A special customs procedure for duty-free trade and its scope are being defined.
APA reports that this is reflected in the newly proposed Chapter 33-1 of the Customs Code, which was discussed at today’s session of the Milli Majlis.
According to the draft, duty-free trade is a special customs procedure that envisages the retail sale of foreign goods, imported 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 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, and revocation of permits for the establishment of duty-free shops, as well as control over compliance with their conditions, are regulated by the Law “On Licenses and Permits.” The relevant executive authority maintains a register of duty-free shops, publishes their list, places it in the official internet information resource, and ensures the continuous updating of the information.
Customs control over goods placed under the duty-free trade special customs procedure shall be considered completed when those goods are re-exported, placed under another customs procedure, destroyed, or relinquished in favor of the state.
If 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 payment of all customs payments, or if this is not possible, placed in temporary storage or a customs warehouse.
Following discussions, the draft law was put to a vote and adopted in the first reading.
