RESTRICTEDWORLD TRADE
ORGANIZATIONWT/ACC/TJK/5
9 September 2003
(03-4700)
Working Party on the Accession
of the Republic of TajikistanOriginal:  English
ACCESSION OF THE REPUBLIC OF TAJIKISTAN
Questions and Replies
In a communication circulated in document WT/ACC/TJK/1 on 29 May 2001, the Council of
Ministers of the Republic of Tajikistan applied for accession under Article XII of the Agreement
Establishing the World Trade Organization (WTO).
The General Council established a Working Party (WT/ACC/TJK/2) on 26 July 2001 with the
following terms of reference:  "To examine the application of the Government of Tajikistan to accede
to the WTO Agreement under Article XII, and to submit to the General Council recommendations
which may include a draft Protocol of Accession."
In document WT/ACC/TJK/3, Members were invite d to submit questions in writing concerning
the foreign trade regime of the Republic of Tajikis tan.  The initial questions submitted by Members and
the replies thereto, provided by the authorities of  the Republic of Tajikistan, are reproduced hereunder.WT/ACC/TJK/5
Page ii
TABLE OF CONTENTS
II. ECONOMY, ECONOMIC POLI CIES AND FORE IGN T RADE ......................................1
2. Economic policies........................................................................................................... ...........1
(a) Main directions ............................................................................................................. ............1
(c) Foreign exchange and payments system .................................................................................1III. FRAMEWORK FOR MA KING AND ENFORCING POLICIES AFFECTING
FOREIGN TRADE IN GOODS AND TRADE IN SERVICES ...........................................1
1. Powers of executive, legislative and judicial branches of government.................................1
IV. POLICIES AFFECTIN G TRADE IN GOODS .....................................................................2
1. Import re gulation........................................................................................................... ...........2
(a) Registration requirements fo r engaging in importing...........................................................2
(b) Characteristics of  national tariff .......................................................................................... ...5
(d) Other duties and charges................................................................................................... .......6
(e) Quantitative im port restrictions........................................................................................... ...7
(f) Import licensing procedures ................................................................................................. ...7
(g) Other bord er measures ....................................................................................................... .....7
(h) Customs Valuation........................................................................................................... .........8
(i) Other custom s formal ities ................................................................................................... ...11
(k) Application of internal taxes on imports ..............................................................................12
(l) Rules of  origin ............................................................................................................. ............12
(m, n, o) Anti-dumping, countervailing and safeguard regimes......................................................13
2. Export regulation............................................................................................................ ........15
(f) Export financing, subsidy and promotion policies…………...............................................15
(g) Export performance requirements........................................................................................15
3. Internal policies affectin g foreign trade in goods.................................................................15
(a) Industrial policy, including subsidy policies.........................................................................15
(b) Technical regulations and standards ....................................................................................15(c) Sanitary and phytosanitary measures...................................................................................16
(l) Government procurement practices .....................................................................................16
4. Policies affecting foreign tr ade in agricultu ral products.....................................................16
(e) Internal policies........................................................................................................... ............16
V. TRADE-RELATED INTELLECTUAL  PROPERTY REGIME.......................................18
1. General...................................................................................................................... ...............18
(e) Fees and taxes.............................................................................................................. ............18
2. Substantive standards of protection......................................................................................18
(c) Geographical indications.................................................................................................... ....18WT/ACC/TJK/5
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4. Enforcement .................................................................................................................. ..........18
(b) Provisional  measures ........................................................................................................ ......18
VI. TRADE-RELATED SE RVICES RE GIME .........................................................................19
1. General...................................................................................................................... ...............19
VII. INSTITUTIONAL BASE FOR TRADE AND ECONOMIC RELATIONS
WITH THIRD COUNTRIES ................................................................................................20
2. Economic integration, customs union and free-trade area agreements.............................20WT/ACC/TJK/5
Page 1
II. ECONOMY, ECONOMIC POLICIES AND FOREIGN TRADE
2. Economic policies
(a) Main directions
Question 1
Tajikistan states that privatisation of state-owne d-enterprises (SOEs) is accorded a high priority
and a large numbers of SOEs have been privatised since 1998.  We request that Tajikistan
provide a list showing, by sector and institution, those government operations which have been
privatised, those which are to be privatised and the timetable for privatisation, and those that
will remain state-owned. We are also intereste d to know whether the operations of the current
SOEs are consistent with Article XVII of GATT.
Answer:
Annexed is the list of enterprises, subject of privatisation and as well as the status of privatising
enterprises in Tajikistan.  State-owned enterprises are managed in conformity with Article XVII and
the 1994 Understanding on the Interpretation of Article XVII.
(c) Foreign exchange and payments system
Question 2
Under which circumstances can foreign accounts be frozen? Is a judicial order necessary? If
yes, please describe the conditions for an appeal against such an order.
Answer:
In accordance with the Regulation №120, paragraph 13 “On the Procedure of Opening and Managing
Foreign Exchange Accounts of Legal Entities and Physical Persons (residents and non-residents) of
the Republic of Tajikistan by authorized banks of the Republic of Tajikistan”, current foreignexchange accounts transactions can be suspended by the accounts holders or through seizure of funds
on these accounts based on a decision of a court or an investigating body in the order set by the
legislation of the Republic of Tajikistan (RT) (Article 882, Part 2, the Civil Code).
1. Monetary funds held on the account may be seized only by a court decision or by a resolution
of an investigation agency.
2. The period of seizure of monetary funds held on the bank account may not exceed period set
forth by procedural legislation for processing of the respective case.
3. The decision can be appealed through a court or based on a court decision.
III. FRAMEWORK FOR MA KING AND ENFORCING POLICIES AFFECTING
FOREIGN TRADE IN GOODS AND TRADE IN SERVICES
1. Powers of executive, legislative and judicial branches of government
Question 3What process will be needed to complete  procedures relating to WTO accession?WT/ACC/TJK/5
Page 2
Answer:
When the accession negotiations have been terminated and the relevant texts (Decision on Accession,
Accession Protocol and the Report by the Accession Working Party) have been adopted by WTO the
Accession Protocol will be signed by the President or a member of the Government, subject to
ratification by Parliament, and the Protocol will enter into force for Tajikistan, and Tajikistan willbecome a WTO Member State 30 days after ratification. 
