Azerbaijan to regulate duty-free shops under customs code changes

Azerbaijan’s Milli Majlis has approved in the first reading amendments to the Customs Code that would regulate the operation of duty-free shops.

The changes are included in a new Section 33-1 of the Customs Code. Under the draft, duty-free trade will be treated as a special customs procedure under which foreign goods are brought into Azerbaijan’s customs territory without import duties and taxes and without the application of trade policy measures.

The goods will be sold at duty-free shops to individuals leaving Azerbaijan for their personal use.

The sale of domestically produced goods under the procedure will be allowed only with the permission of customs authorities. The procedure for placing goods under the duty-free trade regime will be determined by the relevant executive authority.

Duty-free shop areas will be considered customs control zones, and the placement and sale of goods will be carried out under customs supervision.

The issuance, reissuance, suspension, restoration and cancellation of permits for the creation of duty-free shops, as well as supervision of compliance with operating conditions, will be regulated by the law on licences and permits.

The authorised body will maintain and regularly update a register of such shops.
Customs control over goods placed under the duty-free trade regime will end when the goods are re-exported, placed under another customs regime, destroyed or transferred to the state.

If a duty-free shop is liquidated, foreign goods must be re-exported, released for free circulation with all customs payments made, or placed in temporary storage or a customs warehouse.

N.Tebrizli