15:03 - 23.07.2024

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July 23, Fineko/abc.az. The Azerbaijani Cabinet Ministers has amended the Rules for declaring goods and vehicles transported across the customs border.

ABC.AZ reports that this includes the following cases:

- if the declarant must fulfill his obligations related to the placement of goods under the appropriate customs procedure within three years after the goods are passed;

- if there is a decision of the customs authority on the refund of paid customs duties on customs debts;

- if, as a result of a customs audit, it is necessary to make adjustments to the data registered in the customs declaration;

- if there is a decision of a higher customs authority or court that has entered into force.

If, as a result of the customs audit, it is established that the goods have not been placed under the proper customs procedure, the customs declaration will be canceled after the goods have been passed.