IV. POLICIES AFFECTING TRADE IN GOODS
Question 4
 As most of the provisions concerning trade in goods are contained in the Law ‘On Customs
Tariff’ of 4 November 1995, we look forward to receiving a translated copy as soon as possible.
Answer:
A copy of the English text of the Law, as modified as of 14 May 1999, will be submitted.
1. Import regulation
(a) Registration requirements for engaging in importing
Question 5
Please confirm whether or not a foreign company needs to be established in Tajikistan in order
to conduct foreign trade transactions.
Answer:
In accordance with current legislation of the Republic of Tajikistan, foreign companies have the right
to open representative offices in the Republic of Tajikistan in order to represent company interests on
the territory of the country and to implement production, commercial or other activities.  At the same
time, it is not mandatory for foreign companies to open representations on the territory of the country
to conduct import-export transactions.
Question 6
Could further information be provided on the average costs and the length of the registration
procedure.
Answer:
In accordance with Regulation “On the Registration Procedure of Participants of Foreign Economic
Activity of the Republic of Tajikistan” approved by the Resolution №316 of the Council of Ministers
of the Republic of Tajikistan of 11 July 1994 as well as Resolutions № 307 of 11 July 1994 and №450
of 2 September 1994 of the Council of Ministers of the Republic of Tajikistan, the fee for registration,
accreditation, issue of permits for extension of a term of activity as a participant of foreign economic
activity and entry visa processing for participants of foreign economic activity shall be determined by
the Ministry of Economy and Trade of the Republic of Tajikistan in coordination with the Ministry ofFinance of the Republic of Tajikistan.
In accordance with the above-mentioned Regulation, the Ministry of Economy and Trade of the
Republic of Tajikistan in coordination with the Ministry of Finance of the Republic of TajikistanWT/ACC/TJK/5
Page 3
approved on 30 December 2002 the Procedure of collecting fees for state registration, accreditation,
providing services and entry visa processing for participants of foreign economic activity.  The fees
are as follows:
1. State registration as a participant of foreign economic activity of the Republic of Tajikistan
- Legal entities of the Republic of Tajikistan involved in production activity
(processing of raw material, production of goods, construction, providing services,
etc.) – US$100;
- Legal entities of the Republic of Tajikistan not involved in production – US$150;
- Legal entities of the Republic of Tajikistan with share holding of foreign capital (joint
ventures) and enterprises completely owned by foreign investors:
a) with statutory capital up to US$500,000  – US$1,000
b) with statutory capital of more that 500,000 – US$2,000
- Legal entities of the Republic of Tajikistan specializing on foreign tourism – US$500
2. Extension of a term of activity as a participant of foreign economic activity – 50 per cent of a
registration fee (for legal entities and physical persons of the Republic of Tajikistan with
share holding of foreign capital and enterpri ses completely owned by foreign investors).
3. State registration and issue of permits to open representative offices of foreign companies and
their branches, banks, trade – economic organizations and their branches, as well as extension
of their validity:
a) for 1 year – US$1,000
b) for 2 years – US$2,000
c) for 3 year – US$2,500
4. Preparation of an application for issue and extension of visa, registration and visa invitation
from abroad of employees of foreign governments and business partners – participants of
foreign economic activity – US$20.
5. Payment for registration of participants of foreign economic activity, accreditation of
representative offices of foreign companies, entr y visa processing for foreign nationals shall
be made in Tajik national currency according to exchange rate of the National Bank of
Tajikistan on the day of payment.
This procedure shall take effect for the year 2003.
Question 7
Please provide detailed clarification on procedures and requirements for obtaining registration
to engage in importing.  What is the differen ce between a “certificate of participation” and a
“registration card”?  What are the charges, processing time and period of validation for therequired certification?  Is a certificate of participation or registration card required to
undertake domestic transactions, or are these only required for import and/or export
transactions?
Answer:
In accordance with Regulation “On the Registration Procedure of Participants of Foreign Economic
Activity of the Republic of Tajikistan” approved by the Resolution №316 of the Council of MinistersWT/ACC/TJK/5
Page 4
of the Republic of Tajikistan of 11 July 1994 as well as Resolutions № 307 of 11 July 1994 and №450
of 2 September 1994 of the Council of Ministers of the Republic of Tajikistan, the registration of
participants of foreign economic activity foresees including them in a State register of participants of
foreign economic activity of the Republic of Tajikistan, granting them a registration number. The
participant submits a completed registration card (application form) on the base of which the Ministryof Economy and Trade issues a Certificate on registration.
In order to register as a participants of foreign economic activity of the Republic of Tajikistan the
subject of foreign economic activities has to submit  following documentation:
- Notary verified copy of the Statute (Regulation);
- Notary verified copy of the Registration Certificate issued by the Ministry of Justice
(for physical person – Registration Certificate issued by the Tax authorities);
- Letter addressed to the Minister of economy and trade of Tajikistan with request to
register as a subject of foreign economic activity;
- Codes of the INN (Individual Number of Tax payers)
- 2 copies of completed Registration Card;
- Verified by stamp reference, given by Statistical bodies of the Republic of Tajikistan,
on granting the codes in accordance with All Union classification of enterprises andorganizations, their location, type of activity and subordination;
- Agreed Minutes on assignment of the manager and chief accountant;
- List of exports and imports;
- For Joint Ventures and Enterprise with 100 per cent of foreign capitals - Financial
reference issued by the Ministry of Finance;
- For Joint Stock Companies – reference issued by the Ministry of Finance on
enrolment in  the Single State register of the Joint Stock Companies;
- Copy of receipt on payment of registration fees;
- Authorization to get registration documents.
- For physical persons – Passport details.
Time period for consideration of the request to be registered as a subject of  foreign economic activity
is within 15 days. But in practise it takes about 4-5 working days.
The Certificate of participant in foreign trade activity is the basic document entitling a legal and
physical person to participate in import and export transactions. The registration Card is an
application form on the basis of which the Ministry of Economy and Trade will issue the Certificate.
