WORLD TRADE  
ORGANIZATION  RESTRICTED 
WT/ACC/SPEC/TJK/5/Rev.4 
10 October 2012 
 (12-5523) 
Working Party on the Accession 
of the Republic of Tajikistan  
 
 
 
DRAFT REPORT OF THE WORKING PARTY ON  
THE ACCESSION OF THE REPUBLIC OF TAJIKISTAN  
TO THE WORLD TRADE ORGANIZATION 
 
Revision WT/ACC/SPEC/TJK/5/Rev.4 
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  TABLE OF CONTENTS 
I.  INTRODUCTION .................................................................................................................. .. 1 
DOCUMENTATION PROVIDED ...................................................................................................... 1  
INTRODUCTORY STATEMENTS .................................................................................................... 1  
II.  ECONOMIC POLICIES .......................................................................................................... 2  
-  Monetary and Fiscal Policy .................................................................................................... .. 2 
-  Foreign Exchange and Payments ............................................................................................ 4  
-  Investment Regime.............................................................................................................. ...... 7 
-  State Ownership, Privatization and State-trading entities .................................................. 10  
-  Pricing Policies .............................................................................................................. .......... 15 
-  Competition Policy ............................................................................................................ ...... 17 
III. FRAMEWORK FOR MAKING AND ENFORCING POLICIES .................................... 18  
-  Powers of Executive, Legislative and Judicial Branches of Government .......................... 18  
-  Authority of Sub-Central Governments ............................................................................... 23  
IV.  POLICIES AFFECTING TRADE IN GOODS ................................................................... 24  
-  Trading Rights ................................................................................................................ ........ 24 
A.  IMPORT REGULATIONS .................................................................................................... 29  
-  Ordinary cust oms duties ....................................................................................................... . 29 
-  Other duties and charges ...................................................................................................... .. 31 
-  Tariff rate quotas, tariff exemptions ..................................................................................... 31  
-  Fees and charges for services rendered ................................................................................. 33  
-  Application of internal  taxes to imports ............................................................................... 35  
-  Quantitative import restrictions, incl uding prohibitions, quotas and licensing 
systems ....................................................................................................................... .............. 39  
-  Customs valuation ............................................................................................................. ...... 44 
-  Rules of origin ............................................................................................................... .......... 47 
-  Other customs formalities ..................................................................................................... . 49 
-  Pre-shipment inspection ....................................................................................................... .. 49 
-  Anti-dumping, countervailing duties, safeguard regimes ................................................... 50  
B.  EXPORT REGULATIONS ................................................................................................... 54  
-  Customs tariffs, fees and charges for serv ices rendered, application of internal 
taxes to exports .............................................................................................................. .......... 54 
-  Export restri ctions ........................................................................................................... ....... 55 
C.  INTERNAL POLICIES A FFECTING FOREIGN TRADE IN GOODS ......................... 58  
-  Industrial policy, including subsidies .................................................................................... 58  
-  Technical barriers to trade, standards and certification ..................................................... 61  
-  Sanitary and phytosanitary measures ................................................................................... 66  
-  Trade-related investment measures ...................................................................................... 75  
-  Free zones, special economic areas ........................................................................................ 75  
-  Government-mandated barter and counter-trade ............................................................... 77  
-  Government procurement ...................................................................................................... 7 8 
-  Transit ....................................................................................................................... ............... 79  
-  Agricultural policies.......................................................................................................... ...... 80 WT/ACC/SPEC/TJK/5/Rev.4 
Page ii  
 
  (a)  Imports ....................................................................................................................... .............. 80  
(b)  Exports ....................................................................................................................... .............. 80  
(c)  Internal policies ............................................................................................................. .......... 81 
-  Trade in ci vil aircraft ....................................................................................................... ....... 81 
-  Textiles regime ............................................................................................................... ......... 82 
V.  TRADE-RELATED INTELLECTUAL  PROPERTY REGIME ....................................... 82  
-  GENERAL ....................................................................................................................... ........ 82 
-  Industrial property protection ............................................................................................... 82 
-  Responsible agencies for policy formulation and implementation ..................................... 82  
-  Participation in international intellectual property agreements ........................................ 83  
-  Application of national and MFN treatment to foreign nationals ...................................... 84  
-  Fees and taxes ................................................................................................................ .......... 84 
-  SUBSTANTIVE STANDARDS OF PROTECTION, INCLUDING 
PROCEDURES FOR THE ACQUISITION AND MAINTENANCE OF 
INTELLECTUAL PROPERTY RIGHTS ........................................................................... 85  
-  Copyright and related rights ..................................................................................................  85 
-  Trademarks, including service marks ................................................................................... 87  
-  Geographical indications, including appellations of origin ................................................. 89  
-  Industrial designs ............................................................................................................ ........ 91 
-  Patents ....................................................................................................................... ............... 91  
-  Plant variety protection ...................................................................................................... .... 93 
-  Layout designs of integrated circuits .................................................................................... 93  
-
  Requirements on undisclosed information, in cluding trade secrets and test data ............ 94  
-  MEASURES TO CONTROL ABUSE OF INTELLECTUAL PROPERTY 
RIGHTS ........................................................................................................................ ........... 95  
-  ENFORCEMENT ...................................................................................................................  95 
-  Civil judicial procedures and remedies ................................................................................. 95  
-  Provisional measures .......................................................................................................... .... 96 
-  Administrative procedures and remedies ............................................................................. 96  
-  Special border measures ....................................................................................................... .. 97 
-  Criminal procedures ........................................................................................................... .... 99 
VI.  POLICIES AFFECTING TRADE IN SERVICES ............................................................ 100  
VII. TRANSPARENCY ............................................................................................................... 10 3 
-  Publication of information on trade .................................................................................... 103  
-  Notifications ................................................................................................................. .......... 105  
VIII. TRADE AGREEMENTS ..................................................................................................... 105  
CONCLUSIONS ................................................................................................................... ............. 107  
ANNEX 1 ....................................................................................................................... ..................... 108  
ANNEX 2 ....................................................................................................................... ..................... 113  
APPENDIX ...................................................................................................................... ................... 160  
  WT/ACC/SPEC/TJK/5/Rev.4 
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  I. INTRODUCTION 
1. The Government of the Republic of Tajikis tan applied for accession to the World Trade 
Organization (WTO) in May 2001.  At its meeting on 18 July 2001, the General Council established a 
Working Party to examine the application of the Government of the Republic of Tajikistan to accede 
to the World Trade Organization under Article X II of the Marrakesh Agreement establishing 
the WTO.  The terms of reference and the member ship of the Working Party are reproduced in 
document WT/ACC/TJK/2/Rev.12. 
2. The Working Party met on 18 March 2004, 26 April 2005, 6 October 2006, 
24 September 2009, 24 November 2010, 5 July 2011,  8 March 2012, 17 July 2012 and […] under the 
Chairmanship of H.E. Mr. Clyde Kull (Estonia). 
DOCUMENTATION PROVIDED 
3. The Working Party had before it, to serve as a basis for its discussions, a Memorandum on the 
Foreign Trade Regime of Tajikistan (WT/ACC/TJK/ 3), the questions submitted by Members on the 
foreign trade regime of Tajikistan, together with th e replies thereto, and other information provided by 
the authorities of Tajikistan (documents WT/ACC/TJK/4,  WT/ACC/TJK/5, WT/ACC/TJK/6, 
WT/ACC/TJK/7, WT/ACC/TJK/7/Rev.1, WT/A CC/TJK/7/Rev.2, WT/ACC/TJK/7/Rev.3, 
WT/ACC/TJK/7/Rev.4, WT/ACC/TJK/8, WT/ACC/TJK/9, WT/ACC/TJK/10, WT/ACC/TJK/10/Rev.1, WT/ACC/TJK/11, WT/ACC/TJK/12, WT/ACC/TJK/13, WT/ACC/TJK/14, WT/ACC/TJK/15, WT/ACC/TJK/16, WT/ACC/TJK/17, WT/ACC/TJK/18, WT/ACC/TJK/19, 
WT/ACC/TJK/20, WT/ACC/TJK/21, WT/ACC/TJK/23 and WT/ACC/TJK/24), including the 
legislative texts and other documentation listed in Annex 1. 
INTRODUCTORY STATEMENTS 
4. The representative of Tajikistan said that hi s Government was committed to Tajikistan's 
integration into the multilateral trading system a nd its accession to the WTO.   The basic principles 
and rules of the WTO had broad support in Tajikistan.   In this regard, Tajikistan had taken steps to 
reform its economic and foreign trade regime.  Ho wever, as a transition economy at a low level of 
economic development, Tajikistan sought recognition and the status of a developing country in 
the WTO.  He welcomed the technical and financial assistance received from Members and 
multilateral agencies in support of Tajikistan's accession to the WTO.  Further assistance was 
requested. WT/ACC/SPEC/TJK/5/Rev.4 
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  5. Members welcomed Tajikistan's application to accede to the WTO.  The recent domestic 
reforms in Tajikistan complemented its WTO acc ession process.  Members appreciated the work 
already undertaken to achieve compliance with  WTO rules and principles, though some Members 
noted that further work was still needed.  Members highlighted the technical assistance that they had 
provided and pledged to continue their technical a nd financial support for th e accession of Tajikistan. 
6. The Working Party reviewed the economic polici es and foreign trade regime of Tajikistan and 
the possible terms of a draft Protocol of Accession to the WTO.  The views expressed by Members on 
the various aspects of Tajikistan's foreign trade regi me, and on the terms and c onditions of Tajikistan's 
accession to the WTO, are summarized below in paragraphs 7 to 350. 
II. ECONOMIC POLICIES  
- Monetary and Fiscal Policy 7. The representative of Tajikistan said that the le gal basis for the development of Tajikistan's 
monetary system had been established over the period 1991-1998 through the promulgation of several 
laws, regulations and normative acts, such as the La ws "On the National Bank of Tajikistan" (1996); 
"On Banks and Bank Activities" ( 1993, 1995, 1998), which had been  replaced by the Law "On Bank 
Activities" of 2009; "On Securities and Stock Exchanges" (1992); and the "Order of the Issue of 
Permits for Opening Accounts in Foreign Currency by Residents in Banks Outside Tajikistan" (1997).  
The monetary and credit policy had been furthe r refined and developed by the Decree "On the 
Principal Guidelines of Credit-monetary and Fo reign Exchange Policies of the Republic of 
Tajikistan" (2000).  These guidelines advocated market economy principles and transparency. 
8. For the period 2010-2011, the main objectives of monetary and credit policy in Tajikistan had 
been maintaining inflation levels at 11 per cen t and 7 per cent respectively, and ensuring the 
development and stability of the banking and payment systems, as well as the financial markets. 
9. The monetary system was regulated by the Nati onal Bank of Tajikistan (NBT).  The National 
Bank regulated monetary circulation through cred it controls, sterilization of sales and purchases of 
foreign exchange, variations in its gold and foreig n exchange reserves, transactions with the treasury, 
and the issue and sale of treasury bills. 
10. The banking sector in Tajikistan comprised of 15  banks, one branch or affiliate of a foreign 
bank and 125 microfinance institutions (34 mi cro deposit organizations, 45 micro credit 
organizations, and 46 mutual credit funds).  To protec t the interests of creditors and depositors and to 
provide stability in the functioning of the banking sy stem, the "General rules of regulation of bank  WT/ACC/SPEC/TJK/5/Rev.4 
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  activity", enacted in 1995, and put into force in 19 96, set out the obligatory standards that regulated 
bank activities in Tajikistan.  In response to a specifi c question, he said that foreign banks could open 
branches and that the requirements for their opening  and operation were consis tent with international 
banking practices.  Pursuant to Law No. 524 "O n Banking Activities" of 19 May 2009, foreign banks, 
their branches and affiliations, operated in conditions identical to those applicable to Tajik banks.  
The Law had abolished limits on foreign capital a nd there was no requirement to increase the funding 
capital of the bank or to provide separate capital for the opening of a branch. 
11. Reforms in the banking sector had focused on expanding the range and quality of banking 
services; improving the operation of the credit, secu rities and foreign exchange markets; creation of 
non-banking financial institutions for the provisi on of financial services; banking services and support 
for the private sector; the creation of a national payments system; accelerating settlement of accounts 
through electronic means; and building confidence in the banking sector through the enforcement of 
legislation protecting the rights of the banks' customers. 
12. Fiscal policy in Tajikistan was geared towa rds the stabilization of the economy and the 
Government's budget and its finances.  The Law "On the Fundamentals of Budgetary Structure and 
Budgetary Process" of 1997, together with the St ate budget adopted annually provided the basis for 
the formulation and execution of fiscal policy in Tajikistan. 
13. The Taxation Code of 12 November 1998 had so ught to simplify tax collection mechanisms, 
remove a number of inefficient or irrational tax es and other obligatory payments, and to build an 
integrated tax system.  The 1998 Taxation Code enum erated five types of taxes, namely value-added 
tax, excise tax, profits tax, income tax and sal es tax on certain goods.  The sales tax on cotton and 
aluminium had been introduced to increase Govern ment revenues.  Furthe r tax reforms had been 
undertaken with the Tax Code of 3 December 2004, wh ich had entered into force on 1 January 2005.  
A new Tax Code had been adopted on 17 Sept ember 2012 and would become effective on 
1 January 2013.  This Code was aimed at reducing and consolidating the number of taxes, removing 
administrative hurdles, and reducing the tax burden on taxpayers.  Some of the key elements of the 
new Code included:  (i) abolition of the 3 per cent retail sales tax (which ha d previously applied on 
both imported and domestically manufactured goods); ( ii) increase in the threshold for registration of 
VAT taxpayers from 200,000 Somoni to 500,000 Som oni (in terms of trade turnover); (iii) VAT 
increase from 18 per cent to 20 per cent; (iv) conso lidation of the real estate tax and the land tax; 
(v) diversification of taxes relative to the activity of the taxpayer; and (vi) VAT relief for taxpayers.  
He confirmed that, as of 1 January 2013, there w ould be no retail tax applicable to any goods.  
The new Code would be available on the website  of the Tax Committee (www.andoz.tj).   WT/ACC/SPEC/TJK/5/Rev.4 
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  14. On the expenditure side, the State budget fo r 2010 had amounted to 6,781.7 million Somoni 
or about 27.7 per cent of GDP.  A budget deficit of 1 per cent of GDP had been foreseen for 2011.  
This deficit was to be covered through the privatiz ation of State property, programme loans (grants) 
from international financial institutions, the sale of  treasury bills and securities and deposits of the 
Republican budget.  He noted that Tajikistan's budgetary classification of revenues and expenses had 
met international standards since 2000, and was in  accordance with the Statistics of State finance 
designed by the International Monetary Fund (IMF). 
- Foreign Exchange and Payments 
15. The representative of Tajikistan said that th e foreign exchange policy was a component of 
Tajikistan's monetary and credit policy.  The polic y was geared towards providing stability to the 
national currency, liberalizing foreign exchange  operations and further developing the foreign 
exchange market.  The National Bank of Tajikistan (NBT) was responsible for development of policy 
and the regulation and organization of  all foreign exchange transactions. 
16. Tajikistan had been among the last of the cons tituents of the Commonwealth of Independent 
States to introduce its own national currency, as it had depended on the currency and the monetary 
and credit policy of the Russian Federation.  Following the introduction of an interim national 
currency in May 1995 (the "rubl"), the "Somoni" ha d become the national currency in October 2000.  
The official exchange rate was 4.7649 Somoni per US dollar on 21 September 2012. 
17. He added that Tajikistan had been a Memb er of the IMF since 27 April 1993 and had 
accepted the obligations of Article VIII of the IMF Articles of Agreement on 9 December 2004.  
Tajikistan's foreign exchange  and payments regime had been reviewed by the IMF.  He stated that the 
regime had been found to be in full compliance with IMF's Article VIII  obligations, with no 
restrictions on payments and transfers for current account transactions. 
18. Law No. 112 "On Foreign Exchange Regulation and Control" of 4 November 1995 governed 
the rights of residents and non-residents holding foreign exchange in Tajikistan.  According to 
Article 5 of this Law, residents that were lega l entities and natural persons involved in business 
activities could open foreign currency accounts in Tajik  or foreign banks.  Accounts in foreign banks 
could, however, only be opened with the prior perm ission of the NBT.  The procedures and decision 
criteria for issuing the permission were set out in the NBT Instruction No. 51 "On Procedure of Issue 
of Permissions for Opening Accounts in Forei gn Currency in Banks Outside the Republic of 
Tajikistan by Residents" of 16 September 1997.  D ecisions were based on whether the applicant was 
able to make payments through his/her bank accoun t in Tajikistan; or through the accounts of Tajik  WT/ACC/SPEC/TJK/5/Rev.4 
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  banks in foreign banks; or if opening an account in a foreign bank was a requirement in the terms of a 
contract, agreement, treaty, etc. 
19. A Member noted that the required permissions to open an account in a foreign bank could be 
a restraint on trade, and requested further informatio n regarding the rationale for this restriction and 
any plans to eliminate or ease this procedure.  In  response, the representative of Tajikistan said that 
this requirement had been deemed necessary to pr event the illegal movement of capital.  However, 
this restriction had been eliminated with the a doption, in May 2011, of a new NBT Instruction on 
"Registration of Bank Accounts of Residents of th e Republic of Tajikistan Opened Outside of the 
Republic of Tajikistan". 
20. Residents had the right to buy and sell foreign exchange in the domestic market.  
The purchase and sale of foreign exchange in Tajikis tan was considered a standard bank operation and 
all licensed banks and their exchange offices were aut horized to carry out such operations.  Instruction 
No. 142 of 11 October 2005, replacing Decree No . 106 of 11 March 2000, established procedural 
requirements for cross-border transfer of forei gn exchange in cash.  Non-cash transfers were not 
subject to any procedural require ments nor were there any quantitati ve limits on the amount of foreign 
currency that could be imported into  or withdrawn from Tajikistan.  As per Instruction No. 142, any 
person carrying foreign currency ex ceeding the equivalent of US$3,0 00 in cash across the border had 
to declare it to customs in writing.  Non-reside nts carrying more than US $3,000 in cash, and Tajik 
residents over US$10,000 for export from Tajikistan, we re required to obtain permission issued by the 
NBT, commercial banks, or non-bankin g financial institutions in the form of a document confirming 
that the foreign currency had been obtained legally, i.e. from a bank or exchange office.  In lieu of 
such permission, non-residents exporting or wit hdrawing foreign currency could present a customs 
declaration verifying the amount of cash previously  brought into Tajikistan.  He added that the 
procedural requirements for the cross-border tran sfer of foreign exchange in cash had been 
implemented to prevent money laundering and were, in his opinion, not restricting current account 
transactions. 
21. In accordance with a Joint In struction of the National Bank and the Customs Committee 
entitled the "Regulation on the Procedures to Implem ent Currency Control on Exchange Earnings in 
the Republic of Tajikistan Coming from the Export of Merchandise" of 14 August 1996, all exporters 
were obliged to transfer or repa triate all foreign exchange earnings  from exports of goods and services 
into their own foreign currency accounts held in serving banks located in Tajikistan.  There were no 
foreign exchange surrender requirement s in Tajikistan.  Once the earn ings had been transferred, the 
exporters were guaranteed exemption from any additi onal payments and charge s and were not subject WT/ACC/SPEC/TJK/5/Rev.4 
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  to the compulsory sale of this foreign exchange in the domestic market.  Exporters could use these 
earnings at their own discretion, including for the purchase of imports and/or any other payments 
without restrictions.  The purpose  of this requirement was to ensure  foreign exchange inflows to assist 
Tajikistan in meeting balance-of-payments and impor t-cover needs, and to allow the Government to 
fulfil any foreign debt obligations. 
22. The representative of Tajikistan said that Presi dential Decree No. 424 "On Liberalization of 
Currency and Export Operations and Measures to Ensu re the Complete Return of Currency Proceeds" 
of 24 February 1996 stipulated that full adva nce payment was required for the export of certain 
merchandise goods listed in Table 1.  These products  - the principal exports - accounted for about 
two thirds of Tajikistan's total e xports.  The mandatory pre-payment requirement sought to ensure the 
return of foreign currency proceeds from these exports and was imposed to prevent deceptive 
practices and capital flight in light of the unstable balance-of-payments situation and recurrent current 
account deficits.  He said that the mandatory pre- payment requirement would be eliminated once the 
balance-of-payments situation improved.  In the inte rim, other means of payment including letters of 
credit could also be used to pay for exports. 
Table 1:  Export Products with 100 pe r cent Mandatory Pre-payment Requirement 
Code GN FEA Product 
0409  Natural honey 
2401 Fermented tobacco  
3301 21 Geranium oil 
3102 - 3105 Chemical fertilizers 
4104 - 4115 Hides and leather 
5201 - 5212 Cotton fibre and products thereof 
2616, 7101, 7112,  Ore, concentrates and scrap of precious metals, precious natural stones and their 
Articles  
7204, 7503, 7602, 
78002, 7902, 8002 Scrap of ferrous and non-ferrous metals  
7601 - 7616 Aluminium and its products  
 
23. He added that Decree No. 424 of 24 Februa ry 1996, as amended by Presidential Decree 
No. 1249 of 13 July 1999, had also set a limited time  of 120 days to transfer hard currency proceeds 
from the exports of goods not listed in Decree No. 424 back into Tajikistan.  Implementation of this 
currency regulation had envisaged a "Passport of a transaction" drawn up by the exporter in an 
authorized bank.  Serving as currency control agen ts, the authorized banks had charged 0.01 per cent 
of the contract value based on which a passport of a transaction had been drawn up.  The procedures 
to fill out a passport of a transaction were dete rmined in accordance with the Regulation "On the 
Procedure to Implement Hard Currency Control on Exchange Earnings in Tajikistan coming from the 
Export of Merchandise" approved by the NBT and th e Ministry of Public Revenues and Charges in  WT/ACC/SPEC/TJK/5/Rev.4 
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  August 1996.  As set out in the above-mentioned Regulation, a passpor t of a transaction was the basic 
document containing data on the transaction and w as drawn up by an exporter.  The exporter 
submitted this document to the bank and to the cu stoms body clearing the commodity.  The bank and 
the customs body exchanged information on the passport.  Once the export earnings had been 
transferred to the exporter's account in Tajikistan, the currency regulations were met, and the passport 
of a transaction expired. 
24. Some Members considered the mandatory pre- payment of exports; the transaction passport 
requirements for exporters; and the obligation to repatriate export earnings to foreign currency 
accounts in Tajikistan to be measures restricti ng current account transactions.  They encouraged 
Tajikistan to liberalize these measures and eliminate them by the date of accession. 
25. The representative of Tajikistan replied that the export transaction passport requirements, 
including the 0.01 per cent charge, had been eliminated in 2007 (NBT Board Decision No. 37 of 
26 January 2007).  The mandatory pre-payment and repatriation of export proceeds requirements had 
also been eliminated with Pr esidential Decree No. 911 of 26 August 2010 repealing Decree No. 424. 
26. As for capital account transactions, he said that Regulation No. 51 "On the Procedures of 
Carrying Currency Transactions Related to Capita l Movement" of 16 September 1997 governed the 
usage of foreign exchange for capita l account transactions.  Regardi ng settlement of foreign debt, he 
said that the Department of Foreign Debts in the Mi nistry of Finance had been created in the second 
quarter of 1997 to settle payments a nd debt instruments.  This Depart ment dealt with the restructuring 
and servicing of foreign debt in Tajikistan. 
27. Asked about the circumstances, including the judicial and appeal process, under which a 
foreign account could be frozen in Tajikistan, he re plied that in conformity with Regulation No. 120 
"On the Procedure of Opening and Managing Fore ign Exchange Account", a foreign account could 
only be seized on the basis of a court decision or a reso lution by an investigative agency to this effect.  
The period for which these funds were seized could not exceed the period set for processing the case.  
Decisions to seize or freeze assets could be appealed through the courts. 
- Investment Regime 
28. The representative of Tajikistan said that La w No. 260 "On Investments" of 12 May 2007 
provided the legal framework for all investments in Tajikistan.  The Foreign Investment Law, 
promulgated in 1992, had been eliminated  with the introduction of the new Law. WT/ACC/SPEC/TJK/5/Rev.4 
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  29. The 2007 Investment Law guaranteed foreign and domestic investors equal rights without 
discrimination (Article 4).  Preferences listed in the Law (Article 19) were available to both 
Tajikistani and foreign investors and no require ments or conditions were imposed on foreign 
investment that would not equally be imposed on domestic investment.  G overnment bodies had no 
right to interfere with investment activity, excep t in cases envisaged in Tajikistan's legislation.  
He noted that the Law did not impose restrictions in  any particular sector or area, nor did it provide 
for benefits on the basis of specific investment sect ors.  However, certain activities were subject to 
licensing pursuant to Law No. 37 "On Licensing of Se parate Types of Activity" of 17 May 2004, as 
amended, and Resolution No. 172 "On the Peculiariti es of Licensing Certain Types of Activities" of 
3 April 2007. 
30. Asked to describe the process for commencing fore ign investments in Tajikistan, he said that 
a foreign investor could establish a legal entity in  accordance with the same le gislation applicable to 
domestic investors, i.e. the Law "On Limited Liability Companies", the Law "On Joint Stock Companies", the Law "On State Registration of Le gal Entities and Individual Entrepreneurs", and the 
Civil Code.  The registration procedures did not diff er for foreign investors, except for a requirement 
to translate foreign documents into the Tajik language.  Translations had to be notarized.  In addition, 
a copy of the registration document for the foreign legal entity had to be legalized unless legalization 
was not required pursuant to a binding international ag reement.  In response to a specific question, he 
confirmed that Tajikistan recognized branches of fo reign companies - registered in Tajikistan in 
accordance with Law No. 508 "On State Registration of Legal Entities and Individual Entrepreneurs" 
of 19 May 2009 - as legal persons  able to conduct business.  
31. He noted that Tajikistan had sought to impr ove the investment climate and legislative 
framework for foreign capital.  The 2007 Investment  Law had lifted a general requirement on foreign 
enterprises to employ at least 70 per cent of their work force locally.  At present, this requirement 
only applied to investors involved in searching, expl oration and mining on the territory of Tajikistan, 
in accordance with the terms of concluded production sharing agreements (Law No. 280 
"On Production Sharing Agreements" of 22 February 2007).  However, he confirmed that these 
provisions would be eliminated to conform to th e provisions of Tajikistan's Schedule of Specific 
Commitments on Services.    
32. He added that a "preliminary expert exam ination" of all large-scale construction and 
reconstruction projects with foreign participation had also been abolished.  Furthermore, a "scientific 
expert examination" to verify the economic a ppropriateness and technological novelty of all newly 
established enterprises had been eliminated (Decree No. 453 of 2 September 2010).  WT/ACC/SPEC/TJK/5/Rev.4 
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  33. Investment incentives, in the form of tax and custom duty exemptions, were granted pursuant 
to Resolution No. 591 of 30 November 2007, th e Customs Code (Article 345), the Tax Code 
(Articles 145 and 211), and Article 19 of the Investme nt Law.  The granting of preferences was not 
subject to Government discretion and domestic and foreign investors were eligible for benefits on 
equal terms.  Profit tax for all newly establishe d enterprises was waived for a period of two to 
five years.  The length of the tax waiver depende d on the volume of investment.  His Government 
offered VAT and custom duty exemptions to im port technology and manufacturing equipment and 
spare parts to develop or to upgrade existing production or to replenish the statutory funds of the entity.  The VAT and custom duty exemptions accord ed to investors were not contingent on export 
performance or local content requirements.  He ad ded that legal protection was granted to foreign 
investors to safeguard tax relief and other benefits fro m any future changes to the legislation.  In this 
regard, VAT and custom duty exemptions had been granted for capital goods used directly in the 
production of goods, works and servi ces by foreign enterprises.   
34. Asked about the restrictions in land use and the constitutional ban on private property, the 
representative of Tajikistan said that as stipulated in  Article 13 of the Constit ution, the State was the 
exclusive owner of land in Tajikista n and it guaranteed the efficient use of the land in the interests of 
the people.  Private ownership of land was prohibi ted for both citizens of Tajikistan and foreign 
nationals.  His Government did not have any plans to change this provision of the Constitution.  
On land use, in conformity with Article 10 of th e Land Code, land users coul d be legal or physical 
persons, who could be primary or  secondary land users.  Primary  land users could have land plots for 
an unlimited, short term, or inherited life use.  Secondary land users were legal entities or physical 
persons renting land from primary users.  No restrictions precluded foreigners from becoming 
secondary land users.  In addition, Article 105 of the Land Code specified that if international 
agreements ratified by Tajikistan determined rules ot her than those stipulated by the Land Code of 
Tajikistan, then the rules of the in ternational agreements would apply. 
35. The representative of Tajikistan added that an y foreign natural or legal person engaged in 
commercial activity - i.e., registered in Tajikista n as either entrepreneur, a (foreign-owned) legal 
person, or a branch of a foreign company - received the same treatment as Tajik legal persons and, as 
such, could obtain primary land use rights with no time limit, and without the need for a Tajik partner.  
Foreign natural and legal persons  could also obtain primary land use rights without time limit by 
forming a joint venture with a domestic partner.  Th ere were no equity limits for the foreign partner in 
the joint venture.  Short term land use rights were  limited to 50 years for foreign natural and legal 
persons (Article 25 of the Land Code ).  In addition, foreign natural or legal persons could not be land 
users with lifetime inheritance rights, nor be land users in specially protected areas.  Primary land WT/ACC/SPEC/TJK/5/Rev.4 
Page 10  
 
  users could lease the land on 20-year terms to domestic or foreign users alike.  He held the view that 
these requirements were consistent with the provisi ons of Article 4 of the Law "On Investment", 
which prescribed equal treatment of foreign and domestic investors. 
36. In 2010, foreign direct investment in Tajikista n had totalled US$230.9 million.  Most of this 
investment had come through investors from Iran ( 42.3 per cent), the United Kingdom (18.2 per cent), 
the Russian Federation (17.2 per cent), China ( 13.6 per cent), Kazakhstan (3 per cent), India 
(1.6 per cent), Switzerland (1.4 per cent), and Cyprus (1 per cent). 
- State Ownership, Privatization and State-trading entities  
37. The representative of Tajikistan said that his c ountry had embarked upon fundamental social 
and economic reforms and a transition to a ma rket-oriented economy since independence.  
Privatization of State and municipal (communal) property had been an important objective of the 
medium-term economic strategy of his Government.  Over 11,000 assets had been privatized between 
1991 and 2010, including 419 enterprises under the aegis  of the Strategic Privatization Plan for 
2003-2012.  Information on the privatization of State assets is provided in Table 2. 
38. In accordance with the Law "On Privatization of State Property" of 16 May 1997, citizens of 
Tajikistan and foreign legal or phys ical persons could participate in the privatization of State assets on 
equal terms.  Auctions and tenders  had been organized for the sale of State assets.  Large companies - 
i.e. major companies in the energy, construction,  telecommunication and transportation sectors with 
more than 100 employees - had been privatized by te nder.  In connection with the tender, the buyer 
would typically be expected to fulfil certain terms,  notably to invest in fixed assets to expand output; 
to increase the number of employees; and to intr oduce international accounting standards in the 
enterprise.  The buyer should meet these terms w ithin a period of two years.  Once the commitments 
had been met, the winner of the tender would receive an act on the fulfilment of the agreed terms, and 
the asset would pass into ownership of the buyer.  The State Committee on Investments and State 
Property Management monitored the compliance with the commitments.  Apart from this monitoring, 
the Government retained no control and had no  role in the operations, decision-making and 
management of privatized companies.  Priv atized entities operated under the same rules and 
regulations as companies that had been privately-owned since their inception. 
39. The representative of Tajikistan added that all State-owned enterprises in the mining and 
chemicals sectors had been privatized.  The Governme nt did not retain any management control of the 
privatized mining and chemical enterprises, and they  did not enjoy any special privileges.  As noted  WT/ACC/SPEC/TJK/5/Rev.4 
 Page 11 
 
 
  above, for the enterprises sold by tender, ownership was transferred once the terms of the contract had 
been fully met. 
40. Regarding privatization in agriculture, 91 per cen t of all State-owned agricultural enterprises 
had been privatized, covering all types of agricu ltural activity.  Only enterprises belonging to the 
Academy of Sciences involved in scientific and experimental production, State seeds and pedigree 
farms or agencies, select hybrid centres, stations  and centres for testing new products, nurseries for 
garden plants and experimental an imals, veterinary and plant protection services had not been subject 
to privatization.  In response to a specific questi on, he said that "Rural Technical Supply", a company 
still in State ownership, leased tractors, machinery and equipment to farmers who could not afford to 
purchase the equipment themselves. 
41. The representative of Tajikistan said that ente rprises in which the State had a majority 
shareholding were deemed to be State-owned enterp rises.  He presented information on the large and 
medium-sized enterprises slated for privatization in  accordance with the Strategic Privatization Plan 
in Table 3(a).  These were all joint-stock compan ies wholly owned by the State.  The largest 
State-owned enterprises subject to restructuring were  listed in Table 3(b).  These entities were either 
wholly or predominantly owned by the State and ope rated in the energy, communication, industry or 
transport sectors.  Individual restructuring or priv atization plans were being drawn up for the sale of 
their assets.  Of these enterprises,  TALKO was governed by the Law "On State Enterprises" while the 
others were regulated by the Law "On Joint St ock Companies".  Foreign participation in the 
privatization of such companies was still to be de termined.  He added that any purchases or sales by 
these companies were solely based on commercial  considerations, incl uding price, quality, 
availability, marketability, transportation and other conditions of purchase or sale. 
42. He noted that the State retained a significant stake in the energy sect or.  The enterprise 
"Barki Tojik" was wholly State-owned and produ ced electricity and provided energy transmission 
services.  An individual restructuring plan for "Barki Tojik" had been approved through Government 
Resolution No. 431 of 30 August 2011 and was bei ng implemented.  As for Tajikistan's other 
privatization efforts in this area, he pointed to Government Decree No. 685 of 30 December 2009, which had granted Tajik natural pe rsons and legal persons registered  in Tajikistan the right to buy 
shares in the Rogun Hydro Power Plant (registered fo reign companies, including joint ventures, were 
treated as domestic legal entities and were therefor e eligible to purchase shar es).  He added that in 
accordance with the individual restructuring plan fo r Tajiktransgaz (formerly Tajikgaz), approved by 
Government Resolution No. 438 of 27 August 2008, Tajiktransgaz had been transformed into an open 
joint stock company.  Fifteen enterprises that we re previously part of GUP Tajikgaz had been WT/ACC/SPEC/TJK/5/Rev.4 
Page 12  
 
  transformed into joint stock companies, while two enterprises involved in the sale of liquefied gas had 
been privatized.  In addition, th ree companies selling locally-produced  natural gas had been detached 
from GUP Tajikgaz. 
43. Responding to requests for more information on the restructuring plan for "Barki Tojik", the 
representative of Tajikistan said that the plan  included three phases:  (i) commercialization 
(2011-2013), which would result inter alia  in the creation of three separate enterprises dealing with 
production, transmission and distribution of electri city; (ii) competition (2014-2015), which would 
focus on adjusting the legal framework and operati onalizing the three new independent enterprises; 
and (iii) privatization (2015-2018), which would be implemented depending on the results of the first 
two phases. 
44. Asked about enterprises not subject to privatiza tion, he said that pursuant to Decision No. 705 
of 30 December 2009, excluded from privatization we re (i) historic or na tional heritage sites 
(monuments, museums, national parks, State archives, etc.); (ii) buildings and facilities of the State 
(armed forces, law enforcement agencies, local authorities, customs and tax services, patent, 
standardization, metrology and statistics offices); (iii) the National Bank of Tajikistan and agencies 
responsible for the issue of banknotes and the safek eeping of securities, foreign currency, or gold 
reserves; (iv) the State budget, social protection funds and other State funds; (v) environmental control, hydro-meteorological, sanitary-epidemiologi cal, veterinary and plant protection agencies; 
(vi) State irrigation systems, water supply and pumping facilities, reservoirs and drinking water 
supply systems; (vii) State mobilization reserves, em ergency and civil defence facilities; (viii) medical 
facilities; (ix) graveyards; (x) "academic theatres"; (xi) materials of the State astronomic-geodesic, 
levelling and gravimetric networks; (xii) enterprises growing, manufacturing or processing plants or products containing narcotics and poi sonous substances; (xiii) enterp rises, facilities and equipment for 
the handling of industrial and domestic waste; (x iv) enterprises and facilities for the production, 
processing, research and handling of radioactive subs tances; (xv) property of the hydro power plants 
"Nurek" and "Rogun"; (xvi) property of the aluminium processing plant "Tajik Aluminium Company"; (xvii) enterprises involved in devel oping, manufacturing, repairing and trading of 
armaments, ammunition, explosives and special mate rials or equipment; (xviii) enterprises producing, 
repairing or trading in hunting or sporting fi rearms and ammunition; (xix) scientific/production 
enterprises and facilities of the Academy of Scie nces and the Academy of Agricultural Sciences; 
(xx) State seed and livestock breeding or trial cen tres, farms and inspectorates; (xxi) enterprises 
involved in air traffic and air traffic cont rol; (xxii) postal and courier enterprises; 
(xxiii) State regulatory agencies in the areas of co mmunication and transport; a nd (xxiv) television or 
radio broadcast centres, excluding those that could be  privatized by future Government Decisions -  WT/ACC/SPEC/TJK/5/Rev.4 
 Page 13 
 
 
  however, the criteria for any such privatization were  not yet determined and would only be developed 
once a decision on privatization would be made. 
45. In response to a specific question concerning item (xxiv) of the preceding paragraph, the 
representative of Tajikistan said that broadcast cent res could be established with private funds.  
This sort of private investment was regulated like investments in any other sector, and was subject to 
the same laws and regulations applicable to government-owned broadcast facilities. 
46. The representative of Tajikistan confirmed that to ensure full transparency and to keep 
WTO Members informed of its progress in the reform  of its transforming economic and trade regime, 
Tajikistan would provide periodic reports to WTO Members on developments in its program of 
privatization along the lines of the information provi ded to the Working Party, and on the other issues 
related to its economic reforms as relevant to its obligations under the WTO Agreement.  
The Working Party took note of this commitment.   
47. A Member sought confirmation from Tajikistan that  all State-owned banks, or banks in which 
the State continued to hold an equity stake, operate d on a commercial basis.  In view of the special 
characteristics of Tajikistan's economy, this Member noted that State-owned enterprises 
(including banks) providing financ ial contributions would be considered Government actors within 
the scope of Article 1.1(a) of the WTO Agreemen t on Subsidies and Countervailing Measures and, for 
the purposes of applying Articles 1.2 and 2 of the Agreement, subsidies provided to State-owned 
enterprises (including State trading entiti es) would be viewed as specific if, inter alia , State-owned 
enterprises were the predominant recipients, or r eceived disproportionately large amounts, of such 
subsidies.  In reply, the representative of Tajikis tan said that all State-ow ned banks and banks with 
State equity operated on a commercial basis, and th at the banks did not provide any subsidies on 
behalf of the Government. 
48. The representative of Tajikistan said that the Ministry of Economic Development and Trade 
was responsible for State trading entities and practices  in Tajikistan.  The Ministry was not, however, 
responsible for all State-owned a nd State-controlled enterprises, and at present did not have any such 
enterprises within its purview.  In accordance wi th Regulation No. 77 of 17 February 2001, the 
Ministry approved the list of State enterprises a nd joint stock companies engaged in commercial 
activities.  In his opinion, the management of Stat e enterprises in Tajikistan was in conformity with 
Article XVII of the GATT 1994 and the Understa nding on the Interpretation of Article XVII of 
the GATT 1994. WT/ACC/SPEC/TJK/5/Rev.4 
Page 14  
 
  49. Asked to confirm whether the enterprises identified in Table 3(b) were granted an 
"exclusive or special privilege" in purchases or sal es involving imports or exports, the representative 
of Tajikistan said that these enterprises were State- owned, but did not enjoy any privileges in their 
purchases or sales of imports and exports.  He held the view that these enterprises engaged in import 
or export activities in a non-discriminatory manner. 
50. He acknowledged that the K hurokvori Food and Processing  Industry Corporation met the 
definition of a State trading enterprise.  Khurokvori had been created in July 1997 pursuant to 
Government Regulation No. 48.  Khurokvori was Stat e-owned and reported to the Ministry of Energy 
and Industry.  Khurokvori c onsisted of enterprises, associations, organizations, and farms in the food 
processing industry, regardless of the form of ow nership, and had been created to coordinate 
activities, protect rights and to represent the co mmon interests of its constituents.  The specific 
functions and responsibilities of Khurokvori were s tipulated in the Charter of the State Unitary 
Enterprise.  The enterprise carried out marke ting, investment, financial activities, product 
development, technical services and foreign economic activities.  He stated that, with the adoption of Presidential Decree No. 1270 of 12 April 2012, Khurokvor i no longer had any role in the production, 
turnover, sales, exports and imports of ethyl alcohol and alcohol products.  In addition, the enterprise 
no longer issued licenses for production and import of alcoholic products.  Moreover, Khurokvori no 
longer regulated the production and trade in tob acco goods, as these activities were now subject to 
licensing by the Ministry of Energy and Industry.  In response to a specific question, he said that the 
Ministry merely served as the licensing authority and was not itself engaged in any commercial 
activity.  He confirmed that private enterprises, including foreign-owned enterprises registered in 
Tajikistan, could, with the appropriate licenses,  engage in the importation of tobacco products.  
He further confirmed that no restrictions/require ments existed for firms to produce or import/export 
ethyl alcohol or alcoholic beverages in Tajik istan (see also Section on "Quantitative import 
restrictions, including prohibitions, quotas and licensing systems"). 
51. The representative of Tajikistan confirmed th at from the date of accession, State-trading 
enterprises (including State-owned and State-cont rolled enterprises, enterprises with special or 
exclusive privileges, and unitary enterprises) in Ta jikistan would make any purchases or sales, which 
were not for the Government's own use or cons umption, solely in accordance with commercial 
considerations, including price, quality, availability , marketability, transportation and other conditions 
of purchase or sale.  He further confirmed that  these State trading enterprises would afford the 
enterprises of other Members adequate opportunity, in accordance with customary business practice, 
to compete for participation in purchases from or sales  to Tajikistan's State enterprises.  He also 
confirmed that any restrictions on exports of materi als to ensure essential quantities of such materials  WT/ACC/SPEC/TJK/5/Rev.4 
 Page 15 
 
 
  to a domestic processing industry would not operate to  increase the exports of, or the protection of, 
such domestic industry.  Such restrictions woul d be regulated by the new Law "On Foreign Trade 
Activity".  The Working Party took note of these commitments. 
- Pricing Policies 
52. The representative of Tajikistan said that pursuant to Decree No. 202 of 26 June 1998 
(replacing Decree No. 310 of 4 May 1995), all form s of price controls had been abolished in 
Tajikistan.  Prices were based on negotiations be tween suppliers and consumers, except for goods or 
services provided by enterprises classified as natura l monopolies.  There were no plans to allow for 
pricing controls in regulated markets.  Tajikista n did not apply any minimum price requirements.   
53. In accordance with Article V of the Law No. 526 "On Natural Monopolies" of 
13 December 1997, the activities of natural monopo lies were regulated through price controls.  
Prices, tariffs or mark-ups were fixed taking into account the costs of production of the goods, works 
or services; taxes and other payments; future i nvestment needs and deductions for depreciation; 
forecasted profits; location of consumers relative to  the production facilities; State subsidies and other 
measures of State support; and the quality of the goods, works or services produced by the natural 
monopolies and their ability to meet consumers' demands in Tajikistan. 
54. The prices charged by natural monopolies were set by, or in consultation with, the State 
Antimonopoly Agency (formerly the Department  for Antimonopoly Policy and Development of 
Competition in the Ministry of Economic Development and Trade).  The rates for electric and thermal 
energy were set by the Antimonopoly Agency.  Tariffs  and fares for railways were determined within 
the framework of the CIS unified tariff policy.  Th e Tajik railways approved the rates and tariffs for 
railway transportation only after agreement with the State Antimonopoly Agency.  A similar procedure for the approval of airfares had also been established.  All works and services related to air 
transportation were included in the tariffs.  He added that airport facilities, including terminal 
services, were factored into the cost of the air ticket and were not considered separately.  The State 
Antimonopoly Agency also approved the rates for th e supply of natural gas to all categories of 
consumers in consultation with Tajiktransgaz.  Prices for energy, natural gas, air and rail 
transportation were levied and applied equally for both domestic and export delivery.  The price 
regulations applied by natural monopolies in  Tajikistan are elaborated in Table 4. WT/ACC/SPEC/TJK/5/Rev.4 
Page 16  
 
  Table 4:  Price Regulations 
Natural 
Monopoly Description Type of 
Regulation Responsible 
Authorities Legislation 
"Barki Tojik" Electricity production and 
transmission services, 
thermal energy Fixed 
tariff  State Anti-monopoly 
Agency; 
Open Stock Company 
"Barki Tojik". Resolution No. 155 of 
the Government of 
Tajikistan of 
2 April 2002 
"Tajiktransgaz" (formerly 
"Tojikgaz") Purchase, transportation 
and supply of natural gas 
via pipelines Fixed 
tariff State Anti-monopoly 
Agency; 
Tajiktransgaz. Resolution No. 44/K 
of the State 
Antimonopoly Agency 
of 30 December 2005 
"Tajik Air" (formerly SUE 
"Tojikiston") Air transportation 
services - passenger and 
freight, operation of 
transport terminals and airports Fixed 
tariff State Anti-monopoly 
Agency; 
Tajik Air. Resolution No. K/04 
of the State 
Antimonopoly Agency 
of 31 January 2006 
"Rohi Ohani" Rail transportation and 
transport terminal services Fixed 
tariff State Anti-monopoly 
Agency; SUE "Rohi Ohani". Note No. 4/201 of the 
State Antimonopoly Agency of 
22 February 2006 
Stock 
Company "Tojiktelekom" Telecom and 
communication services Fixed 
tariff State Anti-monopoly 
Agency; Stock Company 
"Tojiktelecom". Decision No. 33/R of 
the State Antimonopoly Agency 
of 28 September 2006 
"Pochtai 
Tojikiston" Postal services Fixed 
tariff State Department 
"Pochtai Tojik".  
 
