Procedure of paying of the payments for services of customs authorities

Approved by the Decree of

The Chairman of the State Customs Service of Turkmenistan

№ 28 dd. March 15, 2018.

 

Procedure of paying of the payments for services of customs authorities

(registered by Ministry of Adalat of Turkmenistan with #1136 from 04.05.2018 )

  1. General provisions

1. Procedure of paying of the payments for services of customs authorities (hereinafter - Procedure) was developed in accordance with article 5 of the Law of Turkmenistan on “Customs service” and Provision on the State Customs Service of Turkmenistan, and regulates the paying terms, procedure of calculating and paying of the payments for services of customs authorities of Turkmenistan.

2. Persons using the services of customs authorities are payers of the payments. Any person has the right to pay the payments instead of the payer.

3. Calculation and paying of the payments is carried out in the national currency of Turkmenistan.

4. The payments can be paid in cash and non-cash forms in accordance with the legislation of Turkmenistan.  

5. The payments, according to belonging, are paid to the off-budget settlement accounts of the State Customs Service of Turkmenistan (hereinafter - Service) or customs stations.

6. Under the internal customs authority for the purpose of using this Procedure implies:

customs stations not located at the checkpoints across the state border of Turkmenistan;  

that carry out customs control of the goods in places other than the location of the customs body, being at the checkpoints across the state border of Turkmenistan.  

  1. Calculation of the payments

7. The payments are calculated by customs authorities.  

For simplification and acceleration of procedures related to customs formalities, preliminary calculation of the payments by the payer or his representative is allowed. In this case, the customs official verifies the correctness of the calculation of the payments.

8. When calculating the payments, the amounts of the payments, acting from the day of enter into the implementation of the services of customs authorities, are applied.  

  1. Types of the payments and terms of their paying

9. The payments are established by types of the following services and are paid not later than these established terms:

1) the payment for the visit of a customs officer for the customs control of the goods in internal customs authorities – when placing the goods in temporary storage warehouses, within thirty calendar days, starting from the end of the performed service, under other circumstances, before visit for customs control or from the day following the day of the end of customs control;

2) the payment for the training of a specialist or a candidate for obtaining a qualification certificate for customs formalities – from the day of the end of the short-term study organized by the Service;

3) the payment for the issuance of the qualification certificate to the customs formalities specialist – from the day of issuance of the qualification certificate; 

4) the payment for the issuance of a certificate for imported vehicles and for issuing permit to vehicles registered for temporary import into the territory of Turkmenistan, as well as taken off the register by export from the territory of Turkmenistan – from the day of issuance of the certificate or permit;

5) the payment for the issuance of a preliminary decision – from the day of issuance of the preliminary decision;

6) the payment for the presence of the goods under customs control temporarily stored in the warehouse of the recipient – from the end of temporary storage of the goods in the warehouse of the recipient;

7) the payment for the presence of the goods under customs control temporarily stored on the vehicle – from the end of temporary storage of the goods on the vehicle.

  1. Procedure of paying of the payments

10. The payment for the visit of a customs officer for the customs control of the goods in internal customs authorities – is paid in case of visit of the official of the customs body for the execution of customs control at the location of the goods and vehicles.

11. The payment for the training of a specialist or a candidate for obtaining a qualification certificate for customs formalities – is paid at training on a short-term training course organized by the Service, a specialist or a candidate for obtaining a qualification certificate for customs formalities in accordance with the Procedure for issuing a qualification certificate to a customs formalities specialist approved by Decree of The Chairman of the Service № 94 dd. March 18, 2011, registered in the Ministry of Justice of Turkmenistan under registration number 561 dd. March 28, 2018.

12. The payment for the issuance of the qualification certificate to the customs formalities specialist – is paid when issuing a qualification certificate to a customs formalities specialist in accordance with the Procedure for issuing a qualification certificate to a customs formalities specialist.

13. The payment for the issuance of a certificate for imported vehicles and for issuing permit to vehicles registered for temporary import into the territory of Turkmenistan, as well as taken off the register by export from the territory of Turkmenistan – is paid when issuing a permit or certificate in accordance with the Procedure for the customs formalities of vehicles moved across the customs frontier of Turkmenistan approved by Decree of The Chairman of the Service № 369 dd. September 10, 2013, registered in the Ministry of Justice of Turkmenistan under registration number 712 dd. November 11, 2013.

