Duties and Tax Exemption
For contact information regarding government custom authorities, please follow the links below:
4.1 Tajikistan Government Contact List
4.2 Tajikistan Humanitarian Contact List
Tajikistan Customs Focal
Point Information
Emergency Response
Tajikistan is a member state of the World Customs Organisation (WCO), having ratified the Convention establishing a Customs Co-operation Council on 1 July 1997. This Convention entered into force on 4th November 1952. The only international body of customs law that contains a specific chapter binding states to facilitate the work of intergovernmental and non-governmental organisations in implementing humanitarian assistance is the revised Kyoto Convention on the Simplification and Harmonisation of Customs Procedures (with its Annex J-5 on the Special Procedure for Relief Material). Tajikistan has not signed/ratified this Convention, nor has it signed/ratified the Convention on Assistance in the Case of a Nuclear Accident or Radiological Emergency. However, the Government of Tajikistan signed the Tampere Convention on the Provision of Telecommunication Resources for Disaster Mitigation and Relief Operations on 18th June 1998, it still needs to be ratified.
Agreements / Conventions Description |
Ratified by Country? (Yes / No) |
---|---|
WCO (World Customs Organization) member |
Yes - 1 June 1997 |
Annex J-5 Revised Kyoto Convention |
No |
OCHA Model Agreement |
Yes |
Tampere Convention (on the Provision of Telecommunication Resources for Disaster Mitigation and Relief Operations) |
No |
Regional Agreements (on emergency/disaster response, but also customs unions, regional integration) |
No |
Exemption Regular Regime (Non-Emergency Response)
The customs legislation of the Republic of Tajikistan is based on the Constitution of the Republic of Tajikistan and consists of the Customs Code and other normative legal acts (i.e. Tax Code, Resolutions, Agreements, etc.) adopted by the Government of Tajikistan. There are several documents that support the duty and tax-free importation of humanitarian aid. Humanitarian aid can enter Tajikistan duty and tax-free. Exemption of humanitarian aid from customs duties and taxes is provided by Paragraph 3 of Article 345 of the Customs Code of the Republic of Tajikistan. It states that “humanitarian aid as well as commodities handed over to the Government of Tajikistan free of charge are exempted from customs duties”.
The revised Tax Code of the Republic of Tajikistan became effective from January 2013. Chapter 28 « Tax remissions », article 169 « Exemptions from Tax » states that “imported humanitarian relief commodities as well as import of commodities for handing over to charitable organisations to prevent risk of natural disasters, in case of emergencies, and commodities handed over to the Government of Tajikistan free of charge are exempted from taxes”. Resolution 459 of the Government of the Republic of Tajikistan on “Rendering humanitarian aid and technical assistance” (see attachment on Resolution 459 for more information) also provides for this concession.
Lastly, the customs and excise related aspects of the importation of humanitarian goods are also covered via agreements between the Government and the organisations. In line with the revised Kyoto Convention, the Customs Code of the Republic of Tajikistan was revised and entered into force on 1 January 2005. “Regional Customs Modernisation and Infrastructure Development Project”, which was supported by ADB is now completed. The project aimed to improve the efficiency and transparency of customs services, the simplification of customs procedures. The project introduced Unified Automated Information System to strengthen communication links between customs headquarters, regional customs offices and border custom posts. The system was installed in 72 Custom Posts. Several Custom Posts were rehabilitated, constructed and equipped with truck scanners and other x-ray machines.
Organizational Requirements to obtain Duty Free Status |
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United Nations Agencies |
The exemption from customs duties and taxes on the importation of humanitarian aid is permitted with authorisation from customs after the presentation of the following documents:
|
NGOs should obtain from the Ministry of Economic Development and Trade permission for duty free entry for each shipment separately |
Exemption Certificate Application Procedure:
Duties and Taxes Exemption Application Procedure |
---|
Generalities (include a list of necessary documentation) |
|
Process to be followed (step by step or flowchart) |
|
Exemption Certificate Document Requirements
Food | Shelter,Wash and education | Medicines | Vehicles and Spare parts | Staff and office supplies | Telecoms equiment | |
---|---|---|---|---|---|---|
Invoice
|
Yes, Original, 1 copy, applies to
UN and NGOs
|
Yes, Original, 1 copy, applies to
UN and NGOs
|
Yes, Original, 1 copy, applies to
UN and NGOs
|
Yes, Original, 1 copy, applies to
UN and NGOs
|
Yes, Original, 1 copy, applies to
UN and NGOs
|
Yes, Original, 1 copy, applies to
UN and NGOs
|
AWB, BoL, or Other Transport Documents
|
Yes, Original, 1 copy, applies to
UN and NGOs
|
Yes, Original, 1 copy, applies to
UN and NGOs
|
Yes, Original, 1 copy, applies to
UN and NGOs
|
