Duty-free trade special customs procedure and its scope are being defined.
“Elchi” reports that this is reflected in the new Chapter 33-1 proposed to the Customs Code, which will be submitted for discussion at the Milli Majlis meeting to be held on May 1.
According to the draft, duty-free trade is a special customs procedure that provides for the retail sale of foreign goods brought into the customs territory without the collection of import customs duties and taxes, and without the application of trade policy measures, to individuals leaving the customs territory for personal use (consumption) in duty-free shops. The sale of domestic goods placed under the duty-free trade special customs procedure is carried out with the permission of customs authorities. The rules for placing goods under the duty-free trade special customs procedure are determined by the relevant executive authority.
The area where duty-free shops are located is considered a customs control zone. The placement and sale of goods under the duty-free trade special customs procedure are carried out under the supervision of customs authorities.
The issuance, re-registration, suspension, restoration, cancellation of permits for the establishment of duty-free shops, and the control over compliance with their conditions are determined by the Law “On Licenses and Permits”. The relevant executive authority maintains a register of duty-free shops, publishes their list, places it on its official internet information resource, and ensures the constant updating of the data.
Customs control over goods placed under the duty-free trade special customs procedure is considered completed when those goods are re-exported or placed under another customs procedure, destroyed, or abandoned in favor of the state.
When a duty-free shop is liquidated, foreign goods placed under the duty-free trade special customs procedure must be re-exported or placed under the customs procedure of release for free circulation with all customs payments paid; if this is not possible, they must be placed in temporary storage or a customs warehouse.