55. A Member noted that airports in Tajikistan were subdivisions of the State-owned national 
airline, and stressed that airport owners in Ta jikistan should establish separate and non-discriminatory 
tariffs for services, in particular for ground handling.   The price controls on air transportation services 
were also noted.  Tajikistan was asked whether it planned to abolish price controls in the air, 
transport, and telecoms sectors.  Tajikistan was also asked whether preferential rates of transport 
applied to the export of agricultural products. 
56. In reply, the representative of Tajikistan said that  only domestic flights were now subject to 
price regulations in accordance with the Law "On Na tural Monopolies".  The ownership of airports 
had been transferred to regional authorities (Resol ution No. 43 of 26 January 2008).  He added that 
further liberalization of the aviation sector was und erway with the restructuring of Tajik Air into 
six independent enterprises.  As for rail transport, he  said that prices in this sector were regulated by 
the Law "On Natural Monopolies" and were set by the Ministry of Transport.  The only service 
provider in this sector was the State-owned Tajik Railways (State Unitary Enterprise "Rohi Ohan").  
He held the view that prices in the telecommunications sector were not subject to price controls and that service providers were free to set prices for thei r services.  Prices in this sector were supervised 
by the Antimonopoly Agency to the extent nece ssary to ensure fair competition and prevent 
monopolistic practices.    WT/ACC/SPEC/TJK/5/Rev.4 
 Page 17 
 
 
  57. He added that price preferences currently provided by Tajikistan for exported domestic 
agricultural products would be reviewed and, if found in contravention of WTO rules, would be 
abolished at the time of WTO accession.  In respon se to a specific question, he confirmed that the 
Ministry of Transport did not administer preferential transport rates.   
58. A Member requested a commitment from Tajikistan to  apply all price and profit controls in a 
WTO-consistent fashion, taking in to account the interests of exporti ng WTO Members as provided for 
in Article III.9 of th e GATT 1994 and in Article VIII of the General WTO Agreement on Trade in 
Services; to confirm that price controls would not be used for purposes of affording protection to 
domestic providers of goods or services; and to publish all price controls, existing or future, in official publications.  In response, the representative of Tajikistan said that decisions on price controls and regulations were published regularly  in newspapers and periodicals.  In his opinion, Tajikistan's 
current pricing policy was in full conformity with WTO requirements and price controls would not be 
used to protect domestic pr oducers of goods or services. 
59. The representative of Tajikistan confirmed that upon accession Tajikistan would, in 
regulating tariff rates for goods and for services rend ered by natural monopolies, ensure that natural 
monopolies, in respect of their supplies of goods and services to consumers, recover all costs, 
including a reasonable profit, in the ordinary course of their business.  He also confirmed that, from the date of accession, Tajikistan would apply the pr ice regulations on products and services contained 
in Table 4, and any that are introduced or re-intr oduced in the future, in a WTO consistent fashion, 
and take account of the inter ests of exporting WTO Members as provided for in Article III.9 of 
the GATT 1994.  The Working Party took note of these commitments. 
- Competition Policy 
60. The representative of Tajikistan said that La w No. 147 "On Competition and Restriction of 
Monopoly Activity in Commodity Markets" of 10 November 2000 set out the basic legal framework 
to restrict and prevent monopolistic activity and unf air competition in the goods market.  The existing 
Competition Law also governed the activities of St ate-trading enterprises and did not differentiate 
between State-owned and other enterprises.  Additi onal legislation was being drafted by the State 
Antimonopoly Agency to address existing shortcom ings and to advance competition policies and 
competition in the markets for goods and services in Ta jikistan.  A limited number of amendments to 
the Competition Law had been prepared to address monitoring procedures and penalties.  
In 2000-2012, the Anti-monopoly Agency had review ed 16 cases of violation of competition rules 
involving the infringement of intellectual property rights . WT/ACC/SPEC/TJK/5/Rev.4 
Page 18  
 
  61. Asked whether Tajikistan was considering expa nding the coverage of the Competition Law to 
all sectors, such as the financial sector, the repr esentative of Tajikistan said that the Competition Law 
was de facto  applied to the financial sector as there we re no specific laws or regulations covering 
competition in this sector. 
62. The activities of natural monopolies were re gulated by the Law No. 198 "On Competition and 
Control of Monopoly Activities in the Market" of 28 July 2006, Law "On Natural Monopolies" of 
13 December 1997, Regulation No. 75 of 14 Februa ry 2001 and the internal normative acts of the 
State Antimonopoly Agency (Procedure No. 81 "On the Regulation and Fixing of Prices (Tariffs) or their Mark-up Rates" of 24 December 2004, Provision No. 81 "On the Registry of Subjects of Natural Monopolies" of 24 December 2002, and Provision No. 76 "On Legal Investigation for Violations of 
the Law on Natural Monopolies" of November 2002). 
63. Enterprises and activities classified as natural m onopolies in Tajikistan were the Open Stock 
Company "Barki Tojik"; the State Unitary Enterpri se (SUE) "Tajiktransgaz"; the SUE "Tajik Air"; 
the SUE "Rohi Ohani"; the Stock Company "To jiktelekom"; the State Department "Pochtai 
Tojikiston"; and enterprises under the Ministry of Industry producing goods for military purposes.  
All the natural monopolies were wholly State-ow ned, except for Tajiktelekom where a minority 
5 per cent stake had been divested to the private sect or.  To protect consumers' rights, the regulation 
of natural monopolies was carried out through pri ce regulation (Table 4) or, in cases where demand 
outstripped supply, by defining the consumers and the minimal level of services to be provided to 
them by the natural monopoly. 
64. Asked to define "allowed" and "t emporary" monopolies, he stated that existing legislation did 
not define these terms.  Only "natural monopoli es" had been defined in the Law "On Natural 
Monopolies" of December 1997. 
III. FRAMEWORK FOR MAKING AND ENFORCING POLICIES - Powers of Executive, Legislative and Judicial Branches of Government 
65. The representative of Tajikistan said that th e Constitution of Tajikistan separated the 
executive, legislative and judicial powers of the Stat e.  The President of Tajikistan was the Head of 
the State and formed and headed th e executive branch of the Govern ment.  The President was elected 
for terms of seven years.  The Constitution had vested wide authority with the President.  
The President had the authority to set the broad dire ction of internal and external policies; represent 
Tajikistan domestically and abroad; establish a nd dissolve bodies of executive power; appoint and  WT/ACC/SPEC/TJK/5/Rev.4 
 Page 19 
 
 
  dismiss officials, including members of the Gove rnment, heads of admini strative bodies, heads of 
local authorities and judges.  Based on, and in pursuance of, the Constitutio n and constitutional laws, 
the President also had the authority to issue new decrees and cancel or suspend the implementation of 
acts issued by the Governmental authorities if they  were not in conformity  with the Constitution. 
66. The Government, as appointed by the President , consisted of the Prime Minister, the first 
deputy minister and deputy ministers, minist ers and chairpersons of State committees.  
The Government was vested with executive aut hority in Tajikistan a nd was responsible for 
administering the country by implementing the laws and decisions of the Majlisi Oli (Parliament) and the decrees or instructions of the President of Ta jikistan.  The President of Tajikistan outlined the 
principal guidelines of foreign and trade policy wh ich was then implemented by the Government 
through Ministries and other agencies under the Government.  The Ministry of Economic 
Development and Trade played a leading role in  the development and implementation of economic 
and trade policies in Tajikistan.  The Ministry was assisted in these functions by the Customs 
Authority and the National Bank. 
67. Legislative authority in Tajikistan was exercised  by the Majlisi Oli (Parliament).  The Majlisi 
Oli consisted of two chambers - the Majlisi Milli (upper chamber) and the Majlisi Namoyandagon 
(lower chamber).  The Majlisi Milli had 33 members,  of which 25 members were elected through an 
indirect secret ballot by the deputies of oblasts, c ities and districts; and the remaining eight members 
were appointed by the President.  The Majlisi Na moyandagon consisted of 63 elected deputies.  
The term of office of representatives of the Majlis  Oli was five years.  The Majlisi Namoyandagon 
had the authority to approve programmes proposed by the Government; to ratify or reject Tajikistan's 
accession to international agreements; to set up refe rendums; to establish courts; and to approve the 
State symbols and awards.  The right to initiate legislation was given to members of the Majlisi Milli, deputies of the Majlisi Namoyandagon, the President of  Tajikistan, the Governme nt of Tajikistan, and 
on some issues to the Constitutional Court, the Supreme Court and the High Economic Court.  
Bills were examined in the rele vant committees or commissions be fore being considered in the 
Majlisi Namoyandagon where the bills could be appr oved or rejected.  The laws passed by the Majlisi 
Namoyandagon and approved by the Majlisi Milli we re sent to the President for signature and 
publication within one week of their approval.   The representative of Tajikistan updated the 
Working Party on progress in legislative reform a nd the outlook for further reforms in legislative 
action plans (document WT/ACC/TJK/7 and its Revisions). WT/ACC/SPEC/TJK/5/Rev.4 
Page 20  
 
  68. In accordance with Article 84 of the Constitution,  judicial power in Tajikistan was exercised 
by a system of courts which included the Constitutional Court; the Supreme Court; the High 
Economic Court; the Court of Military Justice; the courts of the Gorno-Badakhshan Autonomous 
Oblast (GBAO), the oblasts and Dushanbe; town and district courts; and the economic courts of the GBAO, the oblasts and Dushanbe.  The Constitutional Court ruled on matters directly related to or 
defined by the Constitution and se ttled disputes between State bodies.  Decisions of the Constitutional 
Court were final.  The Supreme Court was the highest judicial body carrying out judicial reviews of 
the subordinate courts on civil, criminal, admi nistrative and other cases.  The High Economic Court 
was the highest judicial body for dispute settle ment on economic and other cases under consideration 
by the economic courts.  The High Economic Court also carried out judicial reviews of the subordinate economic courts.  In economic disputes, any person, incl uding foreign physical and legal 
persons, had the right to redress violated or disput ed rights and legal interests through the submission 
of a claim with supporting documents.  Legal pr oceedings in economic c ourts were based on the 
principle of equality of all parties. 
69. Asked to elaborate on the concept of "economic  disputes", whether it would include disputes 
between a private entity and the State (or a St ate-owned entity), and whether it would include 
intellectual property disputes, the representative of  Tajikistan said that Chapter 4 of the Code on 
Economic Court Proceedings of 2008 set out the juri sdiction of the economic courts and as economic 
disputes were defined by the parties to the dispute ra ther than by the subject matter, disputes related to 
intellectual property could, accordingly, be addressed either at the economic or the ordinary courts.  
Disputes in the economic courts of first instance were considered individually except for bankruptcy 
cases which were considered collectively.  Cases were normally considered and cleared by the 
economic courts within two months of the claim.  Decisions of an Economic Court of first instance 
could be appealed, provided the appeal was lodged w ithin one month of the court's decision.  Appeals 
were considered within one month of their receipt .  The High Economic Court examined the legality 
of the decisions made by the Economic Court of first instance and the appeal courts.  Decisions of all 
economic courts, having entered into force, coul d be reconsidered by the Plenum of the High 
Economic Court if there was an objection raised by  the Chairperson of the High Economic Court or 
the General Prosecutor. 
70. Actions of the State relating to the exercise of  governmental authority could be challenged in 
the courts.  Administrative procedures available to importers and exporters c ontesting the decisions of 
customs, tax and standards bodies in Tajikistan were regulated and governed by the Code on 
Administrative Violations and Chapter 7 (in par ticular Article 46) of the Customs Code of 
December 2004, Chapter 11 (in particular Article 101.1) of the Tax Code of December 2004, and  WT/ACC/SPEC/TJK/5/Rev.4 
 Page 21 
 
 
  Article 9 of the Law "On Certification of Goods and Services" of 1996.  Asked to describe the 
administrative appeal process for matters covered by the WTO, he said that pursuant to the Law 
"On Administrative Proceedings", any party to an administrative proceeding had the right to appeal 
against any decision or action - including the failur e to act - by an administrative authority or its 
officials.  For example, an appeal  against a decision by the customs authority or its officials could be 
lodged to the second instance authority (head of the relevant department) within the customs 
administration.  Appeals could be channelled dir ectly to a higher ranking official (first instance 
authority) if heads of department themselves were th e subject of appeal.  Appeals had to be filed in 
writing, and depending on the case, were usually lodged  by the appellant within a month of a decision 
or communication from the authorities.  The total time for addressing complaints could not exceed two months.  The appeal procedures applied acr oss the board to any administrative proceeding 
involving customs, tariffs, licenses, TBT/SPS; services; and issues concerning the protection of 
intellectual property.  Resort to administrative procee dings did not, at any stage, preclude the right to 
directly appeal to the prosecutor's office and/or to the courts.  He added that there were no specialized 
administrative courts, as cases were referred to comme rcial courts or courts of general jurisdiction, 
depending on the legal status of the parties involved.   Appeals lodged against any State administrative 
authority, including the customs, by economic operato rs (legal persons or individual entrepreneurs) 
were decided by the commercial courts, whereas ap peals lodged by natural persons were decided by 
the courts of general jurisdiction.  The court of last  appeal for administrative matters in either situation 
was the Supreme Court of Tajikistan.  In his view, the current system provided full protection for any 
person, foreign or domestic, whose rights might have been violated. 
71. The representative of Tajikistan confirmed that from the date of accession Tajikistan's laws 
would provide for the right to appeal administrativ e rulings on matters subject to WTO provisions to 
an independent tribunal in conformity with WTO obligations, including those set out in Article X of 
the GATT 1994, Article 23 of the WTO Agreemen t on Subsidies and Countervailing Measures, 
Article 11 of the WTO Agreement on Implementation of Article VII of the GATT 1994, Article 62 of 
the WTO Agreement on Trade-Related Aspects of Intellectual Property Rights and Article VI of GATS.  The Working Party took note of this commitment. 
72. The representative of Tajikistan confirmed that  upon the conclusion of Tajikistan's accession 
negotiations, the relevant texts adopted by the WTO membership would be signed by the President or 
a member of the Government.  The accession package would then be subject to ratification by the Majlisi Oli before Tajikistan's Accession Protocol could enter into force.  The WTO Agreements, 
once ratified by Tajikistan, would become part of the domestic le gislation and WTO provisions would 
be enforceable in the economic courts.  In cases of c onflict, the provisions of international treaties or WT/ACC/SPEC/TJK/5/Rev.4 
Page 22  
 
  agreements would supersede domestic laws.  The ec onomic courts could also use foreign legislation 
in some cases.  According to Article 11 of the Economic Procedural Code, the economic courts could 
apply the laws of other countries if this was referred  to under Tajikistan's la w or in any international 
agreements of Tajikistan.  Furthe rmore, Article 12 of the Economic Procedural Code stated that if a 
foreign law was applied, the Economic Court de termined the law's cont ent and norms, and its 
application in accordance with the foreign law's in terpretation and application in the foreign country 
in question. 
73. If not otherwise provided for in international agreements, disputes between foreign investors 
and the State were always referred to the cour ts in Tajikistan.  In accordance with the 
2007 Investment Law, foreign investors and domestic  entities had the right to settle disputes through a 
court of arbitration if the terms of the agreemen t between the disputing parties allowed for this.  
The agreement could be either in the underlying inv estment contract, or the disputing parties could 
subsequently reach an agreement to refer a particular  dispute to a court of arbitration.  Investment 
disputes could also, to the extent possible, be reso lved through negotiations between the parties or be 
referred to the Tajik courts or an international arbitr ation court.  If agreed to with the other parties, 
foreign investors could specify in the contract or written agreement that arbitral proceedings be held 
under foreign jurisdiction.  In su ch instances, the economic courts in Tajikistan would only perform 
certain procedural actions required for recogni zing the decision of arbitration under foreign 
jurisdiction and its subsequent enforcement, if reco gnized.  For arbitration proceedings in Tajikistan, 
the Court of Arbitration would be created (regul ated by Law No. 344 "On Arbitration Courts" of 
5 January 2008 and Rules of Arbitr ation Courts of 14 April 2008).  An arbitration panel would be 
established by the disputing parties and would cons ist of three judges.  Decisions taken by the 
Court of Arbitration would be impl emented voluntarily within the pa rameters and timeframe set forth 
in the arbitration decision.  In case either of the parties failed to observe the court's decision, the 
High Economic Court could issue a receiving order th at was mandatory.  The Court of Arbitration 
was not a sitting court, but an ad hoc court, and to date, no Court of Arbitration had ever been 
established in Tajikistan. 
74. The recognition and execution of a foreign arbitra tion award could the denied - in part or in 
full - when it contradicted "public policy" or on gr ounds envisaged in an international act recognized 
by Tajikistan (Article 223 of the Code on Economic Court Proceedings).  In response to a specific 
query on what constituted "public policy", he noted that Article V.2 of the New York Convention and 
Article 36 of the UNCITRAL Model Law gave a count ry the right to decline the recognition of an 
arbitral award on the grounds of "public policy".  However, neither the legislation of Tajikistan nor 
any international forum fully defined the term.  Un der these circumstances, "public policy" could be  WT/ACC/SPEC/TJK/5/Rev.4 
 Page 23 
 
 
  understood to mean the complete legal system of Tajikistan based on fundamental principles of 
independence, integrity, sustainability and inviolab ility of fundamental constitutional rights, freedoms 
and safeguards.  He added that there had been no  precedents of foreign arbitration awards being 
declined on these grounds in Tajikistan.  He adde d that Tajikistan had ratified the New York 
Convention on the Recognition and En forcement of Foreign Arbitral  Awards through Parliament 
Resolution No. 804 of 31 May 2012.  The Convention had accordingly come into effect on 
31 May 2012.  The recognition and execution of forei gn arbitration awards had since been performed 
in accordance with the Convention.   
- Authority of Sub-Central Governments 
75. The Majlis of the Gorno-Badakhshan Autonomous Oblast (GBAO) had the right to initiate 
certain legislation and fix rates and exemptions of local taxes, duties and fees transferred to the local 
budget in line with Article 12 of the Cons titutional Law "On Gorno- Badakhshan Autonomous 
Oblast".  While the types and rates of local taxes were determined in accordance with the 
2004 Tax Code, all other trade policy issues were  determined by the Central Government.  
He clarified that on matters of legislation and enforcement of policies affecting trade and the 
protection of intellectual property rights, all prom ulgated laws, regulations, resolutions, Presidential 
decrees and international legal oblig ations accepted by Tajikistan, app lied to the whole territory of the 
Republic of Tajikistan, including the GBAO, if not stat ed otherwise in the legislation.  There were no 
pre-determined cases where laws and regulations were  not applied in the GBAO.  He confirmed that 
pursuant to Article 16 of the Constitutional Law "On Gorno-Badakhshan Autonomous Oblast", in 
cases of conflict between the laws of Tajikistan and those of the GBAO, the legislation of Tajikistan 
would have precedence.  There were no other sub-central authorities or governing entities in 
Tajikistan that had status or powers identical  or similar to those granted to the GBAO. 
76. The representative of Tajikistan confirmed th at sub-central entities had no autonomous 
authority over issues of subsidies, taxation,  trade policy or any other measures covered by 
WTO provisions.  He confirmed that the provisions of the WTO Agreement, including Tajikistan's 
Protocol, would be applied uniformly throughout its customs territory and other territories under its control, including in regions engaging in border tr ade or frontier traffic, special economic zones, and 
other areas where special regimes for tariffs, taxes and regulations were established.  He further 
confirmed that when apprised of a situation wher e WTO provisions were not being applied or were 
applied in a non-uniform manner, the central au thorities would act to enforce WTO provisions 
without requiring affected parties to petition throug h the courts.  The Working Party took note of 
these commitments. WT/ACC/SPEC/TJK/5/Rev.4 
Page 24  
 
  IV. POLICIES AFFECTING TRADE IN GOODS  
- Trading Rights 77. The representative of Tajikistan said that legal en tities in any form provided for in Tajikistan's 
Civil Code - whether sole proprietorships, joint ve ntures, corporations and limited liability companies 
- could be established by both domestic and foreign nationals.  Natural persons  - domestic or foreign - 
could be established as individual entrepreneurs.  The main regul ations governing business entity 
formation were outlined in Chapter 4 (A rticles 48 to 135) of the Civil Code. 
78. The procedure for State registration was set out  in Law No. 508 "On State Registration of 
Legal Entities and Individual Entrepreneurs" of  19 May 2009 (replacing Law No. 5 "On State 
Registration of Legal Entities" of 22 April 2003).  Legal entities were expected to approach the 
registration body and initiate their State registration within one month of incorporation.  To register, 
businesses submitted an application with supporting doc uments in duplicate, i.e. the decisions on the 
establishment of the legal entity; documents  on the authorized capital of the company 
(where stipulated by legislation); information on the founder(s); an extract from the single State 
register should the founder(s) be an existing legal en tity; and a receipt or copy of the payment order 
for the State duty.  Registration procedures for indivi dual entrepreneurs were similar to those for legal 
entities except that foreign entrepreneurs were re quired to submit a copy of document(s) certifying 
their right to reside and operate commercially in  Tajikistan (visa, registration card or residence 
permit).  Although registration was not automatic, th e registration body would normally complete the 
process within five days of receipt of the applica tion for legal entities and three days for individual 
entrepreneurs.  Company registration was not linke d to any specific investment requirement beyond 
the minimum statutory fund of a Tajik company stipulated by law (with proof of funds submitted within a year of registration).  The registration re quirements for domestic and foreign investors were 
the same except that enterprises with foreign par ticipation were required to translate their foreign 
documents into the State language of Tajikistan.  Law No. 586 "On Amendments to the Law of the 
Republic of Tajikistan No. 19 "On State Duties" of 28 February 2008 of 12 January 2010" had 
eliminated the differential in the registration fees for domestic and foreign firms or individuals.  The State duty for registration of legal entities was now set at 25 calculation indicators.  
The calculation indicator applicable in 2011 for taxes, duties and other charges was 40 Somoni 
(US$9) and for penalties, 35 Somoni (US$8).  Th e registration fees for individual entrepreneurs 
operating within Tajikistan (without the right to em ploy other persons) was 35 Somoni (US$8); and 
70 Somoni (US$16) for those operating in Tajikista n and overseas with the right to employ other 
persons.  WT/ACC/SPEC/TJK/5/Rev.4 
 Page 25 
 
 
  79. Registration requirements for import and export ope rations had been eliminated with the entry 
into force of Law No. 3 of 24 February 2004, which had amended the Law "On Foreign Economic 
Activity" of 27 December 1993.  Tajikistan had repeal ed the registration requirements, in particular 
the "certificate of participant" and the applica tion for a certificate based on a "registration card", 
as part of the domestic reforms to accede to the WTO. 
80. Pursuant to these reforms, any legal or natural person - domestic or foreign - registering for 
business in Tajikistan had the unrestricted right to be  the importer or exporter of record and, in the 
case of an importer, had the unrestricted right to distribute the imports or to sell the imported goods to any legal or natural person with the right to distri bute them.  The importer of record was responsible 
for the payment of duties and securing any licenses needed for importation. 
81. Some Members noted that the right to be the im porter of record appeared to be contingent on 
commercial presence in Tajikistan.  A Member a dded that disciplines on trading rights, based on 
Articles III and XI of the GATT 1994, gave non-reside nt firms or individuals the right to import 
subject to minimal registration requirements (e.g. for purposes of collecting duties or taxes) that did not serve as barriers or significant costs to forei gn products.  Tajikistan was asked to elaborate its 
plans to remove the commercial presence requireme nt for foreign individuals and legal entities.  
Tajikistan was also asked to explain the mini mum statutory fund requirement for company 
registration, especially for non-resident firms that only sought to import its products into Tajikistan. 
82. In response, the representative of Tajikistan said that the minimum statutory fund requirement 
did not apply to non-resident companies that ch annelled imports through a customs broker without 
maintaining commercial presence in Tajikistan.  Fo reign individuals and legal entities wishing to 
import as the importer of record would need to e ither establish and register their commercial presence 
in Tajikistan; or declare the imported goods through a customs broker.  He added that Tajikistan had 
ratified the Revised Kyoto Convention on 8 D ecember 2010, which took precedence over domestic 
legislation.  In accordance with Item 3.7 of its Ge neral Annex, any person having the right to dispose 
of the goods on the customs territory (i.e., having  ownership of the goods or having the power of 
attorney of the owner of the goods) was entitled to act  as declarant.  This provision was also partially 
reflected in Article 126, paragraph 2.5 of Tajikistan' s Customs Code.  In addition, he held the view 
that the new Law No. 846 "On Foreign Trade Activity" of 3 July 2012,  ensured that the broader rights 
for foreign declarants included in  the Revised Kyoto Convention were included in domestic law.  
Thus, he confirmed that any person, including fore ign persons, had the right to import goods and be 
named as the declarant for such import, regardless of legal status and without the need to be 
commercially present and/or registered in Tajikistan.   As for distribution, where the importer was not WT/ACC/SPEC/TJK/5/Rev.4 
Page 26  
 
  established in Tajikistan, the right to dispose of the goods did not include distribution rights, but it 
included the right to sell such goods to persons who had distribution rights. 
83. In response to a question, the representative of Tajikistan added that the new Law on the 
Regulation of Foreign Trade included provisions for ensuring the right to import and export for 
foreign persons who were not comme rcially established in Tajikistan.   Under its provisions, foreign 
persons would have the right to import goods into the territory of Tajikistan, directly and without the 
need to use the services of the customs broker or any other local natural or legal person at any stage of 
the import procedure.  However, importers with no commercial presence in the territory of the Republic of Tajikistan could deliv er imported goods only to natural and legal persons of Tajikistan 
having the right to distribute such goods the territory of Tajikistan. 
84. Regarding customs brokers, he said that specialists  on customs clearance had to be registered 
and listed in the Register of Customs Brokers.  The registration criteria, requirements and process 
were outlined in Chapter 15 (Articles 140 to 142) of  the Customs Code.  Any legal person registered 
in Tajikistan, including foreigners that registered as entrepreneurs and fore ign owned firms that met 
the other criteria in Tajikistan's legislation, coul d become customs brokers.  Individuals with the 
necessary competence certificate and qualifications were included in the register for free.  
Legal entities had to submit a written application, with supporting documents, to  the relevant customs 
authority for registration in the Register.  Appli cations were processed within 30 days, and successful 
applicants were issued a certificate of registration.  In response to a specific query, he added that there 
were no circumstances which required imports to be  exclusively handled by a broker to be allowed 
entry. 
85. The representative of Tajikistan said that lega l entities or natural persons resident in 
Tajikistan and engaged in import, export or any entrepreneurial activity needed an Identification 
Taxpayer Number (ITN) issued by the Tax Comm ittee under the Government of the Republic of 
Tajikistan.  The ITN was issued for tax collection purposes only.  Articles 45 to  46 of the Tax Code of 
3 December 2004 set out the procedures to obtain an ITN.  The ITN was issued against submission of 
the application form, a copy of the verified State registration certificate, and documents confirming the establishment of the legal entity, or passports (fo r natural persons).  The procedures were the same 
for all legal entities or natural persons, domestic or  foreign.  He added that non-resident foreign 
exporters did not need an ITN as long as the importer in Tajikistan had an ITN.  Registration for an ITN could be done through power of a ttorney, but not via correspondence.    WT/ACC/SPEC/TJK/5/Rev.4 
 Page 27 
 
 
  86. The representative of Tajikistan noted that about  45 activities (Table 5(a)) were subject to 
licensing pursuant to Law No. 37 "On Licensing of Separate Types of Activity" of 17 May 2004 and 
Regulation No. 172 "On the Peculiarities of Licensi ng Certain Types of Activities" of 3 April 2007 
(replacing Regulation No. 337 of 1 Se ptember 2005).  As the activities were defined broadly, and 
mostly related to the production of goods and ser vices, holding the licence for these activities would 
also entitle the holder to engage in importing or exporting, if relevant, as no distinction was made 
between production, distribution or commerce.  Dom estic firms producing or trading domestically in 
these goods were also required to have an activity licence.  Any legal or na tural person could apply, 
but foreign firms or individuals needed to mainta in commercial presence in Tajikistan to obtain an 
activity licence.  The procedures and the authorities responsible for the issue of the licenses varied 
according to the activity.  The fees for processing and issuing activity licenses, including those on 
imports and exports, were set out  in Regulation No. 172.  Imported products subject to activity 
licensing are listed in Table 5(b).  Information on the application and supporting documents needed 
for activity licenses (including for importing tobacco and other products subject to Law No. 37) is 
listed on pages 6 to 7 of document WT/ACC/TJK/19/Rev.1.   
87. Activity licenses for tobacco products were admi nistered by the Ministry of Energy and 
Industry pursuant to Law No. 37 "On Licensing Ce rtain Types of Activities" of 17 May 2004, and 
Regulation No. 172 "On the Peculiarities of Licensi ng Certain Types of Activities" of 3 April 2007.  
Foreign individuals or legal entities were required to  maintain a commercial pr esence in Tajikistan to 
apply for and obtain an activity licence.  Importers did not need an import licence, in addition to the 
activity licence, to import tobacco. 
88. In addition to Law No. 37 and Regulation No. 172, trade in pharmaceuticals and medical 
goods were governed by the Ministry of Health in accordance with Law No . 39 "On Pharmaceuticals 
and Pharmaceutical Activities" of 6 August 2001 an d Resolution No. 204 "On the Rules of Import and 
Export of Medicines, Medical Products, Narco tics, Psychotropic Substances and Precursors 
Applicable in Medicine" of 2 April 2009.  An activity licence for pharmace uticals issued by the 
Ministry of Health was required to allow the hol der to engage in importation and exportation of 
medicines and medical products.  Only legal persons could be issued the licence.  The manufacturer 
and the medical product needed to be registered  in Tajikistan to obtain the activity licence.  
The procedures were the same for domestic and fore ign enterprises.  A list of the documents required 
to obtain registration of medical products was provi ded in Annex IV of document WT/ACC/TJK/15.  
Pharmaceuticals were assessed on th e basis of their effectiveness, saf ety and quality.  The licence for 
pharmaceutical activities required the State registrati on of the legal entity, the ITN, the recruitment 
and training of the necessary experts, the facilities and equipment to engage in medical activities, and WT/ACC/SPEC/TJK/5/Rev.4 
Page 28  
 
  the supporting documents specified in Regulati on No. 172.  The time and supporting documents 
required to register medical products varied with th e type of product and could take two to six months 
from the date of application.  The product registra tion was valid for five year periods and could be 
extended.  After registration and the issuance an activ ity licence, importers would need to apply to the 
Ministry of Health to obtain an import permission wh ich could be (i) for single use (for three months); 
or (ii) general (for 12 months).  After obtaining the product registration, activity licence and import 
permission, any quantity of medici nes could be imported.   An import licence, in addition to the 
activity licence, was not required.  Pharmaceuticals and medical equipment could also be imported without registration in emergency situations.  He added that the licensing procedures for the 
importation and exportation of biol ogically active substances were the same as that for medicines.  
Importation of chemical agents and biological preparations had to be accompanied by a "certificate of 
conformity" issued by the producer.  Manufacturers and suppliers of these pro ducts had to guarantee 
output through submission of normative and techni cal documents to the Commission of Chemical 
Security. 
89. The representative of Tajikistan said that trade and circulation of precious metals and stones 
were regulated by Resolution No. 215 "On Proce dures of Purchase and Sale, Export and Import of 
Precious Metals, Precious Stones and Raw Stock, G oods Containing Precious a nd Nonferrous Metals" 
of 6 May 2006 and Resolution No. 172.  Activity licenses delivered by the Ministry of Energy and 
Industry were required for recuperating, processing and the sale of scrap and waste of ferrous and 
non-ferrous metals.  The purpose of these licenses was to control the processing and sale of scrap 
metal, by ensuring that its origin was not illega l.  Licenses were available to both foreign and 
domestic persons and, in his view, did not affect  trade flows.  As such, he saw no reason for 
abolishing this licence.  Activity licenses were also required for refining precious metals and 
recuperating precious stones.  The Ministry of  Finance issued the li censes for the purchase and 
wholesale and retail trade of jewellery and other goods made of precious metals and stones and 
related scrap. 
90. A Member asked Tajikistan to explain the rationale for requiring activity licenses, by 
definition available only to firms located in Tajikista n, as a prerequisite for the right to import.  
This Member said that linking an activity licence with the right to import would appear to place 
a restriction on imported goods.  Tajikistan was re minded of the distinction between licensing for 
distribution (which was separate from importation), and was asked to explain whether any legitimate 
objectives could not equally be served by de-linking the activity licence from the right to import, and maintaining a requirement that imports may only be destined to be distributed by a Tajik possessing 
the appropriate activity licence to store or distribu te the product.  On the activity licence fees for  WT/ACC/SPEC/TJK/5/Rev.4 
 Page 29 
 
 
  alcohol and other products set out in Table 5(b), this  Member noted that the fees appeared to include 
profits for importers.  Tajikistan was requested to modify the fees to approximate the cost of the 
services rendered in line with Article VIII of the GATT 1994. 
91. The representative of Tajikistan replied that Tajikistan was reviewing its foreign trade 
legislation, with a view to bringing it into comp liance with WTO rules and disciplines.  Tajikistan 
would separate activity licensing from the right to import and introduce cost-based fees by amending 
the relevant regulations prior to accession.  In  particular, the Regulation "On Peculiarities of 
Licensing Certain Types of Activities" had been ame nded to eliminate the requirement to obtain an 
activity licence for the import and export of ethyl alc ohol and alcoholic beverages.  He added that the 
production of ethyl alcohol and alc oholic beverages was subject to ac tivity licensing, which was of a 
technical nature (i.e. requirements related to pr emises, equipment and applicable technology).   
92. The representative of Tajikistan confirmed that  from the date of accession, Tajikistan would 
grant any natural or legal person, regardless of physi cal presence or investment in Tajikistan, the right 
to be the importer of record of any product allowed to be imported into Tajik istan, at any level of 
distribution, and that its laws and regulations rela ting to the right to trade in goods and all fees, 
charges or taxes levied on such rights would conform fully with its WTO obligations, including 
Articles VIII:1(a), XI:1, and III:2 and 4 of the GATT 1994, Article III of the WTO General 
Agreement on Trade in Services, and Article 63 of the WTO Agreement on Trade-Related Aspects of Intellectual Property Rights.  He also confirmed that full rights to import and to export would be 
granted in a non-discriminatory and non-discretio nary manner from the date of accession, and any 
requirements for commercial registration or applicati on for the right to import or to export would be 
for customs and fiscal purposes only, would not require investment in Tajikistan nor confer the right 
to distribute there, and would not constitute a barrier to trade.  Th e Working Party took note of these 
commitments. 
A. IMPORT REGULATIONS 
- Ordinary customs duties 
93. The representative of Tajikistan said that the Customs Code of 3 December 2004, entering 
into force on 1 January 2005, had replaced Law No . 744 "On Customs Tariff" of 14 May 1999 as the 
legal basis for the formulation and application of  custom duties.  In accordance with Regulation 
No. 44 of 5 February 2003, the tariff nomenclature used by Tajikistan was the ten-digit Euro Asian 
Economic Community (EAEC) Commodity Nomenc lature of Foreign Economic Activities.  
The EAEC classification was based on, and conformed with, the Harmonized Commodity Description WT/ACC/SPEC/TJK/5/Rev.4 
Page 30  
 
  and Coding System (HS) 2002.  He added that Tajikistan had subsequently adopted the HS 2007 
nomenclature and would establish its Goods Schedul e in this nomenclature.  Tajikistan would 
consider the adoption of the HS 2012 nomenclature in due course. 
94. Tajikistan applied import duties on a most favour ed nation (MFN) basis at rates determined 
by the Majlisi Oli.  The practice of levying import du ties at twice the MFN rate when the country of 
origin of the imported commodity was not identif ied, or for commodities imported from countries 
with whom trade and political relations did not prov ide for the application of MFN duties, had been 
discontinued pursuant to Resolution No. 450 "On Cust oms Tariff" of 25 October 2003.  Tajikistan did 
not intend to discriminate among "like" products in its bound rates even though Tajikistan's EAEC 
nomenclature contained tariff line descriptions b ased on geographical names.  He stated that 
Tajikistan's tariff structure would be brought into compliance with GATT/WTO requirements, 
including the MFN principle, by the date of accession to the WTO. 
95. Tajikistan applied ad valorem , specific and compound duties.  Ad valorem  import duties were 
currently applied in tariff bands of  zero, 2.5, 5, 10 and 15 per cent.  These rates, set out in Resolution 
No. 450, had superseded and replaced a unified tari ff of 5 per cent applied provisionally as per Decree 
No. 187 of 30 April 2002.  Non- ad valorem  duties applied by Tajikistan were set out in Annex I of 
Resolution No. 450.  Specific duties applied to 224 products (in HS Chapters 22, 24 and 87) and 
accounted for about 2 per cent of all tariff lines.  Tajikistan was modernizing its customs services and 
in this regard, a website was being set up by the Cu stoms Authority.  The website would post relevant 
information on the existing customs and tariff policies of Tajikistan. 
96. Seasonal duties could be applied to regulate im ports and exports for food security purposes.  
In accordance with Article 343 of the Customs Code, seasonal duties could be applied in lieu of, and 
by suspending, the application of the existing custom s duties.  Seasonal duties could not be levied for 
more than six months in a year.  Tajikistan had no plans to apply seasonal duties to industrial goods.  
Agricultural products on which seasonal duties could be applied would be indicated in Tajikistan's 
tariff offers and the application period would be notifie d in advance.  He stated that Tajikistan had so 
far not resorted to the use of any seasonal duties. 
97. In response to requests from Members, the re presentative of Tajikistan confirmed that the 
Republic of Tajikistan would submit its Informa tion Technology Agreement (ITA) Schedule to the 
ITA Committee for verification, in accordance with IT A procedures, in order to enable the Republic 
of Tajikistan to join the ITA when it became a WT O Member.  The Working Party took note of this 
commitment.
   WT/ACC/SPEC/TJK/5/Rev.4 
 Page 31 
 