In accordance with the Regulation “On the Registration Procedure of Participants of Foreign
Economic Activity of the Republic of Tajikistan” approved by the Resolution №316 of the Council of
Ministers of the Republic of Tajikistan of 11 July 1994, the Ministry of Economy and Trade of the
Republic of Tajikistan in coordination with the Ministry of Finance of the Republic of Tajikistan
approved on 30 December 2002 the Procedure of collecting fees for state registration, accreditation,
providing services and entry visa processing for participants of foreign economic activity.  The fees
are as follows:
1. State registration as a participant of foreign economic activity of the Republic of Tajikistan
- Legal entities of the Republic of Tajikistan involved in production activity
(processing of raw material, production of goods, construction, providing services,
etc.) – US$100;
- Legal entities of the Republic of Tajikistan not involved in production – US$150;
- Legal entities of the Republic of Tajikistan with share holding of foreign capital (joint
ventures) and enterprises completely owned by foreign investors:WT/ACC/TJK/5
Page 5
a) with statutory capital up to US$500,000  – US$1,000
b) with statutory capital of more that 500,000  –  US$2,000
- Legal entities of the Republic of Tajikistan specializing on foreign tourism – US$500
2. Extension of a term of activity as a participant of foreign economic activity – 50 per cent of a
registration fee (for legal entities and physical persons of the Republic of Tajikistan withshare holding of foreign capital and enterpri ses completely owned by foreign investors).
3. State registration and issue of permits to open representative offices of foreign companies and
their branches, banks, trade – economic organizations and their branches, as well as extension
of their validity:
a) for 1 year – US$1,000
b) for 2 years – US$2,000
c) for 3 year – US$2,500
4. Preparation of an application for issue and extension of visa, registration and visa invitation
from abroad of employees of foreign governments and business partners – participants of
foreign economic activity – US$20.
5. Payment for registration of participants of foreign economic activity, accreditation of
representative offices of foreign companies, entr y visa processing for foreign nationals shall
be made in the national currency according to exchange rate of the National Bank of
Tajikistan on the day of payment.
This procedure shall take effect for the year 2003.
The Certificate of participation and Registration card are required only for engaging in import and/or
export transactions.
(b) Characteristics of national tariff
Question 8
We request that Tajikistan provide an elec tronic copy of its customs tariff schedule.
Answer:
As it is mentioned in Part IV (Policies affecting trade in goods), Section 1 (Import regulation),
item (b) (Characteristics of national tariff) – page 47, the current customs tariff of the Republic of
Tajikistan was set by the Decree of the Government of the Republic of Tajikistan №187 “On the
Customs Tariff of the Republic of Tajikistan” of 30 April 2002 and has the unified rate of 5 per cent
(except for goods mentioned below) and is not classified in accordance with CCFEA CIS, i.e. does
not have commodity groups, sub-groups, commodity positions and sub-positions.
№ ItemsCustoms duty
rate
1. Aluminum Oxide other than artificial corundum 2
2. Energy power 0
3. Cyanides, Oxycyanides, complex cyanides 0
4. Bickford’s fuses, cords, demolition cords, capsules, blasting caps, igniter, electric
detonators0
5. Activated carbon 0WT/ACC/TJK/5
Page 6
№ ItemsCustoms duty
rate
6. Crunching balls and similar items for mills 0
7. Parts of boring machines or borers, subpositions 843041 or 843049 0
8. Parts of foundry iron or cast steel 0
9. Machinery and special mechanical equipment for mixing, ragging, grinding,
screening, bolting, homogenization, emulsification or stirring0
10. Spare parts and components for TV set production10
However, it was also mentioned that the unification of the import tariff is a temporary measure with
the purpose of simplification of the customs valuation mechanism and collection of import duties.
New draft of the custom tariff is being prepared differentiated in accordance with CCFEA EurAsEC.
Question 9
Can Tajikistan advise whether it currently imposes any special customs duties?  Are the
processes and legislation allowing for special duties consistent with the WTO Agreement on
Safeguards?  How would Tajikistan justify under the WTO reciprocal measures in response to
actions taken by unions in other countries?
Answer:
No special custom duties are currently applied. Tajikistan confirms that special duties will be applied
only in accordance with WTO rules. Safeguard measures applied as reciprocal measures, will be
applied only when authorised under the Dispute Settlement Understanding.
(d) Other duties and charges
Question 10
From the information provided, we understand th at some of the fees levied for services
rendered are calculated on an ad valorem basis.  Does Tajikistan plan to change its current
system in order to achieve compliance with WTO rules?
Answer:
The ways in which the actual calculation of the charges levied for customs services are made, will be
reviewed by Tajikistan.
Question 11
We note the charges levied for custom services  are based on the percentage value of the goods
rather than on the actual cost of the service rendered.  This does not accord with provisions
outlined in Article VIII of GATT.  Can Tajikistan indicate the action that it intends to take to
rectify this?
Answer :
Adjustment of the ways in which the actual calculation of the charges levied for customs services are
made, will be reviewed by Tajikistan.
                                                     
1 Comment: List of spare parts and components for TV set production is determined by the Ministry of Industry
of the Republic of Tajikistan in coordination with the Ministry of Finance of the Republic of Tajikistan and the
Ministry of State Revenues and Duties of the Republic of Tajikistan.WT/ACC/TJK/5
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(e) Quantitative import restrictions
Question 12
Could more information be provided on the quantitative restrictions currently imposed on
alcohol? A priori, these do not seem to be in line with WTO rules (Article XI GATT 1994). Is
domestic production subject to similar restrictions?
Answer:
Introduction of quotas on imports of alcohol and tobacco products are justified under Article XX (b)
of the GATT Agreement. There is a similar restriction on domestic production as well.
Question 13
What action does Tajikistan intend to take to bring its quotas on imports of alcohol and tobacco
products into line with Article XI of GATT 1994, and Article 4 of the WTO Agriculture
Agreement?
Answer:
Introduction of quotas on imports of alcohol and tobacco products are justified under Article XX (b)
of the GATT Agreement. There is a similar restriction on domestic production as well.
(f) Import licensing procedures
Question 14In reference to Annex 3, “Information on import licensing procedures”, could Tajikistan
complete the questions required under Section III “Procedures”.  We would also like to seek
clarification of Section IV, which you indicated in your response that “In general, all individual
firms, and entities are entitled to apply for a license to import goods”.  Are there exceptions,
which do not entitle one to apply?
Answer:
Required information on import licensing proced ures at format of WT/ACC/1 (Annex 3) will be
submitted shortly for your consideration. There are no exceptions to the entitlement to apply for a
license
(g) Other border measures
Question 15
We would be grateful if Tajikistan could explain fully the reasons for the requirement of a
certificate of quality issued by Tajikgostandart, and the WTO justification for this requirement.