Yes, Original, 1 copy, applies to
UN and NGOs
|
Yes, Original, 1 copy, applies to
UN and NGOs
|
Yes, Original, 1 copy, applies to
UN and NGOs
|
Donation Non-Commercial Certificate
|
Yes, Original, 1 copy, applies to
UN and NGOs
|
Yes, Original, 1 copy, applies to
UN and NGOs
|
Yes, Original, 1 copy, applies to
UN and NGOs
|
Yes, Original, 1 copy, applies to
UN and NGOs
|
Yes, Original, 1 copy, applies to
UN and NGOs
|
Yes, Original, 1 copy, applies to
UN and NGOs
|
Packing List
|
Yes, Original, 1 copy, applies to
UN and NGOs
|
Yes (detailed with number of
pieces and weight)
|
Yes, Original, 1 copy, applies to
UN and NGOs
|
Yes, Original, 1 copy, applies to
UN and NGOs
|
Yes, Original, 1 copy, applies to
UN and NGOs
|
Yes, Original, 1 copy, applies to
UN and NGOs
|
Other Documents
|
Phytosanitary Certificate and
quality certificate
|
-
|
GNTSL certificate from
Government
|
Certificate of origin
|
-
|
Import permission from Min of
Transport and Communication
|
Customs Clearance
General Information
Customs Information |
|
---|---|
Document Requirements |
Instruction of temporary import must be indicated on the invoice |
Embargoes |
None |
Prohibited Items |
Specific drugs, protected species, imitation and/or counterfeit material |
General Restrictions |
GMO commodities are not allowed into the country. Food commodities should have at least 6 months shelf life remaining and best before date should be displayed on packaging |
Customs Clearance Document Requirements
Food | Shelter,Wash and education | Medicines | Vehicles and Spare parts | Staff and office supplies | Telecoms equiment | |
---|---|---|---|---|---|---|
D&T Exemption Certificate
|
Yes, Original, 1 copy, applies to
UN and NGOs
|
Yes, Original, 1 copy, applies to
UN and NGOs
|
Yes, Original, 1 copy, applies to
UN and NGOs
|
Yes, Original, 1 copy, applies to
UN and NGOs
|
Yes, Original, 1 copy, applies to
UN and NGOs
|
Yes, Original, 1 copy, applies to
UN and NGOs
|
Invoice
|
Yes, Original, 1 copy, applies to UN and NGOs
|
Yes, Original, 1 copy, applies to
UN and NGOs
|
Yes, Original, 1 copy, applies to
UN and NGOs
|
Yes, Original, 1 copy, applies to
UN and NGOs
|
Yes, Original, 1 copy, applies to
UN and NGOs
|
Yes, Original, 1 copy, applies to
UN and NGOs
|
AWB, BoL, or Other Transport Documents
|
Yes, Original, 1 copy, applies to
UN and NGOs
|
Yes, Original, 1 copy, applies to
UN and NGOs
|
Yes, Original, 1 copy, applies to
UN and NGOs
|
Yes, Original, 1 copy, applies to
UN and NGOs
|
Yes, Original, 1 copy, applies to
UN and NGOs
|
Yes, Original, 1 copy, applies to
UN and NGOs
|
Donation Non-Commercial Certificate
|
Yes, Original, 1 copy, applies to
UN and NGOs
|
Yes, Original, 1 copy, applies to
UN and NGOs
|
Yes, Original, 1 copy, applies to
UN and NGOs
|
Yes, Original, 1 copy, applies to
UN and NGOs
|
Yes, Original, 1 copy, applies to
UN and NGOs
|
Yes, Original, 1 copy, applies to
UN and NGOs
|
Packing List
|
Yes, Original, 1 copy, applies to
UN and NGOs
|
Yes, Original, 1 copy, applies to
UN and NGOs
|
Yes, Original, 1 copy, applies to
UN and NGOs
|
Yes, Original, 1 copy, applies to
UN and NGOs
|
Yes, Original, 1 copy, applies to
UN and NGOs
|
Yes, Original, 1 copy, applies to
UN and NGOs
|
Phytosanitary Certificate
|
Yes, Original, 1 copy, applies to
UN and NGOs
|
Yes, Original, 1 copy, applies to
UN and NGOs
|
Yes, Original, 1 copy, applies to
UN and NGOs
|
Yes, Original, 1 copy, applies to
UN and NGOs
|
Yes, Original, 1 copy, applies to
UN and NGOs
|
Yes, Original, 1 copy, applies to
UN and NGOs
|
Other Documents
|
Yes, Original, 1 copy, applies to
UN and NGOs
|
Yes, Original, 1 copy, applies to
UN and NGOs
|
Yes, Original, 1 copy, applies to
UN and NGOs
|
Yes, Original, 1 copy, applies to
UN and NGOs
|
Yes, Original, 1 copy, applies to
UN and NGOs
|
Yes, Original, 1 copy, applies to
UN and NGOs
|
Transit Regime
Transit is a procedure in which goods are transported under customs control, through the country, from the customs office of entry to the customs office of exit. According to the Customs Code of the Republic of Tajikistan, the responsibility of this rests with the carrier and (or) person who conveys the goods and the means of transport.
Cargo operations, with goods conveyed under the customs transit procedure, are authorised under the supervision of the customs authority in whose activity area the cargo operations are to be performed. As a rule, cargo spaces in which goods are transported are sealed with a customs seal to facilitate border crossing and/or identification of the goods.
The Customs Code sets common requirements of putting commodities into the customs transit mode. They could be conditionally subdivided into two groups: a) requirements of the commodities (precisely, the conditions of being under the transit mode); and b) requirements to the carrier (or his/her transport means), the one carrying out a transportation of commodities in accordance with the customs transit mode.
During the whole period of transit transportation (i.e. while the commodities remain under the customs mode), the goods are under customs control. The validity of the customs transit mode expires after the delivery of the commodities and the presentation of consignment notes, within a given period, to the customs bodies at the point of destination, and after the execution of relevant customs procedures.