 
  98. Tajikistan's commitments on bound tariffs are contained in the Schedule of Concessions and 
Commitments on Goods (document WT/ACC/TJK/…/A dd.1) annexed to Tajik istan's Protocol of 
Accession to the WTO. 
- Other duties and charges 
99. The representative of Tajikistan said that Tajikis tan did not levy any other duties or charges 
within the meaning of Article II.1(b) of the GATT 1994. 
100. The representative of Tajikistan recalled that Ta jikistan had bound all tariffs in its Schedule of 
Concessions and Commitments for Goods.  He confirmed that from the date of its accession Tajikistan would not apply other duties and charg es within the meaning of Article II.1(b) of 
the GATT 1994 and would bind such other duties and charges at zero in relation to all products 
included in its Schedule of Concessions and Commitm ents for Goods.  The Working Party took note 
of these commitments. 
- Tariff rate quotas, tariff exemptions 
101. The representative of Tajikistan said that Artic le 345 of the Customs Code exempted from 
custom duties (i) domestic or foreign currenc y and securities, except for numismatic purposes; 
(ii) precious metals (gold, silver, platinum, pa lladium, rhodium, iridium, ruthenium and osmium) 
imported by the National Bank of Tajikistan and these precious metals and precious stones 
(processed or rough diamonds, sapphires, emeralds, r ubies, alexandrite, pearls and spenels) imported 
by an authorized State financial body on behalf of the State depositary of values; (iii) goods as 
humanitarian aid transferred free of charge to State agencies of Tajikistan; (iv) medicines, agricultural 
equipment and components, as identified and listed by  the Government; (v) goods for target projects 
(i.e., projects of higher economic or social importa nce, such as World Bank development grants, in 
which the creditor/grantor controlled the allocation of funds and where the funds were tied to the 
specific project), approved by the Government and funded by grants, credits or loans from 
individuals, foreign States or governments, or international organizations; (vi) goods for the 
construction of objects of special importance for th e social and economic development of Tajikistan; 
and (vii) manufacturing or technological equipment and essential components, used directly in the production of goods, works and services  available to all new or refitted enterprises in accordance with 
procedures of the Government (Government Decree  No. 591 of 30 November 2007).  Goods subject 
to excise tax were not covered by this exception.   Personal property impor ted into Tajikistan by 
foreign employees was also not exempt from duties.  He added that custom duties would be collected, WT/ACC/SPEC/TJK/5/Rev.4 
Page 32  
 
  as applicable, in case of the liquati on of an enterprise, or the non-usage or sale of the equipment by 
the enterprise within four years of import. 
102. Asked to provide more information on the goods  referred to in items (vi) and (vii) of the 
preceding paragraph, the representative of Tajikistan said that the objects of special importance (Article 211 of the Tax Code; Ar ticle 345 of the Customs Code) had high economic and social 
significance, such as power plants.  These goods (15 objects) were identified in Government 
Resolution No. 369 "On Objects of Special Importance"  of 1 August 2008.  The list determined by the 
client and general contractor, and involved no discrimination ag ainst imports or goods produced 
domestically by foreign-owned firms.  The desi gnation of these goods was not based on any export 
criteria and did not involve any particular industri es.  As for item (vii), he said that the VAT and 
customs duties exemptions were available on non-di scriminatory terms to all domestic and foreign 
enterprises, regardless of the country of origin, as long as the goods were intended for increasing the 
enterprise's authorized capital or modernizing its  existing production.  These exemptions were not 
associated with local content or export performance a nd, in his view, met the requirements of Article I 
of the GATT 1994. 
103. On tariff quotas, he said that the 2004 Customs Code had revoked provisions in Law No. 744 
"On Customs Tariff" envisaging the use of tariff quot as.  Although the authority to establish tariff rate 
quotas was currently provided in Article 346, paragra ph 1 of the Customs Code, in practice tariff rate 
quotas had never been applied in the regulation of fore ign trade in Tajikistan.  He confirmed that any 
tariff rate quota, if introduced in the future, would be applied and administered in conformity with 
WTO rules and regulations, including MFN and national treatment. 
104. The Customs Authority was responsible for implementing customs policies, and would 
inform and consult with interested parties on these issues.  The Customs Authority had established an 
Advisory Committee for Participants of Fo reign Economic Activities for this purpose.  
The Committee normally met four times a year and comprised of representatives of the Customs 
Service, other executive State authorities and the business community, including importers.  Decree of 
the Head of the Customs Service No. 72F of 6 May 2008 provided the legal framework for its 
operation. 
105. The representative of Tajikistan confirmed that , from the date of accession, any changes in 
the application of tariff quotas and tariff exempt ions in Tajikistan would be undertaken in a 
transparent and consultative manner.  He also conf irmed that any import tariff rate quota, currently 
applied or introduced in the future, would be app lied and administered in a manner consistent with  WT/ACC/SPEC/TJK/5/Rev.4 
 Page 33 
 
 
  the GATT 1994 and other WTO Agreements, including the Agreement on Import Licensing 
Procedures and the Agreement on Agriculture.  Th e Working Party took note of these commitments. 
- Fees and charges for services rendered 
106. The representative of Tajikistan said that Article  348.2 of the Customs Code stipulated that 
"customs fees shall be limited to the cost of th e services provided and should not provide an indirect 
protection for domestic products or taxation of imports for fiscal purposes".  Article 347 of the Code 
enumerated customs fees in the form of (i) fees for customs clearance; (ii) fees for customs escort; 
(iii) fees for the storage of goods in customs wa rehouses according to the requirements outlined in 
Chapter 25 (Articles 215 to 233) of the Code; and (iv) fees for the issue of a qualification or competence certificate for specialists on customs cl earance.  Customs brokers were required to follow 
a one month course and pass a qualification exam to obtain a certificate of competence delivered 
pursuant to Article 147 of the Customs Code.  In response to specific questions, he said that the 
customs escort fee (Article 87 of the Customs Code) was applied in certain high-risk cases, for failure 
to provide financial guarantees; for goods that had not  successfully transited the country within a year; 
for goods that were delivered to Tajikistan by mistake; and for goods subject to 
prohibitions/limitations on their circul ation in Tajikistan.  The use of a customs broker or "specialist" 
was not mandatory.  The escort requirement no longe r applied to goods transported by trucks with 
TIR carnets or goods transported by railway. 
107. The representative of Tajikistan said that a custom s clearance fee, levied at a maximum value 
of US$450 per declaration, was applied in accord ance with Resolution No. 472 "On Approval of the 
Rates of Customs Fees for Rendering Customs Services" of 2 December 2005, as amended by Government Resolution No. 137 "On Amendments to  the Resolution No. 472 of 2 December 2005" of 
3 March 2011.  The fees and charges effective as of March 2011 are enumerated in Table 6. 
Table 6:  Customs Fees 
No. Type of Service Fee US$ 
1. The customs fees for customs clearance of goods and transport means, the customs 
cost of which amounts to: - up to US$5,001 
- from US$5,001 up to US$10,001 
- from US$10,001 up to US$50,001 - from US$50,001 up to US$1,000,001 - from US$1,000,001 and up  
 
10 
20 
70 
150 450 
2. Fees for customs escort of goods in one or more transport means in one column 
(for 10 km)  
2 
3. Fees for storage of goods in customs warehouses: 
- transport means, for a unit per day - goods, for 1 kg per day  
0.50 0.01 
4. Customs fees for issue of a qualification certificate of a customs clearance 
specialist  
50 WT/ACC/SPEC/TJK/5/Rev.4 
Page 34  
 
  108. Pursuant to paragraph 7 of Government Reso lution No. 472 of 2 December 2005, as amended 
by Government Resolution No. 352 of 30 June 2007, exemptions from the payment of the customs 
clearance fee applied to the (i) movement of hu manitarian aid, as well as goods imported free of 
charge and transferred to State bodies of the Republic of Tajikistan; (ii) cultural valuables intended for 
temporary import or export by museums, archives, libraries and other public repositories of cultural 
valuables for exhibition purposes; (iii) temporar y import or export of goods for demonstration 
purposes at fairs or similar; (iv) movement of good s by individuals for personal, family, household 
and other non-entrepreneurial activities, within the limitations imposed by Tajikistan's customs 
legislation; (v) shipment of goods by interna tional mail, provided that the value of such goods 
received by one addressee within one week did not exceed 150 calculation indicators; (vi) movement of goods intended for the prevention of natural di sasters and other emergencies, or used in their 
aftermath; and (vii) movement of goods across the customs border of Tajikistan by diplomatic, 
consular and other official representatives of foreign states, international organizations and their staff, 
as well as goods for personal and family use of certain categories of foreign persons. 
109. Some Members noted that Tajikistan had abolished the 0.15 per cent ad valorem  customs 
clearance fee and replaced it with a new fee structur e that was nevertheless based on the value of the 
item cleared and not on the administrative cost of cu stoms clearance.  Tajikistan was asked to justify 
the new fee structure and explain how it accord ed with the principle of Article VIII of 
the GATT 1994. 
110. In reply, the representative of Tajikistan said that  the current fee structure was similar to the 
structure applied in other countries.  The cust oms escort fee covered the fuel, maintenance and 
depreciation costs of the escort vehicle and the salari es of the escort staff.  Fees for the storage of 
goods in customs warehouses were based on the salaries of the security staff, and the electricity and 
general maintenance costs for the upkeep of the warehouses.  Based on research conducted, Tajikistan 
had replaced the ad valorem  customs clearance fee with a minimum (US$10) and a maximum 
(US$450) fee.  The collections from the custom s clearance fee were used for developing and 
maintaining customs infrastructure, "financial st imulation" and insurance of customs staff, and 
improving the housing or living conditions of the cu stoms authorities.  The fee was levied on both 
imported and exported products with no exemptions based on the nature or the origin of the good.  
He noted that, although a simplified procedure exis ted for small shipments, there was no reduced or 
specific charge for such shipments.  He added that , in 2010, customs shipments (declarations) of value 
of less than US$1,000,000 accounted for 99.24 per cent of overall shipments, while customs fees contributed to 0.486 per cent of the State budget.  He confirmed that Tajikistan's customs fee, while 
nominally linked to the value of the shipment, had minimum and maximum levels which kept it  WT/ACC/SPEC/TJK/5/Rev.4 
 Page 35 
 
 
  approximately in line with the cost of the service  rendered.  This fee structure, in his view, 
approximated the costs of services rendered.  He confirmed that no other fees of charges, other than 
the customs fee described in this paragraph, were  collected by the customs authorities in relation to 
import or export. 
111. In response to questions on State duties, and ca lls to bring State duties which were not based 
on the cost of services rendered into conformity with Article VIII of the GATT 1994, he said that 
State duties applied at specific rates set out in Article 4 of the Law "On State Duty" of 
28 February 2004.  State duties were charged for le gal actions or for the issue of documents by 
authorized bodies (e.g. for claims and court ap plications, notary services, State registration of 
marriages/divorces, citizenship documents, legal actions by the Ministry of Justice etc.).  These duties 
were not specifically levied for customs documents  or clearance, applications for import or export 
licenses, or for any other import or export related activity.  The four situations where State duties 
could be payable in connection with  trade were (i) appeal for court review of an act of the State 
authority (ten calculation indicators or US$84.00); ( ii) appeal against an economic court decision 
(five calculation indicators or US$42.00); (iii) notariza tion of the translation of a document (3 per cent 
of the calculation indicator per page or US$0.25 per page); and (iv) notarization of the copy of a 
document (2 per cent of the calculation indicator per page or US$0.17 per page).   He considered these 
duties to be reasonable and far less than the cost of services rendered.  He noted that the lodging of an 
appeal as part of administrative proceedings did not require the payment of a State duty. 
112. The representative of Tajikistan confirmed that Tajikistan would, from the date of accession, 
ensure that any fees and charges for services rende red imposed on or in connection with importation 
and exportation, including those refe rred to paragraph 111 and listed in Table 6, or introduced in the 
future would be applied in conformity with th e relevant provisions of the WTO Agreement, in 
particular Articles VIII and X of the GATT 1994.  He further confirmed that, from the date of 
accession, all laws and regulations regarding the a pplication and level of an y such fees and charges 
would be published.  Further, upon receipt of a wr itten request of a concerned Member, Tajikistan 
would provide to that Member information on the revenue collected from a specific fee or charge 
imposed on or in connection with importation and exportation and on the costs of providing the 
associated services.  The Working Pa rty took note of these commitments. 
- Application of internal taxes to imports  
113. The representative of Tajikistan said that internal  taxes were currently applied in accordance 
with the Tax Code of 3 December 2004.  He a dded that a new Tax Code had been adopted on 
17 September 2012, which would become effective on 1 January 2013 (see Section on "Monetary and WT/ACC/SPEC/TJK/5/Rev.4 
Page 36  
 
  Fiscal Policy").  Imports and domestically pr oduced goods were subject to excise taxes and 
Value Added Tax (VAT).  No other taxes were applied on imported goods. 
 - Excise tax 
114. The excise duty regime was based on Resolution No. 153 of 31 March 2003, which had been 
subsequently replaced by Decree No. 126 "On Excise Tax Rates for Particular Goods Manufactured 
and Imported in the Territory of the Republic of Ta jikistan" of 2 April 2005.  Effective 1 May 2003, 
identical duty rates were levied on domestically -produced and imported goods.  The tax base for 
excise duty on imported goods was the customs value, as determined by the customs authorities, plus 
any other duties and charges payable for the import of the goods, excluding VAT and excise tax.  The tax base for domestic goods was the production pri ce paid or payable, exclusive of VAT, sales or 
excise tax.  The tax rates and goods subject to excise duties are listed in Table 7. 
115. Some Members noted that Tajikistan levied diffe rent excise tax rates on brown spirits relative 
to other distilled spirits and requested a justificati on for such differential treatment of similar ("like") 
products.  These Members urged Tajikistan to elimin ate the discrimination in the tax treatment of 
distilled alcoholic beverages on the basis of colour.  In response, the representative of Tajikistan said 
that Decree No. 126 of 2 April 2005 had been amended to address this discrepancy through 
Decree No. 348 of 30 June 2012. 
116. Concerning the introduction of the new Tax Code  as of 1 January 2013, the representative of 
Tajikistan noted that an excise tax of 3 pe r cent would apply to mobile communications 
(mobile phone services).  This would be the only service covered by the new Code. 
 - Value added tax (VAT) 
117. The representative of Tajikistan said that goods an d services were subject to VAT, levied at a 
single rate of 18 per cent.  The tax base for imports was the customs value inclusive of customs duties, 
excise tax (if applicable), and customs service charge s levied at the border.  The tax base for domestic 
goods was the compensation, i.e. price (cash or ki nd) received or expected, and any dues, taxes or 
charges, including excise tax but excluding VAT and sales tax.  VAT was applied on an MFN basis to imports from all trading partners.  Exports to all destinations were zero-rated to avoid double taxation 
of Tajik exports.  He was not aware of any State applying VAT to goods exported to Tajikistan. 
118. VAT exemptions on the supply of goods and services were provided in accordance with 
Article 211 of the 2004 Tax Code for (i) the tran sfer or lease of immovable property used for 
entrepreneurial purposes and the sale, transfer and re nt of real estate, except for hotel accommodation,  WT/ACC/SPEC/TJK/5/Rev.4 
 Page 37 
 
 
  holiday homes and newly constructe d homes less than two years old;  (ii) the provision of financial 
leasing services; (iii) foreign or national currenc y and securities, except for numismatic purposes; 
(iv) religious services and rituals by religious orga nizations; (v) medical services by State enterprises, 
except cosmetic services (including face massage, manicure, pedicure, makeup and other cosmetic 
procedures), provided by persons with State licenses or permission to engage in this activity; (vi) educational services, specifically preschool traini ng and education; general basic and intermediate 
education; elementary, intermediate, higher prof essional, graduate professional education; and 
additional and special education, by persons with State licenses or permission to engage in these 
activities; (vii) humanitarian aid; (viii) the supply of goods, works and services on a commercial basis 
by penitentiary agencies or State enterprises invol ved in the penitentiary system of Tajikistan; 
(ix) newspapers, magazines, art literature, childre n's literature, scientific books, technical books and 
textbooks (except erotic and specialized advertis ing publications); (x) children's goods such as 
clothing, shoes, head dresses, hosiery and so cks, as per a list fixed by the Government; 
(xi) specialized goods used by the handicapped; and (xii) sanatorium resort services provided by 
institutions approved by the Government.  The VAT exemptions applied regardless of the nationality 
of the provider.  In response to a query, he adde d that the VAT exemptions for folk art or music 
instruments and for items (ix) and (x) above did not apply to imports. 
119. Imports exempt from VAT included (i) foreign and national currency and securities, except 
for numismatic purposes; (ii) precious metals, gems  and stones (gold, silv er, platinum, palladium, 
diamonds, sapphires, emeralds, rubies, pearls, spenel s and alexandrites) imported by the Ministry of 
Finance and the National Bank of Tajikistan; ( iii) goods as humanitarian aid transferred on a 
non-repayable basis to charitable organizations or to  State agencies of Tajikistan; (iv) industrial or 
technological equipment and components, used di rectly in the production of goods, works and 
services by foreign enterprises.  VAT would be coll ected in case of liquation of an enterprise or 
non-usage of the equipment within four years of im port; (v) agricultural technology, i.e. machinery, 
equipment and spare parts, as identified by the G overnment; (vi) goods for target projects approved 
by the Government (i.e., projects of higher econo mic or social importance, such as World Bank 
development grants, in which the creditor/grantor  controlled the allocation of funds and where the 
funds were tied to the specific project), and f unded by grants, credits or loans from individuals, 
foreign States or governments, or international or ganizations; (vii) goods for the construction of 
"objects of special importance" as determined by th e Government of Tajikistan; (viii) raw materials, 
energy resources and equipment imported by the Tajik Aluminium Plant for the production of primary aluminium in volumes and types determined by the Government; and (ix) specialized goods used by 
the handicapped.  He confirmed that all internal and external sales of these products, regardless of 
origin or destination, were exempt from VAT in accordance with Article 211.3 of the 2004 Tax Code.  WT/ACC/SPEC/TJK/5/Rev.4 
Page 38  
 
  He added that the exemption lists were discussed, de veloped and agreed jointly by the Ministry of 
Economic Development and Trade, the Ministry of Finance and the Customs Service.  In his view, 
this consultative process ensured that the lists did not  operate in a discriminatory manner.  In response 
to a specific question, he confirmed that Ta jikistan would notify its agricultural technology 
programme to the WTO under Article 25 of the WTO Agreement on Subsidies and Countervailing 
Measures. 
120. Asked to provide more information on items (v), (vii) and (viii) listed in the preceding 
paragraph, the representative of Tajikistan said that  the list of agricultural equipment was established 
by Government Decree No. 489 of 1 October 200 7 while the list of production and technological 
equipment was determined by Government Decision No. 591 of 30 November 2007.  There were no 
specific criteria for the equipment to be include d in the list.  Approximately 90 per cent of the 
agricultural equipment consumed in Tajikistan, excludi ng spare parts, was covered by this exemption.  
Customs duties were also exempted on machinery and equipment, but not on spare parts.  However, 
domestic agricultural technology was not covered by this exemption.  Concerning item (vii), he said 
that objects of special importance were referred to in Article 211 of the 2004 Tax Code and were 
designated specifically by a Government decree on a case by case basis.  These objects were 
considered important from a strategic point of vi ew for the economic and social development of 
Tajikistan (e.g. hydro-electric plants, hotels and t ourism infrastructure).  He confirmed that these 
objects did not involve a particular industry and were not designated on the basis of any export 
potential or performance, or use of local content.  As  for item (viii), he said that the energy resources 
imported by the Tajik Aluminium Plant consiste d of electric power, coke and natural gas.  
Approximately 90 per cent of the aluminium manuf actured by the Aluminium Plant was exported. 
 - Other Taxes 
121. The representative of Tajikistan added that tw o domestically produced products - primary 
aluminium and cotton fibre - were exempt from VAT,  but subject to a sales tax levied in accordance 
with Chapter 43 (Articles 311 to 317) of the 2004  Tax Code and Law No. 664 of 12 November 1998.  
The tax amounted to 10 per cent on cotton fibre and 3 per cent on primary aluminium sold in the domestic market or exported.  Imported primary aluminium and cotton fibre were not exempt 
from VAT. 
122. Some Members stated that Tajikistan should br ing its VAT regime into conformity with 
Article III:2 of the GATT 1994 by abolishing the sal es tax and by applying the same rate of VAT to 
domestic production of primary aluminium and co tton fibre as applied to imports of primary 
aluminium and cotton fibre.  Appropriate WTO conf ormity should be achieved without undue delay.   WT/ACC/SPEC/TJK/5/Rev.4 
 Page 39 
 
 
  In addition, a Member noted that a number of VAT  exemptions applied to domestic products, such as 
folk art, music instruments and children's clothing,  but not to similar imported goods.  Tajikistan was 
asked to confirm its readiness to amend its Tax C ode to ensure consistency with Article III of 
the GATT 1994. 
123. In reply, the representative of Tajikistan confir med Tajikistan's willingness to equalize the tax 
treatment of domestic and imported aluminium and cotton.  In January 2008, his Government had 
approved a Plan of Action to simplify import an d export procedures, and amend the Tax Code 
(including replacing the sales tax with VAT).  He added that pursuant to Law No. 665 "On Alterations 
and Amendments to the Tax Code" of 29 Decemb er 2010 (initially approved by Resolution No. 482 
of 2 October 2010), VAT on imported primary alumin ium and cotton fibre had been eliminated and 
replaced by a sales tax to be applied equally on primary aluminium and cotton fibre regardless of 
origin.  He added that Tajikistan had amended the Tax Code  to abolish the exemptions for folk art and 
music instruments.  He added that a new Ta x Code had been adopted on 17 September 2012 
(effective as of 1 January 2013), which would ensure  consistency with Article III of the GATT 1994. 
124. The representative of Tajikistan confirmed that, from the date of accession, Tajikistan would 
apply its domestic taxes, including those applied on  products listed in Table 7 and exempted on those 
in paragraphs 119 and 121 in a non-discriminatory manner to imports regardless of country of origin 
and to domestically-produced goods in complianc e with Articles I and III of the GATT 1994.  
The Working Party took note of this commitment. 
- Quantitative import restrictions, including  prohibitions, quotas and licensing systems 
125. The representative of Tajikistan said that non-ta riff measures applied to a number of imported 
goods, notably on foodstuff and food additives; narc otics; poisonous substances; ethyl alcohol and 
alcoholic beverages; uranium and other radioact ive chemical elements; explosives; and arms, 
ammunition, equipment and accessories for military purposes (Table 8).  He presented detailed 
information on Tajikistan's import licensing procedures in document WT/ACC/TJK/19/Rev.1 
("Questionnaire on Import Licensing Procedures"). 
 - Quantitative restrictions, including prohibitions and quotas 
126. Concerning restrictions on alcohol, he noted that Law No. 451 "On State Regulation of 
Production and Turnover of Ethyl Alcohol and Al coholic Products" of 15 May 1997 and Resolution 
No. 131 "On Approving of Regulati ons Related to State Regulation of Production and Turnover of 
Ethyl Alcohol and Alcoholic Beverages" of 7 Ap ril 1999 allowed the imposition of import quotas on WT/ACC/SPEC/TJK/5/Rev.4 
Page 40  
 
  ethyl alcohol and alcoholic beverages.  However,  this legal provision had never been used.  
In practice, production and trade in ethyl alcohol  and alcoholic beverages was regulated through 
licensing (see Section on "Import licensing systems"). 
127. Narcotic and psychotropic substances c overed by international conventions 
(i.e. the Convention on Narcotic Drugs, 19 61; the Vienna Convention on Psychotropic 
Substances, 1971; and the UN Convention Against Illic it Traffic in Narcotic Drugs and Psychotropic 
Substances, 1988) were subject to import restric tions and licensing requirements in Tajikistan.  
Resolution No. 465 "On approval of Regulation on the Procedure of Issue of Licenses in the Sphere of 
Legal Turnover of Drugs, Psychotropic Substances  and Precursors" had been abrogated with the 
introduction of activity licensing pursuant to Regulation No. 337 on 1 September 2005, Law No. 37 of 17 May 2007 and Resolution No. 172 of 3 April 2007.  The State exercised a monopoly on the import 
of narcotic substances and only State-owned ente rprises could import these products with a licence 
and within the limits defined by a State quot a (Law No. 873 "On Narcotic and Psychotropic 
Substances and Precursors" of 10 December 1999).  The licensing authority was the Ministry of Health for narcotic and psychotropic substances, and the Agency for Narcotics' Control under the 
Office of the President for the import of precurs ors.  The quota was set pursuant to Resolution 
No. 381 "On the Establishment of the State Quota for Narcotic Substances" of 29 August 2003.  
The import restrictions served to protect human h ealth, public safety and national security objectives. 
 - Import licensing systems  
128. The representative of Tajikistan said that, as indi cated in Table 8, the importation of several 
types of goods required a permit, permission or licen ce issued by the Government.  In such cases, the 
applicant would first approach the line ministry or agency in charge of regulating the good(s) in question.  The Ministry would then present the request to the Government for decision.   
129. Some Members noted that Tajik legislati on allowed the imposition of quantitative import 
restrictions on alcohol, and that Tajikistan was seeki ng to maintain trade restri ctions with reference to 
the GATT Article XX(b).  However, import quot as were inconsistent with Article XI of 
the GATT 1994 and Article 4 of the WTO Agreem ent on Agriculture, the measures imposed by 
Tajikistan appeared to be more trade-restric tive than necessary, and Tajikistan had provided no 
evidence that comparable restrictions were bei ng applied to domestic production of such goods.  
Health concerns in relation to th ese products should be addressed in other ways, in particular through 
measures to regulate consumption.  Tajikistan was ur ged to liberalize the imports of ethyl alcohol and 
alcoholic beverages, including the elimination of import quotas, the non-automatic import licensing 
regime, and the pre-requirement to possess an activity licence.  WT/ACC/SPEC/TJK/5/Rev.4 
 Page 41 
 
 
  130. The representative of Tajikistan replied that the import of ethyl alcohol and alcoholic 
beverages had been regulated by Law No. 37 "O n Licensing of Separate Types of Activities of 
17 May 2004; Government Resolution No. 172 "On the Peculiarities of Licensing Certain Types of 
Activities" of 3 April 2007; Law No. 451 "On Stat e Regulation of Production and Turnover of Ethyl 
Alcohol and Alcohol Products of 15 May 1997 "; and Government Resolution No. 131 
"On Establishing Provisions Related to State Regulat ion of Production and Turnover of Ethyl Alcohol 
and Alcohol Products" of 7 April 19 99.  Tajikistan had introduced impor t restrictions on ethyl alcohol 
- an important ingredient in domestic production of  alcoholic beverages - as a more liberal import 
regime operated in the past had led to consider able unregulated production of low-quality goods.  
However, all restrictions concerning ethyl alcohol and alcoholic beverages ha d been abolished with 
the adoption of Presidential Decree No. 1270 of 18 April 2012.  Currently, any company had the right 
to engage in the production of alcohol and alc oholic beverages, including foreign investors.  
The production of ethyl alcohol and alcoholic bevera ges was subject to activity licensing, which was 
of a technical nature (i.e. requirements related to  premises, equipment and applicable technology).  
Import quotas and non-automatic licensing procedures had been abolished and no import licence, of 
any kind, was any longer required.  In addition, there were no plans to introduce automatic licensing 
in the future.  
131. The representative of Tajikistan said that, in the past, pursuant to Government Resolution 
No. 111 of 19 February 1997, a permit had been needed for the importation of uranium and other 
radioactive substances, nuclear technologies, applia nces, equipment or plants and other sources of 
radiation including radioactive waste; gunpowder, explosives and related wast e; military equipment, 
arms and munitions, spare parts, works and ser vices (including engineering or documentation for 
military production), military uniforms and related items for military use; and cryptographic devices, 
including cryptographic equipment, spare parts a nd cryptographic software.  Responding to concerns 
that a broad import licensing requirement for cryptographic equipment could jeopardize trade in 
everyday information technology and telephone-re lated goods, he confirme d that Tajikistan's 
licensing requirement had been introduced for na tional security reasons and had not extended to 
everyday consumer products containing encryption equipment and software such as cell phones and 
laptop computers.  He added that Government Resolution No. 111 of 19 February 1997 had been 
superseded by Government Resolution No. 367 of 16 July 2012.  Accordingly, Resolution No. 111 
had ceased to be effective and a licence was no l onger required for the import/export of cryptographic 
devices, including cryptographic equipment, spare part s and cryptographic software.  In this regard, 
he confirmed that goods with encryption technolog y would no longer require either an activity licence 
or import licenses for importation.  He added that the Law on Cryptography had been adopted and had 
come into effect.  This Law had no relati onship with Government Resolution No. 367 of WT/ACC/SPEC/TJK/5/Rev.4 
Page 42  
 
  16 July 2012.  The specific list of goods that w ould be covered by this Law was contained in a 
Government Resolution which included three tariff lines, namely (i) HS 8471 (only cryptographic 
equipment); (ii) HS 8473 30000 (only crypto graphic equipment); and (iii) HS 8543 90900 
(only cryptographic equipment).  In implementing th is Law, Tajikistan would follow the provisions of 
the Wassenaar Arrangement on Export Controls fo r Conventional Arms and Dual-Use Goods and 
Technologies.   
132. The representative of Tajikistan added that radio-electronic facilities and high-frequency 
devices had previously been subject to an import pe rmission administered by the State Agency for the 
Supervision and Control in the Field of Telecomm unication and IT under the Ministry of Transport 
and Communication.  However, with the a doption of Law No. 472 "On Licensing System" of 
15 June 2011, import licenses for radio-electroni c facilities and high-frequency devices had been 
abolished.  In response to a specific question, he said that there was no list identifying any such 
specific goods, as no licenses existed for these goods.   
133. Regarding the importation of poisonous substances, he said that, in accordance with Law 
No. 49 "On Providing Sanitary-Epidemiological Safe ty of the Population" of 8 December 2003 and 
Decree No. 299 of 3 July 2003, all chemical subs tances, biological agents, growth stimulators, 
fertilizers and other compounds or ag ents imported or used in Tajikista n for the first time were subject 
to examination in the laboratories and the field.   These inspections were not only carried out on 
grounds of veterinary considerations, but also in c onnection with the application of other standards or 
technical regulations, depending on the type of substance.  If the results of the biological, 
toxicological, and ecological examination were posi tive, the products were registered and could be 
imported following the issue of a sanitary-epidemiological  certificate.  The certificate or permission to 
import was issued separately for each consignment upon submission of an application, in writing, with supporting documents, including information on the technical ability and equipment necessary 
for the commercial activity, copy of the quality certif icate, proof of payment and other documents for 
processing the application, as necessary.  The State Sanitary Epidemiology Service usually issued a 
certificate within three days for perishable goods a nd thirty days for other goods.  He confirmed that 
similar domestic products were s ubject to an identical regime. 
134. The licensing authority for the import of radioac tive material was the Academy of Sciences.  
The import licensing requirement served to protect human health, public safety and national security objectives.  In addition to the requirements and documentation needed pursuant to Law No. 37 and 
Regulation No. 172, applicants seeking a licence to  import radioactive material were expected to 
submit the necessary clearances or approvals fro m Tajikistan's internal affairs agencies,  WT/ACC/SPEC/TJK/5/Rev.4 
 Page 43 
 
 
  the sanitary-hygienic and fire surveillance bodies; c opies of conformity certificates, the qualification 
certificate issued by the Agency on Nuclear and Radi oactive Safety in the Academy of Sciences, and 
the State registration of the radioactive material; a medical certificate for the persons engaged in the 
activity; and a guarantee that the material would be returned to the exporter in case of non-delivery. 
135. A Member sought clarification whether Tajikis tan applied automatic import licensing within 
the meaning of Articles 1 and 2 of the WTO Agreement on Import Licensing Procedures, in which 
case all legal and natural persons seeking to import th e affected products would be equally eligible to 
apply for and obtain the licenses; licence applications  could be submitted on any working day prior to 
the customs clearance of the goods; appropriately co mpleted applications woul d be approved in all 
cases within a period not exceeding ten working days ; and no reasons existed to refuse a licence, and 
no circumstances existed under which a licence could be refused. 
136. In reply, the representative of Tajikistan said that Tajikistan's import licensing requirements 
were non-automatic, except for the importation of medical goods, which were subject to automatic 
licensing.  He added that Tajikistan intended to de velop its licensing system in accordance with the 
WTO Agreement on Import Licensing Procedures.  Th is work would also address the transparency 
and notification aspects of the Agreement.  Licence applications were not rejected for minor 
documentation errors according to current practice, a nd the existing practice had been codified in new 
legislation.  Specifically, the Veterinary Law No . 73 of 8 December 2003 and the Law "On Protection 
of Nature" had already been replaced by new le gislation.  Law No. 498 "On Plant Quarantine" of 
26 March 2009 (replacing Law No. 25 "On Plant Quaran tine" of 12 May 2001) had been amended by 
Law No. 787 of 26 December 2011.  Other licensi ng-related legislation that had been amended 
included Law No. 49 "On Providing Sanitary-Epidemiological Security of the Population" of 8 December 2003; the Law "On Quality and Safe ty of Foodstuffs"; and Regulation No. 172 
"On Specifics of Licensing of Certain Types of Activities" of 3 April 2007.  He added that, with the 
adoption of Law No. 472 "On Licensing System" of 15 June 2011, Tajikistan's licensing system had 
been reformed to reduce the numb er of licenses applicable to va rious goods and/or activities.  
In addition, he held the view that with the a doption of the new Law "On Foreign Trade Activities", 
(which had passed through Parliame nt and would next need to be signed into law by the President), 
import licensing would be regulated in accordance with WTO rules and disciplines, including through 
the introduction of automatic licensing. 
137. The representative of Tajikistan confirmed that  from the date of accession, Tajikistan would 
implement its import licensing procedures, including those relating to publication and provision of 
information on automatic and non-automatic licenses,  in conformity with the WTO Agreement on WT/ACC/SPEC/TJK/5/Rev.4 
Page 44  
 
  Import Licensing Procedures, and that the provisions of  the Agreement would be reflected in its laws 
and regulations.  He also confirmed that from the date of accession, Tajikistan would eliminate and 
would not introduce, re-introduce or apply quantitativ e restrictions on imports or other non-tariff 
measures such as licensing, quotas, bans, permits,  prior authorization requirements, and other 
restrictions having equivalent effect, that c ould not be justified under the provisions of the 
WTO Agreement, including measures referred to in Table 8.  He further confirmed that the legal 
authority of Tajikistan to suspend imports and exports  or to apply licensing or other requirements that 
could be used to suspend, ban, or otherwise rest rict the quantity of trade would be applied from the 
date of accession in conformity with the requireme nts of the WTO Agreement, including Articles XI, 
XII, XIII, XIX, XX, and XXI of the GATT 1994, a nd the WTO Agreements on Agriculture, Sanitary 
and Phytosanitary Measures, Import Licensing Procedures, Safeguards and Technical Barriers to 
Trade.  The Working Party to ok note of these commitments. 
- Customs valuation 
138. The representative of Tajikistan said that th e Customs Code of 3 December 2004, in force 
since 1 January 2005, had abrogated the previous le gislation on customs valuation, in particular the 
Law "On Customs Tariff" of 14 May 1999.  He c onsidered the customs valuation system under the 
2004 Customs Code (as amended) to be in comp liance with the WTO Agreement on Implementation 
of Article VII of the GATT 1994 (Customs Valuatio n Agreement).  In particular, Chapter 42 of the 
Code "On Specification of Customs Value of Goods" had been developed in line with the provisions 
of the Agreement and the revised Kyoto Conventio n on simplification and harmonization of customs 
procedures.  The integral text of the Interpreta tive Notes to the Customs Valuation Agreement had 
been incorporated in domestic legislation thr ough Regulation No. 250 of 21 May 2012, thus becoming 
directly enforceable.  The text of th e Interpretative Notes also provided inter alia  a precise definition 
of the "price actually paid or payable".  In addition, the Customs Code had been amended to, 
inter alia , include provisions to implement the Decision "On the Treatment of Interest Charges in the 
Customs Value of Imported Goods" of 26 April 1984  (VAL/6/Rev.1) and paragraph 2 of the Decision 
"On Valuation of Carrier Media Bearing Soft ware for Data Processing Equipment" of 
24 September 1984 (VAL/8).  These amendments had been approved by the Government in 
May 2012 and were awaiting passage through Par liament.  A Questionnaire on Customs Valuation 
("Information on Implementation and Administrati on of the Customs Valuation Agreement") is 
presented in document WT/ACC/TJK/20. 
139. The representative of Tajikistan said that the hierarchy of valuation methods and the 
conditions under which these could be used corres ponded, in his view, to the provisions of the  WT/ACC/SPEC/TJK/5/Rev.4 
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  WTO Agreement.  The principal valuation method in  Tajikistan was the transaction value.  In line 
with Article 355 (Item 2) of the Customs Code, th e transaction value incorporated the expenses borne 
in the delivery of goods into the customs territory  of Tajikistan, including costs for transportation, 
transhipment, loading or unloading; insurance; e xpenses borne by the purchaser for items such as 
packing and packaging material, broker fees and commiss ions, containers etc., if considered part of 
the goods being valued; raw materials and other inputs (works, services) directly or indirectly bartered 
by the buyer or importer to the seller for the production or sale of the imported goods; royalties and 
licence fees payable directly or indirectly by the purchaser or importer as a condition for sale, if such 
royalties and fees had not been included in the price, actually paid or payable; and profits accrued by 
the seller from any further resale, transfer or us e of the goods in Tajikistan.  He considered 
Article 355 to be fully consistent with Article 8 of the Customs Valuation Agreement and noted that 
the Customs Body had adopted rules and procedures for the information to be included in customs 
declarations and adjustments to the transaction va lue.  Customs declarations for imported goods were 
to be filed within 15 days of the date the goods ha d reached Tajikistan's customs (Article 129(1) of the 
Customs Code).  An extended deadline of up to tw o months could be considered on the basis of a 
request by the declarant (Article 129(2)).  In resp onse to a specific question, he added that Tajik 
enterprises were in the process of implementing the generally accepted accounting principles pursuant 
to Government Resolution No. 465 of 3 October 2006.   He expected this process to be completed 
by 2014. 
140. In response to requests for further information on the conformity of Tajikistan's legislation 
with the Customs Valuation Agreement - in pa rticular its Articles 1.2(a) and (b), 2, 5 
(including Article 5.1(a) and 5.2), 6.2, 7, 9.1, and 10 - the representative of Tajikistan replied that the 
Customs Code reflected the provisions of the Cust oms Valuation Agreement in its Articles 45 to 46, 
54, 354 to 360, 364 to 366, 371 and 385.  In his vi ew, the provisions of Article 5.2 of the Customs 
Valuation Agreement were covered in Article 358(6) of the Customs Code, when read in conjunction 
with Article 358(2).  The provisions of Article 6. 2 of the Customs Valuation Agreement would be 
incorporated in national legislation through ame ndments of the Customs Code, which had been 
approved by the Government and were currently aw aiting passage through Parliament.  He confirmed 
that the Customs Code prohibited the use of va luation practices such as minimum import values and 
reference prices, and that the Code used terminology identical to, and consistent with, the Agreement.  
In particular, the customs value of goods under the fall-back method could not be defined on the basis 
of reference prices (Article 360(4)).  He confirmed that such methods were not applied in any customs 
bureau in the country.  Where the conversion of currency was necessary (Article 9 of the Customs 
Valuation Agreement), the National Bank's exchange rate applicable on the day of acceptance of the 
declaration was used.  For customs purposes, th is corresponded to the day of importation or WT/ACC/SPEC/TJK/5/Rev.4 
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  exportation, as the case might be (Article 371 of th e Customs Code).  The circumstances under which 
the customs authorities could disclose confidential information and the circumstances under which the 
executive bodies could disclose such information to th ird parties were listed in Article 9(2) of the 
Customs Code and in Law No. 55 "On Information"  of 10 May 2002.  While these provisions did not 
establish specific disclosure rules during customs procedures, it could be assumed that such information could be disclosed in the context of  judicial proceedings.  Tajikistan fulfilled the 
transparency and publication requirements outlined in Article 12 of the Agreement through the Law 
"On Regulatory Acts".  Normative legal acts, customs regulations judicial decisions and 
administrative rulings of general application would come into force only upon their publication in the 
"Compilation of Legal Acts of the Republic of Tajikistan", the magazine "Gumruk" and on the 
website of the customs service (www.customs.tj). 
141. A Member noted that Article 360(1)(1) of the Cu stoms Code allowed recourse to "sources of 
information determined by the Government" for tes ting invoice valuations.  Tajikistan had indicated 
that these "sources" included newspapers, periodi cals, books, brochures, and the Internet.  
This Member stressed th at such sources were not permitted under the Customs Valuation Agreement 
and enquired about Tajikistan's plans for the develo pment of a WTO consistent database for testing 
values. 
142. The representative of Tajikistan replied that Tajikistan considered ne wspapers, periodicals, 
books, brochures, and the Internet to be media, wh ich provided "readily available" information for the 
purpose of testing values - as per the Note to Ar ticle 6 of the Customs Valuation Agreement.  
He added that, as of January 2012, Tajikistan had introduced a Unified Automatic Information 
System (UAIS), which would automate the operation of the Customs Service, including with respect 
to customs valuation.  This system contained inter alia  a database, which would become the primary 
information source for testing values as soon as it was loaded with enough data. 
143. Concerning the right to appeal, the representative of Tajikistan said that this was provided for 
in Chapter 7 of the Customs Code "On Appeali ng Decisions, Actions (Inaction) of the Customs 
Authority and Customs" (Article 364(1)).  The C ode permitted the right of  administrative appeal, 
without penalty, of any decision taken by the Customs Bodies, and the final right of appeal to a 
judicial authority as required in Article 11 of the Customs Valuation Agreement.  Article 46 (Item 1) 
of the Customs Code stated that "decisions, actions (inaction) of customs agencies or their officials 
may be appealed to the customs authorities, pr osecutor's office and/or in court".  The Law 
"On Administrative Proceedings" laid down the rele vant provisions on appeals against administrative 
decisions, including those taken by the customs authoriti es and its officials.  Under Article 14 of this  WT/ACC/SPEC/TJK/5/Rev.4 
 Page 47 
 
 
  Law, if an applicant's request was denied, the admi nistrative authority had to indicate the authority to 
which an appeal could be lodged, its address and the time limit for lodging an appeal.  Large scale 
customs fraud was punishable by imprisonment of five  to ten years with or without confiscation of 
property pursuant to Article  289 of the Criminal Code. 
144. Concerning the conditional release of goods in cases where the final determination of customs 
value was delayed (Article 13 of the Customs Valu ation Agreement), he said that Article 366 of the 
Customs Code allowed for the withdrawal of goods from customs control, assuming a sufficient 
guarantee in the form of a surety, deposit or othe r appropriate instrument was posted to cover the 
ultimate liability.  In addition, Article 382(1), Item 2, provided for the use of a surety as an instrument for securing the payment of import duties in cases of conditional release of goods. 
145. In reply to a specific question, the representative of Tajikistan said that Tajikistan's legislation 
(Article 353 of the Customs Code) contained provisions on the valua tion of exported goods.  
The purpose of these provisions was to allow the app lication of payment exem ptions and tax refunds, 
as well as the collection of statistical data. 
146. The representative of Tajikistan confirmed that, from the date of accession, Tajikistan would 
apply its customs valuation laws, regulations and practic es, including those to prevent under-valuation 
of goods, in conformity with the WTO Agreem ent, including Article I of the GATT 1994, the 
WTO Agreement on Implementation of Article VII of GATT 1994 and Annex I (Interpretative 
Notes).  Accordingly, from the date of accession to  the WTO, Tajikistan would not use any form of 
minimum value, such as reference prices or fixed valuation schedules for customs valuation of goods.  
In addition, Tajikistan would ensure that in the ev ent that its customs service could not determine the 
proper customs value or disputed the transaction value offered, it would release the goods subject to the posting of a bond or other security for the maximum amount of the customs duties that could be owed, as provided for in the Agreement.  He furt her confirmed that, in determining the value of 
imports, Tajikistan would apply the provisions of paragraph 2 of Decision No. 4.1 of the Committee 
"On Valuation of Carrier Media Bearing Software  for Data Processing Equipment" (providing that 
valuation of software was based on the value of the media) and Decision No. 3.1 "On the Treatment 
of Interest Charges in Customs Value of Importe d Goods".  The Working Party took note of these 
commitments. 
- Rules of origin 
147. The representative of Tajikistan said that rules of  origin were determined and regulated by 
Chapter 6 of the Customs Code.  The principles and me thods used in the determination of origin were WT/ACC/SPEC/TJK/5/Rev.4 
Page 48  
 
  based on existing international practice.  There was no difference between the rules of origin applied 
for preferential and non-preferential purposes.  The requirements of the Special Attachment "K" of the 
International Convention on simplification and ha rmonization of customs procedures (revised Kyoto 
Convention), in particular the provisions on "Rul es on determining the origin of goods", had been 
taken into consideration in developing th e relevant provisions of the Customs Code. 
148. Tajikistan's rules of origin were based on the wholly obtained and substantial transformation 
criteria; i.e. change of tariff heading or ad valorem  criterion.  Change of (four  digit) tariff heading was 
the principal method to determine substantial tran sformation.  Article 31.4 of the Customs Code 
referred to additional criteria, i.e. processing methods or ad valorem  criteria, but this provision had 
not been developed further.  Origin could be conferred to a group of countries, a customs union, a region or a part of a country.  The European Community was considered a single entity for 
origin purposes.  The rules of origin also applied without exception to goods originating from free 
economic zones and free warehouses. 
149. In compliance with international agreements  and Article 36.1 of the Customs Code, a 
document confirming the country of origin had to be  submitted together with the customs declaration 
upon importation of goods only in cases where Tajikistan accorded preferential rates of duty to the 
county of origin of the goods.  A certificate of or igin was not required for goods, which were not 
subject to tariff preferences.  A certificate of origin could be issued by the authorities in the country of 
exportation or by non-governmental bodies such as Chambers of Commerce.   The customs bodies 
were authorized to demand a document confirming th e country of origin of goods in cases when the 
declared information on the country of origin w as suspected to be inadequate, would affect the 
application of customs duties or taxes, or circum vent prohibitions and restrictions established in 
compliance with the legislation of Tajikistan.  Th e Chambers of Commerce in Tajikistan could assist 
in obtaining or verifying such a document.  If goods eligible for tariff preferences were not 
accompanied by a certificate of origin, the custom s authorities could permit customs clearance on the 
basis of the applicable MFN rate of duty.  In res ponse to a specific question, he said that Tajikistan's 
legislation did not provide for any circumstances - including situations in which customs were unable 
to determine the origin of goods - in which th e default approach would be to assess twice the 
MFN rate of duty. 
150. He stated that the requirements of Article 2(h) and Annex II, paragraph 3(d) of the 
WTO Agreement on Rules of Origin were met in Ar ticles 42 to 44 of the Customs Code.  The Code 
provided an exporter, importer or any person with a justifiable cause, a right to request a preliminary 
assessment of the origin of goods and their classification.  Pursua nt to the Law "On Appeals of  WT/ACC/SPEC/TJK/5/Rev.4 
 Page 49 
 
