing Decisions, Actions (Inaction) of a Customs Official  
1. A decision, actions (inaction) of an official of  a custom -house or of a customs post may be 
appealed under simplified procedures in cases when the value of goods conveyed across the customs 
border does not exceed an equivalent to 400 times the amount of the minimum monthly wage.  
2. The simplified proced ure for appealing a decision, actions (inaction) of a customs official shall 
mean a verbal appeal by a person to a superior official of a custom -house or of a customs post 
respectively, and in cases of appealing a decision, actions (inaction) of the head o f a customs post 
- to the head of a custom -house in the area of jurisdiction of which this customs post is located.  
3. An appeal of a decision, actions (inaction) of a customs official under simplified procedures shall 
be subject to immediate consideration  and a decision thereupon shall be made without delay.  
4. When appealing a decision, actions (inaction) of a customs official under simplified procedures, 
upon request of the appellant an official of the customs authority considering the appeal shall draw 
up a statement of consideration of the appeal under simpli fied procedures, stating information on 
the customs official considering the appeal and on the appellant as well as a brief description of the 
appeal and the decision made thereon. In case of refusal to consider an appeal against a decision, 
actions (inact ion) of a customs official under simplified procedures, the reasons for such refusal shall 
be stated in the statement. The authorized body on customs affairs shall establish the format of the 
statement. The statement of consideration of an appeal of a deci sion, actions (inaction) of a customs 
official under simplified procedures shall be signed by the official of the customs authority considering 
the appeal and by the appellant. A copy of the statement of consideration of an appeal against a G/RO/LDC/N /TJK/1  
 
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  decision, actio ns (inaction) of a customs official under simplified procedures shall be handed to the 
appellant.  
5. Consideration of an appeal against a decision, actions (inaction) of a customs official under 
simplified procedures and making a decision thereon shall not  serve as an obstacle for filing an 
appeal of the decision, actions (inaction) of a customs authority or of a customs official in compliance 
with the general rules.  
__________  