Answer:
We apologize for a technical error in the Memorandum. Actually, according to the requirements of
current legal-regulatory acts it is necessary to have a Certificate of compliance issued by
Tajikgostandart for export-import operations, which is not in contradiction with WTO requirements.WT/ACC/TJK/5
Page 8
Question 16
Please explain in detail the requirements that must be met under Decrees 357 and 88 to import
and export precious and semi-precious metals etc and precious and semi-precious stones, and
the WTO justification for these requirements?
Answer:
The Government of Tajikistan will take measures to harmonize Government Decrees Nos. 357 and 88
with WTO requirements.
Question 17
Can Tajikistan explain in full the operation of the requirements for mandatory sale of specified
commodities through the commodity exchange  as required by Decree 237, and the WTO
justification for these requirements?
Answer:
This resolution was adopted in order to improve efficiency of use of export potential of the Republic
of Tajikistan, to promote the competitiveness of the domestic products, and to ensure accuracy of
declared prices. However, these measures are temporary and will be removed in course of accession
to the WTO and after an agreed transitional period.
(h) Customs Valuation
Question 18
Complementary to the information already provided in Annex 4, we would be interested in
further details on appeals procedures.
Answer:
Chapters 56-58 of the Custom Code of Tajikistan regulate the appeals procedures. The relevant text is
reproduced below:
SECTION XIII.
Appeal and consideration of decisions, actions or in action of the customs agencies of the Republic of
Tajikistan
CHAPTER 56. General provisi ons concerning the appeal
Article 402. Sphere of the present Section application
The present Section provisions shall be applied in all cases of the appeal of decisions, actions or
inaction of the customs agencies of the Republic of Tajikistan and their officials with the exception of
measures of appeal of administrative and criminal responsibility.
Article 403. Right to the appeal
 Any person has the right to appeal the decision (including standard acts), actions or inaction of the
customs agencies of the Republic of Tajikistan and their official if he cons iders his rights and legal
interests as infringed and if the above mentioned decisions, actions or inaction directly and individually
affect this person.WT/ACC/TJK/5
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Article 404. Order of appeal
The order of the appeal of decisions, actions or inactivity of the customs agencies of the Republic of
Tajikistan and their officials includes the primary and second appeals.
CHAPTER 57. Primary appeal
Article 405. Presenting of the primary complaint
The primary complaint shall be presented according to  the higher customs agency of the Republic of
Tajikistan or the higher official on the, decisions, actions or inaction of the customs agencies of the
Republic if Tajikistan as well as their officials.
The primary, complaint concerning decisions, actions or inactivity of the Customs Committee under
the Government of the Republic of Tajikistan and its officials shall be presented to this Committee.
Article 406. Term of the primary complaint presenting
The primary complaint shall be presented within 3 months from the day of the notification, of the
person concerned about the decision or action implementation.
When non-notifying the person about the decision adoption the primary complaint may be presented
within six months beginning from the day the decision has been adopted.
When inactivity the primary complaint may be presented within three months beginning from the
expiry of three months term after the receiving by the correspond customs agencies of the Republic of
Tajikistan or their officials the written inquiry concerning the decision adoption.
Article 407. Term of the primary complaint consideration
The primary complaint must be considered within a month. The higher customs agency of the Republic
of Tajikistan or the Customs Committee under the Government of the Republic of Tajikistan may
prolong the term of the complaint consideration but not more than for two months.
Article 408. Renewal of term of the complaint presenting
If the term indicated in Article 409 of the present Code is missed for valid reasons the said term
concerning the declaration of the person who has presented the complaint may be renewed accordingly
by the higher official, higher customs agency of the Republic of Tajikistan or the Customs Committee
under the Government of the Republic of Tajikistan.
Article 409. Form of complaint
The complaint shall be presented in writing and directed to the correspond customs agency of the
Republic of Tajikistan or to the official.
Article 410. Consequences of the complaint presenting
The complaint presenting does not suspend the impl ementation of the appealed decision or action
except the case provided by part two of the present Article.
If the customs agency of the Republic of Tajikistan or the official who the complaint is presented to has
enough grounds to deem that the appealed decision or action does not correspond the legislation of theRepublic of Tajikistan they may completely or partially suspend the implementation of the appealeddecision or action.WT/ACC/TJK/5
Page 10
Article 411. Assistance of the person who has presented the primary complain
The person who has presented the primary complaint must render assistance to the customs agencies
and their officials when considering by them the circumstances of the case.
Article 412. Withdrawal or cancellation of the primary complaint
The person who has presented the primary complaint may withdraw or cancel it at any time before the
adoption of decision on the complaint. The withdrawal or cancellation of the complaint shall be
implemented by the written declaration, of the above mentioned person.
The withdrawal or cancellation of the primary complaint shall deprive the person of the right to the
second complaint presenting except cases when the new circumstances concerning the cases shall be
founded.
The second lodgment of the primary complaint shall be implemented within the terra determined for
the complaint lodgment.
Article 413. Judgment of the customs agency of the Republic of Tajikistan or its official concerning the
primary complaint
The judgment of the customs agency of the Republic of Tajikistan or its official concerning the
primary' complaint shall be received in writing. The judgment may be less favorable than the appealed
judgment for the person who has presented the complaint. The person who has presented the complaint
shall be informed about the judgment concerning the complaint.
The judgment concerning the complaint having the general meaning shall be subject to publication.
CHAPTER 58. Second appeal
Article 414. Dependence of the second complaint
The second complaint concerning judgment, actions  or inactivity of the customs agency of the
Republic of Tajikistan and their officials when  implementing the customs control, proceeding
concerning violation of the customs rules and (heir consideration (except the appeal of decisions of
customs agencies of the Republic of Tajikistan regarding these cases and acts on penalties impositionand recovery) and on other questions not dealin g with the economic policy of the Republic of
Tajikistan shall be presented to the regional (town) court of the location of the customs agency of theRepublic of Tajikistan or of the working place of the official of the customs agency of the Republic ofTajikistan which judgments, actions or inaction are appealed.
The second complaint concerning judgments, actions or inaction of the customs agencies of the
Republic of Tajikistan and their officials are de pendent from the higher economic court in accordance
with the legislation of the Republic of Tajikistan.