 
  Citizens" (Article 12), the request (appeal) was examin ed within one month of the date of receipt, and 
in less than 15 days in cases where no further checks were required.  The time limit could be extended 
by an additional one month in cases where a special ex amination was necessary.  Identical rules were 
applicable to the timeframes for obtaining a prelim inary assessment of origin.  Preliminary decisions 
could not contain confidential information and were published on the website of the Customs 
Services.  Decisions on annulment of preliminary deci sions were effective as of the date of issuing of 
the original preliminary decision, whereas decisions on change of preliminary decisions were 
effective within the time limit established by the d ecision itself, but not within less than three months 
of the date the decision on the change was issued. 
151. In response to a query, he acknowledged that the origin of goods produced in spaceships was 
not specifically covered in the revised Kyoto Conve ntion.  However, in accordance with Article 30 
(Item 10) of the Customs Code, goods produced in  spaceships were considered "products of higher 
technologies received as cosmic objects in open space" and origin was attributed to the country where 
the spaceship had been registered, owned or leased. 
152. The representative of Tajikistan confirmed that from the date of accession Tajikistan's 
preferential and non-preferential rules of origin would comply with the WTO Agreement on Rules of 
Origin.  He added that the requirements of Ar ticle 2(h) and Annex II , paragraph 3(d) of 
the Agreement, which require, inter alia , provision upon request of an assessment of the origin of the 
import and outline of the terms under which it will be  provided, had been established in Tajikistan's 
legal framework.  The Working Party took note of these commitments. 
- Other customs formalities 
153. The representative of Tajikistan confirmed that Tajikistan did not require consular 
certification or notarization of docum ents by consular officials in th e country of export to be provided 
to customs officials at the time of importation into Tajikistan. 
- Pre-shipment inspection 
154. The representative of Tajikistan said that manda tory pre-shipment inspection had not been 
applied in Tajikistan so far.  While Tajikistan wa s not interested in maintaining a pre-shipment 
inspection regime, Law No. 3 of 24 February 2004, amending the Law "On Foreign Economic 
Activity" of 27 December 1993, contained a provision  that would allow the Government of Tajikistan 
to introduce a pre-shipment in spection regime in the future. WT/ACC/SPEC/TJK/5/Rev.4 
Page 50  
 
  155. The representative of Tajikistan confirmed that if pre-shipment inspection requirements were 
to be introduced in the future, such requirements would be temporary, and would comply with the 
requirements of the WTO Agreement on Pre-ship ment Inspection and other WTO Agreements.  
Tajikistan would ensure that pre-shipment insp ection enterprises operating on its behalf complied 
with the provisions of the WTO Agreement, including the WTO Agreements on Import Licensing Procedures, Customs Valuation, Technical Barrier s to Trade, the Application of Sanitary and 
Phytosanitary Measures, Agriculture, and Rules of Origin and the GATT 1994.  He further confirmed 
that Tajikistan would ensure that charges and fees of pre-shipment enterprises would be consistent 
with Article VIII of the GATT 1994, and that the re quirements and procedures of such entities would 
comply with the transparency and confidentialit y requirements of the WTO Agreement, including 
Article X of the GATT 1994.  Decisions by such fi rms could be appealed by importers in the same 
way and through the same procedures as administrative  decisions taken by Tajikistan.  The Working 
Party took note of these commitments. 
- Anti-dumping, countervailing duties, safeguard regimes 
156. The representative of Tajikistan said that Law No. 744 "On Customs Tariff" of 14 May 1999 
had provided the legislative basis for contingent trad e remedies in Tajikistan, but this Law had been 
revoked by Law No. 66 of 9 December 2004.  Sub sequently, Article 344 of the 2004 Customs Code 
had provided the general framework for anti-dumpi ng, countervailing duties and safeguard measures.  
However, these provisions of the Customs Code ha d ceased to be effective with the adoption of 
the new Law "On Foreign Trade Activity".  At presen t, this Law was the only legislation regulating 
the use of trade remedies. 
157. He added that Law No. 846 "On Foreign Trade Activity" of 3 July 2012 provided detailed 
provisions on anti-dumping, countervailing and safe guard measures.  According to this Law, 
anti-dumping and countervailing duties would be introduced in the event of (i) significant increase of 
dumped or subsidized imports relative to domestic production or consumption; and (ii) significant 
price undercutting by the dumped or subsidized im ports relative to the price of the like domestic 
product, or significant depression of the prices of th e like product due to such import, or preventing 
the price from increasing as it otherwise would; whic h, as a result, caused a material injury to the 
domestic industry or there was a threat of such injury to the domestic industry.  The anti-dumping 
duty would not exceed the lesser of the amount n ecessary to remove the injury to the domestic 
industry, or the amount of the full margin of dumping  - i.e. the difference between the normal value of 
goods and the price for such goods when intended fo r export to Tajikistan.  The countervailing duty  WT/ACC/SPEC/TJK/5/Rev.4 
 Page 51 
 
 
  would not exceed the lesser of the amount necessary to  remove the injury to the domestic industry, or 
of the full amount of subsidy. 
158. Anti-dumping and countervailing duties would be in troduced on the basis of an investigation 
initiated by a written application made by, or on be half of, the domestic industry.  The investigation 
was administered by the competent authority in ch arge of determining the existence of dumping or 
subsidy, material injury and causal link.  The comp etent authority would notify the decision to initiate 
an investigation, as well as any subsequent phases in  the procedure.  Interested parties, including 
industrial users of a product subject to investiga tion and representative consumer organizations, could 
participate in the investigation and defend their in terests.  The investigation would be concluded 
within one year of its initiation.  This time lim it could be extended, but could not exceed 18 months.  
The Government was authorized to decide on the introduction of anti-dumping and countervailing 
duties based on the results of the i nvestigation.  The Government ha d the right to apply provisional 
measures after the expiry of 60 days from the initiation of the investigation provided that (i) the dumping and/or subsidizing and injury to the domestic industry were pr obable; (ii) delay would 
cause damage, which would be difficult to repair; a nd (iii) the interested parties had been given an 
opportunity to submit the data necessary for protecting their interests. 
159. An anti-dumping or countervaili ng duty would remain in force for as long as necessary to 
remedy an injury, but not exceeding five years from the date of its imposition or the last review.  During the period of application the need for the c ontinued imposition of the duty would be reviewed.  
The anti-dumping or countervailing duty would be abo lished if the review indicated that because of 
the termination of the anti-dumping or countervailing duty, dumping, subsidy or the causal injury to 
the domestic industry would be unlikely to continue or recur. 
160. Safeguard measures could be introduced if it was necessary to remedy the injury and 
distortions to domestic industry caused by increas ed imports, if it had been determined that a 
particular product within a period of time was bei ng imported in such increased quantities - absolute 
or relative to domestic production - and under such c onditions, that had caused or threatened to cause 
serious injury to the domestic industry that produ ced like or directly competitive products.  Safeguard 
measures would be applied to importa tion of all such products irrespective of their country of origin 
or the country of exportation.  The decision to apply safeguard measures would be based on the 
results of the investigation.  The decision on initia tion of an investigation would be published and 
brought to the attention of all interested parties. WT/ACC/SPEC/TJK/5/Rev.4 
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  161. Safeguard measures could take the form of a quantitative restriction or a tariff increase. 
Safeguard measures would be applied only to the exte nt necessary to prevent or remedy serious injury 
and to facilitate adjustment.  Measures chosen woul d be those most suitable for the achievement of 
such objectives.  Safeguard measures would remain  in force for as long as necessary to remedy an 
injury, but not longer than four years from their imposition.  If the duration of a safeguard measure 
was more than one year it should be progressively liberalized during the period of application.  
Where the duration of a safeguard measure exceeded th ree years, the need of its application would be 
reviewed no later than the mid-term of the period of  application and, if appropriate, withdrawn or the 
pace of liberalization increased.  A provisional safegua rd measure in the form of a tariff increase 
could be introduced for a period not exceeding 200 days  if there was clear evidence that (i) increased 
imports had caused or were threatening to cause serious injury to the domestic industry; and 
(ii) any delay in introducing safeguard measures would cause an injury that  would be difficult to 
repair. 
162. He added that, to date, no anti-dumping or c ountervailing duties, or safeguard measures had 
been implemented in Tajikistan, and confirmed that  such measures would not be applied until detailed 
implementing regulations for the Law on Foreign Tr ade Activity had been adopted.  These regulations 
would regulate technical and procedural aspects of  the investigation proceedings and would be 
developed and implemented in fu ll conformity with the rules and disciplines of the applicable 
WTO Agreements.  He added that reciprocal or retaliatory measures would only be applied when 
authorized under the WTO Dispute Settlement Understanding.   
163. The Euro-Asian Economic Community (EAEC), which included Tajikistan, envisaged a 
coordinated policy and common treatment in the app lication of trade remedies.  In accordance with 
the EAEC Protocol of 17 February 2000 and D ecision No. 117 of the Interstate Council of 
27 April 2003, EAEC member-States were work ing to develop common mechanisms for the 
application of safeguard, anti-dumping and counter vailing measures applicable to trade between 
themselves.  He confirmed that such mechanisms, once adopted, would be notified to the WTO.  
He added that the mechanisms for the application of contingent trade remedies would use standard 
terminology and be in compliance with internationa l standards.  WTO rules would prevail in case of 
any discrepancy with the EAEC.  To date, Tajikis tan had not ratified any EA EC documents relevant 
to trade remedies.   
164. The representative of Tajikistan confirmed th at, upon accession, the following would apply -
 Article VI of the GATT 1994, the WTO Agreement on Implementation of Artic le VI of the General 
Agreement on Tariffs and Trade 1994 (Anti-Dump ing Agreement) and the SCM Agreement shall  WT/ACC/SPEC/TJK/5/Rev.4 
 Page 53 
 
 
  apply in proceedings involving exports from Tajikis tan into a WTO Member consistent with the 
following:  
 (a) In determining price comparability under Article VI of the GATT 1994 and the 
Anti-Dumping Agreement, the importing WTO Memb er shall use either Tajikistan's prices or 
costs for the industry under investigation or a methodology that is not based on a strict comparison with domestic prices or costs in Tajikis tan based on the following  rules:  (i) if the 
producers under investigation can clearly show that market economy conditions prevail in the 
industry producing the like product with regard to the manufacture, production and sale of that product, the importing WTO Member sha ll use Tajikistan's prices or costs for the 
industry under investigation in determini ng price comparability; (ii) the importing 
WTO Member may use a methodology that is not based on a strict comparison with domestic 
prices or costs in Tajikistan if the producers under investigation cannot clearly show that 
market economy conditions prevail in the industr y producing the like product with regard to 
manufacture, production and sale of that product. 
 Once Tajikistan has established, under the nati onal law of the importing WTO Member, that 
it is a market economy, the provisions of sub-para graph (a) shall be terminated provided that the 
importing Member's national law contains market economy criteria as of the date of accession.  In any event, the provisions of sub-paragraph (a)(ii) shal l expire 15 years after the date of accession.  
In addition, should Tajikistan establish, pursuant to  the national law of the importing WTO Member, 
that market economy conditions prevail in a par ticular industry or sector, the non-market economy 
provisions of sub-paragraph (a) sha ll no longer apply to that industry or sector.  The Working Party 
took note of these commitments. 
165. The representative of Tajikistan confirmed that  Tajikistan would not apply any anti-dumping, 
countervailing or safeguard measures until it had notif ied and implemented laws  in conformity with 
the WTO Agreements on the Implementation of Article VI of the GATT 1994, on Subsidies and 
Countervailing Measures, and on Safegu ards.  He confirmed that any new legislation would be in full 
conformity with the relevant WTO provisions up on accession.  He also confirmed that Tajikistan 
would notify and provide copies of its legislation in these areas, including any implementing 
regulations, to the relevant WTO Committees upon accessi on.  The Working Party took note of these 
commitments. WT/ACC/SPEC/TJK/5/Rev.4 
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  B. EXPORT REGULATIONS  
- Customs tariffs, fees and charges for services rendered, application of internal taxes to 
exports 
166. The representative of Tajikistan said that Ta jikistan had never levied any export duties 
although Law No. 744 "On Customs Tariff" (abo lished by Law No. 66 of 9 December 2004) had 
provided a legal basis for such measures.  In add ition, Article 182.1 of the Customs Code prohibited 
the application of export duties on foreign goods imported duty-free into Tajikistan for processing 
(reprocessing) and subsequent re-exportation.  He c onfirmed that in accordance with the applicable 
customs legislation, export duties were presently not  applied to any goods.  In reply to a specific 
question, he said that cotton was not subject to an export duty and that plans to introduce it did not exist at present. 
167. Tajikistan levied fees and charges enumerated in Table 6 for the customs clearance of exports.  
In addition, the Chambers of Commerce charged a fe e for issuing a certificate of origin to accompany 
consignments of exported goods.  He  added that since January 2009, this fee (of 0.1 per cent) now 
amounted to a cost-based fixed charge of 175 Somoni (around US$40). 
168. He added that the export of domestically pr oduced primary aluminium and cotton fibre had 
been subject to a sales tax of 3 and 10 per cent, resp ectively.  However, to bring domestic legislation 
into WTO compliance, his Government had adopted  Law No. 665 "On Alterations and Amendments 
to the Tax Code" of 29 December 2010 (initially approved by Government Resolution No. 482 of 
2 October 2010), which had introduced a sales tax th at was set at an equal level for both primary 
aluminium and cotton fibre, irrespective of the origin of the products.  Asked to indicate the reasons for levying a tax on two products th at had high export potential, the representative of Tajikistan said 
that the sales tax on cotton and primary aluminium was an important source of government revenue.  
No other products were subject to this special tax. 
169. The representative of Tajikistan confirmed th at Tajikistan shall not introduce and shall 
eliminate all duties, taxes, fees and charges app lied to exports, unless specifically provided for in 
Table 9 of this Protocol or applied in conf ormity with the provisions of Article VIII of 
the GATT 1994.  Tajikistan shall notify to the WTO any changes of its duties, taxes, fees and charges 
applied to exports on the day of their publication and in any case at least 30 days before any such 
changes enter into force.  The Work ing Party took note of these commitments.  WT/ACC/SPEC/TJK/5/Rev.4 
 Page 55 
 
 
  - Export restrictions 
170. The representative of Tajikistan provided information on non-tariff measures applied on 
exported goods, notably on foodstuff, animal a nd vegetable products; na rcotics; alcohol and 
ethyl alcohol; medical goods; ferrous and non-ferrous scrap; works of historic, scientific or cultural 
value; chemical agents, fertilizers and ozone depl eting substances; uranium and other radioactive 
chemical elements; hunting trophies; monetary valu ables; explosives; arms and ammunition; and 
military armaments, equipment, documents and acce ssories (Table 10).  He confirmed that Tajikistan 
had no Government-mandate d export bans, with the exception of the export prohibition on wool and 
skin (raw hide), which had been introduced on a te mporary basis since 2011, and would be abolished 
at the time of Tajikistan's accession to the WTO as stipulated in Government Decree No. 167 of 
3 April 2012.  This ban had been introduced on a strictly temporar y basis because the absence of raw 
materials, which had been exported at an unpreced ented scale, had brought Tajikistan's processing 
industry (garments and footwear manufacturers) to a virtual halt. 
171. Some Members considered the non-automatic  export licenses for metal scrap to be 
inconsistent with Article XI of the GATT 1994, and asked Tajikistan to elaborate its plans to abolish 
this requirement. 
172. In reply, the representative of Tajikistan noted that the export licenses did not serve to limit 
the supply of exported scrap, but acknowledged that  the export licenses for ferrous and non-ferrous 
scrap were non-automatic.  The exportation of ferr ous and non-ferrous scrap was regulated pursuant 
to the Law "On Scrap and Waste of Ferrous and Non-Ferrous Metals" and Resolution No. 172 of 
3 April 2007 (see Section on "Trading Rights").  Export licenses were required to combat illicit trade in metal scrap by ensuring that th e source of the material could be identified and that the applicable 
rules governing exportation of scrap were adhered to.  He added that, the concepts of automatic and 
non-automatic licensing had been introduced in Tajikis tan's legal system with the adoption of the Law 
"On Foreign Trade Activities".  After the enactment of this Law, metal scrap had become subject to 
automatic licensing. 
173. Concerning export licenses for alcoholic beverages and ethyl alcohol administered by the 
Ministry of Energy and Industry (and previously by  "Khurokvori"), he said that the licensing regime 
for these products was being liberalized with the adoption of Presidential Decree No. 1270 of 
18 April 2012, which had abolished Presidential De cree No. 1143 of 28 December 1998.  Restrictions 
on the export of tobacco products pursuant to  Resolution No. 453 of 27 October 1999 had been 
abolished. WT/ACC/SPEC/TJK/5/Rev.4 
Page 56  
 
  174. As stipulated in Resolution No. 111 of 19 Fe bruary 1997 (which had been superseded by 
Resolution No. 367 of 16 July 2012), prior authorization of the Government was needed for the export 
of (i) uranium and other radioactive substances, nucl ear technologies, appliances, equipment or plants 
and other sources of radiation including radioactiv e waste; (ii) gunpowder, explosives and related 
waste; (iii) drugs and psychotropic or toxic substa nces; (iv) military equipm ent, arms and munitions, 
spare parts, works and services (including engi neering or documentation for military production), 
military uniforms and related items for military use;  (v) mineralogy and palaeontology materials, 
information regarding mineral resources and oilf ields in Tajikistan, including charts, maps and 
drawings; (vi) works of art, collectables and antiqu es, of significant artistic, historical, scientific and 
cultural value; and (vii) endangered wild animals and birds. 
175. Concerning the permission required to export po isonous substances and chemical agents, the 
representative of Tajikistan said that the export of these products was regulated by Decree No. 32 
"On the Procedures for the Control of Exports from the Republic of Tajikistan of Chemicals, 
Equipment and Technology having a Peaceful Use, which can be used to Build Chemical Weapons" 
of 12 January 1996.  These goods could only be ex ported from Tajikistan with a licence issued for 
each transaction by the Ministry of Economic Deve lopment and Trade.  The application procedures 
and supporting documents required for the licence are detailed on pages 32 to 33 of document 
WT/ACC/TJK/17.  Applications were processed by the Government within 20 days of submission. 
176. In accordance with Decree No. 237 "On the Enactment of Promotion of Domestically 
Produced Goods in Foreign Markets" of 8 June 2001, certain commodities were sold through the 
Tajik Universal Commodity Exchange (Table 11).  The Commodity Exchange was a limited liability 
company with a stake held by the Ministry of Ec onomic Development and Trade.  Auctions at the 
Commodity Exchange were conducted on certain days  of the week.  Commod ities and raw materials 
could be auctioned for sale as exports by local and fo reign producers.  A broker or seller participating 
in the auction submitted an application with  accompanying data, including the commodity 
description, quantity and any conditions for the sale requested by the seller.  The commodity was sold 
to the highest bidder and a contract to this effect was concluded after the auction.  The strike prices 
were influenced by trends in world market pri ces.  For export sales conducted outside the Commodity 
Exchange, the customs authorities would not rel ease the goods without the contract acknowledged by 
the Commodity Exchange.  The Comm odity Exchange would compare the contract price with prices 
realized at its auctions.  No acknowledgement would be issued if the contract price was significantly 
lower, and the sale would accordingly be blocked.  WT/ACC/SPEC/TJK/5/Rev.4 
 Page 57 
 
 
  Table 11:  Commodities Sold Through the Tajik Universal Commodity Exchange 
Tariff 
Nomenclature Goods Description Value in 
Mln US$ % of total 
exports 
 Total exports from Tajikistan 1,195.3  
1404 Materials of phytogenous origin (lint)  0.005 0.0004 
24 Tobacco and industrial to bacco substitutes 0.08 0.01 
26 Ores and ashes 23.8 2.0 
2801 Fluorine, chlorine, bromine, iodine 0.0001 - 
2805 Rare-earth metals 0.03 0.002 
2815 Sodium Hydrate, etc. 0.001 0.0001 
30 Pharmaceutical production 0.3 0.02 
3602, 3603 Explosives 1.1 0.1 
4101, 4102, 
4103 Raw hides and skins 3.6 0.3 
50 Silk 12.8 1.1 
51 Fleece, fine and co arse wool 0.2 0.02 
52 Cotton 201 16.8 
71 Natural and cultivated pearls, precious and semiprecious stones, 
precious metals, clad metals and different goods from them 33.4 2.3 
72-73 Ferrous metals and products thereof 4.5 0.4 
7404 Copper waste - - 
7503 Nickel waste - - 
76 Aluminium products 12.0 1.0 
7802 Lead waste - - 
8544 Isolated wires, cables and other isolated electric wires with 
connecting parts or without them 0.1 0.01 
Total  293 24.2 
 
177. Some Members considered the mandatory sale of certain goods for export through the Tajik 
Universal Commodity Exchange an export rest riction not conforming with Article XI of 
the GATT 1994 in the sense that the measure precluded  the possibility of an export contract being 
agreed without an auction being held.  In additio n, Tajikistan required the mandatory registration of 
contracts with the Commodity Exchange and a permit for customs clearance of exported goods 
contingent on the sale taking place at the auction price.  Tajikistan was requested to eliminate these 
requirements by the date of accession as less rest rictive and burdensome means were available to 
monitor and control capital outflows. 
178. The representative of Tajikistan replied that th e goods listed in Table 11 were sold through 
the Commodity Exchange, but that  such sales were no longer mandatory as Government Resolution 
No. 126 of 5 March 2008 had revoked Resolution No . 237.  The requirement to register export 
contracts made outside the supervision and participa tion of the Exchange had also been abolished.  
The powers vested with the Exchange pursuant to Decree No. 104 of 27 February 1996 had been 
withdrawn.  The Commodity Exchange no longer had th e authority to control or block transactions on 
the basis of the sale price.  Exporters of these pr oducts were free to set their prices without any 
interference from Government. WT/ACC/SPEC/TJK/5/Rev.4 
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  179. As noted in the section "Foreign Exchange and Payments", the mandatory pre-payment 
requirement for the export of certain products (Tab le 1) was being abolis hed (Presidential Decree 
No. 911 of 26 August 2010).  The pre-payment requirement, however, was distinct and 
administratively separate from the export of cer tain goods through the Commodity Exchange. 
180. In conformity with Government Resolutio n No. 547 "On Some Measures to Improve 
Insurance Activities" of 31 December 1998, cargo sh ipped by State entities in Tajikistan was subject 
to mandatory insurance.  Insurance payments did not exceed 0.2 per cent of the value of the exported 
cargo.  The State Unitary Enterpri se Insurance Company "Tojiksarmoyaguzor" under the Ministry of 
Finance was exclusively responsible for the in surance of cargo exported by State entities.  
Private companies engaged in exportation were  not required to obtain such insurance. 
181. The representative of Tajikistan confirmed that  from the date of accession, Tajikistan would 
apply its export licensing requirements, quantitative r estrictions and other expo rt control requirements 
in conformity with WTO provisions, including tho se contained in Articles XI, XVII, XX and XXI of 
the GATT 1994.  The Working Party took note of these commitments. 
C. INTERNAL POLICIES AFFECTIN G FOREIGN TRADE IN GOODS  
- Industrial policy, including subsidies 
182. The representative of Tajikistan said that the i ndustrial policy of Tajikistan was not geared 
towards the protection of specific economic activities.  His Government did not subsidize exports either directly or indirectly.  He stated that Tajik istan did not apply any prohibited subsidies within the 
meaning of Article 3 of the WTO Agreemen t of Subsidies and Countervailing Measures 
(SCM Agreement) and Article XVI of the GATT 1994,  and that Tajikistan had no plans to introduce 
any such subsidies in the future.  He confirmed th at Tajikistan did not provide any indirect subsidies 
within the meaning of Article 1.1(a)(1)(iv) of th e SCM Agreement and would not provide any indirect 
subsidies inconsistent with the SCM Agreemen t from the date of accession.  A draft subsidies 
notification is available in document WT/ACC/TJK/25. 
183. He added that Tajikistan did not operate an y export financing, export subsidy or export 
promotion measures at present.  Any export financ ing or export promotion measures introduced in the 
future would not be operated in a manner inco nsistent with Tajikistan's WTO commitments.  
Duty drawback on imported merchandise was regulated by Chapter 48 (Articles 396 to 398) of the 
Customs Code.  Asked about the refund of VAT and excise taxes on exports and Tajikistan's 
conformity with Annex 1 (Items (g) and (h)) of the SCM Agreement, the representative of Tajikistan  WT/ACC/SPEC/TJK/5/Rev.4 
 Page 59 
 
 
  said that VAT and excise tax paid at the time of importation for goods subs equently re-exported or 
incorporated in exported goods could be refunded to the amount of VAT and excise duty paid.  
He added that, if applied in the future, any export  financing or measures used to assist exports would 
comply with Tajikistan's WTO commitments and in  particular Annex 1 (Items (g) and (h)) of the 
SCM Agreement.  The procedure for submitting ref und requests was stipulated in Article 215 of the 
Tax Code.  He confirmed that the refund would not exceed the amount actually paid at the time of 
importation. 
184. His Government provided limited support for in dustrial development.  Articles 145 and 211 
of the 2004 Tax Code and Article 345 of the 2004 Customs Code included provisions for tax and 
custom duty exemptions.  These incentives were no t provided on the basis of mandatory export 
performance and were therefore, in his opinion, not pr ohibited subsidies as set out in Article 3.1(a) of 
the WTO Agreement on Subsidies and Countervailing Measures. 
185. The Ministry of Energy and Industry provide d support to the coal industry and for the 
exploration and extraction of oil and natural g as.  The budgetary allocation for the geological 
prospecting of oil and gas and for the coal indus try had amounted to 363,800 Somoni in 2002, and 
417,300 Somoni had been earmarked to be disbursed in 2003.  Of this, 150,000 Somoni had been to 
support the loss-making coal industry and to promote fuel independence.  He stressed that these 
subsidies were not contingent on local content or export performance requirements. 
186. The State budget, through the Ministry of Energy and Industry, allocated US$120,000 
annually to the State Unitary Enterprise "Zarya Vost oka" to maintain the temporarily idle facilities at 
this enterprise.  In addition, general subsidies to the mining and chemical industry had amounted to 
202,000 Somoni in the 2003 budget.  These funds  were allocated to the mining enterprises Таkobskii 
GOK Joint Stock Company (8,600 Somoni), АО Аnzobskii GOK Joint Stock Company 
(19,500 Somoni), Аdrasmanskii Joint Stock Company (85,600 Somoni), and Jamast State Unitary 
Enterprise (85,600 Somoni).  The Tajikkhimprom Joint Stock Company, a chemical enterprise, 
received a subsidy of 2,700 Somoni though the chemical industry as a whole was not presently 
subsidized through the State budget.  He confirmed th at the funds allocated to the mining enterprises 
were not contingent on local conten t or export performance requirements. WT/ACC/SPEC/TJK/5/Rev.4 
Page 60  
 
  187. The subsidies approved by the Ministry of Ener gy and Industry were allocated directly to 
each enterprise through the Central Treasury under the Ministry of Finance.  For enterprises involved 
in exploration or exploitation of mineral resources, the amount of funds transferred was adjusted to 
account for the taxes due on royalties and bonuses. 
188. Tajikistan did not operate any micro-credit or preferential loan schemes for any industrial 
sector at present.  However, his Government had provided a VAT exemption (amounting to 
US$51,345 in 2002) for the financ ial rehabilitation of the Tajik Aluminium Plant on the import of 
basic raw materials, energy and equipment used by the plant.  Tariff rebates on electricity and 
customs duties had also been provided. 
189. Noting the statement by the representative of Tajikistan that Tajikistan was not providing 
subsidies of the kind defined in Article 1.1(a)(1 )(iv) of the SCM Agreement, a Member requested 
confirmation that Tajikistan would not provide any su ch WTO-inconsistent indirect subsidies in the 
future.  The Member also sought confirmation that Tajikistan would not invoke any of the provisions 
of Articles 27, 28 or 29 of the SCM Agreement.  
190. The representative of Tajikistan confirmed that , upon accession, the following shall apply:  
(a) for purposes of applying Articles 1.2 and 2 of the WTO Agreement on Subsidies and 
Countervailing Measures, subsidies provided to St ate-owned enterprises (including State-trading 
enterprises) will be viewed as specific if, inter alia , State-owned enterprises are the predominant 
recipients of such subsidies or State-owned en terprises receive disproportionately large amounts of 
such subsidies; (b) In proceedings under Parts II,  III and V of the WTO Agreement on Subsidies and 
Countervailing Measures, when addressing subsidies,  the relevant provisions of the SCM Agreement 
shall apply; however, if there are special difficu lties in that application, the importing WTO Member 
may then use alternative methodologies for identifyi ng and measuring the subsidy benefit which take 
into account the possibility that prevailing terms and conditions in Tajikistan ma y not be available as 
appropriate benchmarks.  Where such an alternativ e methodology is used in proceedings under Part V 
of the WTO Agreement on Subsidies and Counter vailing Measures, the importing WTO Member 
shall notify the methodology to the Committee on Subsidies and Countervailing Measures.  
The Working Party took note of this commitment. 
191. The representative of Tajikistan confirmed that, from the date of accession, Tajikistan would 
not maintain subsidies which met the definition of  a prohibited subsidy, within the meaning of 
Article 3 of the WTO Agreement on Subsidies and Countervailing Measures, and did not seek transitions to provide for the elimination of all such  measures.  Further, he confirmed that any subsidy 
programme in place or established after accession within the territory of Tajikistan would be  WT/ACC/SPEC/TJK/5/Rev.4 
 Page 61 
 
 
  administered in conformity with the WTO Agre ement on Subsidies and Countervailing Measures.  
In addition, Tajikistan would provide a subsidy notification to the Committee on Subsidies and 
Countervailing Measures in accordance with Article 25 of the Agreement upon entry into force of 
Tajikistan's Protocol of Accession.  He also confir med that Tajikistan would not invoke any of the 
provisions of Articles 27, 28 and 29 of the WTO Agreement on Subsidies and Countervailing 
Measures.  The Working Party took note of these commitments. 
- Technical barriers to trade,  standards and certification 
192. The representative of Tajikistan said that a ne w Law "On Technical Regulating" had entered 
into force on 1 January 2010.  Amendments to th is new Law had been passed through Parliament on 
28 June 2011.  This Law had been prepared to bring the standards and certification regime of 
Tajikistan in conformity with the provisions of the WTO Agreement on Technical Barriers to Trade 
(TBT Agreement).  He added that a new Law No . 668 "On Standardization" of 29 December 2010, 
and a new Law No. 759 "On Conformity Assessment " of 2 August 2011 (to come into force on 
1 January 2013), had also been adopted.  With the adoption of these new Laws, several of the existing 
laws or legal acts regulating standards, technical regulations and conformity assessment procedures 
would be replaced, harmonized or amended, includ ing the Law "On Certific ation of Products and 
Services" of 13 December 1996; the Law "On Provi sion of Unified Measurements" of 15 May 1997; 
the Law "On the Protection of Consumer Rights" of 15 May 1997; and Resolution No. 97 "On Protection of Consumer Market of the Republic of Tajikistan against Poor  Quality Products" of 
16 March 1999.  He presented an action plan  in document WT/ACC/TJK/18 detailing the ongoing 
reforms in this area.  He added that, in accordance with Government Regulation No. 54 of 
12 February 2010, the system of technical regul ations, standards, conformity assessment and 
metrology was to be reformed.  Implementing (nor mative legal) acts for the new Law "On Technical 
Regulating" were also in preparation. 
193. Asked what measures had been, or would be, ta ken by Tajikistan to ensure that standards 
(as opposed to technical regulations) were no longer mandatory and that goods no longer needed to be 
certified for compliance with standards before impo rtation, the representative of Tajikistan said that, 
with the entrance into force of the new Law "O n Technical Regulations", standards had become 
voluntary.  However, in practice, a number of th em had been transformed into provisional technical 
regulations, which were compulsory and which wo uld be in place until such time as new technical 
regulations would be deve loped.  This had resulted in a reduction of the number of goods subject to 
mandatory certification, although there were still t housands of goods requiring such certification.  
As stipulated in Article 24(3) of the Law "On T echnical Regulating", new technical regulations would WT/ACC/SPEC/TJK/5/Rev.4 
Page 62  
 
  replace all existing (mandatory) standards within seven  years of the entry into force (1 January 2010) 
of the Law.  Given Tajikistan's scarce resources and expertise, the seven year period was deemed 
necessary for the development of an appropriate  number of technical regulations.  However, 
regardless of the schedule for replacing existin g mandatory standards (provisional technical 
regulations), Tajikistan would not implement the part s of its mandatory national standards that did not 
meet WTO norms for technical regulations from the date of accession. 
194. The representative of Tajikistan confirmed that pending their replacement by technical 
regulations developed in accordance with the pr ovisions of the WTO Agreement on Technical 
Barriers to Trade, national standards which containe d mandatory requirements were considered by his 
Government to be "provisional technical regulations " as that term was defined in Annex 1 of the TBT 
Agreement.  He also confirmed that from the da te of implementation of the Law "On Technical 
Regulating", but no later than the date of accession to  the WTO, all such national standards would be 
enforced only to the extent that they were consis tent with WTO provisions, and otherwise would be 
applied or enforced only in conformity with WTO provisions.  The Working Party took note of this 
commitment. 
195. Standards and certification requirements were appl ied to provide for the safety or quality of 
goods, work and services; to protect the environment, health, life, property, and labour conditions; to 
protect consumers' interests and rights; to ensure  the unity of measurements; and for defence and 
national security considerations.  He added that t echnical regulations were applied to protect human 
life and health; to prevent deceptive practices or acti ons that would mislead consumers; to protect the 
environment; and to protect animal or plant life or health. 
196. Having reviewed the Law "On Technical Regulati ng", a Member noted that Article 5.1 of the 
Law included "protection of economic interests" as  one of the objectives which was not consistent 
with the legitimate objectives for technical regulations set out in Article 2.2 of the TBT Agreement.  
Furthermore, Article 5.2 of the Law while enumera ting the basis for developing technical regulations 
appeared to have omitted the principles of non- discrimination and proportionality (avoidance of 
unnecessary obstacles to trade); and Article 13.7 of  the Law did not seem to fully follow the 
recommendation of the Code of Good Practice concer ning deviations from international standards.  
In response, the representative of Tajikistan said th at the Law "On Technical Regulating" had been 
amended on 28 June 2011 to ensure its full compliance with the TBT Agreement. 
197. At present, the Agency on Standardization, Metrology, Certificati on and Trade Inspection 
("Tajikstandart") was responsible for the preparation,  adoption and application of standards, technical 
regulations and conformity assessment procedures.  Tajikstandart had been designated as Tajikistan's  WT/ACC/SPEC/TJK/5/Rev.4 
 Page 63 
 
 
  TBT enquiry point and the agency responsible for notifications, publications and all other 
transparency-related provisions stipulated in th e TBT Agreement.  The enquiry point could be 
contacted at: 
 Agency on Standardization, Metrology, Certification and Trade Inspection 
 42/2 Nemat Karaboev Street  734018, Dushanbe, Republic of Tajikistan 
 Telephone:  +(992 37) 233 68 69 
 Fax:  +(992 37) 251 01 74  E-mail: info@standard.tj 
198. He added that the journal "Standart va Sipha t", circulated on a quarterly basis, published 
notices of proposed technical regulations and conf ormity assessment procedures.  Tajikstandart had 
also developed a website (www.standard.tj) to  disseminate information and publish notices of 
proposed standards, certification requirement s and conformity assessment procedures.  
On notifications of draft measures during th e process of developing and adopting technical 
regulations, he said that Tajikistan would comp ly with the notification requirements of the 
TBT Agreement. 
199. The representative of Tajikistan confirmed th at upon request of a WTO Member, Tajikistan 
would consult with that Member on any issue related to the preparation, adoption, or application of 
standards, technical regulations or conformity assessment procedures which might have a negative 
impact on international trade.  The Working Party took note of these commitments. 
200. In compliance with Resolution No. 97 "On Protec tion of Consumer Market of the Republic of 
Tajikistan against Poor Quality Products" of 16 March 1999 (as amended by  Government Regulation 
No. 486 of 1 October 2008), Tajikstandart had deve loped a "Nomenclature of Products and Services 
(Works) Subject to Mandatory Certification" an d procedures had been approved to certify food and 
other products brought in and out of Tajikista n.  This nomenclature had subsequently been 
harmonized with other CIS countries.  The proce dures for the importation of certified products were 
outlined in pages 53 to 54 of document WT/ACC/TJK/ 17.  The certification requirements in place for 
imported or exported food and ot her products applied equally to products for domestic trade.  
Tajikstandart issued "certificates of compliance" for the purpose of consumer protection and product 
safety, but did not apply quality controls in issuin g such certificates.  He presented a list of goods 
subject to mandatory certification (Table 12), noti ng that the list applied equally to imported and 
domestically-produced goods and that the number of  products listed had been significantly reduced.  
He added that Article 24 of the Law "On Technical  Regulating" provided for a transitory regime 
during which all current legal documents containi ng mandatory requirements (standards, sanitary WT/ACC/SPEC/TJK/5/Rev.4 
Page 64  
 
  regulations, building regulations, etc.) would be e ither converted into technical regulations or 
abolished. 
201. At present, Tajikistan applied international standards (ISO), its own national standards 
(STRT), interstate CIS standards (G ОSТ), interstate CIS standards harmonized with IS О 
(GОSТ ISО), and the standards of other countries w ith which bilateral agreements had been 
concluded, such as Belarus and Ukraine.  More than 21,500 standards had been established in 
Tajikistan; mainly interstate CIS standards (20, 500), State standards of Tajikistan (around 350), as 
well as standards based on bilateral agreements. 
202. Referring to Article 11.3 of the Law "On Sta ndardization", a Member noted that draft 
standards were provided to the public against a fee, and not free of charge.  The representative of Tajikistan replied that, in his opinion, the TBT Agre ement did not prohibit the collection of a fee for 
draft standards.  He held the view that Article 11. 3 reflected the provisions of Item M of the Code of 
Good Practice.  
203. Tajikstandart represented Tajikistan in in ternational and regional standardization 
organizations.  Tajikistan had signed the CIS Agr eement on coordinated policy in Standardization, 
Metrology and Certification of 13 March 1992, as well as the Protocol of 20 June 2000 on changes 
and amendments to this Agreement.  Tajikista n was a member of the CIS Interstate Council on 
Standardization, Metrology and Certifi cation.  Interstate CIS standards (G ОSТ) were developed by an 
Intergovernmental Council comprising representati ves of the Member-States, and approved and 
registered in compliance with the 1992 CIS Agr eement, as amended in 2000.  Article 1 of this 
Agreement envisaged the harmonization of the new GOST requirements with in ternational, regional 
and leading national standards.  The level of su ch harmonization had reached 45 per cent by 2010.  
In response to specific questions, he confirmed th at the signatories to the CIS Agreement were not 
required to adopt CIS standards as technical regulations , and that interested parties were accorded the 
opportunity to comment on draft standards. 
204. The representative of Tajikistan said that his Government had concl uded ten international 
agreements regarding standards, technical re gulations, conformity assessment and accreditation 
procedures.  He stated that if an international agreement signed and ratified by Tajikistan stipulated 
rules other than those contained in its national legisl ation, then the rules of the international agreement 
would prevail.  Tajikistan's TBT-related interna tional agreements are enumerated in Table 13.   WT/ACC/SPEC/TJK/5/Rev.4 
 Page 65 
 