14. The payment for the issuance of a preliminary decision – is paid when issuing a preliminary decision in accordance with the Provision on the type of preliminary decision and its adoption approved by Decree of The Chairman of the Service № 31 dd. January 31, 2015, registered in the Ministry of Justice of Turkmenistan under registration number 843 dd. February 20, 2015

. 15. The payment for the presence of the goods under customs control temporarily stored in the warehouse of the recipient – is paid for temporary storage of the goods in warehouses other than temporary storage warehouses authorized by the Service or in places of temporary storage in accordance with the customs procedure for temporary storage of the goods.

The cases of issuance, sale or loss of the goods temporarily stored in the warehouse of the recipient are not exempted from paying of the payment for the presence of the goods under customs control temporarily stored in the warehouse of the recipient without the permission of the customs authority.  

This payment is not paid for the first thirty calendar days of temporary storage of the goods and is paid before the end of the deadline of temporary storage of the goods in accordance with the Customs Code of Turkmenistan.

When importing of the goods in batches more than one, by dividing the large-sized equipment and/or plants that are assembled as one set, into parts, for the whole set, the day of temporary storage of the last batch of the goods;

when importing of the goods, that are not on the State list (register) of the regulatory documents (products) of Turkmenistan, the day of the end of the importing procedure into the relevant State lists (registers) of regulatory documents (products) of these goods;  

when importing the equipments that requires preliminary documented agreement, having examined the compliance with the requirements, the expediency of importation in the territory of Turkmenistan between the sender and the recipient (customer) for certification, the day of the end of the specified agreement procedure is considered the day of delivery of the goods for temporary storage, for purposes of calculating the payment for the presence under customs control of the goods temporarily stored in the warehouse of the recipient.  

16. The payment for the presence of the goods under customs control temporarily stored on the vehicle – is paid for temporary storage of the goods on the vehicle in accordance with the customs procedure for temporary storage of the goods.

Cases of issuance, sale or loss of the goods temporarily stored on the vehicle are not exempted from paying of the payment for the presence of the goods under customs control temporarily stored on the vehicle without the permission of the customs authority.   

Temporary storage of the goods in the warehouse of the carrier (at the seaport, airport, railway station), unloaded from the vehicle, is not considered temporary storage on the vehicle.

  1. Cases of non-paying of the payments

17. The payments are not paid in cases provided in the legislation of Turkmenistan and international contracts of Turkmenistan.   

18. Types of the payments, except the cases specified in the seventeenth point of this Procedure, for the visit of a customs officer for the customs control of the goods in internal customs authorities, for the issuance of a certificate for imported vehicles and for issuing permit to vehicles registered for temporary import into the territory of Turkmenistan, as well as taken off the register by export from the territory of Turkmenistan, for the presence of the goods under customs control temporarily stored in the warehouse of the recipient, and for the presence of the goods under customs control temporarily stored on the vehicle, are not paid in the following cases:

when moving across the customs frontier of the goods intended for the prevention and liquidation of natural disasters and other emergencies, including the goods intended for free distribution to persons affected by the emergency and the goods necessary for emergency rescue and other urgent work and life support activities rescue operations.

when importing into the customs territory of Turkmenistan or exporting the goods from this territory as free assistance from foreign states, governments, international organizations and Turkmenistan, charitable purposes, including for technical assistance, as well as humanitarian assistance.

19. The payments for the presence of the goods under customs control temporarily stored in the warehouse of the recipient, and for the presence of the goods under customs control temporarily stored on the vehicle, except the cases specified in the seventeenth and eighteenth points of this Procedure, are not paid when the importing of the goods only by persons belonging to state property (in accordance with the conditions of concluded transactions between a resident and a non-resident, cases of an obligation to pay the payments by persons not related to state property do not apply to this).

20. Services of customs authorities are not mandatory for the movement of the goods across the customs frontier of Turkmenistan. Persons can use these services by their own wish.  

21. With the purpose of reducing the period of calculation of the payment for the presence of the goods under customs control temporarily stored in the warehouse of the recipient, and for the presence of the goods under customs control temporarily stored on the vehicle, the goods can be moved from temporary storage places to a temporary storage warehouses.

  1. Final provisions

22. Relations that are not normalized with this Procedure are regulated with other current normative legal acts of Turkmenistan. 

 

Translation from Turkmen