The second complaints concerning motivated acts of the Customs Committee under the Government of
the Republic of Tajikistan addressed to the indefinite circle of persons or the law-applicable practice in
the activity of the customs agencies of the Republic of Tajikistan dealing with the economic policy of
the Republic of Tajikistan shall be presented to the Constitution Court of the Republic of Tajikistan.
Other secondary complaints concerning judgments, actions or inaction of the Customs Committee
under the Government of the Republic of Tajikistan and their officials may be presented to the
Procurator General of the Republic of Tajikistan.WT/ACC/TJK/5
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Article 415. Order of presenting, consideration, settlement of the second complaints and appeal of
judgments concerning them
The order of presenting, consideration, settlement of the second-complaint and appeal of judgment on
them shall be determined by the appropriate legislation of the Republic of Tajikistan.
Question 19
Could further information also be provided on the publication of regulatory acts concerning
customs.
Answer:
In reply to the request for information on the way customs regulatory acts are published, we would
refer to the information contained under point 10 in Annex 4 of the Memorandum.
Question 20
Could further information be provided on the ac tual implementation of customs clearance and
transit procedures.
Answer:
The text of the Customs Code of Tajikistan in English will be transmitted to WTO shortly.
Question 21
Do the authorities foresee any difficulties in  carrying out all required customs procedures
efficiently, especially those relating to trade facilitation?
Answer:
No particular difficulties are foreseen.
Question 22
To what extent do Tajikistan's customs valuation procedures accord with the WTO Customs
Valuation Agreement?  What steps are bein g taken to ensure implementation of this
Agreement?
Answer:
Provision of the Law of the Republic of Tajikistan “On Custom Tariffs” concerning the customs
valuation procedures is in full accordance with the requirements of WTO Customs Valuation
Agreement. Moreover, recently Tajikistan is preparing a new draft of Customs Code, which will be
harmonized with the WTO Agreements. A full explan ation of the operation of Customs Valuation is
contained in Annex 4.
(i) Other customs formalities
Question 23
How does Tajikistan justify under the WTO its foreign exchange controls on import-export
operations?WT/ACC/TJK/5
Page 12
Answer:
There are no restrictions in Tajikistan on the convertibility of foreign currencies.  All residents and
non-residents can freely convert Tajik and foreign currencies.  There are, however, controls at the
customs and National Bank that a transfer of currency abroad for a transaction concerning import of
goods corresponds to the actual import of the goods concerned.  Export earnings from goods exportedfrom Tajikistan must be transferred by the exporter to his foreign currency account in a bank in
Tajikistan.
(k) Application of internal taxes on imports
Question 24
Could more information be provided on the discrimination in excise tax rates between imported
and domestically produced goods (as described in detail in Annex 9) with a view to Article III of
GATT 1994?
Answer:
In the framework of measures on harmonization of excise policy of the Republic of Tajikistan and
bringing it into conformity with requirements of  the international law, new excise rates on goods
produced in the Republic of Tajikistan and imported to the territory of the Republic of Tajikistan
foresee application of national treatment with regard to imported goods subject to excise. They wereintroduced by the Resolution №153 of the Republic of Tajikistan of 31 March 2003 (document
WT/ACC/TJK/4 refers).
Question 25
Can Tajikistan explain the nature and timing of the action it intends to take to ensure that there
is national treatment in relation to internal taxation?
Answer:
As it is mentioned in Part IV (Policies affecting trade in goods), Section 1 (Import regulation), item
(k) (Application of Internal taxes on import) – page 54, with regard to imported goods the Republic of
Tajikistan uses the same taxation regime as with regards to domestic commodities. The exceptions
were products subject to excise taxation. However, in the framework of measures on harmonization ofexcise policy of the Republic of Tajikistan and bringing it into conformity with requirements of the
international law, new excise rates on goods produced in the Republic of Tajikistan and imported to
the territory of the Republic of Tajikistan foresee application of national treatment with regard to
imported goods subject to excise. They were introduced by the Resolution №153 of the Republic of
Tajikistan of 31 March 2003 (document WT/ACC/TJK/4 refers).
(l) Rules of origin
Question 26Does the European Community currently count as one entity for origin purposes?
Answer:
The Law of the Republic of Tajikistan "On custom tariffs" regulates definition of the country of origin
of goods.WT/ACC/TJK/5
Page 13
Article 26 of this Law stipulates:
- “A country, in which goods were fully produced or became subject to sufficient
processing in accordance with the criteria, established by this Law, shall be deemed
as a country of origin of goods.
- A country of origin of goods may mean a group of countries, customs unions of
countries, region or a part of a country, if there is a need of distinguishing them for
the purposes of identifying a country of origin of goods.”
Therefore, the EC should be considered as a single formation to determine a country of origin for
goods.
(m, n, o) Anti-dumping, countervailing and safeguard regimes
Question 27
It is mentioned that the law governing the tr ade defense regime complies with norms and
standards of GATT and that no measures have been applied so far. Can Tajikistan confirm that
it will apply any such measures only in a WTO conform manner?
Answer:
Tajikistan confirms that any anti-dumping, countervailing and safeguard measures will be applied
only in accordance with WTO rules.
Question 28
Can Tajikistan confirm that the expression “inf lict losses to the domestic producers” used in
sub-items (m), (n), (o) fully corresponds to the meaning of the expression “material/serious
injury” as determined in the relevant provi sions of the WTO Agreements on Anti-dumping,
Safeguards and Subsidies?
Answer:
Tajikistan confirms that the expression “inflict losses to the domestic producers” used in sub-items
(m), (n) and (o) fully corresponds to the meaning of the expression “material/serious injury” as
determined in the relevant provisions of the WTO Agreements on Anti-dumping, Safeguards and
Subsidies.
Question 29
It is mentioned that safeguard measures can also be applied as reciprocal measures to
discriminatory or other actions hindering the int erests of Tajikistan by other states or their
unions. Can Tajikistan please ex plain how this provision complies with Arts 2,4 and 5 of the
WTO Safeguard Agreement?