 
  205. Asked about Tajikistan's accepta nce of conformity assessment procedures in the absence of 
mutual recognition agreements, he said that Article 16 (paragraphs 1 and 2) of the Law "On Technical 
Regulating" provided for the recognition of the r esults of conformity assessment and conformity 
marks in accordance with procedures establis hed by the Government of Tajikistan. 
206. Fees for certification were based on Document RD 50-002-2002 of the Ministry of Economy 
and Trade on "Standards of labour output ratio and order of work payment on verification and 
calibration of medium of measurement, standard ization and certification of products, services and 
accreditation of testing units".  He added that Ta jikistan no longer differentiated between domestic 
and imported products in levying fees for standa rds, certification and conformity assessment.  
He stated that all fees for certification would be  brought into compliance with the national treatment 
principle upon accession.  The Law "On Technical Re gulating" stipulated the principle of equal 
treatment.  Fees for certification were charged on an MFN basis.  Recognition procedures were 
applied instead of certification procedures in cases where mutual recognition agreements existed. 
207. The representative of Tajikistan further confirme d that, from the date of accession, Tajikistan 
would use relevant guides or recommendations, deve loped in accordance with the Decision of the 
Committee "On Principles for the Development of International Standards, Guides and 
Recommendations" with relation to Articles 2, 5 a nd Annex 3 of the Agreement, as the basis for 
conformity assessment procedures in accordance with Article 5.4 of the TBT Agreement.  In addition, 
pursuant to Article 6.1 of the TBT Agreement, Tajik istan would accept, whenever possible, the results 
of conformity assessment procedures in other Memb ers, even when those procedures differed from its 
own, provided Tajikistan was satisfied that those pr ocedures offered an assurance of conformity with 
applicable technical regulations or standards equivalent to its own pro cedures.  To this end, Tajikistan 
would amend its laws and regulations to ensure  that, from the date of accession, its conformity 
assessment procedures reflected options for achievi ng confidence in the technical competence of 
bodies located in the territory of other WTO Memb ers to perform conformity assessment and have 
their results accepted by Tajik authorities.  Such  options would include:  the conclusion of an 
agreement with a conformity assessment body in  another Member (e.g., accreditation bodies; 
certification bodies, laboratories); acceptance of the results of conformity assessment procedures 
within international product testing and certificati on systems of which Tajikistan is a participant; the 
acceptance and non-discriminatory consideration of  applications for accreditation from conformity 
assessment bodies located in other WTO Members and the acceptance of conformity assessment 
results from conformity assessment bodies recognized by Tajikistan; and other means of recognition 
of equivalent procedures.  The Workin g Party took note of these commitments. WT/ACC/SPEC/TJK/5/Rev.4 
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  208. Responding to specific questions, the representative of Tajikistan added that the functions of 
"Tajikstandart" related to standard ization and technical regulation would be separated with the entry 
into force of the Law "On Technical Regulating".  A national standardization body would be created, 
charged with the development of standards.  The bo dy would adhere to the Code of Good Practice.  
Draft standards would be developed by minist ries and technical committees and submitted to the 
standardization body for approval.  An "Authori zed Body for Technical Regulation" would be 
established within the Ministry of Economic Devel opment and Trade.  The authorized body would be 
responsible for policy development and implementati on issues in the area of technical regulation.  
The authorized body would cooperate closely with the national standardization body, in particular 
with its technical committees.  Procedures provi ding for the recognition of conformity assessment 
results performed outside of Tajik istan would also be established. 
209. The representative of Tajikistan confirmed that, from the date of accession, Tajikistan would 
not use standards, technical regulations or conf ormity assessment procedures in a manner that would 
be restrictive to international trade, prohibitive to  imports, and discriminatory of individual exporters 
and suppliers, and that Tajikistan would ensure that  standards and technical regulations apply equally 
and in a non-discriminatory fashion to dom estic products and to products imported from 
WTO Members, CIS countries and non-CIS countries alike.  In addition, from the date of accession, Tajikistan would prepare, adopt, and apply standa rds and technical regulations and conformity 
assessment procedures only in conformity with the TBT Agreement.  The Working Party took note of 
these commitments. 
- Sanitary and phytosanitary measures 
210. The representative of Tajikistan said that Artic le 12 of the Law "On Government Regulation 
of Foreign Trade Activity" of 3 September 1999 stipulated that imported goods had to comply with the established technical, pharmacological, sanitary , veterinary, phytosanitary and ecological 
standards and requirements of Tajikistan. 
211. Tajikistan was a Member of the World Organization of Animal Health (OIE), the 
WHO Codex Alimentarius Commission, the Interna tional Plant Protection Convention (IPPC), the 
CIS and Euro Asian Economic Community Inter governmental Veterinary Council, and was 
considering joining the European Organization for th e Protection and Quarantine of Plants.  Tajikistan 
applied FAO standards for "Safe and/or Harmless Fodders and F odders Additives" and cooperated 
with the FAO on veterinary matters.  In view of Tajikistan's membership of the OIE (since 1993), 
Codex and the IPPC (since October 2010), his Gove rnment was taking steps to harmonize Tajikistan's 
legislation on food safety, animal and plant health w ith international standards.  Tajikistan would only  WT/ACC/SPEC/TJK/5/Rev.4 
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  use standards different from those of the OIE,  IPPC and the Codex Alimentarius Commission 
pursuant to the objectives and conditions stipulated  in Article 2, paragraphs 1 and 2 of the 
WTO Agreement on the Application of Sanitary  and Phytosanitary Measures (SPS Agreement). 
212. The representative of Tajikistan said that the Mi nistry of Health was responsible for human 
health and food safety.  Human health regulati ons were based on Law No. 419 "On Protection of 
Health of the Population" of 15 May 1997.  As for sanitary measures, the Ministry of Health had been 
setting medical and biological norms or certificat ions on hygiene for certain imported consumer 
goods, including foodstuffs, medications, chemicals,  raw materials and minerals in accordance with 
the Law "On State Sanitary Inspection" of 20 July 1994.  This Law had been revoked and replaced by 
Law No. 49 "On Provision of Sanitary Epidemiological Security of the Population" of 8 December 2003, which regulated the sanitary inspection of imports in Articles 14, 15, 39 to 41. 
213. The representative of Tajikistan added that food  quality, safety, labelling and packaging were 
regulated by Law No. 54 "On the Quality and Safe ty of Food Products" of 10 May 2002.  Foodstuff 
could not be sold if it was of poor quality, suspected  to be counterfeit, did not include the prescribed 
marks or labelling information, if its shelf life had expired, or if it did not meet the applicable 
standards/technical regulations.  Under the pr ovisions of the Law "On Providing Sanitary 
Epidemiological Safety of the Population", foodstuffs  were subject to epidemiological examination in 
accordance with a list established by the Ministry of Health (once adopted, this list would be available 
from www.health.tj).  Pursuant to the Law "On Cert ification of Goods and Services", foodstuffs were 
also subject to mandatory certification in accordance  with a list issued by the Government (available 
on www.standard.tj).  However, the provisions of th is Law would be abolished with the adoption of 
the new Law "On Conformity Assessment", which would come into effect on 1 January 2013.  
In response to a specific question, he said that Taji kistan did not have legislation pertaining to the 
circulation and mandatory labelling of genetically modified products.   
214. In response to specific queries concerning Law No. 54 "On the Quality and Safety of Food 
Products" of 10 May 2002, the representative of Ta jikistan said that this Law did not specify any 
mandatory requirements for food quality such as mois ture content, appearance or amount of weed 
seed.  For instance, determination of how much weed seed would cause a shipment of grain to be 
rejected was made based on IPPC standards.  Any quantity of weed detected would cause the 
importation of the entire shipment to be prohibited and the grain to be returned or destroyed.  
In response to a Member noting that Article 2 of the Law did not contain references to pathogens, 
mycotoxins, or contaminants with respect to food s, he said that maximum residue levels for these 
chemicals were being developed.  These maximum residue levels would be based on the relevant WT/ACC/SPEC/TJK/5/Rev.4 
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  international standards, recommendations and gu idelines, or Tajikistan would provide a risk 
assessment and scientific justification as to why its standards were more stringent than the 
international standard.  Concerning the provisions of Article 4, he said that Tajikistan would take into 
consideration CODEX STAN 1-1985 when developing practices on date marking for pre-packaged 
foods.  Pursuant to Article 10, new food products , materials and articles - i.e., those manufactured 
locally or imported into Tajikistan for the first time - were subject to State registration.  Registration 
was non-automatic and was performed by the authorized State bodies on sanitary-epidemiological 
control and veterinary control in accordance with G overnment regulations.  State registration involved 
the examination of documentation related to regulatory compliance, including test results 
(as necessary), provided by the manufacturer or supplie r.  Applications were processed within three 
days for perishables, and 30 days for other food prod ucts.  The food/materials/articles were entered in 
the State Register of Food Materials and Products.  Ce rtificates of registration were issued for items 
included in the Register.  The certificate entitled the holder to manufacture, import or distribute the item throughout the territory of Tajikistan.  Each it em had to be registered separately.  Registration 
was valid for no less than five years.  The f ee, based on the processing costs, was 145.30 Somoni 
(US$33).  The procedures were the same for im ported and domestic products.  Concerning the 
provisions of Article 17, he said that the use of fodder supplements, animal growth stimulators, 
including hormones, pharmaceuticals, pesticides, an d agrichemicals was allowed in the manufacturing 
of food.  However, the use of certain types of pharmaceuticals, pesticides, agrichemicals and other 
substances harmful to human health was not allo wed in the manufacturing of food intended for 
children and adults requiring special care.  Asked ab out the provisions contained in Article 17, which 
enabled officials at the border to deny entry of ship ments that did not meet Tajikistan's safety criteria, 
he said that entry would be denied only to the part icular shipment of concern and that the importer 
(exporter) had the right to appeal such a decision.   He added that food additives were regulated 
pursuant to Law No. 54 "On the Quality and Safe ty of Food Products" of 10 May 2002 and Law 
No. 49 "On Providing Sanitary Epidemiological Safety of the Population" of 8 December 2003.  Food additives could only be imported,  marketed or used if they were certified by the State Service on 
Sanitary-Epidemiological Surveillance to comply with the applicable rules. 
215. Noting that Tajikistan's zero tolerance on weed s eeds in grain for consumption appeared to be 
more restrictive than necessary, a Member request ed further information concerning Tajikistan's 
capacity to differentiate between viable and non-viable seeds and the recognition of mitigation 
methods.  In response, the representative of Tajikis tan said that, in his view, zero tolerance on weed 
seeds in grain for consumption was not overly rest rictive as it was only applicable to a limited 
number (12) of weed species, which were either (i) not present on the territory of Tajikistan 
(Ambrosia artemisiifolia L; Ambr osia trifida L; Ambrosia psilostachya DC; Helianthus ciliaris DC;  WT/ACC/SPEC/TJK/5/Rev.4 
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  Helianthus califomicus D.C; Solanum triflorum L; Sol anum carolinense L; Striga (sp. sp.); Cenchrus 
Pauciflorus Benth) ; or (ii) had limited occurrence (Acropthon repens (L.) DC; Cuscuta campestris 
Juncker; Cuscuta monogyna Vahl) .  Tajikistan did not apply any method for differentiating between 
viable and non-viable weed seeds.  Mitigation methods  were also not applied.  He stated that there 
were no other prohibitions that impacted trade in plant products, such as grain.  
216. The representative of Tajikistan said that the State Veterinary Control Service under the 
Ministry of Agriculture was responsible for measures  related to animal health .  A new Veterinary Law 
No. 674 of 29 December 2010, as well as Decree No . 182 of 3 April 2007, regulated veterinary 
services and related measures, entitlements or  responsibilities of animal owners, quarantine 
procedures and other institutional or legal issues re lated to the veterinary services.  Tajikistan was a 
Member of the OIE and, in his view, its legisla tion in this area complied with the SPS Agreement and 
other international rules and disciplines (Veterin ary and Sanitary Codes, Paris 2000 and 2003).  
Tajikistan would continue to align its policies for live animals and animal products with the 
recommendations put forward by the OIE and intern ational standard setting bodies.  For instance, 
Tajikistan had amended the Veterinary Law to introduce a more flexible system for animal 
identification, which would allow animals to be id entified by a variety of means (e.g. micro-chip, 
ear-labels) in addition to the individual personal passport. 
217. The representative of Tajikistan added that, in accordance with Article 6 of the Veterinary 
Law, when assessing hazards to life and health of animals and humans, and when developing and 
adopting SPS measures, the competent authority had to take into account inter alia  the disease status 
of specific areas (prevalence of specific diseases, existence of low occurrence or disease-free areas), 
rather than the status of the country.  Live anim als and animal products were subject to mandatory 
veterinary inspection at the border crossing points pursuant to the Veterinary Law.  Veterinary 
certificates for animals and animal products were i ssued by the Veterinary Service under the Ministry 
of Agriculture (Table 14).  Information on the vete rinary-sanitary requirements and the veterinary 
certificate for the importation of meat and poultry products was provided in Annexes 1, 2 and 3 of 
document WT/ACC/TJK/17.  The main criterion to  approve/deny veterinary certificates was the 
epizootic status or the prevalence of diseases ( listed in Table 16(b)) in the exporting country.  
The Veterinary Service verified the status of the exporting country primarily on the basis of OIE 
periodicals.  Refusals to issue a permit could be appeal ed to the superior body of the State Veterinary 
Service or to the courts.  The bodies responsible fo r border control were guide d by the International 
Convention on Coordination of Border Cargo Cont rol Terms of 21 October 1982.  In reply to a 
specific question, he said that the State Veterina ry Service did not have a documented methodology 
for conducting a pest risk analysis (PRA) that woul d be available to the public.  Completed PRAs WT/ACC/SPEC/TJK/5/Rev.4 
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  were not published and were not publ ically available.  He confirme d, however, that PRAs would be 
available to Members and that Tajikistan woul d apply the IPPC methodology for conducting PRAs. 
Table 14:  List of Goods Subject to Veterinary Certificate 
CC FEA Commodity Description Type of Certificate 
01 Live animals Veteri nary certificate No. 5a 
14 Vegetal products for animals Veterinary certificate No. 5b 
05 Pedigree materials (sperm, embryos, incubative 
materials, caviar, etc.) Veterinary certificate No. 5c 
04, 01 Milk and dairy products Veterinary certificate No. 5d 
02, 01 Meat and meat products,  including meat of livestock 
and wild animals Veterinary certificate No. 5e 
05 Animal stocks  Vete rinary certificate No. 5f 
 
218. In response to questions concerning Tajikistan' s requirements on veterinary drugs and animal 
feeds, the representative of Tajikistan said that th e key Laws regulating State control and supervision 
in this area included the Veterinary Law, the Law "On Medicaments and Pharmaceutical Activities" 
and the Law "On Certification of Specific Activities" .  Information on State registration procedures 
applicable to veterinary drugs and an imal feeds is provided in Table 15. 
219. With regard to phytosanitary measures, th e representative of Tajikistan said that the 
Phytosanitary and Quarantine Servi ce (formerly the Service of the St ate Inspectorate on Phytosanitary 
and Plants Quarantine) under the Ministry of Agricu lture was the agency responsible for controls and 
measures related to plant quarantine, effected pursuant to Law No. 498 "On Plant Quarantine" of 
26 March 2009 (replacing Law No. 25 "On Plant Quaran tine" of 12 May 2001).  He said that the new 
Plant Quarantine Law had been adopted  to comply with WTO requirements.   Draft legislation 
specifying import requirements was being devel oped.  Asked about Tajikistan's phytosanitary 
certification system and border plant quarantine inspection measures for imported or transiting 
commodities, the representative of Tajikistan said th at a list of quarantine pests and diseases had been 
established (Table 16(a)).  This list was available to  any interested party at all border crossings and 
any changes to the list would be reflected on the we bsite of the Phytosanitary and Quarantine Service 
(www.fitosanitariya.tj/ru).  Phytosanitary certificates  were issued when examinations confirmed the 
absence of objects requiring quarantine.  For goods in  transit, the examination covered the transport 
means as well as exterior examination of the cargo.  In reply to a specific question, he said that 
Tajikistan allowed fumigation with  aluminium phosphide ("Katfos"), upon request, or if the imported 
plant was suspected of being infested.  Methyl  bromide was not used as a fumigation agent 
since 2000.  Other acceptable treat ments, such as cold treatments and irradiation, were also 
recognized, but were not applied in Tajikistan.  He added that Tajikistan had no specific standards 
regulating pesticide residues in imported food, but would continue to introduce Codex Alimentarius  WT/ACC/SPEC/TJK/5/Rev.4 
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  standards, including the list of internationa lly recognized pesticide Maximum Residue 
Limits (MRLs).  Tajikistan intended to finalize this process by 2013.  He added that, as a member of 
the IPPC, Tajikistan was implementing all of its recommendations.  To this end, Tajikistan had 
prepared amendments to the Law "On Plant Qu arantine".  On the basis of these amendments, 
Tajikistan would also develop rele vant implementing regulations that  would bring national practices 
in line with IPPC recommendations by the end of 2012. 
220. Tajik institutions responsible for control, in spection and approval procedures in accordance 
with Annex C of the SPS Agreement were the Agency  of Standardization, Metrology, Certification 
and Trade Inspection (Tajikstandart); the Sanitary and Epidemiologic Inspectorate 
(for pharmaceutical and medical products); the Committee for Protection of the Environment; the Veterinary Service; the Phytosanitary and Qu arantine Service; and the State Agency for Plant 
Protection and Agricultural Chemization.  Asked to clarify the division of responsibilities between the 
agencies in charge of phytosanitary matters, he  said that the Committee for Protection of the 
Environment was responsible for the protection and rational use of natural resources, including plants 
of a forestry nature, while they were still part  of the natural environment (i.e. "living").  
The Phytosanitary and Quarantine Service was the le ad agency responsible for quarantine control and 
laboratory analysis of imported and exported plants and goods of plant origin (including lumber, logs and wood chips), as well as any other matter related to international trad e in such goods.  In the area 
of pest management, the State Agency for Plant Protection and Agricultura l Chemization cooperated 
with the State Unitary Enterprise "Fight Against Lo custs" to develop short and long-term forecasts in 
relation to the spread of locusts.  It also iden tified - and developed the means to fight - disease 
causative agents and pests.  No other agencies we re responsible for phytosanitary matters.   
221. The representative of Tajikistan said that, as per the checklist submitted by Tajikistan in 
document WT/ACC/TJK/9, his Government did not intend to introduce any new standards, animal 
health and food safety regulations, which did not comply with the SPS Agreement.  Provisions and 
basic principles of the SPS Agreement which at pr esent were not specifically or fully covered by 
domestic legislation in Tajikistan included (i) the transparency requirements and the establishment of 
a single enquiry point (Article 7 and Annex B of th e SPS Agreement); (ii) regulations to be based on 
science (Articles 2.2, 3.3 and 5.2 of the SPS Agreement); (iii) equivalence (Article 4 of the 
SPS Agreement); (iv) risk assessment (Article 5.1, 5.2 and 5.3 of the SPS Agreement); and 
(v) provisions concerning regional conditions (A rticle 6 and Annex A of the SPS Agreement).  
Tajikistan had adopted Law No. 456 "On Plant Prot ection" of 4 October 2011, as well as Law No. 787 
of 26 December 2011, which had amended Law No . 498 "On Plant Quarantine" of 26 March 2009.  
In addition, his Government had amended the La ws "On the Quality and Safety of Food Products" WT/ACC/SPEC/TJK/5/Rev.4 
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  (with technical assistance from the FAO) and "On Provision of Sanitary-Epidemiological Security of 
the Population", and had adopted an SPS- compliant Law "On Plant Protection".   
222. Concerning equivalence, he said that the new Veterinary Law (Article 9) had introduced 
equivalence provisions that, in his view, complied w ith Article 4 of the SPS Agreement.  He added 
that other SPS-related legislati on would be amended to meet the requirements of Article 4 of the 
SPS Agreement.  The bodies responsible for equivale nce would be the State Veterinary Service and 
the Department for Veterinary Border and Transport Control. 
223. On risk assessment, he said that there were no prescribed legal procedures for risk assessment 
in the area of food safety.  However, as a member  of Codex Alimentarius, Tajikistan would ensure 
that any independent risk assessment for food safet y would be in full compliance with international 
norms and guidelines.  The methodology and criteria to  assess risk and to determine whether a plant 
or animal pest or disease was no-risk, low-risk, c ontrolled-risk or high-risk was monitoring by the 
relevant agencies.  The responsible authorities we re the State Phytosanitary and Quarantine Service 
and the State Veterinary Service for plant and animal  pests or diseases, respectively.  The Committee 
for the Protection of the Environment was responsible  for the assessment of risks related to pesticides. 
224. Asked to describe the procedure for importa tion of certified products, the representative of 
Tajikistan said that process of assessment of confor mity with mandatory requirements (certification) 
was aimed at determining that the goods intende d for importation met the mandatory requirements 
prior to importation.  Conformity assessment (certi fication) was limited in time to seven days, or 
two days (for perishable goods) from the moment th e goods appeared at the border.  This time limit 
did not refer to the validity of the phytosanitary cer tificate.  He confirmed that a certificate from the 
central competent authority of the exporting country  was acceptable, as long as there was a bilateral 
agreement on mutual recognition of results of conformity assessment between Tajikistan and the 
exporting country. 
225. A Member urged Tajikistan to establish laws or  procedures providing for prior publication of 
proposed SPS measures, notification to the WT O, and reasonable timeframes for comments from 
Members. 
226. In response, the representative of Tajikistan  said that work was underway to address the 
notification and transparency obligations of the SPS Agreement.  Pursuant to Article 4 (Item 2) of 
Law No. 56 "On Normative Legal Acts " of 25 February 2009, draft le gal acts could be made available 
for public review, and the comments received could be  reviewed and taken into consideration during 
finalization of the draft.  Although the line ministri es were not legally obliged to disseminate draft  WT/ACC/SPEC/TJK/5/Rev.4 
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  SPS legislation, some ministries and departments presented drafts through websites, bulletins and 
periodicals or in round-table discussions.  For instan ce, the State Veterinary Service made information 
on animal health requirements available in the Veterinary Journal (published quarterly) and 
information on legislation relating to the importati on/exportation of goods subject to veterinary 
control on the website of the Association of Veterinaries (www.tva.tj).  For its part, the Phytosanitary and Plant Quarantine Service maintained a website  - www.fitosanitariya.tj - containing copies of all 
legislation pertaining to the importa tion/exportation of goods subject to veterinary control.  He added 
that his Government had set up a single enquiry and notification point within the Ministry of Agriculture (Order No. 133 of 5 October 2010) which had been fully operational since the end of 2010.  The enquiry and notification point could be contacted at: 
 Ministry of Agriculture of the Republic of Tajikistan 
 44 Rudaki Avenue  734025, Dushanbe, Republic of Tajikistan  Telephone:  +(992 37) 221 15 96  Fax:  +(992 37) 221 16 28 
 E-mail:  saidnuriddin-84@mail.ru 
227. Concerning Tajikistan's position with respect to high/low path avian influenza virus in 
imported poultry and poultry products and in relation to Bovine Spongiform Encephalopathy (BSE) in beef and live cattle exports, he said that OIE guidance was followed for importation from countries on the basis of the status of a country, zone or compartment.  In the past, imports of poultry from 
countries where avian influenza had been detected ha d been temporarily prohibited.  However, this 
practice had been abolished.  In the case of outbreak  of avian influenza, Tajikistan would follow OIE 
recommendations.  He added that Tajikistan did no t differentiate between high path and low path 
avian influenza.  He confirmed that Tajikistan did not prohibit the importation of poultry from any 
country.  Concerning BSE, he said that no cases of B SE had been identified in Tajikistan and that no 
policy measures were in place with respect to this  disease.  OIE would be notified and its guidelines 
would be followed in the event of an outbreak of BSE. 
228. A Member noted that Tajikistan's import requi rements for meat and poultry products were not 
always in line with the recommendations of the OIE po inting, for instance, to Tajikistan's treatment of 
meat and meat products subject to defrosting in the course of the storage period; meat and meat 
products with salmonella or other activators of ba cterial infections; or meat containing preserving 
agents.  Tajikistan was asked to consider aligning its requirements with international standards.  It was 
also noted that Tajikistan was banning imports of pr oducts treated with bio stimulators, antibiotics and 
hormones, and that similar bans had been found in consistent with the SPS Agreement.  Tajikistan was 
requested to remove this ban upon accession unless it wa s able to demonstrate the compliance of this WT/ACC/SPEC/TJK/5/Rev.4 
Page 74  
 
  measure with WTO Agreements.  Tajikistan was also  asked to reconsider its ban on the import of 
poultry meat with dark pigmentation.  In addition, Tajikistan was asked to repeal the prior permission 
requirement affecting the import of meat and meat products. 
229. The representative of Tajikistan replied that Tajikistan would amend its requirements in 
accordance with international practice.  He poi nted to the new Veterinary Law No. 674 of 
29 December 2010, which provided for the developmen t and adoption of veteri nary-sanitary measures 
taking into consideration scientific data, interna tional standards, instructions and recommendations, 
based on the risk assessment and implementati on of methodology develo ped by international 
organizations, including the OIE.  The Veterinary Authority was developing a list of microbiological, 
chemical-toxicological and radiological indicators for poultry and red meat.  Concerning the prohibition on importation of meat containing preserving agents, he said that Tajikistan was 
considering introducing amendments to its legislati on to eliminate this provision.  The import ban on 
bio stimulators, antibiotics and hormones had been based on the Terrestrial Animal Health Code of 
the OIE.  However, this ban had been abolished through amendments of the relevant legislation.  
Thus, all applicable veterinary measures regulating the importation of products  with bio stimulators, 
antibiotics and hormones had been aligned with the relevant international standards and would be 
applied in accordance with WTO rules and best inte rnational practices.  He added that the import ban 
on poultry meat with dark pigmentation had also been abolished.  Tajikistan also planned to 
reconsider the prior permission requirement upon WTO accession. 
230. The representative of Tajikistan confirmed th at, from the date of accession to the WTO, 
Tajikistan would base all of its SPS measures on the Codex Alimentarius, OIE and IPPC standards, 
guidelines and recommendations in accordance with the requirements of the SPS Agreement.  
The Working Party took note of this commitment. 
231. The representative of Tajikistan confirmed that  from the date of accession Tajikistan would 
apply all its sanitary and phytosanitary measures in conformity with the requirements of the 
WTO Agreement, including the Agreements on the Application of Sanitary and Phytosanitary Measures (SPS Agreement) and Import Licensing Pro cedures, without recourse to any transitional 
arrangements.  He further confirmed that, from th e date of accession, all of Tajikistan's existing 
sanitary and phytosanitary measures, including regu lations, orders, decrees and other measures that 
directly or indirectly affect international trade in agricultural products would be applied in conformity 
with the provisions of the SPS Agreement.  In pa rticular, SPS measures would be applied only to the 
extent necessary to protect human, animal, or pl ant life or health and would not be more trade 
restrictive than required to achieve the appropria te level of protection applied in Tajikistan.   WT/ACC/SPEC/TJK/5/Rev.4 
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  SPS measures would not arbitrarily or unjustifiably discriminate between Members where identical or 
similar conditions prevail, including between the terr itory of Tajikistan and that of other Members.  
Tajikistan would ensure that from the date of a ccession its criteria for granting import permission or 
securing the required certification for imported ag ricultural products would be published and 
publically available to Members and exporters.  He  confirmed that sanitary, phytosanitary, and other 
certification requirements in Tajikistan would be administered in a transparent and expeditious 
manner, and that Tajikistan would consult with WTO Members, upon request, concerning the effect 
of its requirements on trade with a view to resolv ing issues that Members raised.  The Working Party 
took note of these commitments. 
- Trade-related investment measures  
232. The representative of Tajikistan said that his Government did not apply any investment 
measures that did not comply with the rules and disciplines of the WTO Agreement on Trade-Related 
Investment Measures. 
233. The representative of Tajikistan confirmed that  from the date of accession, Tajikistan would 
apply its investment regime in compliance with  the WTO Agreement, including the WTO Agreement 
on Trade-Related Investment Measures (TRIMs Ag reement), and would apply the TRIMs Agreement 
from the date of accession without recourse to any transition period in a non-discriminatory manner - 
to imports from all WTO Member s and to domestically produced goods.  The Working Party took 
note of this commitment. 
- Free zones, special economic areas 
234. The representative of Tajikistan said that work was underway to develop the necessary 
infrastructure and legal framework for free zones or fr ee economic zones in Tajikistan.  To this end, a 
new Law No. 700 "On Free Economic Zones" had been  adopted on 25 March 2011.  Free zones or 
free economic zones had been established in "Da ngara", "Ishkoshim", "Pyang" and "Sughd" pursuant 
to Government Regulations No. 227 of 2 May 2008 and No. 74 of 2 Fe bruary 2009.  At present, only 
the latter of these four zones - "Sughd" - was opera tional, while the other three were still being 
established.  The main purpose of the four free economic zones was to (i) provide conditions for 
attracting investment, new technologies, and manage ment skills; (ii) build modern infrastructure; 
(iii) reduce unemployment; and (iv) improve the supply of goods to the market.   
235. Free zones or free economic zones were defined as a detached territory within the territory of 
Tajikistan, the perimeter of which was considered th e customs border of Tajikistan.  Pursuant to Law WT/ACC/SPEC/TJK/5/Rev.4 
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  No. 700 "On Free Economic Zones" of 25 March 2011,  any activity not prohibited by the legislation 
of Tajikistan could be performed in the free economi c zones.  The Government would have the power 
to establish priorities and the list of prohibited activit ies.  In addition, a number of specific prohibited 
activities were identified in Resolution No. 1146 of 20 October 2008 (FEZ "Sughd"); No. 1147 of 
29 October 2008 (FEZ "Pyang"); and No. 1545 of 20 January 2010 (FEZ "Ishkoshim" and 
"Dangara").  These activities were banned for national security reasons and included the 
(i) production, processing, storage, sale of narco tics drugs, psychotropic substances and precursors; 
(ii) production, processing, storage, disinfection,  sale of hazardous and radioactive materials; 
(iii) economic and commercial activities related to security and national defence, as well as 
production, processing, storage and sale of wea pons, ammunition, explosives, narcotics and 
psychotropic substances; (iv) import on the terr itory of FEZ of narcotic drugs, psychotropic 
substances, weapons, ammunition and other goods, the sale and transportation of which was restricted 
in Tajikistan; and (v) treatment of aggressive forms of mental illness and infectious diseases. 
236. Goods imported or exported from such zones were  not subject to customs duties and internal 
taxes.  However, pursuant to Article 270.1 of th e Customs Code, goods produced in free zones or free 
economic zones would be subject to normal tariffs,  taxes and other customs requirements if sold 
elsewhere in Tajikistan.  This was equally true  for inputs imported from abroad used in processing 
goods that were ultimately sold elsewhere in Tajik istan.  He confirmed that WTO provisions would 
apply within the territory of any free economic zon es established in Tajikistan, and that importers and 
exporters in these zones would have recourse to admi nistrative and judicial appeals on the same basis 
as elsewhere in Tajikistan.  Asked to confirm that the right of firms to establish and operate in free 
zones or special economic areas did not depend on export performance, trade balancing or local 
content requirements, he said that Law No. 700 "On Free Economic Zones" of 25 March 2011 defined 
the conditions for firms to establish and operate in the free economic zones and ensured that the right 
of firms to establish and operate in free zones or  special economic areas did not depend on export 
performance, trade balancing or local content requirements. 
237. The new Law "On Free Economic Zones" entitled all natural or legal persons, foreign or 
domestic, to operate and es tablish enterprises within the zone.  Any activity not explicitly prohibited 
by the law would be permitted in the zone for a pe riod of 50 years.  The benefits accorded to domestic 
and foreign operators, included:  tax breaks (ex cept on social contribution payments for employees 
and personal income tax); import duty relief (excep t for the customs declaration fee) for goods 
imported that were used for export or consumpti on within the zone; protection from confiscation, 
requisition or nationalization and from "trade policy measures"; access to foreign currency without 
restrictions; the right to transfer profits or fore ign currency receipts from operations within the zone;  WT/ACC/SPEC/TJK/5/Rev.4 
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  and a simplified regime for foreigners entering, st aying or departing from the zone.  He confirmed 
that all benefits provided within the economic zones were applicable only to goods that were 
consumed within the zone or ultimately exported. 
238. According to the Customs Code, licenses a nd customs charges for establishing a customs 
warehouse, a duty-free shop, a free warehouse and a temporary warehouse had been eliminated.  
However, registration requirements  applied to legal persons in th eir capacity as owners of warehouses 
of temporary storage, customs warehouses, duty -free shops and customs brokers (representatives).  
No fees were charged for the registration.  Howeve r, as set out in Article 384.1 of the Customs Code, 
if necessary, activities could only be undertaken upon payment of a security deposit or a guarantee. 
239. The representative of Tajikistan confirmed that from the date of accession any free zones or 
other special economic zones in Tajikistan would be  established, maintained and administered in 
conformity with the provisions of the WTO Ag reement, including the WTO Agreement on Subsidies 
and Countervailing Measures and the WTO Agreement on Trade-Related Investment Measures, and that Tajikistan would apply the provisions of the WT O Agreement in all of its free zones or special 
economic zones.  He further confirmed that the righ t of firms to register and operate in these zones 
would not be subject to export performance, trade ba lancing, or local content criteria requirements.  
In addition, goods imported into the zones under provisions that exempt imports from customs duties 
and certain taxes which were then re leased to the rest of the customs territory of Tajikistan, would be 
subject to those duties and taxes and customs fo rmalities when entering the rest of the customs 
territory of Tajikistan.  If those imported goods were reprocessed within the territory of the free zones 
or other special economic zones, the duties and taxes for those goods were to be paid when the final 
products would be entering the rest of the customs territory of Tajikistan.  The Working Party took 
note of these commitments. 
- Government-mandated barter and counter-trade  
240. The representative of Tajikistan said that Tajikis tan did not engage in Government-mandated 
counter-trade or barter.  He noted that the Tajik Aluminium Plant bartered primary aluminium for raw 
materials and production equipment and that the volume of this trade was determined by the Ministry 
of Economy and Trade and his Government.  He c onfirmed that the Tajik Aluminium Plant was not 
subject to any import substitution or export performance requirements. WT/ACC/SPEC/TJK/5/Rev.4 
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  - Government procurement 
241. The representative of Tajikistan said that Law No. 168 of 3 March 2006 - which had 
abolished and replaced Law No. 511 "On Government Procurement of Goods, Works and Services" 
of 12 December 1997 - regulated government procur ement procedures and practices.  This Law had 
been drafted taking fully into account the UNCITRAL (UN Commission on International Trade Law) model law.  Enhancing participation and compe tition among domestic and fo reign suppliers was one 
of the main objectives of the existing government  procurement legislation.  The new Law had 
removed the previously existing restrictions on the participation of foreign suppliers and stipulated 
equal opportunities for domestic and foreign supplier s to participate in government procurement.  
Article 9 of this Law identified the "buying orga nizations-participants in government procurement", 
namely (i) budget funded organizations, State aut horities and enterprises; (ii) utility organizations 
funded by the local budget; (iii) local authorities; (iv) funds having specific purpose and established 
using State assets; (v) joint stock companies and jo int enterprises where the State had more than 
50 per cent of stock or founding capital; and (vi) St ate-owned banks performing internal procurement. 
242. Tajikistan had established a State procuremen t agency under the Ministry of Economy and 
Trade, responsible for government procurement since 2001.  The State procurement agency 
performed its activities in accordance with domestic  law, and the recommendations, norms, legal 
documents or standards of UNCITRAL, the Wo rld Bank, and the International Development 
Association. 
243. The procedures for government procurement were  initiated by a Government body or entity 
submitting a request, including the nomenclature and pr ocurement conditions, to the authorized State 
procurement agency.  The authorized agency, join tly with the concerned Government ministries, 
would then set up a tender commission and invite the participation of interested parties in a tender 
through the mass media, i.e. national television a nd radio, and printed media.  Open competitive 
bidding was the main method used for tenders.  A minimum of three participants was required for 
a quorum.  The same quorum was envisaged for procurement in a two-stage bidding method.  The authorized State procurement agency also used  alternative procurement methods such as requests 
for proposals, requests for quotations and single source procurement.  The procurement method 
chosen depended on factors and criteria such as th e size and volume of the procurement contract, its 
duration, the type of product or service involved a nd the characteristics of th e market concerned.  
At the end of the period stated in the tender i nvitation, the Tender Commission would open the sealed 
bids, and announce the preliminary result and winning bid.  The State procurement agency, jointly with the concerned Government ministries, would ex amine the qualifications of the declared winner  WT/ACC/SPEC/TJK/5/Rev.4 
 Page 79 
 
 
  and decide whether to award the tender.  An ag reement and a Tender Commis sion protocol would be 
prepared for signature.  One copy of each documen t was sent to the State procurement agency for 
safe-keeping; the Ministry of Finance for the paym ent of dues; and the concerned Government entities 
and winning bidder for the implementation of the pr ocurement order.  He noted that government 
procurement was increasingly effected through tenders (Table 17). 
Table 17:  Government Procurement Tenders 
Indicator 2006 2007 2008 
Tenders conducted 2,390 3,309 3,355 
Total government proc urement agreements 
concluded (thousand Somoni) 110,713 199,556 282,815 
 
244. The representative of Tajikistan confirme d Tajikistan's willingness to accede to the 
WTO Agreement on Government Procurement.  Tajikistan would become an observer to the 
Agreement upon accession, and submit an application fo r membership with a coverage offer within 
one year after accession to the WTO.  The Working Party took note of these commitments. 
- Transit 
245. The representative of Tajikistan said that goods co uld transit through the customs territory of 
Tajikistan freely and without restriction, except fo r goods, works or services specified in Resolution 
No. 111 "On Measures to Improve Foreign Economi c Activities in the Republic of Tajikistan" of 
19 February 1997.  In accordance with this resolution,  transit was restricted for (i) uranium and other 
radioactive substances, nuclear technologies, applia nces, equipment or plants and other sources of 
radiation including radioactive waste; (ii) gunpowde r, explosives and related waste; (iii) drugs and 
psychotropic or toxic substances; (iv) military equi pment, arms and munitions, spare parts, military 
works and services, including engineering or documentation for military production, military 
uniforms and related items for military use; (v) mine ralogy and palaeontology materials, information 
on mineral resources and oilfields in Tajikistan, in cluding charts, maps and drawings; (vi) works of 
art, collectables and antiques of significant artisti c, historical, scientific and cultural value; and 
(vii) endangered wild animals and birds. 
246. Within the framework of the customs unions  to which Tajikistan was a signatory, the 
Agreement on Unified Transit Conditions via Te rritories of Customs Union Member-States of 
22 January 1998 had entered into force on 4 Janua ry 1999.  This Agreement provided for the 
principles of freedom of transit and facilitation of the international transport of goods.  The objective WT/ACC/SPEC/TJK/5/Rev.4 
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  of the Agreement was to unify customs legislation,  customs processing, transit controls; to eliminate 
barriers and restrictions on transit; and to fac ilitate transit trade in the member States.   
247. Transit trade was significant in Tajikistan give n its geographical location.  His Government 
had been a member of the Economic Cooperation Or ganization (ECO) Transit Trade Agreement since 
April 1996.  Tajikistan fulfilled its international commitments on transit as an ECO member.  
The ECO Transit Trade Agreement covered transportation by road, rail, sea and air. 
248. The representative of Tajikistan confirmed that Tajikistan would apply all its laws, 
regulations and other measures govern ing transit of goods (including energy) in conformity with the 
provisions of Article V of the GATT 1994 and othe r relevant provisions of the WTO Agreement.  
The Working Party took note of this commitment. 
- Agricultural policies 
(a) Imports 
249. The representative of Tajikistan said that the im port of agricultural goods did not differ in any 
respect from the import of non-agricultural goods.  Ag ricultural products were not subject to special 
duties.  Imports of plants, animals, and products thereof, were subject to sanitary and phytosanitary 
requirements in accordance with existing legislation. 
250. He confirmed that Tajikistan did not apply an y of the measures prohibited under Article 4.2 
of the WTO Agreement on Agriculture, such as qua ntitative import restrictions, variable import 
levies, minimum import prices, discretionary import licensing, non-tariff measures maintained 
through State-trading enterprises, voluntary export restraints, and similar border measures other than 
ordinary customs duties. 
(b) Exports 
251. The representative of Tajikistan said that exports  of agricultural products were governed by 
the same general rules, disciplines and procedures applied to non-agricultural exports.  Tajikistan 
provided no direct export subsidies for agricultura l products.  Export credits and export guarantee 
schemes were also currently not in use. 
252. Some Members welcomed Tajikistan's commitme nt to bind export subsidies at zero upon 
accession as indicated in Tajikistan's Schedul e on Concessions and Commitments on Goods.  WT/ACC/SPEC/TJK/5/Rev.4 
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   (c) Internal policies 
253. The representative of Tajikistan provided in formation on domestic support and export 
subsidies in agriculture during 2001-2003 in document WT/ACC/SPEC/TJK/3; for the period 2003-
2005 in Revisions 1 and 2 of document WT/A CC/SPEC/TJK/3; and for the period 2008-2010 in 
Revisions 3 to 5 of document WT/ACC/SPEC/TJK/3.   
254. During 2003 to 2005, Tajikistan provided "gr een box" support averag ing 25.3 million Somoni 
(US$8.3 million) per year, mainly on infrastru ctural services and public stockholding of wheat 
(in 2005).  Tajikistan also reported measures with reference to Article 6.2 of the WTO Agreement on 
Agriculture, primarily in the form of foreign-funded non-repayable investment grants.  All "amber box" support fell below the 10 per cent de minimis threshold during the reporting period. 
255. The representative of Tajikistan added that Tajikistan's current agricultural policy was 
directed at the improvement of people's well-being,  the development of rural areas, and the provision 
of food safety.  The agricultural policy strategy targ eted the transformation of  the agricultural sector 
into a more effective, highly profitable sector, which would contribute to national economic growth 
and the development of mutually advantageous in ternational trade accordin g to the principles of 
non-discrimination, national treatment, and transparen cy.  In particular, the Government's strategy 
was aimed at (i) the creation of a favourable investment climate and business environment by harmonizing the legislative base with international legislation; (ii) membership in international 
organizations; (iii) the simplification of export- import procedures; and (iv) the development of 
infrastructure to promote foreign trade and scientific  capacity.  Priority areas included cotton growing, 
the fruit-and-vegetable complex, animal industry, poultry farming, and the industrial processing of 
agricultural products. 
256. Tajikistan's commitments on agricultural tariffs and domestic support and export subsidies for 
agricultural products are contained in the Sc hedule of Concessions and Commitments on Goods 
(document WT/ACC/TJK/…/Add.1) annexed to Taji kistan's Protocol of Accession to the WTO. 
- Trade in civil aircraft 
257. The representative of Tajikistan said that aircraft, spacecraft, and parts thereof were subject to 
a 5 per cent import duty (Decree No. 450 of 25 October 2003).  The import of aircraft was not subject 
to any licensing requirements. WT/ACC/SPEC/TJK/5/Rev.4 
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  258. In response to a specific query, the representa tive of Tajikistan confirmed that Tajikistan 
would become a signatory to the WTO Agreem ent on Trade in Civil Aircraft upon accession.  
The Working Party took note of this commitment. 
- Textiles regime 
259. The representative of Tajikistan said that Ta jikistan had signed a Textile Trade Agreement 
with the European Community in July 1993, subsequently extended until 31 December 2003.  
Tajikistan had been accorded the status of a standard  beneficiary country in the European Union, and 
enjoyed a 15 per cent reduction in the MFN ta riffs on textile exports to this market. 
V. TRADE-RELATED INTELLECTUAL PROPERTY REGIME 
- GENERAL - Industrial property protection 260. The representative of Tajikistan said that Article 40 of the Constitution established the 
principle of protection of Intellectual Property Rights (IPR).  Tajikistan aimed at achieving world 
standards in intellectual property rights protectio n by improving and developing its legislation; 
establishing competent bodies and executive authoriti es to enhance implementation and enforcement; 
strengthening judicial procedures and the court system; and increasing public awareness of 
intellectual property protection. 
261. Detailed information on the implementation of the WTO Agreement on Trade Related 
Intellectual Property Rights (TRIPS Agreement) was provided in documen t WT/ACC/TJK/10 and its 
Revision 1.  The Legislative Action Plan (docum ent WT/ACC/TJK/7 and its Revisions) also listed 
enacted or pending legislation relevant to the TRIPS Agreement. 
- Responsible agencies for policy formulation and implementation 
262. The representative of Tajikistan said that the ag encies responsible for IPR policy formulation 
and implementation were (i) the National Centre  for Patents and Information (NCPI) under the 
Ministry of Economic Development and Trade, inter alia  responsible for the protection of inventions, 
industrial designs, trademarks, service marks, appe llations of origin, and topologies of integrated 
circuits; (ii) the Division of Copyright and Related Rights under the Ministry of Culture; (iii) the State Commission on Plant Varieties within the Ministry of  Agriculture, responsible for protection of plant 
varieties; (iv) the Anti-Monopoly Service under th e Government of the Republic of Tajikistan,  WT/ACC/SPEC/TJK/5/Rev.4 
 Page 83 
 
