Duties and Tax Exemption

For contact information regarding government custom authorities, please follow the links below: 

4.1 Tajikistan Government Contact List

4.2 Tajikistan Humanitarian Contact List

Tajikistan Customs Focal Point Information

Emergency Response

Tajikistan is a member state of the World Customs Organisation (WCO), having ratified the Convention establishing a Customs Co-operation Council on 1 July 1997. This Convention entered into force on 4th November 1952. The only international body of customs law that contains a specific chapter binding states to facilitate the work of intergovernmental and non-governmental organisations in implementing humanitarian assistance is the revised Kyoto Convention on the Simplification and Harmonisation of Customs Procedures (with its Annex J-5 on the Special Procedure for Relief Material). Tajikistan has not signed/ratified this Convention, nor has it signed/ratified the Convention on Assistance in the Case of a Nuclear Accident or Radiological Emergency. However, the Government of Tajikistan signed the Tampere Convention on the Provision of Telecommunication Resources for Disaster Mitigation and Relief Operations on 18th June 1998, it still needs to be ratified.

Exemption Regular Regime (Non-Emergency Response)

The customs legislation of the Republic of Tajikistan is based on the Constitution of the Republic of Tajikistan and consists of the Customs Code and other normative legal acts (i.e. Tax Code, Resolutions, Agreements, etc.) adopted by the Government of Tajikistan. There are several documents that support the duty and tax-free importation of humanitarian aid. Humanitarian aid can enter Tajikistan duty and tax-free. Exemption of humanitarian aid from customs duties and taxes is provided by Paragraph 3 of Article 345 of the Customs Code of the Republic of Tajikistan. It states that “humanitarian aid as well as commodities handed over to the Government of Tajikistan free of charge are exempted from customs duties”.

The revised Tax Code of the Republic of Tajikistan became effective from January 2013. Chapter 28 « Tax remissions », article 169 « Exemptions from Tax » states that “imported humanitarian relief commodities as well as import of commodities for handing over to charitable organisations to prevent risk of natural disasters, in case of emergencies, and commodities handed over to the Government of Tajikistan free of charge are exempted from taxes”. Resolution 459 of the Government of the Republic of Tajikistan on “Rendering humanitarian aid and technical assistance” (see attachment on Resolution 459 for more information) also provides for this concession.

Lastly, the customs and excise related aspects of the importation of humanitarian goods are also covered via agreements between the Government and the organisations. In line with the revised Kyoto Convention, the Customs Code of the Republic of Tajikistan was revised and entered into force on 1 January 2005. “Regional Customs Modernisation and Infrastructure Development Project”, which was supported by ADB is now completed. The project aimed to improve the efficiency and transparency of customs services, the simplification of customs procedures. The project introduced Unified Automated Information System to strengthen communication links between customs headquarters, regional customs offices and border custom posts. The system was installed in 72 Custom Posts. Several Custom Posts were rehabilitated, constructed and equipped with truck scanners and other x-ray machines.

Exemption Certificate Application Procedure: 

Exemption Certificate Document Requirements

Customs Clearance

General Information 

Customs Clearance Document Requirements

Transit Regime

Transit is a procedure in which goods are transported under customs control, through the country, from the customs office of entry to the customs office of exit. According to the Customs Code of the Republic of Tajikistan, the responsibility of this rests with the carrier and (or) person who conveys the goods and the means of transport.