Answer:
As reciprocal measures, safeguards measures will be applied only when authorized under the Dispute
Settlement UnderstandingWT/ACC/TJK/5
Page 14
Question 30
Tajikistan states that anti-dumping duties are applied when goods are imported at a price lower
than their normal price in the country of export  at the moment of export and “if such exports
inflicts or threatens to inflict losses on domestic producers of similar goods, or hinders to start
or expand production of similar goods in the Republic of Tajikistan.”  Does Tajikistan intend toreflect the material retardation of the establishment of the domestic industry (as reflected in
GATT Article VI.1)?  How does Tajikistan define injury?
Answer:
The expression in Article 9 of the Law on Customs Tariffs ‘hinders to start or expand production’ is
intended to cover retardation of the establishment of a domestic industry.
Tajikistan confirms that the expression ‘inflict losses to the domestic producers’ fully corresponds to
the meaning of the expression ‘material injury’ as determined in the relevant provision of the WTO
Agreement on Anti-dumping.
Question 31
Also Tajikistan notes that “the anti-dumping regime in customs activities has not yet been
applied and will not be applied until further detailed procedural provisions have been adopted.”
When will such provisions be adopted?  Can Ta jikistan please advise when its legislation on
anti-dumping will be lodged with the WTO?
Answer:
Provisions on anti-dumping measures will be incorp orated into the new Customs Code, which is being
prepared and will be in full conformity with the Kyoto Convention.
As it is mentioned in the Memorandum, application of special types of duties (safeguards, anti-
dumping, countervailing) in Tajikistan is based on Part II of the Law “On Custom Tariffs” and these
regulations are in conformity with the GATT Agreement.
Presently Tajikistan is making efforts in order to develop the existing regulatory framework in the
area of customs regulation in accordance with requirements of international laws and the Kyoto
Convention on simplification and harmonization of custom procedures. Particularly the WTOrequirement on application of safeguard measures will be taken into consideration in the drafting of
the new Custom Code of Tajikistan and they will be in full conformity with WTO Agreements.
Question 32
Tajikistan states that countervailing duties “are a pplied if production or export of goods, which
are brought into the customs territory of the Republic of Tajikistan, have directly or indirectly
been subsidized, and if such export  inflicts or threatens to inflict losses on domestic producers of
similar goods, or hinders to start or expand production of similar goods in the Republic ofTajikistan.” How does Tajikistan define a subsidy, i.e. Does Tajikistan permit countervailing
duties to be applied to non-actionable subsidies?  Can Tajikistan please advise when its
legislation on countervailing duty will be lodged with the WTO?
Answer:
Tajikistan defines subsidies in accordance with the WTO Agreement on Subsidies and Countervailing
Measures.  We understand that there are no more non-actionable subsidies.WT/ACC/TJK/5
Page 15
Provisions on countervailing measures will be incorporated into the new Customs Code which is
being prepared.
Question 33
Tajikistan states that safeguard measures can be applied “as a reciprocal measure to
discriminatory or other actions hindering interests of the Republic of Tajikistan by other statesor their unions.”  How is this consistent with GATT Article XIX and the WTO Agreement on
Safeguards?  Could Tajikistan explain why th e measures are “reciprocal”?  Can Tajikistan
please advise when its legislation on safeguards will be lodged with the WTO?
Answer:
Please refer to the answer to the question on special duties above.  Legislation on safeguards will be a
component of the Customs Code which in being prepared.
2. Export regulation
(f) Export financing, subsidy and promotion policies
(g) Export performance requirements
Question 34
It is mentioned that presently there are neither export subsidies and promotion policies nor
export financing or performance requirements.  Can Tajikistan confirm that it will not
introduce any such schemes not in conformi ty with the WTO Agreement on subsidies?
Answer:
Yes. Republic of Tajikistan confirms that in the future it will not introduce any schemes related to
export subsidizing that contradict the WTO Agreement on Subsidies and Countervailing Measures.
3. Internal policies affecting foreign trade in goods
(a) Industrial policy, including subsidy policies
Question 35
What sectors/products are subject to privatisation of state-owned enterprises?  What
programmes relate to privatisation and what is th e time period for the receipt of such subsidies?
Answer:
There is no direct link between support measures referred to in pages 58-59 of the Memorandum and
the privatisation process.  These support measures are not export related but permitted as falling in the
category of Actionable Subsidies in Part III of the WTO Agreement on Subsidies and Countervailing
Measures.  There are no time limits set for these support measures at present, but they are intended as
transitional measures in the actual difficult economic conditions.
(b) Technical regulations and standards
Question 36Could information in the format of the standard checklist (WT/ACC/8) be made available to the
Working Party?WT/ACC/TJK/5
Page 16
Answer:
Currently the work on gathering information in the format of standard checklist (WT/ACC/8) is
underway, which will be presented for your attention quite soon.
(c) Sanitary and phytosanitary measures
Question 37Could information in the format of the standard checklist (WT/ACC/8) be made available to the
Working Party?
Answer:
Currently the work on gathering information in the format of standard checklist (WT/ACC/8) is
underway, which will be presented for your attention quite soon.
(l) Government procurement practices
Question 38Could Tajikistan inform the Working Party of its plans regarding a possible joining of the
WTO  Agreement on Government Procurement.
Answer:
Since the Agreement on Government Procurement is a plurilateral agreement Tajikistan will
eventually join it. However, Tajikistan requests a certain transition period for this.
4. Policies affecting foreign trade in agricultural products
(e) Internal policies
Question 39
Please provide more information to the Working Party on agricultural support policies in the
format of the WT/ACC/4 document.
Answer:
Information on policy of subsidizing agriculture in the Republic of Tajikistan is provided in Section 4,
Part IV of document WT/ACC/TJK/3 (Policies affecting foreign trade in agricultural products).
Currently we work on preparation of the document in the format of the document WT/ACC/4, which
will be presented for your consideration in the near future.
Question 40
We are pleased that Tajikistan is not providing agricultural export subsidies, which is in line
with the Doha mandate to eliminate export subsidies. We look forward to a zero export subsidy
figure being reflected in Tajikistan’s export subsidy tables. We look forward to reviewing
Tajikistan’s domestic support tables in due course.WT/ACC/TJK/5
Page 17
Answer:
The export subsidy tables in format of document WT/ACC/4 are being prepared and will be submitted
for the consideration of the WTO members before the first working party meeting. The tables on
WT/ACC/4 will reflect the domestic support measures.
- Infrastructure Expenses
Question 41
Could Tajikistan provide further information with regard to expenditure related to the
maintenance and repair of irrigation systems and improvement of land reclamation? In
particular is the irrigation facilities on-farm or considered to be public utilities?