 
  responsible for implementing the competition policy le gislation of Tajikistan, including provisions 
prohibiting unauthorized use of trademarks, trad e packaging and undisclosed business information; 
(v) the Customs Service, responsible for the implem entation of special border measures; and (vi) other 
Government agencies and organizations such as th e Supreme Economic Court and the Ministry of 
Internal Affairs. 
- Participation in international intellectual property agreements 
263. The representative of Tajikistan said that Ta jikistan had acceded to the World Intellectual 
Property Organization (WIPO) in January 1994.  On industrial property protection, Tajikistan had 
ratified and implemented the Convention Establis hing the WIPO; the Paris Convention for the 
Protection of Industrial Property; the Madrid Agre ement Concerning the International Registration of 
Marks; the Nice Agreement Concerning the Interna tional Classification of Goods and Services for the 
Purposes of the Registration of Marks; the Lo carno Agreement Establishing an International 
Classification for Industrial Designs; the Patent  Cooperation Treaty; the Strasbourg Agreement 
Concerning the International Patent Classificati on; the Budapest Treaty on the International 
Recognition of the Deposit of Micro-organisms for the Purposes of Patent Procedure; the Nairobi 
Treaty on the Protection of the Olympic Symbol; and the Geneva Act of  the Hague Agreement 
Concerning the International Registration of Industrial Designs.   
264. Tajikistan was a Party to the Universal Copyri ght Convention since 1992.  It had acceded to 
the Berne Convention for the Protection of Litera ry and Artistic Works in March 2000; the Rome 
Convention on the Protection of the Rights of Perfo rmers, Producers of Phonograms and Broadcasting 
Organizations in May 2008; the WIPO Copyright Treaty in April 2009; and the WIPO Performances 
and Phonograms Treaty in 24 August 2011.  Tajikista n was considering and preparing documents for 
the accession of Tajikistan to the Convention for th e Protection of the Interests of Producers of 
Phonograms from Illegal Broadcasting of their Phonograms (the Geneva  Convention) and the 
Convention Relating to the Distribution of Pr ogramme-Carrying Signals Transmitted by Satellite 
(the Satellite Convention).  
265. Tajikistan was represented in the International Union for the Protection of New Varieties of 
Plants (UPOV).  His Government had submitted an application to join the UPOV Agreement in 2003.  
The UPOV Secretariat was reviewing this application. 
266. Within the framework of the Commonwealth of Independent States (CIS), the following 
Agreements had entered into force in Tajikista n:  (i) the Agreement on Measures for Industrial 
Property Protection and on Creation of the Inte rstate Council on Industrial Property Protection WT/ACC/SPEC/TJK/5/Rev.4 
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  Matters of 12 March 1993; (ii) the Agreement on Cooperation on Suppression of Infringements in the 
Field of Intellectual Property of 6 March 1998; (iii)  the Agreement on Measures to Prevent the Use of 
False Trademarks and Geographical Indications of  4 July 1998; (iv) the Agreement on Mutual 
Security of Interstate Secrets in the Field of I ndustrial Property of 4 June 1999; and (v) the Agreement 
on Co-operation for Legal Protection and Enforcemen t of Intellectual Property and Establishment of 
Interstate Council on the Issues of Legal Protec tion and Enforcement of Intellectual Property 
(ratified through Government Resolution No. 329 of 1 July 2011).  Tajikistan had also signed and 
ratified the Euro-Asian Patent Convention in 1995 .  This Convention had established an inter-State 
system of invention protection on the basis of common patents.  The common patents were valid throughout the contracting States, i.e. Armenia, Azerbaijan, Belarus, Kaza khstan, Kyrgyz Republic, 
Moldova, the Russian Federation, Tajikistan and Turkmenistan.   
267. On a bilateral level, Tajikistan had made  intellectual property commitments under the 
Bilateral Trade Agreement with the United States of 1993.  The National Centre for Patents and 
Information (NCPI) of the Ministry of Economic  Development and Trade had signed a Mutual 
Cooperation Agreement with the Russian Federal Service for Intellectual Property, Patents and 
Trademarks (ROSPATENT).  The Division on Copy right and Related Rights also had bilateral 
agreements with the copyright organizations of Kazakhstan, Kyrgyz Republic, Moldova, the Russian 
Federation and Uzbekistan. 
- Application of national and MF N treatment to foreign nationals 
268. The representative of Tajikistan said that the intellectual property rights legislation of 
Tajikistan provided for MFN treatment to all forei gn nationals.  National treatment was also provided 
with some qualifications or exceptions, as long as th is would not contradict the provisions of other 
international agreements to which Tajikistan w as a signatory.  The exception to national treatment 
concerned a differential fee structure for foreign a nd domestic nationals.  He noted that non-resident 
Tajik nationals, or foreign legal entities which did not have permanen t establishments in Tajikistan, 
had to register inventions or trademarks thr ough patent attorneys registered with the NCPI. 
- Fees and taxes 
269. The representative of Tajikistan said that a temporary measure, set out in Decree No. 533 
"On Regulations of State Patent Fees" of 28 No vember 1994, had established different fees, and 
different methods for tabulating the fees for foreign nationals and citizens of Tajikistan.  Asked to 
update the Working Party on the elimination of the discriminatory and differential fee structure, he 
said that, in accordance with G overnment Resolution No. 500 of 7 October 2011, the discriminatory  WT/ACC/SPEC/TJK/5/Rev.4 
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  fees had been eliminated and had been replaced by identical patent fees for local and foreign 
applicants.  The fees and charges are enumerated in Table 18. 
- SUBSTANTIVE STANDARDS OF PROTECTION, INCLUDING PROCEDURES 
FOR THE ACQUISITION AND MAINTENA NCE OF INTELLECTUAL PROPERTY 
RIGHTS 
- Copyright and related rights 270. The representative of Tajikistan said that Law No . 726 "On Copyright and Related Rights" of 
13 November 1998, as amended in 2003, 2006 and 2009,  governed copyright protection in Tajikistan.  
Tajikistan had been a member of the Berne Conve ntion since 2000, the Rome Convention since 2008, 
the WIPO Copyright Treaty since 2009, and the WIPO Performances and Phonograms Treaty since 
24 August 2011.   
271. Article 3 contained the definitions utilized in the Law "On Copyright and Related Rights".  
In response to questions, the representative of Tajikistan said that, although the definitions of 
"reproduction of a work", "reproduction of a phonogra m" and "record" appeared to be more limited 
than those required by the Berne Convention an d the TRIPS Agreement, these definitions also 
covered immaterial forms (permanent or temporary storage in  machine-readable form, input in 
internal or external computers, permanent or temporary storage in the computer memory or other computer devices), including "non-material and no n-temporary copies", such as permanent digital 
reproductions in the MP3 format.  In his view, these definitions complied with Article 9 of the 
Berne Convention and Article 14 of the TRIPS Agreement.    
272. The representative of Tajikistan further explaine d that the principle of national treatment was 
respected and provided for in Articles 4 and 30 of  the Law "On Copyright and Related Rights".  
Article 4 of the Law provided for copyright prot ection in conformity with Article 3 of the 
TRIPS Agreement.  In accordance with Articles 5 and 6 of the Law "On Copyright and Related 
Rights", protection was extended to "scientific, litera ry and artistic works that were the product of 
creative work, regardless of the purpose, the merit and the manner of expression thereof".  
Copyright protection was provided to  authors of oral works (speeches,  reports, etc.); literary works 
(scientific, educational, including computer progr ammes of both source text and objective code); 
dramatic and dramatic-musical works; choreographic works and pantomimes; musical works; 
audio-visual works; works of figurative art (painti ng, sculpture, ornamental arts and crafts, etc.); 
works of architecture; photographic works; maps; derived works; collections (e.g. encyclopaedias, 
anthologies, databases); and other composite works.  As provided for by Article 7.4 of the Law, works WT/ACC/SPEC/TJK/5/Rev.4 
Page 86  
 
  of traditional folk art, for which the author could not be identified, would not be covered by copyright.  
Article 11 regulated copyrights of composite works, granting the right of exploitation to the author 
and also to the publisher of the work.  Article 16 of the Law provided for the exclusive rights of 
authors with regard to authorizing broadcasting, wireless and wired communication, rebroadcasting, 
public communication, or other means of  transmission of their works.   
273. As provided for in Articles 17 and 42 of the Law, the term of copyright protection in 
Tajikistan was the lifetime of the author plus 50 years after his/her death.  Other related rights were 
protected for 50 years from the first fixation or pe rformance.  Provisions for the protection of moral 
rights, during the author's lifetime and indefinitely after his/her death, were provided for in Article 1130 of the Civil Code and Article 15 of  the Law "On Copyright and Related Rights".  
In accordance with Article 17 of the Law, copyright ed works that were first published up to 30 years 
after the author's death were accorded protection for 50 years following the authorized publication.  
The term of protection under the previous copyri ght legislation (Article 493 of the Civil Code 
of 1965) had been 25 years.  Works, whose terms of protection of 25 years had expired before the 
entry into force of the new Law in November 1998, ha d fallen into the public domain.  However, if a 
work was still under protection as of 13 November 1998, then its term of protection had been 
extended to 50 years.  The Law "On Copyright an d Related Rights" had been amended in 2009 to 
address the issue of retroactive protection.  The re troactivity principle, which was in accordance with 
Articles 14.6 and 70.2 of the TRIPS Agreement, had also been extended to sound recordings, 
i.e. the rights of performers and producers of phonograms, with the amendments introduced in 2009.  
Article 18 regulated post-expiration copyright issues. 
274. Regarding the exemptions contained in Artic les 19 and 20 of the Law "On Copyright and 
Related Rights", the representative of Tajikistan sa id that, in his view, these complied with the 
requirements of the Berne Convention and the TRIPS Agreement.  Specifically, the exception in 
Article 19 limited the number of copies that could be  made to those "exclusively for the purposes of 
personal use".  This wording, according to Tajikis tan's legal tradition, limited the exception to one 
copy only.  As for the exception contained in Arti cle 20, he said that it did not extend to works 
originally created in Braille, which were protected  like any other author's work.  Thus, the exception 
would not enable unlicensed reproductions of the work  in Braille, even if the publisher had made the 
work available in Braille. 
275. The representative of Tajikistan said that, although copyright and related rights were 
transferable, in full or in part, and on an exclus ive or non-exclusive basis, the royalties or minimum 
(but not maximum) remuneration payable to right holders were subject to Government regulation  WT/ACC/SPEC/TJK/5/Rev.4 
 Page 87 
 
 
  (Government Decrees No. 252 of 1 July 1999;  No. 37 of 4 February 2002; and No. 351 of 
1 August 2006).  In practice, the remuneration w as fixed by the contracting parties by mutual 
agreement with due consideration given to the type , difficulty, volume and significance of the work, 
as well as the qualifications of the author. 
276. Asked about the protection of foreign sound reco rdings and whether Tajikistan would join the 
Geneva Phonograms Convention, the representative of Tajikistan said that Articles 30 and 34 to 35 of 
the Law "On Copyright and Related Rights" prot ected the rights of foreign performers, phonogram 
producers and broadcasting organizatio ns.  Tajikistan had also acceded to the Rome Convention, and 
thus accorded full protection to phonogram producers.   With regard to providing producers of sound 
recordings an exclusive right to public performan ce and transmission in either analog or digital 
format, he noted that Article 35 of the Law gave  phonogram producers remuneration rights and a right 
to public performance.  The Law had been amende d in 2006 to provide for transmission rights of 
public performances in the digital medium (additi ons to Articles 34 and 35).  Article 36 granted 
broadcasting organizations (i.e., radio or TV stat ions or any other organization involved in the 
wireless transmission of sound and/or picture) th e right to authorize simultaneous broadcasting, as 
well as the wireless rebroadcasting and communication to  the public of their programmes.  Article 39 
set a fee on producers and importers of equipmen t and materials for hom e reproduction of sound 
recordings or audio-visual works.  However, as neither manufacturers of the equipment and media 
covered under this Article, nor an organization for the collective mana gement of the relevant right 
existed in Tajikistan, there was no specific inform ation on the amount of the levies collected and the 
proportion of the revenue distribution. 
277. He added that Article 41 of the Law "On Co pyrights and Related Rights" allowed making a 
single copy of a performance/phonogram strictly for teaching purposes.  It also provided for the single-copy reproduction of legally obtained phonograms for personal use only. 
- Trademarks, including service marks 
278. The representative of Tajikistan said that tradem arks were protected in accordance with Law 
No. 234 "On Trademarks and Service Marks" of 5 March 2007.  In his view, the provisions of this 
Law were in conformity with the provisions of the TRIPS Agreement, including with respect to 
Articles 15.5, 16.2, 19.1 and 21 of the Agreement. 
279. Trademarks and service marks were defined as "designations, capable of individualization 
(distinguishing the) goods, works and services of legal entities or natura l persons engaged in 
entrepreneurial activities"
.  In response to concerns by a Member that the definition of a trademark WT/ACC/SPEC/TJK/5/Rev.4 
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  was very limited, the representative of Tajikistan sai d that Article 7 of the Law "On Trademarks and 
Service Marks" provided for the registration of verbal, figurative, three-dimensional and other 
designations or their combinations.  Furthermor e, the "Rules for Filing and Consideration of 
Application for the Registration of Trademarks and Service Marks", approved by Decree No. 7 of the 
Ministry of Economic Development and Trad e of 25 February 2008, provided that 
"other designations", referred to in Article 7 of the Law, also covered, but were not limited to, sound 
and light designations.  He added that this list was not exhaustive.  As provided for in Article 18 of 
the Law, the ten-year term of protection for trad emarks was renewable, upon request by the right 
holder during the last year of the term, each time fo r an additional period of ten years.  Article 20 of 
the Law "On Trademarks and Service Marks" provided for the publication of information on 
registration.  The opportunity to object to the regi stration of a trademark wa s given to third parties 
only after publication of the registered trademark in the Official Gazette (Article 33).  He added that 
the requirement that only natural or legal persons engaged in entrepreneurial activities had the right to 
register trademarks (Article 11) had been abolished through an amendment of the Law 
"On Trademarks and Service Marks".   
280. Protection of well-known marks was provided fo r in Articles 23 and 24 of the Law.  
As provided for in Article 23, at the request of a natural or legal person, a trademark protected on the 
basis of its registration; a trademark protected without registration, but by virtue of a signed international treaty; as well as designations used as  trademarks, but having no legal protection in 
Tajikistan, could be recognized as well-known trad emarks if they had become widely known in 
Tajikistan as a result of their intensive use.  Procedures for the registration of a well-known mark 
were stipulated in the "Rules for the Recogniti on of a Trademark as We ll Known in Tajikistan", 
adopted by the Ministry of Economic Development and Trade, in July 2007.  Whether a mark was 
well known was determined by:  (i) territory of u se; (ii) period of use; (iii) resources spent on 
advertising; and (iv) recognition of the mark.  Specialized organizations would conduct sociological 
surveys to determine the latter.  Tajikistan protected trademarks and well-known marks without 
registration, in accordance with the Madrid Agr eement by decision of the Appeal Board of the 
Patent Office. 
281. Asked whether a mark that did not appear on the well-known mark registry would still be 
entitled to well-known mark status and protection pursu ant to Article 16 of the TRIPS Agreement, he 
said that the Law "On Trademarks and Service Mark s" did not extend the well-known mark status to 
the marks not recognized as well-known according to the procedure imposed by the Law and that 
such marks were consequently not afforded the protection applicable to a well-known trademark.   WT/ACC/SPEC/TJK/5/Rev.4 
 Page 89 
 
 
  As of 1 January 2011, no requests for the recognition of a trademark as a well-known mark had been 
received and there had been no entries of well-known marks in the registry. 
282. Articles 33 and 34 of the Law "On Trademarks and Service Marks" set criteria for the 
termination of protection for a trademark.  Artic le 34 of the Law allowed for the cancellation of 
registered trademarks upon submission of a petition,  and a Court decision to that effect, on the 
grounds of non-use for any continuous period of thr ee years after its registration, or for a period of 
five years prior to the submission of the Court pe tition.  Other grounds for cancellation of registered 
trademarks included the expiry of the term of protection; liquidation of the owner of the trademark; a trademark being recognized as invalid; and a tr ademark owner having voluntary surrendered the 
trademark.  In response to a specific query on the implications of the Law No. 533 "On State Language of the Republic of Tajikis tan" of 5 October 2009, he said that this Law had designated the 
Tajik language as the State language.  The new Law, however, did not have any implications for the 
registration and use of foreign trademarks.  Foreign trademarks could be used in their original form 
and content, as registered at the appropriate  trademark or patent office in Tajikistan. 
283. He recognized that Article 21 of the TRIPS Ag reement explicitly prohibited the compulsory 
licensing of trademarks and confirmed that no provisions permitted the compulsory licensing of a 
trademark in Tajikistan.  The Law "On Trademar ks and Service Marks" granted the owner of a 
trademark the right to transfer (Article 30) or to assign (Article 31), while not conditioning the right to 
transfer on the transfer of business. 
- Geographical indications, including appellations of origin 
284. The representative of Tajikistan said that geogra phical indications were protected pursuant to 
Law No. 236 "On Geographical Indications" of 5 March 2007.  Registrations of appellations of origin 
had previously been undertaken on the basis of Te mporary Regulations "On Appellation of Origin and 
Grant of the Right to Use It" of February 1995. 
285. Article 1 of the Law "On Geographical Indica tions" defined geographical indications as 
"a general term for designation of an appellation of origin a nd an indication of source".  
An appellation of origin was defined as "a designa tion which is or contains a contemporary or 
historical name of a country, settlement, location or other geographical object (or a derivative from 
such designation) and which has become known as a r esult of its use in respect of a good the specific 
quality and features of which are essentially or ex clusively defined by natural conditions and/or 
human factors specific to a given geographical object".   In turn, indication of source was defined as 
"a designation directly or indirectly indicating the true place of origin or manufacture of the good".  WT/ACC/SPEC/TJK/5/Rev.4 
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  Legal protection of geographical indications was provide d on the basis of registration, or by virtue of 
inclusion in international treaties that Tajikistan had ratified.  The representative of Tajikistan added 
that the Law "On Geographical Indications" woul d be amended to include the definitions of 
"geographical indication" and "a ppellation of origin" contained in the TRIPS Agreement and the 
Lisbon Convention, respectively. 
286. In accordance with Article 22.2(b) of the TRIPS Agreement, the legal means provided to 
interested parties to prevent misleading use of a ge ographical indication, or any use that constituted an 
act of unfair competition within the meaning of Article 10 bis of the Paris Convention, was provided 
for in the Law "On Trademarks and Service Ma rks" (Article 8), the Law "On Geographical 
Indications" (Article 16), and Article 7 of the Law "On Competition and Restriction of Monopoly 
Activity in the Commodity Markets" of 10 November 2000.  The Competition Law provided 
interested parties an opportunity to file petitions with the State Anti-Monopoly Agency, which would 
consider the infringements of the Law and take decisi ons within the limits of its competence (set by 
Article 20 of the Competition Law). 
287. He added that additional protection of geogr aphical indications for wines and spirits, 
as stipulated in Article 23 of the TRIPS Agreement,  was provided for in Article 16 (paragraph 2) of 
the Law "On Geographical Indications" and Articles 8 (paragraph 4) and 9 (paragraph 3) of the Law 
"On Trademarks and Service Marks" .  Asked whether a prior-in-time trademark would have priority 
over a conflicting later-in-time geographical indicati on, the representative of Tajikistan said that the 
Law did not provide grounds for cancellation of a trademark in cases where an identical or 
confusingly similar geographical indication was register ed later in time.  Therefore, he held the view 
that Tajikistan's existing legislation provided for the possibility of co-existence of a prior-in-time 
registered trademark with a later-in-ti me registered geographical indication. 
288. The term of protection of a geographical indi cation was indefinite, as long as the criteria for 
protection were met (Article 6 of the Law "On Geographical Indications").  Article 12 provided a 
ten-year period for the validity of certificates, whic h granted the right to use geographical indications 
to users; this period was renewable for another ten years. 
289. The representative of Tajikistan added that a pplications for geographical indications on the 
territory of Tajikistan had to include a statement by a competent authority confirming that the given 
qualities, reputation or other characteristics of the g ood were attributable to its geographical origin.  
Applications for registration of foreign geogra phical indications had to be accompanied by a 
certification of the right in the country of origin and a description of the goods.  On the other hand, 
Article 15 of the Law "On Geographical Indications " allowed Tajikistani nationals to register  WT/ACC/SPEC/TJK/5/Rev.4 
 Page 91 
 
 
  geographical indications, which were re lated to the territory of and alr eady registered in Tajikistan, in 
foreign jurisdictions.  The content of the registrati on application and the procedure for its filing were 
prescribed in Article 8 of the Law "On Geographical Indications".  He stressed, however, that this 
Article did not stipulate the procedure of deciding on the merits of each application.   
290. The representative of Tajikistan added that  Article 18 of the Law "On Geographical 
Indications" provided for the possibility to challeng e the registration of geographical indications and 
the issuance of certificates.  The grounds for invalid ation of registered geographical indications and 
certificates were contained in Article 19.  In respon se to a specific question, he said that Tajikistan did 
not have a specific system for third party opposition in case there was a dispute over a trademark or geographical indication (i.e. a "publication for opposition" stage). 
- Industrial designs 
291. The representative of Tajikistan said th at Law No. 16 "On Industrial Designs" of 
28 February 2004 formed the legislative basis for the protection of industrial designs, replacing a temporary Regulation "On Invention, Utility Models  and Industrial Designs" of 1994.  Tajikistan 
provided protection for an industrial desi gn representing "novelty and originality" 
(Article 5, paragraph 2).  The in itial term of protection was for ten years, with the possibility of 
extension for a period of not more than five years (A rticle 6, paragraph 4).  The protection of textile 
designs, as stipulated in Article 25.2 of the TRIPS Agreement, was provided in Article 6.7 of the Law 
"On Copyright and Related Rights". 
- Patents 
292. The representative of Tajikistan said that Law No. 17 "On Inventions" of 28 February 2004 
governed patent protection in Tajikis tan.  The Law was, in his view, in conformity with the provisions 
of the TRIPS Agreement, having replaced a tempor ary Regulation "On Inventions, Utility Models and 
Industrial Designs" of 1994. 
293. In accordance with Article 6 of the Law "On I nventions", patent prot ection was provided for 
inventions considered new, involving an inventive step, and industrially applicable.  The commercial 
exploitation of proposals or solutions contrary to public interests or principles of humanity and 
morality were not recognized as patentable subject matter under the Law "On Inventions".  Scientific 
theories and mathematical methods; methods of or ganization and the management of the economy; 
conventional signs, schedules and rules; algorithms and computer programmes; rules and methods for 
performing mental acts; lay-out designs of construc tions, buildings etc.; and proposals solely related WT/ACC/SPEC/TJK/5/Rev.4 
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  to aesthetics and the external appearance of manufact ured products were not recognized as inventions 
and were thus also exclude d from patent protection. 
294. Patent protection was granted for a period of twenty years from the date of filing of the 
application with the NCPI.  If a petty patent was converted into a patent, the 20 year term of 
protection applied from the date of filing the appl ication for a petty patent.  As provided for in 
Article 26 of the Law, the rights conferred on the pa tent or petty patent holder included the exclusive 
right to manufacture, use, import, sell and in an y other way put to commercial use the patented 
product or process.  The patent also gave the holde r the right to prohibit the use of the patented 
inventions by other persons, except in cases where such use, in accordance with the Law, did not 
constitute an infringement of the patent owner's exclusive right. 
295. Pursuant to Article 30 of the Law "On Inventio ns", the exclusive right of the holder did not 
preclude the use of a patented invention for non- commercial purposes (scientific research, emergency 
situations, exhaustion of rights, etc.).  Although these exceptions did not, in his opinion, unreasonably 
conflict with a normal exploitation of a patent  and did not unreasonably prejudice the legitimate 
interests of the patent owner, taking account of the legitimate interests of third parties, he 
acknowledged that the text in Article 30 of the Law did not fully match the language used in 
Article 30 of the TRIPS Agreement.  He added that Tajikistan was reviewing its patent legislation to 
ensure compliance with specific proposals and that  the relevant draft amendments were being 
considered in Parliament.  In response to a qu estion from a Member, the representative of Tajikistan 
said that, in his view, the exemption provided for in  Article 31 of the Law was in conformity with 
Article 30 of the TRIPS Agreement, as scientific research with a commercial objective almost did not exist in his country. 
296. On compulsory licensing, he said that Article 28 of the Law "On Inventions" provided for the 
issue of compulsory licenses in compliance with Ar ticle 31(a) through (l) of the TRIPS Agreement.  
Compulsory licenses could be issued for reasons of unjustifiable non-use or insufficient use during a 
minimum period of five years, and after efforts to  obtain a licence on reasonable terms had failed; in 
case of national emergency or similar situations; and in the circumstances foreseen in Article 31(l) of the TRIPS Agreement.  Compulsory licenses were non-exclusive and non-assignable.  The decision of 
a court to issue a compulsory licence was communica ted to all parties concer ned.  Importation would 
be considered "use" of a patent in Tajikista n.  Disputes concerning application of the Law 
"On Inventions" and its provisions related to  compulsory licensing were resolved in 
Court (Article 37).  He said that the Law woul d be amended to ensure full compliance with 
Articles 31(f) and 31(l)(i) to (iii) of the TRIPS Agreement.  WT/ACC/SPEC/TJK/5/Rev.4 
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  297. As for process patents, he said that Article 5 of the Law "On Inventions" in his opinion 
fulfilled the requirements of Article 34.1(a) of th e TRIPS Agreement regarding reversing the burden 
of proof to the defendant. 
- Plant variety protection 
298. The representative of Tajikistan said that Law No . 672 "On Protection of Plant Varieties" of 
29 December 2010 granted patents for the protection of  plant varieties.  With the adoption of this 
Law, Law No. 119 "On Selection Achievements  of Agricultural Crops" of 4 November 1995 
(as amended in 2002 and 2004)  had been repealed.  The Regulation of the State Commission "On Sort 
Tests of Agricultural Crops and Protection of Pl ants", Law No. 25 "On Quarantine of Plants" of 
19 May 2001, and the Regulation "On the Service of  the State Phytosanitary and the Quarantine of 
Plants", approved by Governmental Resoluti on No. 372 of 1 August 2008, also provided the 
legislative basis for protection of plant varieties.  In his opinion, the new Law "On Protection of Plant 
Varieties" was compliant with the UPOV Convention and Article 27.3(b) of the TRIPS Agreement.  
He stressed that the new Law applied equally to all national and foreign pe rsons and provided equal 
protection to plant varieties originating from all countries, and not just those of the UPOV 
member-States.   
299. The representative of Tajikistan noted that  Tajikistan was seeking to join the UPOV 
Convention.  The application had been submitte d in 2003 and was still pending.  The comments 
received from the UPOV Secretariat had been incor porated into Law No. 672 "On Protection of Plant 
Varieties" of 29 December 2010. 
300. He added that patents were obtained by filing an application with the State Commission on 
Plant Varieties under the Ministry of Agriculture. 
- Layout designs of integrated circuits 
301. The representative of Tajikistan said that Part 3, Article 1126 of the Civil Code referred to 
layout designs of integrated circuits as "protected  objects".  However, rather than according protection 
through the Law "On Inventions", Tajikistan had introduced a separate Law No. 218 "On the Legal 
Protection of the Topologies of Integrated Circuits" of 22 December 2006. WT/ACC/SPEC/TJK/5/Rev.4 
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  - Requirements on undisclosed information,  including trade secrets and test data 
302. The representative of Tajikistan said that th e Law "On Commercial Secrets" provided the 
framework for protection of undisclosed information.  Specifically, the provisions of Article 39 of the 
TRIPS Agreement were reflected in Articles 3 and 10 of this Law.  In addition, Articles 152 to 153 of 
the Civil Code protected undisclosed information (c ommercial secrets).  Article 7 of Law No. 147 
"On Competition and Restriction of Monopoly Activity in Commodity Markets" of 
10 November 2000 also restricted the acquisition, us e and disclosure of scien tific, technical, industrial 
or commercial information, including commercial secrets, without the consent of the owner.  
However, Article 7 of Law No. 147 did not ap ply to Government entities, including entities 
responsible for approval of pharmaceutical or agri cultural chemical products.  Protection in these 
instances was provided in accordance with Article 152 of the Civil Code, which required Government 
entities to protect commercial secrets.  
303. The Pharmacology Centre at the State Me dication Examination Centre, under procedures 
approved by the Ministry of Health, was responsible for keeping all tests and other data related to the 
marketing of pharmaceutical products in Tajikistan.  Pursuant to Government Resolution No. 391 of 
October 2002, the State Laboratories on Standardiza tion, Certification and Licensing of Veterinary 
Drugs had also been set up for the marketing of  pharmaceutical products using new chemicals and 
protection from unfair commercial use. 
304. In response to a concern raised on how the prot ection of commercial secrets, as provided for 
in Article 152 of the Civil Code, might not pr ovide sufficient guarantees about reliance when 
Tajik Government authorities were tasked to re view data submitted by companies seeking marketing 
approval for pharmaceuticals, the representative of Tajikistan said that Tajikistan would amend the 
relevant legislation in order to meet the require ments of Article 39 of the TRIPS Agreement.   
305. Asked whether Tajik legislation would be amended to ensure co mpliance with Article 39.2 of 
the TRIPS Agreement, he said that Article 153 of the Civil Code would be amended and the 
expression "there is free legitimate access to it" woul d be replaced by "absence of free access to it on 
a legal basis".  He added that neither the Civil C ode nor the Law "On Competition and Restriction of 
Monopoly Activity in Commodity Markets" required his Government to preclude reliance by a 
second applicant for registration of a pharmaceutical or drug on the basis of marketing data submitted 
by the first applicant for marketing approval.  WT/ACC/SPEC/TJK/5/Rev.4 
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  306. As for Tajikistan's compliance with Article 39.3 of the Agreement, he said that the use of 
undisclosed test and other data, without the owner's consent, was deemed a form of unfair competition 
pursuant to Article 7 of Law No. 147 and was cont rary to Article 16 of the Law "On Inventions", 
which stipulated that all materials submitted in th e course of the application process were confidential 
prior to publication, and could not be disseminated to third parties.  Furthermore, Article 153 of the 
Civil Code protected official and commercial secr ets of real or potential commercial value.  
Article 278 of the Criminal Code provided for liability  for unauthorized dissemi nation to third parties. 
He added that the Law "On Production and Safe  Handling of Agrochemicals" and the Law 
"On Pharmaceuticals and Pharmaceutical Activities" had been amended. 
- MEASURES TO CONTROL ABUSE OF INTELLECTUAL PROPERTY RIGHTS 
307. The representative of Tajikistan said that th e abuse of intellectual property rights was 
controlled by means of compulsory licensing and the right to prohibit unfair competition in Tajikistan.  
Provisions of the temporary Regulations "On I nventions, Utility Model and Industrial Designs" 
(Article 10), the Law "On Inven tions" (Article 28), the Law "On Trademarks and Service Marks" 
(Article 24) and the Law "On Competition and R estriction of Monopoly Activity in Commodity 
Markets" provided recourse to measures in cases of abuse of IPR protection. 
- ENFORCEMENT 
- Civil judicial procedures and remedies 
308. The representative of Tajikistan said that civil judicial procedures and remedies were 
provided for in Articles 11, 12, 15, 152 and 171 of the Civil Code.  Part III of the Civil Code included 
further provisions for the protection and enforcem ent of intellectual property.  Penalties for the 
infringement of intellectual property rights were al so provided for in the Administrative Violations 
Code (Chapter 22).  The payment of damages to compensate the injury caused by an infringement was 
regulated by Articles 11, 12, 15 and 1137 of the Ci vil Code.  Provisions regarding the collection of 
evidence were contained in the Civil Procedure Code  (Articles 33, 39, 40 and 41) and the Criminal 
Procedure Code (Articles 63 and 80). 
309. In response to questions on the seizure or destruction of infringed goods and damages 
awarded for infringements of intellectual property right s in civil cases, the repr esentative of Tajikistan 
said that Article 15 of the Civil Code provided for the complete indemnification of the losses of the 
intellectual property right holder in cases of infringe ment.  Destruction of th e infringed goods, and the 
materials or equipment used in their production, w as carried out in accordance with Article 847 of the WT/ACC/SPEC/TJK/5/Rev.4 
Page 96  
 
  Administrative Violations Code and Article 80 of the Criminal Procedure Code.  Furthermore, in 
accordance with Article 48 of the Law "On Copyri ght and Related Rights", right holders were 
conferred the right to demand from the infringer the payment of compensation in the amount 
established by the Court or the surrender, in place of  the payment of damages, of revenue derived by 
the infringer from the infringement.  The Law also  provided for the cessation of acts infringing or 
liable to infringe the rights of the copyright holder.  Counterfeited goods or works seized in Tajikistan 
could, upon request, be handed over to the copyri ght holder or destroyed.  Compensation for losses 
was provided for in Article 32 of the Law "On Trad emarks and Service Marks".  Article 156 of the 
Criminal Code defined "significant damage" with re gard to infringement of patents or copyright and 
related rights as damage exceeding 1,000 calculation indicators (i.e. US$8,406 or 40,000 Somoni).  
There were no such thresholds defined in the Ci vil Code or the Administrative Violations Code, as 
these codes provided protection and remedi es regardless of the amount of damage. 
310. Responding to a question from a Member, the representative of Tajikistan said that the 
"calculation indicator" was a unit utilised for the cal culation of taxes, duties and other charges and 
penalties.  It was adjusted annually, taking into acc ount the rate of anticipated inflation, as provided 
for in the Law "On the State Budget".  For 2011, th e calculation indicator for taxes, duties and other 
charges was 40 Somoni, and for penalties 35 Somoni (US$8.4 and US$7.3, respectively).  
311. He added that it was necessary to create patent courts in Tajikistan as presently all 
patent-related disputes were considered by the Boar d of Appeals in the NCPI, and in some cases, the 
Supreme Economic Court of Tajikistan. 
- Provisional measures 
312. The representative of Tajikistan said that provisional measures for the protection of 
intellectual property were available pursuant to the Civil Procedure Code (Articles 33, 38, 41 and 
142 to 147) and the Economic Procedure Code (Artic les 54, 71 and 72).  However, existing provisions 
did not grant judges the authority to order injunctions inaudita altera parte , and the Codes would be 
amended to provide indemnificati on to the defending party for harm caused by unjustified provisional 
measures. 
- Administrative procedures and remedies 
313. The representative of Tajikistan said that Tajik istan's legislation envisaged administrative 
procedures and remedies if the nature of the infri ngement or violation of intellectual property rights 
did not constitute a criminal offence under existing laws.  Administrative decisions or orders could be  WT/ACC/SPEC/TJK/5/Rev.4 
 Page 97 
 
 
  appealed in the courts, as provided for in Article 11 of the Civil Code.  District (municipal) Courts 
were authorized to examine such cases. 
314. Violations of copyright and related rights were subject to administrative fines and the 
confiscation of such works or goods in accordance with Articles 375 to 381 and 847 of the Code of 
Administrative Violations of 31 December 2008.  Fines were imposed not less than two months from the date of infringement, and ranged from 3 to 300 calculation indicators.  The fines ranged from 
5 to 400 calculation indicators for repeat offences .  Article 376 of the Code included penalties for 
illegal manufacture, import, sale, or rent of pirated optical media.  Detailed administrative procedures 
were set out in the legislation to determine and ve rify the violation of rights, to take the necessary 
administrative decisions and, if necessary, to prep are the case for court.  The Ministry of Internal 
Affairs (Department to Combat Against Infringements of Intellectual Property Rights) and the 
Prosecutor's Office were responsible for implem enting administrative measures and penalties.  
Final decisions on administrative fines were taken by the district (municipal) judicial courts.  
Provisions on the confiscation of infringing goods a nd implements used to create them were contained 
in Article 45 of the Code of Administrative Violations. 
315. Administrative remedies were also available pursuant to Articles 9 and 16 of the Law 
"On Competition and Restriction of Monopoly Activity in Commodity Markets" for the unauthorized use of trademarks and illegal use of undisclosed inform ation, etc.  However, fines were not applied on 
the basis of this Law as the Civil Code, the Code of Administrative Violations and the Criminal Code 
were more relevant for matters of  intellectual property protection. 
- Special border measures 
316. The representative of Tajikistan said that the Customs Code (Chapter 54) contained 
provisions on special border measures.  In addition,  relevant provisions were reflected in Resolution 
No. 185 "On Adopting the Decision on Rules of Cu stoms Control over the Movement of Goods 
Containing Objects of Intellectual Property" of 30 April 2002, in Instruction No. 337-f on the Manner 
of Control of Goods Containing Objects of IPRs of  10 October 2005, and in other legislative acts.  
He added that to date, such measures, as provided fo r in the legislation, had never been applied.   
317. A new regulation to implement the CIS Heads of State Decision "On Rules for Customs 
Control of Transfer across the Customs Border of Goods Containing Intellectual Property Objects" 
was being developed.  Item 10 of the CIS Heads of State Decision entitled custom bodies to suspend 
or withdraw the release of goods that contained in tellectual property if evidence indicated that the 
goods were counterfeit.  Decisions on the merits of a case were referred to the judicial authorities of WT/ACC/SPEC/TJK/5/Rev.4 
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  Tajikistan.  Provisions for the suspension of rel ease of counterfeit or pi rated goods, upon written 
request from the right holder or his/her representativ e, were also provided for in Chapter 54 of the 
Customs Code and Section V(5.7) of the Instructi on "On the Manner of Control of Goods Containing 
Objects of Intellectual Property Rights".  He consid ered these provisions to be in conformity with 
Article 55 of the TRIPS Agreement.  Chapter 54 of th e Code also applied to the exportation of fake or 
pirated goods from Tajikistan.  These special borde r measures applied to the transit movement of 
counterfeit or pirated goods, except in respect to goods  transiting in international postal shipments.  
Pursuant to Article 444 of the Customs Code, pr ovisions for the suspension of release were not 
applied to goods with objects of intellectual prope rty carried through the border by physical persons, 
or sent in international postal shipments in "insi gnificant quantities", if such goods were intended for 
personal use and non-commercial activities.  Aske d to provide more precision to the term 
"insignificant quantities", he referred to Governme nt Resolution No. 544 which allowed simplified 
customs formalities for goods imported for personal use within a value limit of US$1,000 and weight 
limit of 50 kilograms.  The value limit amounted  to 150 calculation indicators for goods shipped via 
international mail. 
318. An application for invoking special border meas ures had to be accompanied by an appropriate 
collateral.  The procedure by which a right holde r submitted collateral to custom bodies in Tajikistan 
was outlined in the CIS Heads of State Decision.   He added that the collateral or financial 
commitment guaranteed the refund of costs incu rred by the customs body and compensation, if 
necessary, to the importer.  Provisions to establish th e amount of the collateral and the refund of costs 
incurred by a custom body were in preparation. 
319. In accordance with Item 8 of the CIS Heads of State Decision and Article 442 of the Customs 
Code, an applicant or declarant could take samp les and photos for an expert examination of the 
suspected counterfeit or pirated goods.  Article 442  of the Code developed further the procedures 
relating to the right of inspection and information.   The Customs body could provide the right holder 
with information he/she might need to prove the violation of his/her rights such as the address and 
other details of the consignor, expor ter or importer, as well as data on the quantity of goods suspended 
or withdrawn from release by Customs. 
320. In response to a specific question, the represen tative of Tajikistan said that Article 10.2 of 
Instruction No. 337(f) of 19 July 2006 reflected the provisions of Article 58(c) of the TRIPS Agreement with respect to shielding customs officials from liability when acting in good faith.  
He acknowledged, however, that the existing legisl ation did not establish conditions for the customs 
authorities to act ex officio , nor for public officials to be held liable when acting in bad faith.   WT/ACC/SPEC/TJK/5/Rev.4 
 Page 99 
 
 
  Some Members urged Tajikistan to address the defici ency and amend its legislation to ensure TRIPS 
compliance in this area.  In response, the represen tative of Tajikistan said that Tajikistan would amend 
Chapter 54 of the Customs Code to provide ex officio  authority to customs officials. 
321. A Member noted that Tajikistan's legislation should provide for the remedies contained in 
Article 59 of the TRIPS Agreement.  In response, the representative of Tajikistan said that, under the 
current legislation, only the courts had the author ity to order the seizure and subsequent destruction 
and disposal of property.  Tajik istan would take into account the provisions in Article 59 of the 
TRIPS Agreement when amending its legislation in the area. 
- Criminal procedures 
322. The representative of Tajikistan said that the Crimin al Code (Articles 156, 275, 277, 278, 294, 
298, and 301) established criminal penalties for th e wilful infringement of copyright and patents 
(Article 156), trademarks (Article  275), unauthorized acquisition or di sclosure of commercial or bank 
secrets (Articles 277 and 278), unfair competition and the deception of consumers (Article 294), and 
the unauthorized access or acquisition of (undisclo sed) computer information (Articles 298 and 301).  
The level of counterfeit activity considered "signifi cant damage" that could be subject to criminal 
prosecution, including imprisonment had been define d by Article 156 of the Criminal Code, and had 
been set as damages exceeding 1,000 calculation i ndicators (i.e. US$8,406 or 40,000 Somoni).  
323. Asked about measures in place to address domestic production of pirated optical media 
(videos, CDs, DVDs) or the inter-State trade in pi rated goods and to monitor black market operations, 
he said that a Department for Fighting Crime Rela ted to Intellectual Prope rty had been established 
within the Directorate for Fighting Organized Cr ime in the Ministry of Internal Affairs.  
The Department directly intervened or coordinate d its activities with other law enforcement agencies 
to prevent, detect, and contain trade in pirate d or counterfeit goods.  The Department was also 
involved in raids and confiscation of such goods. 
324. In accordance with Article 122 of the Criminal Procedures Code, criminal investigations and 
cases were pursued by the Office of the Public Prosecutor.  The Prosecutor's Office had processed 
55 criminal cases in 2003, 135 cases in 2004 and 86 cases between 2006 and 2009.   Penalties, as set 
out in the Criminal Code, ranged from 200 to 1,500 calculation indicators and/or imprisonment for up 
to five years for copyright, patent or other industr ial property infringements.  For repeat offences, and 
following the exhaustion of available administrative remedies, criminal penalties for the illegal use of 
trademarks ranged from one to 2,000 calculation indi cators and/or imprisonment for up to six months, 
or disciplinary works for up to two years. WT/ACC/SPEC/TJK/5/Rev.4 
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  325. A Member noted the inconsistencies between Article 80 of the Criminal Procedure Code 
which allowed "goods with no value and that can't be used" to be destroyed or transferred, upon 
request, to "appropriate organizati ons" and Article 61 of the TRIPS Agreement which provided for the 
"seizure, forfeiture, and destruction of any mate rials in the commission of the offence" without 
exceptions for "goods with no value and that can't  be used".  In response, the representative of 
Tajikistan acknowledged the underlying  inconsistencies and said th at Tajikistan would amend its 
legislation to meet the requirements of Article 61 of the TRIPS Agreement. 
326. The representative of Tajikistan stated that Ta jikistan would apply th e provisions of the 
WTO Agreement on Trade-Related Aspects of Intellectua l Property Rights no later than the date of its 
accession to the WTO, without recourse to any tran sitional periods.  The Working Party took note of 
this commitment. 
VI. POLICIES AFFECTING TRADE IN SERVICES 
327. The representative of Tajikistan said that servi ces accounted for about 47.9 per cent of GDP.  
Trade in services had increased ten-fold over the last decade from US$50.2 million in 1998 to 
US$515.5 million in 2010.  Services incidental to mining and transportation services were the 
principal service sectors in Tajikistan.  Tourism, education, communications and construction services 
were also important. 
328. As a transition economy the State's role in th e provision of services had evolved, and been 
reduced over time, in tandem with an increasing ro le of the private sector.  The Ministries and 
Government bodies responsible for services trade in Tajikistan included the Ministry of Economy and 
Trade; the Ministry of Finance; the Ministry of Transport and Communication; the Ministry of Energy; the Ministry of Health; the Ministry of Edu cation; the Ministry of Justice; the Ministry of 
Culture; the Ministry of Agricultu re; the Ministry of Industry; the Ministry of Water Resources; 
the Ministry of Labour and Social Protection; th e National Bank of Tajikistan; the State Unitary 
Tourism Enterprise "Sayoh"; and the Government  Committee on Architecture and Construction. 
329. The representative of Tajikistan added that so me services in Tajikistan were subject to 
activity licensing pursuant to Law No. 37 "On Licensing of Specific Activities" of 17 May 2004 and Government Decree No. 172 "On the Peculiarities of Licensing Certain Types of Activities" of 
3 April  2007.  WT/ACC/SPEC/TJK/5/Rev.4 
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  330. Responding to a question from a Member, the representative of Tajikistan said that few 
limitations on market access and national treatment for services were imposed.  He further added that 
Law No. 260 "On Investments" of 12 May 2007, which had replaced the Law "On Foreign 
Investments" of 10 March 1992, did not impose any obligation to hire local workforce. 
331. Concerning legal services, he said that foreign legal entities had the right to set up affiliates 
and representative offices in Tajikistan in accord ance with the Civil Code.  As per the Law 
"On Advocacy" of 4 November 1995, Tajikistan recogni zed, on a mutual basis, the rights of foreign 
lawyers to provide legal services on its territory withou t the right or requirement to open legal offices.  
Consistent with the existing legislation, foreign la wyers were allowed to apply and obtain a licence to 
practice in Tajikistan on the same basis as local candidates, if he/she had a diploma of higher 
education in law from Tajikistan, or a diploma fro m other CIS countries acknowledged by Tajikistan.  
Article 210 of the Economic-Procedur al Code governed the participation of foreign lawyers in 
non-judicial proceedings, such as arbitration or me diation, and provided fore ign persons or entities 
with equal rights in such proceedings. 
332. With regard to financial services, he said that  foreign banks were free to open branches.  
No prior special conditions applied.  In particul ar, there were no quantitative requirements, no limit on 
the participation of foreign capital, and no special  requirements regarding the regulation and control 
of the operations of the branch offices.  This regi me applied in an identical manner to both domestic 
and foreign persons.  Concerning the licensing re quirements for banking services applied by the 
National Bank of Tajikistan, he confirmed that th e same standards and requi rements were applied to 
foreign and domestic banks.  A specialized agency  on securities had been created under the Ministry 
of Finance for the further development of a securiti es market in Tajikistan.  A National Real Estate 
Exchange had also been created.  The Law "On Se curities and Stock Exchanges" regulated securities 
transactions.  However, a secondary market in securities was still at a formative stage. 
333. Article 51 of the Civil Code and the Law "On In surance" governed the provision of insurance 
services.  Licenses to participat e in insurance activities were issued by the State Insurance 
Inspectorate under the Ministry of Finance.  Foreig n nationals or legal entities could establish limited 
liability or joint stock insurance companies.  In response to a specific question, the representative of 
Tajikistan said that transparency in the regulati on of insurance services was provided in the same 
manner as in any other area (see Section on "Transpa rency").  Insurance-related information was also 
publicly available on the website of the Ministry of Finance (www.minfin-tj).  WT/ACC/SPEC/TJK/5/Rev.4 
Page 102  
 
