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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.

Agreements / Conventions Description

Ratified by Country?

(Yes / No)

WCO (World Customs Organization) member

Yes - 1 June 1997

Annex J-5 Revised Kyoto Convention

No

OCHA Model Agreement

Yes

Tampere Convention (on the Provision of Telecommunication Resources for Disaster Mitigation and Relief Operations)

No

Regional Agreements (on emergency/disaster response, but also customs unions, regional integration)

No

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.

Organizational Requirements to obtain Duty Free Status

United Nations Agencies

The exemption from customs duties and taxes on the importation of humanitarian aid is permitted with authorisation from customs after the presentation of the following documents: 

  • Agreement/Memorandum of Understanding between the organisation and the Government of the Republic of Tajikistan;  
  • State registration of the organisation;  
  • Organisation’s charter. 

NGOs should obtain from the Ministry of Economic Development and Trade permission for duty free entry for each shipment separately

Exemption Certificate Application Procedure

Duties and Taxes Exemption Application Procedure

Generalities (include a list of necessary documentation)

  • NGO should be registered as entity in Ministry of Justice. 
  • NGO should have approved plan for humanitarian assistance with defined targeted group. 
  • Request to Ministry of Economic Development and Trade (MOEDT). 
  • According to Local Legislation Humanitarian organisation can obtain exemption for import duties and VAT 
  • Exemption is granted either by MOEDT (in case of NGO both local or international) or based on an agreement with Government 

Process to be followed (step by step or flowchart)

  • Letter request to MOEDT 
  • Registration certificate 
  • Shipping Docs: Including Detailed Packing list with weight, number etc. 
  • All these documents should be submitted to MOEDT for giving duty free entry permission. 
  • Process time at least one week 

Exemption Certificate Document Requirements

FoodShelter,Wash and educationMedicinesVehicles and Spare partsStaff and office suppliesTelecoms equiment
Invoice
Yes, Original, 1 copy, applies to UN and NGOs
Yes, Original, 1 copy, applies to UN and NGOs
Yes, Original, 1 copy, applies to UN and NGOs
Yes, Original, 1 copy, applies to UN and NGOs
Yes, Original, 1 copy, applies to UN and NGOs
Yes, Original, 1 copy, applies to UN and NGOs
AWB, BoL, or Other Transport Documents
Yes, Original, 1 copy, applies to UN and NGOs
Yes, Original, 1 copy, applies to UN and NGOs
Yes, Original, 1 copy, applies to UN and NGOs
Yes, Original, 1 copy, applies to UN and NGOs
Yes, Original, 1 copy, applies to UN and NGOs
Yes, Original, 1 copy, applies to UN and NGOs
Donation Non-Commercial Certificate
Yes, Original, 1 copy, applies to UN and NGOs
Yes, Original, 1 copy, applies to UN and NGOs
Yes, Original, 1 copy, applies to UN and NGOs
Yes, Original, 1 copy, applies to UN and NGOs
Yes, Original, 1 copy, applies to UN and NGOs
Yes, Original, 1 copy, applies to UN and NGOs
Packing List
Yes, Original, 1 copy, applies to UN and NGOs
Yes (detailed with number of pieces and weight)
Yes, Original, 1 copy, applies to UN and NGOs
Yes, Original, 1 copy, applies to UN and NGOs
Yes, Original, 1 copy, applies to UN and NGOs
Yes, Original, 1 copy, applies to UN and NGOs
Other Documents
Phytosanitary Certificate and quality certificate
-
GNTSL certificate from Government
Certificate of origin
-
Import permission from Min of Transport and Communication

Customs Clearance

General Information 

Customs Information

Document Requirements

Instruction of temporary import must be indicated on the invoice

Embargoes

None

Prohibited Items

Specific drugs, protected species, imitation and/or counterfeit material

General Restrictions

GMO commodities are not allowed into the country. Food commodities should have at least 6 months shelf life remaining and best before date should be displayed on packaging

Customs Clearance Document Requirements

FoodShelter,Wash and educationMedicinesVehicles and Spare partsStaff and office suppliesTelecoms equiment
D&T Exemption Certificate
Yes, Original, 1 copy, applies to UN and NGOs
Yes, Original, 1 copy, applies to UN and NGOs
Yes, Original, 1 copy, applies to UN and NGOs
Yes, Original, 1 copy, applies to UN and NGOs
Yes, Original, 1 copy, applies to UN and NGOs
Yes, Original, 1 copy, applies to UN and NGOs
Invoice
Yes, Original, 1 copy, applies to UN and NGOs
Yes, Original, 1 copy, applies to UN and NGOs
Yes, Original, 1 copy, applies to UN and NGOs
Yes, Original, 1 copy, applies to UN and NGOs
Yes, Original, 1 copy, applies to UN and NGOs
Yes, Original, 1 copy, applies to UN and NGOs
AWB, BoL, or Other Transport Documents
Yes, Original, 1 copy, applies to UN and NGOs
Yes, Original, 1 copy, applies to UN and NGOs
Yes, Original, 1 copy, applies to UN and NGOs
Yes, Original, 1 copy, applies to UN and NGOs
Yes, Original, 1 copy, applies to UN and NGOs
Yes, Original, 1 copy, applies to UN and NGOs
Donation Non-Commercial Certificate
Yes, Original, 1 copy, applies to UN and NGOs
Yes, Original, 1 copy, applies to UN and NGOs
Yes, Original, 1 copy, applies to UN and NGOs
Yes, Original, 1 copy, applies to UN and NGOs
Yes, Original, 1 copy, applies to UN and NGOs
Yes, Original, 1 copy, applies to UN and NGOs
Packing List
Yes, Original, 1 copy, applies to UN and NGOs
Yes, Original, 1 copy, applies to UN and NGOs
Yes, Original, 1 copy, applies to UN and NGOs
Yes, Original, 1 copy, applies to UN and NGOs
Yes, Original, 1 copy, applies to UN and NGOs
Yes, Original, 1 copy, applies to UN and NGOs
Phytosanitary Certificate
Yes, Original, 1 copy, applies to UN and NGOs
Yes, Original, 1 copy, applies to UN and NGOs
Yes, Original, 1 copy, applies to UN and NGOs
Yes, Original, 1 copy, applies to UN and NGOs
Yes, Original, 1 copy, applies to UN and NGOs
Yes, Original, 1 copy, applies to UN and NGOs
Other Documents
Yes, Original, 1 copy, applies to UN and NGOs
Yes, Original, 1 copy, applies to UN and NGOs
Yes, Original, 1 copy, applies to UN and NGOs
Yes, Original, 1 copy, applies to UN and NGOs
Yes, Original, 1 copy, applies to UN and NGOs
Yes, Original, 1 copy, applies to UN and NGOs

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. 

Cargo operations, with goods conveyed under the customs transit procedure, are authorised under the supervision of the customs authority in whose activity area the cargo operations are to be performed. As a rule, cargo spaces in which goods are transported are sealed with a customs seal to facilitate border crossing and/or identification of the goods. 

The Customs Code sets common requirements of putting commodities into the customs transit mode. They could be conditionally subdivided into two groups: a) requirements of the commodities (precisely, the conditions of being under the transit mode); and b) requirements to the carrier (or his/her transport means), the one carrying out a transportation of commodities in accordance with the customs transit mode. 

During the whole period of transit transportation (i.e. while the commodities remain under the customs mode), the goods are under customs control. The validity of the customs transit mode expires after the delivery of the commodities and the presentation of consignment notes, within a given period, to the customs bodies at the point of destination, and after the execution of relevant customs procedures.