Answer:
According to the accounting report form of 2-C the expenditures related to the maintenance and
repairs of exploitation facilities of the Ministry of Water Recourses of the Republic of Tajikistan for2002 was equal to 22,363,700 Somoni, out of which repair works consisted 11,204,700 Somoni.
Under the methodology of Integrated specification of expenditure calculation the exploitation of
irrigating network facilities requires an expenditure equal to 252,219,000 Somoni.
№ Name of workNumber of
thousand
hectaresSpecification
in US $ per
thousand
hectaresSpecification
in Somoni
per thousand
hectares
(US$1=3.05
Somoni)Expenditure
in Somoni
Operational works 718.9 98.69 301.00 216,389,000
Of which:maintaining of
exploitation staff11.10 33.85 24,334,800
b) exploitation expenditure 71.71 218.72 157,237,800
Including current repair of pump
station2.63 8.02 5,765,600
Current repair of hydraulic
engineering facilities19.63 59.87 43,040,500
Clearing of a network 5.57 16.99 12,214,100
Maintaining of pump stations 35.23 107.46 77,253,000
Maintaining of other hydraulic
engineering facilities8.65 26.38 18,964,6001
c) Other expenditure 15.88 48.43 34,816,300
Major overhaul of all 16.34 49.84 35,830,000
Including repair of hydraulic
engineering facilities2.06 6.28 4,514,700
Repair of other hydraulic
engineering facilities14.28 43.56 31,315,3002
Total X X 252,219,000
Irrigation systems are considered to be public utilities.WT/ACC/TJK/5
Page 18
V. TRADE-RELATED INTELLECTUAL PROPERTY REGIME
1. General
(e) Fees and taxes
Question 42
From the tables provided, we note that fees for nationals are different from fees for foreign
persons. Does Tajikistan plan to change this  system in order to achieve compliance with
Article 3.1 of the TRIPS Agreement?
Answer:
Yes, in fact currently there is a difference in fees collected from foreign nationals and citizens of the
Republic of Tajikistan and that is a temporary measure.  Currently, we are working on bringing that
regulation in conformity with requirements of Article 3.1 of TRIPS Agreement and elimination of
discrimination in this regard.
2. Substantive standards of protection
(c) Geographical indications
Question 43
The information provided suggests that legisl ation concerning geographical indications is
currently under preparation. Could further informat ion be provided on when this legislation is
expected to be adopted. Could a copy of the draft legislation be made available to the Working
Party?
Answer:
Currently we work on improvement of current legislation and adoption of new legislative acts in
accordance with WTO requirements.  As for the law “On Geographic Indications”, it is currentlyunder consideration and it is assumed that it will be adopted during the accession process of the
Republic of Tajikistan to WTO.
4. Enforcement
(b) Provisional measures
Question 44The information provided states that the legisl ation of Tajikistan does not provide for the
judicial authorities the authority to order prompt  and effective provisional measures to prevent
an infringement of any intellectual property righ t. As this is, however, required by Article 50 of
the TRIPS Agreement, we would be interested in Tajikistan’s plans to achieve compliance.
Answer:
Tajikistan is aware of the TRIPS rules and will take the necessary measures to prepare the required
legislation.WT/ACC/TJK/5
Page 19
VI. TRADE-RELATED SERVICES REGIME
1. General
- Financial services
Question 45
In addition to the information on existing legislation for the banking sector included in
WT/ACC/TJK/3, we would be interested in the same information for the insurance and
securities sectors.
Answer:
Insurance activity in the Republic of Tajikistan is regulated by the Civil Code (Article 51) and the law
of the Republic of Tajikistan “On Insurance”.
Insurance companies may be created in any legal fo rm foreseen by the legislation of the Republic of
Tajikistan for carrying out insurance activity, registration and receiving a license.
Foreign legal entities and nationals can create insurance organizations in the form of a limited liability
company or joint stock company.  At the same time, the total share of foreign investors in a statutory
fund cannot exceed 49 per cent.
Licenses for insurance activity are issued by the State insurance inspectorate under the Ministry of
Finance, Republic of Tajikistan, based on the following documents:
- registration certificate
- information from banks about paid statutory fund and payment for license
- economic justification of insurance activity
- rules and terms and conditions of the specific type of insurance
- calculation of insurance tariffs
Registration of insurance organizations is carried out by the local branches of the State Notary based
on the application with the following documents:
- protocol (decision) on creation of the insurance company
- constituent contract
- statute (regulation) of insurance
- information on professional qualification of managers of the insurance company
(manager, accountant)
- legal summary of statutory documents, issued by the Ministry of Justice, Republic of
Tajikistan
- code of statistics classifier
- certificate confirming location of the insurance company
- receipt of state duty payment
Currently, with the purpose of improvement of the mechanism and development of securities market,
a specialized agency on securities and foreign investment is created under the Ministry of Finance of
the Republic of Tajikistan.  At the same time, the National real estate exchange under the State
Property Committee of the Republic of Tajikistan is participating.  Secondary market of securities is
in the stage of formation.WT/ACC/TJK/5
Page 20
Securities transactions are regulated by laws of the Republic of Tajikistan “On Securities and Stock
Exchanges”, “On Joint Stock Companies” and “On Foreign Investment”.
Question 46
In the Service Sectoral Qualification List include d in Annex 7, it is stated (on page 189) that
« only the National Bank… is entitled to pe rform the above-mentioned operations, and issues
licenses for other banks, legal entities and individuals ». We assume that this applies to the
regulatory function itself rather than the broad range of banking services and operations listed
in the left column but would welcome confirmation on this point.
Answer:
Yes, your opinion is correct.  In fact, in accord ance with the law of the Republic of Tajikistan “On
Banks and Banking Activity” only the national bank has a right to issue licenses to other banks, legal
entities and individuals to provide banking services and this relates to regulating functions of the
National Bank (NBT).  At the same time, in case  of availability of a license of the NBT, the
authorized banks of the Republic of Tajikistan have a right to provide such services.