  334. The WTO Affairs Division in the Ministry of Economic Development and Trade had been 
designated as the GATS Enquiry Point:  
 37 Bokhtar Str., Dushanbe, 734002 
 Tel: + 992 37 227 88 57, 227 34 34 
 Fax: +992 37 227 88 57, 221 51 32 
 E-mail:  info@medt.tj 
335. Responding to specific requests of a Member, the representative of Tajikistan confirmed that 
for the services included in Tajikistan's Schedule of  Specific Commitments Tajikistan would ensure 
that its licensing procedures and conditions would no t act as independent barriers to market access.  
He further confirmed that (i) Tajikistan's licen sing procedures and conditi ons would be published 
prior to becoming effective; (ii) Tajikistan woul d specify, in its licensing procedures and conditions, 
reasonable time frames for review and decision by all relevant authorities, and would ensure that such 
review and decisions did not exceed those time frame s; (iii) applicants would be able to request 
licensing without individual invitation; (iv) any fees charged, which were not deemed to include fees 
determined through auction or a tendering process,  would be commensurate with the administrative 
cost of processing an application; (v) the competen t authorities of Tajikistan would, after the receipt 
of an application, inform the applicant whethe r the application was considered complete under 
Tajikistan's domestic laws  and regulations and in the case of in complete applications, would identify 
the additional information required to complete the application and provide an opportunity to rectify 
deficiencies; (vi) if an application was terminated  or denied, the applicant would be informed in 
writing and without delay of the reasons for such act ion.  The applicant would have the possibility to 
submit, at his/her discretion, a new application remedying the deficiencies cited as the basis for termination or denial; and (vii) in case examinations  were held for the licensing of professionals, such 
examinations would be scheduled at reasonable in tervals.  The Working Party took note of these 
commitments. 
336. In addition, the representative of Tajikistan conf irmed that Tajikistan would publish all laws, 
regulations and other measures of ge neral application pertaining to or  affecting trade in services.  
Publication of such laws, regulations and other me asures would include the effective date of these 
measures and the general sc ope of services or activities affected.  He further confirmed that Tajikistan 
would publish a list of all organizations that were responsible for authorizing, approving or regulating 
service activities for each service sector.  In addition,  Tajikistan would publish in the official journal 
all of its licensing procedures and conditions upon accession.  The Working Party took note of these 
commitments.  WT/ACC/SPEC/TJK/5/Rev.4 
 Page 103 
 
 
  337. The representative of Tajikistan also confirmed that Tajikistan would (a) publish in advance 
any regulations or other implementing measures of general application that it proposed to adopt and 
the purpose of the regulation or other implementing me asure; (b) provide interested persons and other 
Members a reasonable opportunity to comment on such proposed regulation or other implementing measure; and (c) allow reasonable time between publication of the final regulation or other 
implementing measure and its effective date.  Th e Working Party took note of these commitments. 
338. The representative of Tajikistan confirmed that the measures described in this Report will in 
no way affect Tajikistan's obligations deriving from its specific GATS commitments.  He guaranteed 
that, for the services included in the Schedule of  Specific Commitments, the appropriate regulatory 
bodies would be separated from, and not subordinated to, any of the services providers governed by them.  He also guaranteed that foreign suppliers would have the right to choose their partners.  
The Working Party took no te of these commitments. 
339. Tajikistan confirmed that it woul d apply and interpret its legislation in conformity with its 
commitments on services contained in the Sc hedule of Specific Commitments on Services 
(document WT/ACC/TJK/…/Add.2) annexed to Taji kistan's Protocol of Accession to the WTO. 
VII. TRANSPARENCY 
- Publication of information on trade 
340. The representative of Tajikistan said that  Law No. 506 "On Normative Legal Acts" 
(which had replaced Law No. 54 "On Normative Lega l Acts" of 8 December 2003) provided for the 
publication of normative legal acts, except for acts containing State or other secrets protected by law.  
Article 6 of the Law defined normative legal acts as official documents with instructions of general 
application, amending or repealing regulations adopted by the State, authorized officials or through 
referendum.  Judicial decisions we re not covered by the Law.  In response to a specific query, he 
added that only decisions or rulings of general a pplication issued by the Constitutional Court were 
published in the print media. 
341. Pursuant to Articles 53 to 55 of the Law, norma tive legal acts were published in three official 
publications ("Akhbori Majlisi Oli", the newspaper "Jumhuriyat", and the Code of Laws of the 
Republic of Tajikistan) within 15 days of being signed into law by the President.  These provisions 
were, in his view, in full compliance with Article  X of the GATT 1994.  The legal acts came into 
force only upon publication.  On issues of importan ce and of general public interest, the publication of 
draft acts was envisaged in the mass media for public  discussion.  In accordance with Article 44 of the WT/ACC/SPEC/TJK/5/Rev.4 
Page 104  
 
  Law "On Normative Legal Acts", the agencies respons ible for the development of draft legislation 
were entitled to establish working groups compri sing representatives of State bodies, associations, 
scientific institutions, other organiza tions and individuals.  These work ing groups participated in the 
development of drafts, thus providing for public pa rticipation.  Suggestions and comments received 
from the public were considered in the revision of these draft laws. 
342. In accordance with Regulation No. 456 of 5 October 2001, all normative legal acts of 
Ministries and State agencies were published, ex cept for acts containing State or other secrets 
protected by Law.  The legal acts were published in  official publications and would come into force 
only upon publication.  He confirmed that this re quirement also covered the normative acts of custom 
bodies in Tajikistan.  Legal normative acts regulati ng the activities of Tajikistan's tax and customs 
bodies were published in the weekly publications "Boju Hiroch" and "V estnik".  In addition, rules and 
regulations relating to customs matters were publis hed in the monthly journal Gumruk, which was the 
official publication of the Customs Service, and we re also available from the website of the Customs 
Service (www.cutoms.tj).  The press service of the Ministry of Public Revenues also provided 
information on tax and customs matters to the mass media. 
343. The representative of Tajikistan confirmed that from the date of accession all laws, 
regulations, decrees, judicial decisions and admini strative rulings of genera l application related to 
trade would be published promptly in a manner that fulfils WTO requirements, including Article X of 
the GATT 1994.  As such, no law or regulation relate d to international trade would become effective 
prior to such publication in the Official Journal.  He further stated that all laws which were amended 
to comply with the WTO Agreements contained provisions which require such publication.  He further confirmed that upon accession Tajikistan would post the contents of current and past 
editions of the Official Journal on the Government website and keep them current.  In addition, all 
regulations and other normative acts or measures pertaining to or affecting trade in goods, services, or 
TRIPS would be published promptly in a single offici al source, and that no such regulation or other 
normative act or measure would become effective or be enforced prior to  such publication.  He further 
confirmed that within two years of accession Tajik istan would establish or designate an official 
journal or website, published or updated on a regular basis and readily available to WTO Members, 
individuals and enterprises, dedicated to the publ ication of all regulations and other measures 
pertaining to or affecting trade in goods, services, and TRIPS prior to enactment, and that Tajikistan 
would provide a reasonable period,  i.e., no less than 30 days, for comment to the appropriate 
authorities before such measures are implemented, except for those regulations and other measures 
involving national emergency or security, or for which the publication would impede law 
enforcement.  The publication of such regulations  and other measures would, where appropriate or  WT/ACC/SPEC/TJK/5/Rev.4 
 Page 105 
 
 
  possible, include the effective date  of these measures and list the produc ts and services affected by the 
particular measure, identified by appropriate tariff line and classification.  The Working Party took 
note of these commitments. 
- Notifications 
344. The representative of Tajikistan said that, unless otherwise provided for in this Report, 
Tajikistan would submit all the initia l notifications required by any Ag reement constituting part of the 
WTO Agreement upon accession.  As new legi slation implementing the provisions of 
WTO Agreements was enacted, revised notifications  would be provided.  The Working Party took 
note of these commitments. 
VIII. TRADE AGREEMENTS  
345. The representative of Tajikistan said that Tajikis tan had signed bilateral agreements for MFN 
treatment with Afghanistan, Austria, Hungary, Viet  Nam, Kuwait, Pakistan, Romania, Syria, the 
Slovak Republic, India, Islamic Republic of Iran, People's Republic of China, 
the United States of America, Turkey, and the Czech Republic.  Preferential treatment could be accorded to States which had a Free Trade Agreement or a Customs Union with Tajikistan, or which 
as developing or least-developed countries received  preferences in accordance with the Generalized 
System of Preferences (GSP).  The list of beneficiaries of the GSP scheme of Tajikistan was revised by his Government at least once every five years.   Presently, Tajikistan accorded duty-free treatment 
to goods exported by the least-developed c ountries in accordance with Resolution No. 450 
"On Customs Tariff" of 25 October 2003. 
346. As provided for in the Ashgabat Agreement on "General Conditions and Mechanism of 
Support for Development of Production Co operation of Enterprises and Branches of 
CIS Member-States", the parties to this Agreem ent had undertaken to cooperate on the custom 
clearance of goods and not to apply import and ex port duties, taxes, excise taxes and quantitative 
restrictions on goods, delivered by way of coopera tion, within the framework of this Agreement.  
Pursuant to this Agreement, Ta jikistan had approved the procedures for the transfer of goods through 
its custom borders through Regulation No. 28 of 12 January 1996.  Bilateral Agreements on 
Cooperation in production had been signed with th e Governments of the Russian Federation and 
Moldova.  The Ministry of Energy and Industry had also signed Cooperati on Agreements with the 
Ministries of Industry of Belarus, the Kyrgyz Republic and Ukraine. WT/ACC/SPEC/TJK/5/Rev.4 
Page 106  
 
  347. He stated that Tajikistan had not considered  the creation of a single agricultural market 
among the CIS member States.  However, this issu e had been discussed within the Organization of 
Central Asian Cooperation (OCAC), where a draf t text on the "Creation of a Food Market 
Consortium" had been agreed at the working group le vel.  However, OCAC had been merged into the 
Euro-Asian Economic Community and had de facto  ceased to exist in 2006. 
348. Tajikistan was a member of the Euro-Asian Economic Community.  The Treaty establishing 
the Euro-Asian Economic Community had been signed on 10 October 2000.  The other member 
States of this Community were the Russian Fe deration, Kazakhstan, the Kyrgyz Republic and 
Belarus.  Commodities imported from the member-s tates of the Euro Asian Economic Community 
were granted certain preferential tariffs and duty exemptions.  Work was underway to create a single 
domestic market, single customs territory and single customs tariffs; to harmonize economic and trade 
regulation; and to abolish customs control over the internal borders of the member States.  
A coordinated policy on the application of trade remedies was also envisaged. 
349. Responding to concerns that the establishment of  a free trade area or customs union within the 
meaning of Article XXIV of the GATT 1994 and the Uruguay Round Understanding on that 
Article required a plan and schedule for the eliminat ion of duties on substantially all trade and other 
regulations of commerce between the constituent par ties, the representative of Tajikistan noted that 
the Treaty envisaged the adoption of documents conf irming the staging of the integration between the 
Member States of the Eurasian Community. 
350. The representative of Tajikistan confirmed that  Tajikistan would observe all WTO provisions 
including Article XXIV of GATT 1994 and Article V of  the GATS in its participation in preferential 
trade Agreements, and would ensure that the provi sions of these WTO Agreements for notification, 
consultation and other requireme nts concerning free trade areas and customs unions of which 
Tajikistan was a member were met from the date of  accession. He confirmed that Tajikistan would, 
upon accession, submit notifications and c opies of its Free Trade Areas and Custom 
Union Agreements to the Committee on Regional Trad e Agreements (CRTA).  He further confirmed 
that any legislation or regulations required to be altered under its Trade Agreements would remain 
consistent with the provi sion of the WTO and would,  in any case, be notified to the CRTA during its 
examination of the same.  The Working Party took note of these commitments.  WT/ACC/SPEC/TJK/5/Rev.4 
 Page 107 
 
 
  CONCLUSIONS 
351. The Working Party took note of the explanations  and statements of Tajikistan concerning its 
foreign trade regime, as reflected in this Report.   The Working Party took note of the assurances and 
commitments given by Tajikistan in relation to certain specific matters which are reproduced in 
paragraphs 46, 51, 59, 71, 76, 92, 97, 100, 105, 112, 124, 137, 146, 152, 155, 164, 165, 169, 181, 190, 
191, 194, 199, 207, 209, 230, 231, 233, 239, 244, 248, 258, 326, 335, 336, 337, 338, 343, 344, and 
350 of this Report.  The Working Party took note that these commitments had been incorporated in 
paragraph 2 of the Protocol on the Accession of the Republic of Tajikistan to the WTO.   
352. Having carried out the examination of the forei gn trade regime of Tajikistan and in the light 
of the explanations, commitments and concessions made by the representative of Tajikistan, the 
Working Party reached the conclusion that Tajikistan be invited to accede to the 
Marrakesh Agreement Establishing the WTO under the provisions of Article XII.  For this purpose, 
the Working Party has prep ared the draft Decision and Protocol of Accession reproduced in the 
Appendix to this Report, and takes note of Tajik istan's Schedule of Concessions and Commitments on 
Goods (document WT/ACC/TJK/…/A dd.1) and its Schedule of Specific Commitments on Services 
(document WT/ACC/TJK/…/Add.2) that are annexed to  the Protocol.  It is proposed that these texts 
be adopted by the General Council when it adopts the Report. 
353. Domestic reforms associated with WTO accessions and the sp ecific commitments resulting 
from negotiations with WTO Members, pursuant to Article XII accession negotiations, are based on 
duly enacted WTO consistent legislation and acco mpanying implementing regulations.  All such 
required WTO-consistent legislation shall be enacted  before the issue of the adoption of the draft 
accession package of Tajikistan adopted ad referendum in the Working Party and referenced in 
paragraph 352 is placed on the agenda of the General Council.   When the draft Decision is adopted, 
the Protocol of Accession would be open for acceptance by Tajikistan which would become a 
Member thirty days after it accepts the said Protocol .  The Working Party agreed, therefore, that it had 
completed its work concerning the negotiatio ns for the accession of Tajikistan to the 
Marrakesh Agreement Establishing the WTO.   WT/ACC/SPEC/TJK/5/Rev.4 
Page 108  
 
  ANNEX 1  
Laws, Regulations and Other Information Provi ded to the Working Party by Tajikistan 
- "Tax Code" of the Republic of Tajikistan of 3 December 2004; 
- Law No. 133 "On Introducing Amendments in to the Law of the Republic of Tajikistan 
"On Banks and Bank Activity"" of 28 December 2005; 
- Protocol No. 51 "On Procedure for Issuing Perm ission for Residents for Opening of Accounts 
in Foreign Currency in Banks Outside of the Republic of Tajikistan"  of 16 September 1997; 
- Decree No. 113 "On Putting into Effect the La w of the Republic of Tajikistan on Foreign 
Exchange Regulation and Control" of 4 November 1995; 
- Decree No. 1249 "On Liberalization of Currenc y and Export Operations and Measures to 
Ensure Complete Return of the Currency Proceeds to the Republic of Tajikistan" of 
13 July 1999; 
- Instruction No. 142 "On Order of Import into the Republic of Tajikistan and Export from the 
Republic of Tajikistan of Foreign Currency in Cash and Securities in Foreign Currency" of 
11 October 2005; 
- Instruction Regulation "On the Procedure to  Implement Currency Control on Exchange 
Earnings in the Republic of Tajikistan Co ming from the Export of Merchandise" of 
14 August 1996; 
- Regulation No. 51 of the Republic of Tajik istan on "Procedure of Carrying Currency 
Transactions Related to Capital Movement" of 16 September 1997; 
- Law No. 555 "On Foreign Investment in the Republic of Tajikistan" of 10 March 1992; 
- Law No. 260 "On Investments" of 12 May 2007; 
- Law No. 10 "On State Enterpri ses" of 28 February 2004; 
- Law "On Foreign Trade Transactions"; 
- Charter of the State Unitary Enterprise "Khurokvori"; 
- Resolution No. 310 "On Approval of the Re gulation on Procedure of Formation and 
Application of Free Prices and Tariffs" of 4 May 1995; 
- Decree No. 526 "On Natural Monopolies of 13 December 1997; 
- Extract from the Law "On Competition and the Restricting of Monopoly Activities in 
Commodity Markets" of 10 November 2000; 
- Law No. 54 of the Republic of Tajikistan on "Normative Legal Acts of the Republic of 
Tajikistan" of 8 December 2003; 
- Resolution No. 456 "On Approval of Regulati on on the Procedure of State Record and 
Registration of Normative-Legal Acts of th e Republic of Tajikistan" of 5 October 2001; 
- Articles 11, 15, 137 and Chapter 4 (Articles 48 to  135) of the "Civil Code" of the Republic of 
Tajikistan; 
- Chapter 4 of the Code "On Economic Court Proceedings"; 
- Articles 33 to 41 and Chapter 13 (Articles 142 - 147) of the Code "Of Civil Procedures"; 
- Article 156 of the Criminal Code No. 575 of 21 May 1998; 
- Law No. 3 of the Republic of Tajikistan on "E xternal Economic Activity in the Republic of 
Tajikistan" of 27 December 1993; 
- Law No. 3 "On Introducing Amendments and Ad ditions into the Law of the Republic of 
Tajikistan 'On Foreign-Economic Activity of the Republic of Tajikistan'" of 
28 February 2004; 
- Law No. 822 of the Republic of Tajikistan on the "State Regulation of External Trade 
Activities" of 3 September 1999; 
- Law No. 5 "On State Registration of Legal Entity" of 22 April 2003; 
- Law of the Republic of Tajikistan on "State Duty" of 28 February 2004; 
- "Customs Code" of the Republic of Tajikistan of 3 December 2004; 
- Resolution No. 472 "On Approval of Rates of Customs Fees for Customs Services Rendered" 
of 2 December 2005;  WT/ACC/SPEC/TJK/5/Rev.4 
 Page 109 
 
 
  - Resolution No. 450 "On the Customs Tariff" of 25 October 2003; 
- Extract from the Customs Code and Resoluti on of the Majlisi Oli of the Republic of 
Tajikistan on the Customs Code of the Republic  of Tajikistan No. 199 of 4 November 1995; 
- Law No. 744 "On Customs Tariffs" of 14 May 1999; 
- Decree No. 185 "On Approval of the Decision on Rules of Customs Control over the 
Movement of Goods Containing Objects of Intellectual Property through the Customs 
Border" of 30 April 2002; 
- Instruction No. 337(f) of 10 October 2005, regi stered by the Ministry of Justice under 
No. 223 of 19 July 2006:  Provisions "On the Pro cedure of the Customs Control Applicable to 
Goods Containing Objects of Intellectual Property" of 19 July 2006; 
- Tax Code (Section VII.) - Value Added Tax; 
- Decree No. 489 "On Approval of the List of Agricultural Equipment, exempted from VAT 
and customs duty while importation to the Repub lic of Tajikistan" of 1 October 2007;   
- Resolution No. 126 "On Excise Tax Rate for Specific Goods Produced in the Republic of 
Tajikistan and Imported into the Territory of th e Republic of Tajikistan" of 2 April 2005; 
- Resolution No. 111 "On Measures for Improveme nt of Foreign Economic Activity in the 
Republic of Tajikistan" of 19 February 1997; 
- Decree No. 591 "On Approving the List of Machinery and Mechanical Appliances and Parts 
Thereof being Imported Into the Republic of Tajikistan Intended for Formation or 
Replenishment of the Authorized Capital of  an Enterprise or Intended for Technical 
Modernization of the Existing Production, which are Exempt from Value Added Tax and 
Payment of Customs Duties" of 30 November 2007; 
- Information on production and consumption of tobacco and alcohol during 2002 to 2005; 
- Law No. 37 "On Licensing of Separate Types of Activity" of 17 May 2004; 
- Law "On Cryptography"; 
- Resolution No. 172 "On the Approval of the Re gulations "On the Peculiarities of Licensing 
Certain Types of Activities" of 3 April 2007; 
- Regulation No. 337 "On Specifics of Licensi ng of Certain Types of Activities" of 
1 September 2005; 
- Regulation No. 245 "On Approval of Order of Import and Export of Medicine and Medical 
Products in the Republic of Ta jikistan" of 5 June 2002; 
- Resolution No. 215 "On Rules for Purchase and Sale, Export and Import of Precious Metals, 
Precious Stones and Raw Materials Containi ng Precious and Non-ferrous Metals" of 
6 May 2000; 
- Protocol "On Applying Special Preventive, Antidumping and Mitigating Measures in Trade 
Amongst State-Parties to the Customs Union" of 17 February 2000; 
- Decree No. 54 "On the Adoption of the Strategy  of Development of the National Quality 
Infrastructure of the Republic of Tajikistan for the Period of 2010-2012" of 12 February 2010; 
- Government Decree No. 237 "On the Enhanc ement of Promotion of Domestically 
Manufactured Goods in Internati onal Markets" of 8 June 2001; 
- Resolution No. 486 "On the List of Products (Works, Services) Subject to the Mandatory 
Certification" of 1 October 2008; 
- Decree No. 450 "On Introduction of Changes to the Resolution of the Government of the 
Republic of Tajikistan No. 486, dated 1 October 2001" of 2 September 2010; 
- Law "On Technical Regulating"; 
- Law No. 726 "On Amendments to the Law of the Republic of Tajikistan "On Technical 
Regulation"" of 28 June 2011; 
- Law No. 668 "On Standardization" of 29 December 2010; 
- Law No. 72 "On Consumers' Rights Protection" of 9 December 2004; 
- Law No. 49 "On Providing Sanitary-Epidemiol ogical Safety of the Population" of 
8 December 2003; 
- Law No. 54 "On the Quality and Safety of Food" of 10 May 2002; 
- Law No. 498 "On the Quarantine of the Plants" of 26 March 2009; WT/ACC/SPEC/TJK/5/Rev.4 
Page 110  
 
  - Law No. 25 "On the Quarantine of Plants" of 12 May 2001; 
- Law No. 498 "On Plant Quarantine" of 26 March 2009; 
- Law No. 118 "On Selection Achievement of Ag ricultural Crops" of 4 November 1995; 
- Veterinary Law No. 674 of 29 December 2010; 
- Law No. 73 "On Veterinary Practices" of 8 December 2003; 
- Law No. 117 "On Introducing Amendments in to the Law of the Republic of Tajikistan 
"On Veterinary Medicine"" of 26 December 2005; 
- Law No. 49 "On Provision of Sanitary-Epidemiological Security of the Population" of 
8 December 2003; 
- Law No. 355 "On Seeds-Growing" of 5 January 2008; 
- Resolution No. 97 "On the Procedure of Ce rtifying Food Products and Other Commodities 
Imported - Exported Beyond the Republic of Tajikistan" of 16 March 1999; 
- Law No. 522 "On Free Economic Zones in the Re public of Tajikistan" of 29 April 2004; 
- Law No. 700 "On Free Economic Zones" of 25 March 2011; 
- Law No. 511 "On Government Procuremen t of Goods, Works and Services" of 
12 December 1997; 
- Regulation No. 159 "On Accedence of the Repub lic of Tajikistan to the International 
Convention on Protection of Interests of Actor-Performers, Producers of Phonograms and Broadcasting Organizations" of 11 November 2005; 
- Law No. 726 "On Copyright and Relate d Rights" of 13 November 1998; 
- Law No. 727 "On the Copyright Law and Related Rights" of November 1998; 
- Law No. 162 "On Introducing Ame ndments and Additions into the Law of the Republic of 
Tajikistan "On Copyright and A llied Rights"" of 3 March 2006; 
- Law No. 573 "On Amendments to the Law of  the Republic "On Copyright and Related 
Rights"" of 3 December 2009; 
- Article 158(2) of the Law No. 913 "On Sale, Re nt or Other Illegal Use of the Copies of 
Works or Phonograms for commercial purposes" of 11 December 1999; 
- Law No. 456 "On Trade and Service Marks" of 23 December 1991; 
- Law No. 234 "On Trademarks and Se rvice Marks" of 5 March 2007; 
- Law No. 236 "On Geographical I ndications" of 5 March 2007; 
- Law No. 218 "On the Legal Protection of the Topologies of Integrated Circuits" of 
22 December 2006; 
- Law No. 672 "On Protection of Plants Varieties" of 29 December 2010; 
- Law No. 403 "On Commercial Secrets" of 18 June 2008; 
- Temporary Provision of the Republic of Tajik istan "On Inventions, Utility and Industrial 
Designs" of 1994; 
- Regulation No. 251 of the Republic of Ta jikistan on "Minimal Amount of Royalties for 
Publication of Works of Science, Literature, Art and Implementation of Orders for Creation 
of Dramatic, Musical and Musical Dramatic a nd Literary Works for Public Performance or 
for the Right of First Public Execution of Unpublished Works" of 1 July 1999; 
- Resolution No. 252 of the Republic of Tajik istan on "Minimal Rates of Royalty for 
Performance of Literature and Art Works, Reproduction of Works in Sound (mechanical) 
Recording and Distribution of Copies of Sound Recordings and Audio-visual Works and 
Reproduction of Works of Fine Art and Rep lication of Decorative Applied Artworks 
Industrially" of 1 July 1999; 
- Resolution No. 37 of the Republic of Tajikistan on "Minimal Rates of Royalty for Art and 
Graphic and Photographic Works fo r Press" of 4 February 2002; 
- Resolution No. 533 "On Approval of Temporary Regulation On State Patent Fees" of 
28 November 1994; 
- Part III Section V of the Civil Code "On Intellectual Property"; 
- Chapter 22 (Administrative Violations Relate d to Intellectual Property) of the Code 
"On Administrative Violations";  WT/ACC/SPEC/TJK/5/Rev.4 
 Page 111 
 
 
  - Government Resolution No. 185 "On Approval of the Decision on the Rules for Customs 
Control on the Transfer of Goods Containing Intellectual Property Objects across the Customs Border" of 30 April 2002; 
- Decree No. 264 "On Accession by the Republic of Tajikistan to the World Intellectual 
Property Organization's Performances and Phonograms Treaty" of 29 December 2010; 
- List "Of Means of Protection of Information, subj ect to mandatory Certification" registered at 
the Ministry of Justice under No. 424 of 24 February 2008; 
- Law No. 170 "On Audit of the Republic of Tajikistan" of 3 March 2006; 
- Law No. 172 "On Geodesy and Cartography" of 3 March 2006; 
- Law No. 681 "On Insurance Activity" of 29 December 2010; 
- Resolution No. 165 "On Endorsement of the Na tional Earmarked Development Program for 
the Transportation Sector of the Republic of  Tajikistan up to 2025" of 1 April 2011; 
- Resolution No. 137 "About adding Amendments a nd additions to some regulations of the 
Government of the Republic of Tajikistan" of 3 March 2011; 
- Resolution No. 369 "On Exceptionally Important Objects" of 1 August 2008; 
- Resolution No. 453 "On Invalidation of Resoluti ons of the Government of the Republic of 
Tajikistan No. 136, dated 4 April 1996 and No. 397, dated 3 September 1996" of 
2 September 2010;  
- Decree No. 911 "On Invalidation of some Decr ees of the President of the Republic of 
Tajikistan" of 26 August 2010; 
- Law No. 403 "On Commercial Secrets", dated 18 June 2008; 
- Law "On Foreign Trade Activity"; 
- Law "On Cryptography"; 
- Law "On the Quality and Safety of Food"; 
- Law No. 873 "On Introduction of Amendments a nd Additions to the Law of the Republic of 
Tajikistan 'On Production and Safe Handling of  Pesticides and Agrochemicals'", dated 
3 July 2012; 
- Law No. 861 "On Introduction of Amendments a nd Additions to the Law of the Republic of 
Tajikistan 'On Pharmaceuticals and Pharmace utical Activities'", dated 3 July 2012; 
- Law No. 854 "On Introduction of Amendments a nd Additions to the Law of the Republic of 
Tajikistan 'On Animal Health'", dated 3 July 2012; 
- Law No. 817 "On Plant Protection", dated 16 April 2012; 
- Law No. 815 "On Introduction of Amendments to the Law of the Republic of Tajikistan 
'On Public Procurement of Goods, Work s and Services'", dated 16 April 2012; 
- Law No. 739 "On Conscience and Religious Associations", dated 28 June 2011 
-
 Law No. 793 "On Introduction of Amendments a nd Additions to the Law of the Republic of 
Tajikistan 'On Sanitary and Epidemiologi c Safety of the Population'", dated 
26 December 2011; 
- Law "On Introduction of Amendments and Supplemen ts into the Civil Code of the Republic 
of Tajikistan"; 
- Law "Of Cryptography"; 
- Law "On Introduction of Amendments and Suppl ements into the Law of the Republic of 
Tajikistan 'On Geographical Indications'"; 
- Law "On Introduction of Amendments and Suppl ements into the Law of the Republic of 
Tajikistan 'On Industrial Designs'"; 
- Law "On Introduction of Amendments and Suppl ements into the Law of the Republic of 
Tajikistan 'On Inventions'"; 
- Law "On Introduction of Amendments and Suppl ements into the Law of the Republic of 
Tajikistan 'On Trademarks and Service Marks'"; 
- Law "On Introduction of Amendments to the Cu stoms Code of the Republic of Tajikistan"; 
- Resolution of the Government of the Republic  of Tajikistan No. 348 dated 30 June 2012 - 
"On Introduction of Changes and Amendments to  the Resolution of the Government of the 
Republic of Tajikistan dated 2 April 2005, No. 126"; WT/ACC/SPEC/TJK/5/Rev.4 
Page 112  
 
  - 15.(a) Annex to Resolution No. 348 "On Rates of the Excise Tax for Certain Types of 
Goods Manufactured in the Republic of Tajikis tan and Imported to the Territory of the 
Republic of Tajikistan" , dated 30 June 2012; 
- Resolution of the Government of the Republic of Tajikistan No. 310 "About the Enumeration 
of Goods (Works, Services) subject to Manda tory Certification", dated 18 June 2012; 
- Resolution of the Majlisi Namoyandagon Majlisi Oli of the Republic of Tajikistan No. 804 
"About Accession of the Republic of Tajikistan to the United Nations Foreign Arbitral 
Awards Convention Act, dated 10 June 1958", of 31 May 2012; 
- Decree of the Government of the Republic  of Tajikistan No. 211 "On Introduction of 
Amendments into the Decree of the Government of the Republic of Tajikistan No. 131, as of 
April 1998", dated 30 April 2012;  
- Decree of the President of the Republic of Ta jikistan No. 1270 "Concerning the Annulment of 
the Decree of the President of the Republic of Tajikistan No. 1143, as of 28 December 1998", 
dated 18 April 2012; 
- Decree of the Government of the Republic of  Tajikistan No. 366 "About Introduction of 
Changes into Governmental Decree of the Republic of Tajikistan No. 250 as of 
21 May 2012", dated 16 July 2012; 
- Decree of the Government of the Republic of  Tajikistan No. 367 "On Measures to Improve 
Foreign Trade/Economical Activities in the Repub lic of Tajikistan", dated 16 July 2012;  
- "List of Goods (Services, Operations), Export,  Import and Transit of which are performed on 
Basis of Governmental Decree of the Republic of Tajikistan" as approved by Decree of the 
Government of the Republic of Tajikistan No. 367;  
- Decree of the Government of the Republic of  Tajikistan No. 368 "About Introduction of 
Changes into Governmental Decree of the Re public of Tajikistan No. 172 as of 3 April 2007", 
dated 16 July 2012; 
- Law No. 887 "On Introduction of Amendments to the Law of the Republic of Tajikistan 
"On Agreements on Production Sh aring"", dated 1 August 2012; 
- Law No. 889 "On Introduction of Changes and Am endments to the Law of the Republic of 
Tajikistan "On Conformity Asse ssment"", dated 1 August 2012; 
Legislation submitted in draft form 
- Draft Law "On Regulation of Foreign Trade Activity"; 
- Draft Law "On the Technical Regulation"; 
- Draft Law "On Trademarks and Service Marks"; 
- Draft Law "On Geographical Indications"; 
- Draft Law "On Industrial Designs"; 
- Draft Law "On the Legal Protection of the Topologies of Integrated Circuits"; and 
- Draft Law "On Inventions" of 24 December 2003. 
 
  
   WT/ACC/SPEC/TJK/5/Rev.4
 Page 113ANNEX 2 
Table 2:  Privatization of State-Owned Enterprises 
 
(a) Information on Privatization of State Property by Sector 
 
 1991 - 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 Total 
Industry  89 34 11 62 21 27 90 89 30 50 10 7 520 
Construction 121 22 27 53 22 22 75 110 15 40 15 2 524 
Transport and communications 47 15 16 49 26 41 79 81 20 30 5 12 421 
Trade 1,412 107 71 84 78 60 42 42 19 20 10 3 1,948 
Public catering 487 35 17 38 16 31 36 7 5 17 - 2 691 
Consumer services 1,762 94 76 104 60 57 50 49 40 25 35 9 2,361 
Public health 89 18 9 9 14 20 29 15 3 1 - - 207 
Social sector 263 40 36 38 31 50 41 18 11 25 4 - 557 
Agriculture 444 81 49 91 69 162 182 308 440 236 305 139 2,506 
Assets under construction/ 
incomplete construction  112 19 3 0 0 0 5 7 2 5 1 1 155 
Other 561 181 102 102 84 66 41 78 72 88 58 60 1,493 
TOTAL  5,387 646 417 630 421 536 670 804 657 537 443 235 11,383 
 
(b) General Information on Privatization of State Property 
 
 1991 - 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009  2010 Total 
State Property Units 
Privatized 6,027 418 633 421 539 669 804 657 537 443 235 11,383 
Of which:  Small Enterprises 
Privatized 5,733 346 470 374 426 520 643 536 400 393 222 9,485 
Of which:  Medium-size and Large Enterprises 
Privatized 294 72 163 47 113 149 161 121 137 50 13 1,263 
 WT/ACC/SPEC/TJK/5/Rev.4 
Page 114  
 
  (c) Information on Privatized Enterprises by Sector 
in Accordance with the Strategic Privatization Plan (2003-2010) 
Sector Total 
Industry 124 
Construction 93 
Transport and communications 75 
Trade 96 
Public utilities 7 
Consumer services 5 
Public health 1 
Agriculture 14 
Other 4 
Total  419 
 
(d) Information on the Ente rprises to be Privatized 
According to the Strategic Privatization Plan by Sector (2010) 
Sector Total 
Industry 11 
Construction - 
Transport and communications 1 
Trade 1 
Public catering - 
Utility enterprises - 
Consumer services 1 
Public health - 
Social sector - 
Agriculture - 
Other - 
Total  14 
  WT/ACC/SPEC/TJK/5/Rev.4 
 Page 115 
 
 
  Table 3:  Enterprises not yet Privatized 
(a) State-owned Joint-stock Companies Subject to Privatization 
 Name Location Share Sector 
1. JV/АО Angisht  Isfara City, Sught 
District 100% Industry 
2. JV/АО Matubot  Dushanbe 100% Printing/Culture 
3. JV/АО Obiori Dangara ("Obyorii 
Dangara") Dangara City, Khatlon 
District 100% Industry/Construction 
4. JV/АО Taransformatorniy Zavod  Kurgan-Tube City, 
Khatlon District 100% Industry 
5. JV/АО Charog  Isfara City, Sught 
District 100% Industry 
6. Shurboskoe SSU ("Shurobskoye SHSU") Isfara City, Sught 
District 100% Industry 
7. JV/АО Kolinkhoi Kulob ("Kokinhoi 
Kulob") Kulob City, Khatlon 
District 100% Industry 
8. JV/AO Proleterskiy RMZ  Sught District 100% Industry 
9. JV/АО Bunafsh  Nurek City, Khatlon 
District 100% Industry 
10. JV/АО "МNА-27" Khatlon District 100% Transport 
11. JV/АО Zavodi Tamiri Mekhaniki 
(formerly JV "RMZ")   Vakhdat 100% Industry 
12. JV/АО Hotel Khujand  Chkalovsk City, Sught 
District 100% Services 
13. JV/АО Madad  Vakhdat 100% Transport 
14. JV/AO "Gidrosohtmon" Farhor District 100% Industry 
 
(b) Large State-owned or Predominantly Stat e-owned Enterprises Subject to Restructuring 
 Name Location Share Sector Remarks 
1. OАО Tajiktransgaz 
(formerly GUP Tajikgaz) Dushanbe 100% 
 Energy 
 Individual restructuring plan established by 
Government Decree No. 438 of 27 August 2008.  GUP Tajikgaz transformed into joint stock company Tajiktransgaz.  Seven organizations, former parts of GUP 
Tajikgaz organized as independent joint 
stock companies. 
2. OAO Barki Tojik  Dushanbe 100% Energy Individual restructuring plan under 
Government consideration. 
3. OAO Tajik Air 
(formerly GUAP 
Tajik Air)  Dushanbe 100% Transport Individual restructuring plan established by 
Government Decree No. 175 of 
3 April 2007.  In accordance with the Government Decree No. 491 of 1 October 2008, GUAP Tajikair has been divided into six independent companies. 
4. GUP Rohi Ohani 
Tojikiston Dushanbe 100% Transport Individual restructuring plan established by 
Government Decree No. 95 of 27 February 2010. 
5. GUP TALKO 
(formerly TADAZ) Dushanbe 100% Industry Individual restructuring plan is being 
developed. 
6. AO Tojiktelekom Dushanbe 95% Communications Individual restructuring plan established by 
Government Decree No. 71 of 3 January 2006. 
7. AO Teleradiokom Dushanbe 95% Communications Individual restructuring plan established by 
Government Decree No. 498 of 1 November 2006. WT/ACC/SPEC/TJK/5/Rev.4 
Page 116  
 
  Table 5(a):  Goods and Services Subject to Activity Licensing 
 
Licensed Activity Authorized Govern ment Agency Legislative Framework 
Activities, which involve 
electronic digital signatures and data protection Head Office for Pr otection of State 
Secrets under the Government of the Republic of Tajikistan and its 
regional bodies in 
Gorno-Badakhshan Autonomous 
Oblast, in Soghd and Khatlon 
Oblasts Resolution on the Approval of the 
Regulation on the Key Elements of Licensing Certain Activities. 
Activities, which involve production of print media 
materials protected from forgery 
(including certified securities) and circulation of the above products Ministry of Finance of the 
Republic of Tajikistan Resolution on the Approval of the 
Regulation on the Key Elements of 
Licensing Certain Activities. 
Activities of pawnbroker's offices Ministry of Finance of the 
Republic of Tajikistan Resolution on the Approval of the 
Regulation on the Key Elements of 
Licensing Certain Activities. 
Audit activities Ministry of Finance of the 
Republic of Tajikistan - audit of 
broker's boards, non-budgetary 
funds, investment companies, insurance companies and general 
audit; 
National Bank of Tajikistan - audit of banking organizations Resolution on the Approval of the 
Regulation on the Key Elements of 
Licensing Certain Activities. 
Valuation activities State Committee for Investments 
and State Property Management of 
the Republic of Tajikistan Resolution on the Approval of the 
Regulation on the Key Elements of 
Licensing Certain Activities. 
Activities, which involve 
installation, repairs and 
maintenance of fire safety facilities for buildings and 
constructions Ministry of Internal Affairs of the 
Republic of Tajikistan Resolution on the Approval of the 
Regulation on the Key Elements of 
Licensing Certain Activities. 
Activities, which involve selling of non-military and duty weapons, their major components and 
related ammunition Ministry of Internal Affairs of the 
Republic of Tajikistan Resolution on the Approval of the 
Regulation on the Key Elements of Licensing Certain Activities. 
Activities, which involve maintenance and repairs of lifting devices, operation of 
explosion-hazardous and 
chemically hazardous industrial facilities Head Office for State Surveillance 
of Safe Industrial Operations and Mines Inspectorate under the 
Government of the Republic of 
Tajikistan Resolution on the Approval of the 
Regulation on the Key Elements of Licensing Certain Activities. 
Activities, which involve expert 
examination of industrial safely Head Office for State Surveillance 
of Safe Industrial Operations and 
Mines Inspectorate under the 
Government of the Republic of 
Tajikistan Resolution on the Approval of the 
Regulation on the Key Elements of 
Licensing Certain Activities. 
Activities, which involve production, storage, distribution 
and transportation of industrial 
explosives; production and distribution of pyrotechnic items Head Office for State Surveillance 
of Safe Industrial Operations and 
Mines Inspectorate under the 
Government of the Republic of Tajikistan Resolution on the Approval of the 
Regulation on the Key Elements of 
Licensing Certain Activities.  WT/ACC/SPEC/TJK/5/Rev.4 
 Page 117 
 