VII. INSTITUTIONAL BASE FOR TRADE AND ECONOMIC RELATIONS WITH
THIRD COUNTRIES
2. Economic integration, customs union and free-trade area agreementsQuestion 47
It is mentioned that the creation of the Euro Asian Economic Community between Tajikistan,
Russia, Kazakhstan, Belarus and the Kyrgyz Republic will provide for a Customs Union and
Common Economic Area. To what extent does this Agreement also foresee a common policy
and regime for the application of trade defence measures and if so, what are the applicable
rules?
Answer:
In accordance with program documents of the Eurasian Economic community, it is foreseen to create
the Customs Union and Common Economic Area in cluding holding a coordinated policy and
common treatment in terms of application of trade safeguards.  Currently, in accordance with
Decision of the Interstate Council of EurAzES №117 of 27 April 2003, EurAzES member states carry
out work on development of the mechanism of internal Economic Area protection of domestic
markets of EurAzES member states in conditions of non-application of special safeguards, anti-
dumping and countervailing measures. Such mechanism will when adopted, be notified to WTO.
Necessary to mention that mechanism of application of the special (safeguard, anti-dumping, and
countervailing) duties, drafted in typical regulation,  is in compliance with international standard in
term of terminology and other issues.
_______________WT/ACC/TJK/5
Page 21ANNEX
State Property Privatization Status
1991 1995 1997 Total% of
Total%
subject to
privatiz-
ation
Total State Property Objects
Total ### 100%
Not subject to privatization 1,029 9.7%
Sovkhozes subject to privatization by
Government Decree293 2.8%
Special objects subject to privatization
by Government Decree1,126 10.6%
General objects subject to privatization 8,133 76.9% 100%
Privatized 39 657 124 331 304 434 696 ### ### 646 417 630 143 7,223 89%
Left to be privatized (from those subject
to privatization)910 11%
Small State Property Objects
Total 8,863 100%
Not subject to privatization 719 8.1%
Sovkhozes subject to privatization by
Government Decree43 0.5%
Special objects subject to privatization
by Government Decree884 10.0%
General objects subject to privatization 7,217 81.4% 100%
Privatized 36 628 124 326 303 433 679 ### ### 568 345 467 114 6,665 92%
Left to be privatized (from those subject
to privatization)552 8%
Medium and Large-scale State Property Objects
Total 1,718 100%
Not subject to privatization 310 18.04%
Sovkhozes subject to privatization by
Government Decree250 14.55%
Special objects subject to privatization
by Government Decree*242 14.09%
General objects subject to privatization 916 53.32% 100%
Privatized general and special objects 3 29 0 5 1 1 17 76 84 78 72 163 29 558 61%
     privatized general objects 3 29 0 5 1 1 16 75 81 60 72 159 24 526
     privatized special objects 113 1 8 45 3 2
Left to be privatized (from those subject
to privatization)358 39%
*  The special objects are moved to the category of general objects after they are privatized and paid in full by the buyer.WT/ACC/TJK/5
Page 22State Property Privatization Status by Regions and Sectors
Region Dushanbe Sogdiiskaya oblast Khatlonskaya oblast RRS GBAO
Sector
Total
Total subject
Subject as %
of Total
Privatized
Privatized as
% of subject
Total
Total subject
Subject as %
of Total
Privatized
Privatized as
% of subject
Total
Total subject
Subject as %
of Total
Privatized
Privatized as
% of subject
Total
Total subject
Subject as %
of Total
Privatized
Privatized as
% of subject
Total
Total subject
Subject as %
of Total
Privatized
Privatized as
% of subject
Total
Total subject
Subject as % of
Total
Privatized
Privatized as %
of subject
Trade 690 632 92% 582 92% 710 658 93% 550 84% 505 485 96% 410 85% 213 191 90% 140 73% 38 28 74% 12 43% 2156 ## 92% ## ##
Cafeteries/Cafes 229 220 96% 203 92% 206 202 98% 183 91% 177 175 99% 157 90% 43 43 ### 36 84% 1 1 ### 1 ### 656 641 98% 580 ##
Service 294 285 97% 270 95% 858 838 98% 816 97% 686 682 99% 646 95% 265 261 98% 252 97% 63 61 97% 60 98% 2166 ## 98% ## ##
Communal service 19 2 11% 1 50% 111 29 26% 23 79% 178 31 17% 28 90% 73 13 18% 12 92% 10 0 0% 0 0% 391 75 19% 64 ##
Industry 128 80 63% 59 74% 152 104 68% 60 58% 96 63 66% 35 56% 75 49 65% 36 73% 9 4 44% 3 75% 460 300 65% 193 ##
Construction 102 59 58% 48 81% 170 76 45% 54 71% 205 110 54% 70 64% 128 85 66% 55 65% 21 8 38% 6 75% 626 338 54% 233 ##
Unfinished construction 18 17 94% 17 ### 24 24 100% 24 ### 72 71 99% 70 99% 14 14 ### 13 93% 10 10 ### 10 ### 138 136 99% 134 ##
Agriculture 18 7 39% 6 86% 118 63 53% 55 87% 441 362 82% 326 90% 331 276 83% 263 95% 44 30 68% 25 83% 952 738 78% 675 91%
Sovhoz 0 0 0% 0 0% 23 0 0% 0 0% 147 4 3% 4 ### 82 4 5% 3 75% 55 0 0% 0 0% 307 8 3% 7 ##
Transport 69 51 74% 40 78% 53 29 55% 18 62% 112 81 72% 47 58% 57 43 75% 27 63% 8 7 88% 2 29% 299 211 71% 134 ##
Cotton industry 2 2 ### 0 0% 6 6 100% 6 ### 18 16 89% 16 ### 4 4 ### 4 ### 0 0 0% 0 0% 30 28 93% 26 ##
Public health 76 30 39% 27 90% 151 23 15% 22 96% 143 43 ## 40 93% 109 31 28% 31 ### 24 3 13% 3 0% 503 130 26% 123 ##
Social 216 72 33% 64 89% 173 110 64% 95 86% 141 99 ## 86 87% 152 79 52% 71 90% 23 13 57% 12 92% 705 373 53% 328 ##
Others 267 223 84% 211 95% 306 269 88% 253 94% 324 318 98% 309 97% 199 181 91% 175 97% 45 41 91% 39 95% 1141 ## 90% 987 ##
Total 2177 ### 77% ## 91% ### ## 79% ## 89% ## ### 78% ## 88% ## ## 73% 1118 88% 351 ## 59% 173 84% ### ## 77% ## ##
__________