 
  Licensed Activity Authorized Govern ment Agency Legislative Framework 
Activities in energy sector Ministry of Energy and Industry of 
the Republic of Tajikistan; 
Agency for Construction and Architecture under the Government 
of the Republic of Tajikistan - 
works to assemble, adjust and 
repair power facilities Resolution on the Approval of the 
Regulation on the Key Elements of 
Licensing Certain Activities. 
Construction activities Agency for Construction and 
Architecture under the Government of the Republic of Tajikistan Resolution on the Approval of the 
Regulation on the Key Elements of Licensing Certain Activities. 
Geodesy and cartography 
activities Agency for Land Management, 
Geodesy and Cartography under 
the Government of the Republic of Tajikistan; 
Agency for Construction and 
Architecture under the Government of the Republic of Tajikistan - 
construction works Resolution on the Approval of the 
Regulation on the Key Elements of 
Licensing Certain Activities. 
Mine-surveying activities Head Office for State Surveillance 
of Safe Industrial Operations and Mines Inspectorate under the 
Government of the Republic of 
Tajikistan Resolution on the Approval of the 
Regulation on the Key Elements of Licensing Certain Activities. 
Activities in hydrometeorology and related sectors including 
proactive management of 
hydro-meteorological and 
geophysical processes and 
phenomena Ministry of Agriculture and 
Conservation of Nature of the 
Republic of Tajikistan Resolution on the Approval of the 
Regulation on the Key Elements of 
Licensing Certain Activities. 
Activities, which involve 
collection, use, transportation and 
disposal of hazardous waste Office for State Surveillance of 
Environmental Management and 
Conservation of Nature Resolution on the Approval of the 
Regulation on the Key Elements of 
Licensing Certain Activities. 
Pharmaceutical activities; 
production of means of disinfection, desinsection and 
deratization Unit for State Surveillance of 
Pharmaceutical and Medical Activities (having the status of 
Service) Resolution on the Approval of the 
Regulation on the Key Elements of Licensing Certain Activities. 
Activities, which involve maintenance of medical equipment and dealing with agents 
of infectious diseases Ministry of Health of the Republic 
of Tajikistan Resolution on the Approval of the 
Regulation on the Key Elements of Licensing Certain Activities. 
Activities, which involve gathering of medical plants and procurement of crude drugs Unit for State Surveillance of 
Pharmaceutical and Medical Activities (having the status of 
Service) Resolution on the Approval of the 
Regulation on the Key Elements of Licensing Certain Activities. 
Private medical practice Unit for State Surveillance of 
Pharmaceutical and Medical 
Activities (having the status of 
Service) Resolution on the Approval of the 
Regulation on the Key Elements of 
Licensing Certain Activities. WT/ACC/SPEC/TJK/5/Rev.4 
Page 118  
 
  Licensed Activity Authorized Govern ment Agency Legislative Framework 
Activities, which involve 
cultivation of drug-containing 
plants for research, development of new narcotic drugs and 
psychotropic substances; 
activities, which involve legal 
circulation of narcotic drugs, 
psychotropic substances and precursors Unit for State Surveillance of 
Pharmaceutical and Medical 
Activities (having the status of Service) - activities, which involve 
legal circulation of narcotic drugs, 
psychotropic substances and 
precursors used in health sector; 
Drug Control Agency under the President of the Republic of 
Tajikistan - activities, which 
involve legal circulation of precursors Resolution on the Approval of the 
Regulation on the Key Elements of 
Licensing Certain Activities. 
Activities, which involve the use 
of ionizing radiation (generating) 
sources and radioactive agents Academy of Sciences of the 
Republic of Tajikistan Resolution on the Approval of the 
Regulation on the Key Elements of 
Licensing Certain Activities. 
Land transport operations State Office for Surveillance and 
Regulation in Transport Sector Resolution on the Approval of the 
Regulation on the Key Elements of 
Licensing Certain Activities. 
Air transport operations State Office for Surveillance and 
Regulation in Transport Sector Resolution on the Approval of the 
Regulation on the Key Elements of Licensing Certain Activities. 
Activities, which involve setting 
up and management of 
pari-mutuels and gambling establishments Ministry of Finance of the 
Republic of Tajikistan Resolution on the Approval of the 
Regulation on the Key Elements of 
Licensing Certain Activities. 
Touring activities Committee for Youth Affairs, 
Sports and Tourism under the 
Government of the Republic of 
Tajikistan Resolution on the Approval of the 
Regulation on the Key Elements of 
Licensing Certain Activities. 
Activities of patent solicitors Ministry of Economic 
Development and Trade of the Republic of Tajikistan Resolution on the Approval of the 
Regulation on the Key Elements of Licensing Certain Activities. 
Activities, which involve 
processing and disposal/selling of 
ferrous and nonferrous metal scrap and waste Ministry of Energy and Industry of 
the Republic of Tajikistan Resolution on the Approval of the 
Regulation on the Key Elements of 
Licensing Certain Activities. 
Activities related to employment 
of nationals of the Republic of 
Tajikistan outside the Republic of Tajikistan and of foreign nationals 
within the Republic of Tajikistan Ministry of Internal Affairs of the 
Republic of Tajikistan (Resolution 
No. 518 of the Government of the Republic of Tajikistan, 
1 October 2007) Resolution on the Approval of the 
Regulation on the Key Elements of 
Licensing Certain Activities. 
Private veterinary practice Office for State Veterinary 
Surveillance Resolution on the Approval of the 
Regulation on the Key Elements of Licensing Certain Activities. 
Activities, which involve 
production, imports, and exports 
of tobacco goods Ministry of Energy and Industry of 
the Republic of Tajikistan Resolution on the Approval of the 
Regulation on the Key Elements of 
Licensing Certain Activities. 
Proctor activities Ministry of Justice of the Republic 
of Tajikistan Resolution on the Approval of the 
Regulation on the Key Elements of 
Licensing Certain Activities. 
Activities in education sector Ministry of Education of the 
Republic of Tajikistan Resolution on the Approval of the 
Regulation on the Key Elements of 
Licensing Certain Activities.  WT/ACC/SPEC/TJK/5/Rev.4 
 Page 119 
 
 
  Licensed Activity Authorized Govern ment Agency Legislative Framework 
Activities, which involve 
circulation of precious metals and 
precious stones Ministry of Energy and Industry of 
the Republic of Tajikistan - 
processing of scrap and waste of precious metals for end products; 
affinage of precious metals; 
recuperation of precious stones; 
Ministry of Finance of the 
Republic of Tajikistan - buying-up from public of jewellery and other 
items made of precious metals and 
precious stones and related scrap for distributive industries Resolution on the Approval of the 
Regulation on the Key Elements of 
Licensing Certain Activities. 
Activities, which involve TV and 
radio broadcasting and production 
of artworks on audio-visual media Committee for TV and Radio 
Broadcasting under the 
Government of the Republic of Tajikistan Resolution on the Approval of the 
Regulation on the Key Elements of 
Licensing Certain Activities. 
Activities, which involve 
purchase, sale, use and disposal of 
ozone layer depleting substances and goods containing the ones; all 
operations related to installation, 
maintenance and repairs of equipment in which ozone layer 
depleting substances are used Office for State Surveillance of 
Environmental Management and 
Conservation of Nature Resolution on the Approval of the 
Regulation on the Key Elements of 
Licensing Certain Activities. 
Activities of non-governmental pension funds Ministry of Finance of the 
Republic of Tajikistan Resolution on the Approval of the 
Regulation on the Key Elements of 
Licensing Certain Activities. 
Broker activities Ministry of Finance of the 
Republic of Tajikistan Resolution on the Approval of the 
Regulation on the Key Elements of Licensing Certain Activities. 
Insurance activities Ministry of Finance of the 
Republic of Tajikistan Resolution on the Approval of the 
Regulation on the Key Elements of 
Licensing Certain Activities. 
Activities of professional securities market players Ministry of Finance of the 
Republic of Tajikistan Resolution on the Approval of the 
Regulation on the Key Elements of 
Licensing Certain Activities. 
Activities of lending organizations 
(including non-banking organizations) National Bank of Tajikistan Resolution on the Approval of the 
Regulation on the Key Elements of Licensing Certain Activities. 
Activities, which involve 
production and circulation of 
ethanol, alcohol and spirituous items Ministry of Energy and Industry of 
the Republic of Tajikistan Resolution on the Approval of the 
Regulation on the Key Elements of 
Licensing Certain Activities. 
Activities in telecommunications State Office for Surveillance and 
Regulation in Telecommunications 
and IT Resolution on the Approval of the 
Regulation on the Key Elements of 
Licensing Certain Activities. WT/ACC/SPEC/TJK/5/Rev.4 
Page 120  
 
  Licensed Activity Authorized Govern ment Agency Legislative Framework 
Activities, which involve the use 
of mineral resources Government of the Republic of 
Tajikistan (executive licensing 
authority - Head Geological Office under the Government of the 
Republic of Tajikistan - geological 
prospecting, valuation and 
exploration works and collection of 
mineralogical, paleontological and geological materials; 
Ministry of Energy and Industry of 
the Republic of Tajikistan - extraction of oil, gas and coal; the 
use of minerals and non-minerals 
including waste of rock constituents and their processing); 
Ministry of Energy and Industry of 
the Republic of Tajikistan - the use of widespread mineral resources Resolution on the Approval of the 
Regulation on the Key Elements of 
Licensing Certain Activities. 
Activities, which involve the use 
of endangered species of flora and 
fauna entered on the Red List of the Republic of Tajikistan Office for State Surveillance of 
Environmental Management and 
Conservation of Nature Resolution on the Approval of the 
Regulation on the Key Elements of 
Licensing Certain Activities. 
Activities, which involve works 
and services in the use of nuclear 
energy Academy of Sciences of the 
Republic of Tajikistan Resolution on the Approval of the 
Regulation on the Key Elements of 
Licensing Certain Activities.  WT/ACC/SPEC/TJK/5/Rev.4 
 Page 121 
 
 
  Table 5(b):  Imported Goods subject to Activity Licensing 
 
Code Description Issuing 
Authority Licensing Procedure 
1302 11 
000 0 Opium Ministry of 
Health Additional documents: 
 
- Opinion of appropriate 
authorities of the interior 
about the possibility of 
storing narcotic and psychotropic substances in 
the facilities for 
implementation of the proposed activity; 
- Statement from authorities 
of the interior about clean record of persons having 
access to narcotic and 
psychotropic substances; 
- Statement from the 
narcology service with 
regard to persons having access to narcotic and 
psychotropic substances; 
- Order of the head of the 
institution about 
appointment of persons 
having access to narcotic 
and psychotropic 
substances; 
- Copies of diplomas of 
persons having access to 
narcotic and psychotropic substances; and 
- In case of proposed 
cultivation of drug-containing plants for 
scientific purposes as well 
as development of new narcotic and psychotropic 
substances a positive expert 
report from the Academy of Sciences of the Republic of 
Tajikistan about expedience 
of conducting that particular activity is required. 
220300 Malt beer Ministry of 
Agriculture No additional documents except 
for those indicated in the 
Regulation No. 172 of 
3 April 2007. 
 A licensing fee in the amount of 
76 minimal wages for each year 
of the licence period is charged for issuance of a licence to 
organization engaged in 2204 Grape wines, natural wines, including fortified; 
stum, except for mentioned in merchandise position 2009 (including wine materials) 
2205 Vermouths and natural wines, other wines with 
vegetation and aromatic substances 
2206 00 Other fermented drinks (for example, cider, pear 
cider, and honey drink); mixes from fermented drinks, and mixes from fermented drinks and 
soft drinks not listed somewhere else; WT/ACC/SPEC/TJK/5/Rev.4 
Page 122  
 
  Code Description Issuing 
Authority Licensing Procedure 
2207 Ethyl non-denatured alcohol with ethyl 
concentration of no less than 80% or more; ethyl alcohol and other denatured alcohols of 
any concentration; production and turnover of ethyl 
alcohol, alcoholic beverages and spirit-based goods irrespective of 
forms of ownership.  A licensing 
fee in the amount of 12 minimal 
wages for each year of the 
licence period is charged for issuance of a licence to 
organizations (irrespective of 
organizational and legal form) and individual entrepreneurs 
engaged in retail trade of 
alcoholic beverages and spirit-based goods. 2207 10 000 0 Ethyl non-denatured alcohol with ethyl 
concentration of no less than 80% or more 
2207 20 
000 0 Ethyl alcohol, other denatured alcohols of any 
concentration 
2208 Ethyl non-denatured alcohol with ethyl 
concentration of no less than 80%; alcohol liqueurs, liqueurs, and other alcoholic drinks 
2939 91 
110 0 unrefined cocaine Ministry of 
Health Additional documents: 
 
- Opinion of appropriate 
authorities of the interior 
about the possibility of 
storing narcotic and psychotropic substances in 
the facilities for 
implementation of the proposed activity; 
- Statement from authorities 
of the interior about clean 
record of persons having 
access to narcotic and psychotropic substances; 
- Statement from the 
narcology service with regard to persons having 
access to narcotic and 
psychotropic substances; 
- Order of the head of the 
institution about 
appointment of persons having access to narcotic 
and psychotropic 
substances; 
- Copies of diplomas of 
persons having access to 
narcotic and psychotropic substances; and 
- In case of proposed 
cultivation of 
drug-containing plants for 
scientific purposes as well as development of new 
narcotic and psychotropic 
substances a positive expert report from the Academy of 
Sciences of the Republic of 
Tajikistan about expedience 2939 11 000 0 concentrates from poppy straws; buprenorphine 
(INN), codeine, dihydrocodeine (INN), ethylmorphine, ethorphine (INN), heroin, 
hydrocodone (INN), hydromorphone (INN), 
morphine, nicomorphine (INN), oxycodone (INN), oxymorphone (INN), folcodine (INN), 
tebacone (INN), and tebaine; salts of these 
compounds; 
2939 91 cocaine, ecgonine, levometamphethamine, 
metamphethamine (INN), metamphethamine 
racemate; salts, esters, and other derivative substances; cocaine and its salts; 
2922 14 
000 0 dextropropoxiphene (INN) and it salts 
2922 31 
000 0 amphepramone (INN), met аdone (INN), and 
normetadone (INN); salts of these compounds; 
2922 44 000 0 Tilidine (INN) and its salts 
2926 30 
000 0 phenoproporex (INN) and its salts; metadone 
(INN) -an interim product 
(4-cyano-2-dimethylamino-4.4-diphenylbutane); 
2933 33 000 0 alfentanil (INN), anileridine (INN), bezitramide 
(INN), bromazepam (INN) , diphenoxine (INN), 
diphenoxilate (INN), dipipanone (INN), 
fentanyl (INN), ketobemidone (INN), methylphenidate (INN), pentazocine (INN), 
pethidine (INN), pethidine (INN) - an interim A 
product, phencyclidine (INN) (PCP), phenoperidine (INN), pipradrol (INN), 
piritramide (INN), 
propirame (INN), and trim eperidine (INN); salts 
of these compounds; 
2933 11 
100 0 propiphenazone (INN) 
2915 24 
000 0 acetic anhydride 
2922 43 
000 0 anthranyl acid and its salts  WT/ACC/SPEC/TJK/5/Rev.4 
 Page 123 
 
 
  Code Description Issuing 
Authority Licensing Procedure 
2914 11 
000 0 Acetone of conducting that particular 
activity is required. 
2924 29 others:  (acetylanthranyl acid) 
2924 29 
100 0 lidocaine (INN) 
2924 29 
300 0 paracetamol (INN) 
2932 91 
000 0 Isosafrole 
2939 63 
000 0 lysergic acid and its salts 
2932 92 
000 0 1-(1.3-benzodioxole-5-il) propane-2-on 
2914 12 
000 0 butanone (methyl ethyl ketone) 
2933 32 
000 0 piperidine and its salts 
2932 93 
000 0 Piperonal 
2841 61 
000 0 potassium permanganate 
2939 42 
000 0 pseudoephedrine (INN) and its salts 
2932 94 
000 0 Safrole 
2807 00 
100 0 sulphuric acid 
2806 10 
100 0 hydrogen chloride (hydrochloric acid) 
2902 30 Toluol 
2916 34 
000 0 phenylacetic acid and its salts 
2914 31 
000 0 phenylacetone (pheny lpropane-2-on) 
2939 41 
000 0 ephedrine and its salts 
2939 61 
000 0 ergometrine (INN) and its salts 
2939 62 
000 0 ergotamine (INN) and its salts 
2909 11 
000 0 Diethyl ether 
 
 WT/ACC/SPEC/TJK/5/Rev.4 
Page 124  
 
  Table 7:  Excise Tax Rates 
Merchandise Codes in 
Accordance with 
Merchandise 
Nomenclature for 
Euroasian Economic Community (EAEC) 
Foreign Economic 
Activities Merchandise Excise Rate in % of Value 
or in Euro per Product Unit 
GROUP 22 
220300 Malt beer Euro 0.05 per litre 
2204 Grape wines, natural wines, including fortified; 
stum, except for mentioned in merchandise 
position 2009; 
Except for: Euro 0.07 per litre 
2204 10 110 0  Champagne Euro 0.50 per litre 
2204 10 190 0 Other champagne Euro 0.50 per litre 
2204 10 910 0  Asti Spumante Euro 0.20 per litre 
2204 10 990 0 Other Euro 0.20 per litre 
2205 Vermouths and natural grapes wines, other 
wines with addition of vegetable and aromatic 
extracts; Euro 0.07 per litre 
2207 Ethyl non-denatured alcohol with alcohol 
concentration of no less than 80%; ethyl alcohol 
and other denatured alcohols of any 
concentration; Euro 0.50 per litre 
2208 Ethyl non-denatured alcohol with alcohol 
concentration of less than 80%; alcohol 
liqueurs, liqueurs, and other alcoholic drinks; 
Except for: Euro1.25 per litre 
220820 Spirits obtained by distilling grape wine or 
grape marc, including Cognac Euro 2.50 per litre 
220860 Vodka Euro 2.50 per litre 
220890 Others:   Euro 0.56 per litre 
GROUP 24 
2401 Tobacco raw material s and tobacco waste; 
Except for:  0 
From 2401 Tobacco raw materi als and fermented tobacco 
waste; Euro 0.09 per kg 
2402 Cigars, cigars with cut ends, cigarillos (thin 
cigars), and cigarettes from tobacco or its 
substitutes; Euro 0.70 per 1,000 pieces 
240220 Filter-tipped cigarettes containing tobacco; Euro 0.85  per 1,000 pieces 
240220 Cigarettes without filter containing  tobacco; Euro 0. 40 per 1,000 pieces 
2403 Other industria lly produced tobacco, 
"homogenized" or "restored"; tobacco extracts 
and essence; 12% 
GROUP 27 
270900 Raw oil and raw oil products generated from 
bituminous minerals: 0  WT/ACC/SPEC/TJK/5/Rev.4 
 Page 125 
 
 
  Merchandise Codes in 
Accordance with 
Merchandise 
Nomenclature for 
Euroasian Economic 
Community (EAEC) 
Foreign Economic 
Activities Merchandise Excise Rate in % of Value 
or in Euro per Product Unit 
2710 Oil and raw oil materials generated from 
bituminous minerals, excluding raw materials; 
products not named anywhere containing 70% 
or oil products generated from bituminous minerals, which are the main compounds: 
Except for: Euro 40 per ton 
 Motor gasoline:  
2710 11 310 0 aviation gasoline Euro 50 per 1,000 litres 
2710 11 410 0 with octane level lower than 95 Euro 50 per 1,000 litres 
2710 11 450 0 with octane level 95 or higher, but no higher 
than 98 Euro 50 per 1,000 litres 
2710 11 490 0 with octane level 98 or higher Euro 50 per 1,000 litres 
2710 11 510 0 with octane level lower than 98 Euro 50 per 1,000 litres 
2710 11 590 0 with octane level 98 or higher Euro 50 per 1,000 litres 
2710 11 700 0 jet engine fuel Euro 50 per 1,000 litres 
2710 11 900 0 light distillates other Euro 50 per 1,000 litres 
 Medium distillates: 
Kerosene:  
2710 19 210 0 jet engine fuel Euro 20 per 1,000 kilos 
2710 19 250 0 Other Euro 20 per 1,000 kilos 
2710 19 290 0 Others Euro 20 per 1,000 kilos 
 Heavy distillates: 
Gas-oil (diesel fuel):  
2710 19 310 0 For specific processing processes Euro 6.6 per 1,000 kilos 
2710 19 350 0 For chemical tr ansformation in processes except 
for mentioned in 2710 19 310 0 Euro 6.6 per 1,000 kilos 
2710 19 410 0 With sulphur content of no more than 0.05% Euro 6.6 per 1,000 kilos 
2710 19 450 0 With sulphur content of more than 0.05% and 
no more than 0.2% Euro 6.6 per 1,000 kilos 
2710 19 490 0 With sulphur content of more than 0.2% Euro 6.6 per 1,000 kilos 
 Liquid fuels (black oil fuel):  
2710 19 510 0 For specific processing processes 0 
2710 19 550 0 For chemical conversion in processes, except 
for mentioned in 2710 19 510 0 0 
2710 19 610 0 With sulphur content of no more than 1% 0 
2710 19 630 0 With sulphur content of more than 1% but no 
more than 2% 0 
2710 19 650 0 With sulphur content of more than 2% but no 
more than 2.8% 0 
2710 19 690 0 With sulphur content of more than 2.8% 0 
GROUP 40 - RU BBER AND GOODS 
4011 Tires, pneumatic rubber, new: 
Except for: 10% 
401130 For use in aviation 0 
401140 For motorcycles 0 
401150 000 0 For bicycles 0 
 Others with protector with herring-bone pattern 
or analogous protectors; 0 WT/ACC/SPEC/TJK/5/Rev.4 
Page 126  
 
  Merchandise Codes in 
Accordance with 
Merchandise 
Nomenclature for 
Euroasian Economic 
Community (EAEC) 
Foreign Economic 
Activities Merchandise Excise Rate in % of Value 
or in Euro per Product Unit 
401199 000 0 Other: 0 
4012 Tires, pneumatic rubber new, restored or used; 
tires, solid or semi-pneumatic; interchangeable 
tire protectors and rubber rim strips; 
Except for: 10% 
 Pneumatic rubber tires restored on the territory 
of the Republic of Tajikistan 5% 
401213100 0 For civil aviation 0 
401220100 0 For civil aviation 0 
GROUP 87 
8703 Cars and other motor transport vehicles to carry 
passengers (except for vehicles mentioned in 
merchandise position 8702), including cargo-passenger vans and racing cars. 10% 
Notes: 
1. Goods classification is given in accordance with  Merchandise Nomenclature for Euroasian Economic 
Community (EurAzES) Foreign Economic Activities. 
2. Excise calculated in Euro is paid in national currency on the exchange rate of the National bank of 
Tajikistan on the day of receipt of cargo customs declaration or release of goods.  
   WT/ACC/SPEC/TJK/5/Rev.4
 Page 127Table 8:  Non-tariff Measures Applied on  Importation of Goods to Tajikistan  
CC FEA Commodity Description Type of Measure Res ponsible Authorities Legislation WTO Justification 
01, 02, 03, 
04, 05, 15 Live animals, animal pr oducts, foodstuff Veterinary certificate  Department of State Veterinary 
Control, Ministry of Agriculture Law No. 73 "On Ve terinary" of 
8 December 2003  Agreement on the Application 
of Sanitary and Phytosanitary 
Measures. 
13, 16 Foodstuff, food additives, raw produce, as 
well as their contacti ng materials, products 
and production technology  Certificate  Ministry of  Health  Law No. 49 "On 
Sanitary-Epidemiological Security 
of Population" of 8 December 2003  Protection of human health 
(GATT 1947, Article XX). 
 Foodstuff, materials and products imported to 
Tajikistan for the first time State registration Ministry of Heal th and Ministry 
of Agriculture Law of the Republic of Tajikistan on 
Quality and Security of Foodstuff Protection of human health 
(GATT 1947, Article XX). 
06, 07, 08, 
09, 10, 11, 
12, 14, 15 Plants and products of plant origin Import Quarantine 
Permission 
(IQP), Phytosanitary 
certificate State Inspection on Plant 
Quarantine of the Ministry of 
Agriculture Law No. 25" On Plant Quarantine" 
of 12 May 2001 Agreement on the Application 
of Sanitary and Phytosanitary 
Measures; Plant protection 
(GATT 1947, Article XX). 
2939  Import of narcotic and psychotropic 
substances and precursors Licence Ministry of Health  Law No. 37"On Licensing of 
Separate Types of Activities", 
Regulation No. 172 of 3 April 2007 Protection of human health 
(GATT 1947, Article XX). 
2203, 2204, 2205, 2206, 
2207, 
2208 Import of alcohol and ethyl alcohol Licence /quota Ministry of  Energy and Industry Regulation No. 172 of 3 April 2007 Protectio n of human health 
(GATT 1947, Article XX). 
28, 29, 30, 33, 34, 35, 
37, 38, 40, 
48, 70, 90, 
94 Importation of pharmaceuticals and medical 
goods 
 Licence  Ministry of Health  Regulation No. 172 of 3 April 2007 Protection of human health 
(GATT 1947, Article XX). 
2401, 2402, 2403 Importation of tobacco products  Licence  Ministry of Energy and Industry Regulation No. 172 of 3 April 2007 Protection of huma n health 
(GATT 1947, Article XX). 
28 Importation of po isonous substances, 
chemical agents for protection of plants, 
mineral, non-organic and organic fertilizer, 
ozone-harmful substances Permission State Committee on Ecology 
and Forestry Protection  Law of the Republic of Tajikistan 
"On Protection of Nature" Protection of human and plant 
health 
(GATT 1947, Article XX). 
2844, 
28401 Import of uranium and other radioactive 
chemical elements and radioactive isotopes 
(including the fissile or fertile chemical 
elements and isotopes)  and their compounds; 
mixtures and residues containing these 
products. Government 
Decision Government of the Republic of 
Tajikistan Resolution No. 111 of the 
Government of the Republic of 
Tajikistan of 19 February 1997  Protection of national security 
(GATT 1947, Article XXI). 
3601-3604 Import of powders, explosives  and their waste Government 
Decision Government of the Republic of 
Tajikistan Resolution No. 111 of the 
Government of the Republic of 
Tajikistan of 19 February 1997 Protection of national security 
(GATT 1947, Article XXI).  
  WT/ACC/SPEC/TJK/5/Rev.4 
Page 128 CC FEA Commodity Description Type of Measure Res ponsible Authorities Legislation WTO Justification 
8710, 8802, 
8803, 8804, 
8805  Importation of armament and military 
equipment, their compounds for production, 
works and services in the field of 
military-technical cooperation Government 
Decision Government of the Republic of 
Tajikistan Resolution No. 111 of the 
Government of the Republic of 
Tajikistan of 19 February 1997 Protection of national security 
(GATT 1947, Article XXI). 
4901, 4905, 
4906 Importation of norm ative-technical 
documentation to the products of military 
purposes (construction and operational) Government 
Decision Government of the Republic of 
Tajikistan Resolution No. 111 of the 
Government of the Republic of 
Tajikistan of 19 February 1997 Protection of national security 
(GATT 1947, Article XXI). 
9301 9307 Importation of official and civil weapons Government 
Decision Government of the Republic of 
Tajikistan Resolution No. 111 of the 
Government of the Republic of 
Tajikistan of 19 February 1997 Protection of national security 
(GATT 1947, Article XXI). 
6201-6208, 
6214, 3217 Importation of military clothing and their 
accessories Government 
Decision Government of the Republic of 
Tajikistan Resolution No. 111 of the 
Government of the Republic of 
Tajikistan of 19 February 1997 Protection of national security 
(GATT 1947, Article XXI). 
4015, 4016, 6210 Import of means of protection from military 
chemical gases, its parts and accessories Government 
Decision Government of the Republic of 
Tajikistan Resolution No. 111 of the 
Government of the Republic of 
Tajikistan of 19 February 1997 Protection of national security 
(GATT 1947, Article XXI). 
 
  
   WT/ACC/SPEC/TJK/5/Rev.4
 Page 129Table 9:  Maximal applicable export duties rates 
HS No. Description of Products Export Duty Rate (%) 
0102 10 –  Purebred breeding animals: Unbound 
0102 90 – Others: Unbound 
0104 10 – Sheep: Unbound 
0104 20 – Goats: Unbound 
0201 10 00   – Carcasses and half-carcasses, Veal, Other Unbound 
0201 20   – Other cuts with bone in: Processed and Other: Unbound 
0201 30 00   – Boneless: Processed and Other Unbound 
0409 00 00     – honey, natural  Unbound 
0701 10 00   – Seed Unbound 
0701 90   – Other Potatoes (Fresh or Chilled):: Unbound 
0702 00 00   – Tomatoes, fresh or chilled: Unbound 
0703 10   – Onions and shallots: Onion sets: Unbound 
0703 20 00   – Garlic Unbound 
0703 90 00   – Leeks and other alliaceous vegetables Unbound 
0704 10 00   – Cauliflower an d headed broccoli ( Brassica oleracea, var botrytis ) Unbound 
0704 90   – Other: Unbound 
0705 11 00   – – Head lettuce (cabbage lettuce) Unbound 
0705 19 00   – – Other Unbound 
0705 29 00   – – Other  Unbound 
0706 10 00   – Carrots and turnips Unbound 
0706 90   – Other: Unbound 
0707 00   – Cucumbers and gherkins, fresh or chilled: Unbound 
0708 10 00   – Peas ( Pisum sativum ) Unbound 
0708 20 00   – Beans ( Vigna spp, Phaseolus spp ) Unbound 
0708 90 00   – Other leguminous vegetables Unbound 
0709 30 00   – Eggplants (aubergines) Unbound 
0709 59   – – Other: Unbound 
0709 90   – Other Unbound 
0710 10 00   – Potatoes, Leguminous vegetables, shelled or unshelled Unbound 
0710 21 00   – – Peas ( Pisum sativum ) Unbound 
0710 22 00   – – Peas ( Pisum sativum ) Unbound 
0710 29 00   – – Other Unbound 
0710 40 00   – Sweet corn Unbound 
0710 80   – Other vegetables: Unbound 
0711 40 00   – Cucumbers and gherkins Unbound  
  WT/ACC/SPEC/TJK/5/Rev.4 
Page 130 HS No. Description of Products Export Duty Rate (%) 
0711 59 00   – – Other Unbound 
0712 20 00   – Onions: Powder or flour Unbound 
0713 10   – Peas ( Pisum sativum ) Unbound 
0713 20 00   – Chickpeas (garbanzos) Unbound 
0713 33   – Kidney beans, including white pea beans( Phaseolus vulgaris ): Unbound 
0713 39 00   – – Other Unbound 
0713 40 00   – Lentils: Seeds of a kind used for sowing Unbound 
0713 90   – Other: Unbound 
0802 11   – – Almond (In Shell; Fresh or Dried): Unbound 
0802 12   – – Shelled, Hazel nuts or filberts ( corylus spp ): Unbound 
0802 21 00   – – Hazelnuts, Filberts (In Shell; Fresh or Dried) Unbound 
0802 22 00   – – Shelled, Walnuts Unbound 
0802 31 00   – – In shell Unbound 
0802 32 00   – – Walnuts (Shelled; Fresh or Dried) Unbound 
0802 50 00   – Pistachios (Shelled or not) Unbound 
0802 90   – Other: Unbound 
0804 20   – Figs: Unbound 
0806 10   – Fresh: Unbound 
0806 20   – Dried (including raisins): Unbound 
0807 11 00   – – Melons (including watermelons) Unbound 
0807 19 00   – – Others Unbound 
0808 10   – Apples: Unbound 
0808 20   – Pears and quinces: Unbound 
0809 10 00   – Apricots Unbound 
0809 20   – Cherries: Unbound 
0809 30   – Peaches, including nectarines: Unbound 
0809 40   – Plums (including prune plums) and sloes: Unbound 
0810 10 00   – Strawberries Unbound 
0810 20   – Raspberries, blackberries, mulberries and loganberries: Unbound 
0810 30   – Black, white or red currants and gooseberries (other than kiwi fruit): Unbound 
0810 40   – Cranberries, blueberries and other fruits of the genus Vaccinium: Blueberries: Unbound 
0810 90   – Other Fruit (Fresh): Unbound 
0811 10   – Strawberries: Unbound 
0811 20   – Raspberries, blackberries, mulberries, loga nberries, black, white or red currants: Unbound 
0811 90   – Wild, Cultivated Cherries: Sweet varieties, Tart varieties: Unbound 
0812 10 00   – Cherries, Strawberries Unbound 
0812 90   – Other Fruit and Nuts: Unbound  
   WT/ACC/SPEC/TJK/5/Rev.4
 Page 131HS No. Description of Products Export Duty Rate (%) 
0813 10 00   – Apricots, Prunes Unbound 
0813 20 00   – French plum Unbound 
0813 30 00   – Apples Unbound 
0813 40   – Other fruit: Wild blueberries: Unbound 
0813 50   – Mixtures of nuts or dried fruits of this chapter: Unbound 
1301 90   – Other:  Unbound 
2001 10 00 – Cucumbers and Gherkins Unbound 
2001 90 – Other: Unbound 
2002 10 – Tomatoes, Whole or in Pieces: Unbound 
2002 90 – Other: Unbound 
2004 10 – Potatoes, Prepared or Preserved: Unbound 
2004 90 – Other Vegetables and Mixtures of Vegetable: Unbound 
2005 10 00 – Homogenised Vegetables, Prepared or Preserved (Excluding By Vinegar): Unbound 
2005 20 – Potatoes, Prepared or Preserved (Excluding By Vinegar; Not Frozen): Unbound 
2005 51 00 – – Shelled Beans, Prepared or Preserved (Excluding By Vinegar; Not Frozen) Unbound 
2005 59 00 – – Other Unbound 
2005 80 00 – Sweet Corn, Prepared or Preserved ( Zea mays  var. saccharata ) Unbound 
2005 90 – Other Vegetables, Prepared or Preserved: Unbound 
2006 00 – Fruit/nuts/fruit-peel etc., preserved by sugar Unbound 
2008 11 – – Ground-nuts Unbound 
2008 19 – – Other Nuts, Seeds: Unbound 
2008 30 – Citrus Fruit: Unbound 
2008 40 – Pears: Unbound 
2008 50 – Apricots: Unbound 
2008 60 – Cherries: Unbound 
2008 70 – Peaches: Unbound 
2008 80 – Strawberries: Unbound 
2008 92 – – Mixtures of Fruit, Nuts: Unbound 
2008 99 – – Other Fruit, Nuts, Edible Parts of Plants: Unbound 
2009 29 – – Other: Unbound 
2009 31 – – Other citrus fruit  juice, of a Brick's value not exceeding 20  Unbound 
2009 39 – – Other: Unbound 
2009 41 – – of a Brick's value not exceeding 20  Unbound 
2009 49 – – Other: Unbound 
2009 50 – Tomato Juice: Unbound 
2009 61 – – of a Brick's value not exceeding 30  Unbound 
2009 69 – – Other: Unbound  
  WT/ACC/SPEC/TJK/5/Rev.4 
Page 132 HS No. Description of Products Export Duty Rate (%) 
2009 71 – – of a Brick's value not exceeding 20  Unbound 
2009 79 – – Other: Unbound 
2009 80 – Juice of Any Other Single Fruit or Vegetable: Unbound 
2009 90 – Mixtures of Juice (Of Fruit, Vegetable): Unbound 
2401 10 – Tobacco (Not Stemmed): Unbound 
2401 20 – Tobacco (Partly or Wholly Stemmed): Unbound 
2401 30 00 – Tobacco Refuse Unbound 
2709 00 – Petroleum Oils and Oils Obtained from Bituminous Minerals (Crude): See footnote (*) for formula 
2710 11 – – Light oils and preparations for undergoing a specific process: See footnote (#) for formula  
2710 91 00 – – Waste oils containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or 
polybrominated biphenyls (PBBs) Unbound 
2711 11 00 – – Natural Gas (Liquefied) 30.0 
2711 12 – – Propane (Liquefied): 30.0 
2711 13 – – Butanes (Liquefied): 30.0 
2711 14 00 – – Ethylene, Propylene, Butylene, Butadiene (Liquefied) 30.0 
2711 21 00 – – Natural Gas 30.0 
2716 00 00 Electrical Energy Unbound 
4101 20 – Raw hides and skins of bovine (including buffalo) or equine animals, of a weight per skin not 
exceeding 8 kg when simply dried,  10kg when dry-salted, or 16kg wh en fresh, wet-salted or otherwise 
preserved: Euro 300 per 1,000 kg 
4101 50 – Raw hides and skins of bovine (including buffalo) or equine animals, of a weight more than 16kg: Euro 300 per 1,000 k g 
4102 10 – Raw Skins of Sheep or Lambs (With Wool On; Fresh or Preserved): Euro 300 per 1,000 kg 
4102 21 00 – – Raw Skins of Sheep or Lambs (Without Wool On; Pickled) Euro 300 per 1,000 kg 
4103 10 – Raw Hides and Skins of Goats or Kids (Fresh or Preserved): Euro 300 per 1,000 kg 
5001 00 00 – Silk-worm Cocoons Suitable for Reeling Unbound 
5002 00 00 – Raw Silk (Not Thrown) 20.0, but no less than Euro 100 per 1,000kg 
5003 10 00 – Silk Waste (Not Carded or Combed) Unbound 
5003 90 00 – Other Unbound 
5004 00 – Silk Yarn (Other than Yarn Spun from Silk Wa ste): 20.0, but no less than Euro 100 per 1,000kg 
5005 00 – Yarn Spun from Silk Waste, not put up for retail sale: 20.0, but no less than Euro 100 per 1,000kg 
5006 00  – Silk Yarn and Yarn Spun from Silk Waste; Silk Worm Gut: 20.0, but no less than Euro 100 per 1,000kg 
5201 00 – Cotton (Not Carded or Combed): Unbound  
5202 10 00 – Yarn Waste of Cotton (Including Thread Waste) Unbound 
5202 91 00 – – Garnetted Stock of Cotton Unbound 
5202 99 00 – – Other Unbound 
5203 00 00 – Cotton, Carded or Combed  Unbound 
5204 11 00 – – Cotton Sewing Thread (Cotton Content 85% or More;) Unbound  
   WT/ACC/SPEC/TJK/5/Rev.4
 Page 133HS No. Description of Products Export Duty Rate (%) 
5204 19 00 – – Other Unbound 
5204 20 00 – cotton sewing thread, put up for retail sale Unbound 
5205 11 00  – – Single cotton yarn, of uncombed fibres, containing not less than 85% cotton by weight and with a 
linear density of not less than 714,29 decitex "not more than mc 14" (excl. sewing thread and yarn 
put up for retail sale) 10.0 
5205 12 00 – – Single cotton yarn, of uncombed fibres, containing not less than 85% cotton by weight and with a 
linear density of 232,56 decitex to less than 714,29 decitex "more than mc 14 to mc 43" 
(excl. sewing thread and yarn put up for retail sale) 10.0 
5205 13 00 – – Single cotton yarn, of uncombed fibres, containing not less than 85% cotton by weight and with a 
linear density of 192,31 decitex to less than 232,56 decitex "more than mc 43 to mc 52" 
(excl. sewing thread and yarn put up for retail sale) 10.0 
5205 14 00 – – Single cotton yarn, of uncombed fibres, containing not less than 85% cotton by weight and with a 
linear density of 125 decitex to less than 192,31 decitex "more than mc 52 to mc 80" 
(excl. sewing thread and yarn put up for retail sale) 10.0 
5205 15 – – Single cotton yarn, of uncombed fibres, containing not less than 85% cotton by weight and with a 
linear density of 83,33 decitex to less than 125 decitex "more than mc 80 to mc 120" 
(excl. sewing thread and yarn put up for retail sale) 10.0 
5205 21 00 – – Single cotton yarn, of combed fibres, containing not less than 85% cotton by weight and with a 
linear density of not less than 714,29 decitex "not more than mc 14" (excl. sewing thread and yarn 
put up for retail sale) 10.0 
5205 22 00 – – Single cotton yarn, of combed fibres, containing not less than 85% cotton by weight and with a 
linear density of 232,56 decitex to less than 714,29 decitex "more than mc 14 to mc 43" 
(excl. sewing thread and yarn put up for retail sale) 10.0 
5205 23 00 – – Single cotton yarn, of combed fibres, containing not less than 85% cotton by weight and with a 
linear density of 192,31 decitex to less than 232,56 decitex "more than mc 43 to mc 52" 
(excl. sewing thread and yarn put up for retail sale) 10.0 
5205 24 00 – – Single cotton yarn, of combed fibres, containing not less than 85% cotton by weight and with a 
linear density of 125 decitex to less than 192,31 decitex "more than mc 52 to mc 80" 
(excl. sewing thread and yarn put up for retail sale) 10.0 
5205 26 00 – – Single cotton yarn, of combed fibres, containing not less than 85% cotton by weight and with a 
linear density of 106,38 decitex to less than 125 decitex "more than mc 80 to mc 94" (excl. sewing thread and yarn put up for retail sale) 10.0 
5205 27 00 – – Single cotton yarn, of combed fibres, containing not less than 85% cotton by weight and with a 
linear density of 83,33 decitex to less than 106,38 decitex "more than mc 94 to mc 120" 
(excl. sewing thread and yarn put up for retail sale) 10.0 
5205 28 00 – – Single cotton yarn, of combed fibres, containing not less than 85% cotton by weight and with a 
linear density of less than 83,33 decitex "more than mc 120" (excl. sewing thread and yarn put up 
for retail sale) 10.0  
  WT/ACC/SPEC/TJK/5/Rev.4 
Page 134 HS No. Description of Products Export Duty Rate (%) 
5205 31 00 – – Multiple "folded" or cabled cotton yarn, of uncombed fibres, containing not less than 85% cotton 
by weight and with a linear density of not less than 714,29 decitex "not more than mc 14" per 
single yarn (excl. sewing thread and yarn put up for retail sale) 10.0 
5205 32 00 – – Multiple "folded" or cabled cotton yarn, of uncombed fibres, containing not less than 85% cotton 
by weight and with a linear density of 232,56 decitex to less than 714,29 decitex "more than mc 
14 to mc 43" per single yarn (excl. sewing thread and yarn put up for retail sale) 10.0 
5205 33 00 – – Multiple "folded" or cabled cotton yarn, of uncombed fibres, containing not less than 85% cotton 
by weight and with a linear density of 192,31 decitex to less than 232,56 decitex "more than 
mc 43 to mc 52" per single yarn (excl. sewing thread and yarn put up for retail sale) 10.0 
5205 34 00 – – Multiple "folded" or cabled cotton yarn, of uncombed fibres, containing not less than 85% cotton 
by weight and with a linear density of 125 decitex to less than 192,31 decitex "more than mc 52 to 
mc 80" per single yarn (excl. sewing thread and yarn put up for retail sale) 10.0 
5205 35 00 – – Multiple "folded" or cabled cotton yarn, of uncombed fibres, containing not less than 85% cotton 
by weight and with a linear density of less than 125 decitex  "more than  mc 80" per single yarn 
(excl. sewing thread and yarn put up for retail sale) 10.0 
5205 41 00 – – Multiple "folded" or cabled cotton yarn, of combed fibres, containing not less than 85% cotton by 
weight and with a linear density of not less than 714,29 decitex "not more than mc 14" per single 
yarn (excl. sewing thread and yarn put up for retail sale) 10.0 
5205 42 00 – – Multiple "folded" or cabled cotton yarn, of combed fibres, containing not less than 85% cotton by 
weight and with a linear density of 232,56 decitex to less than 714,29 decitex "more than mc 14 to 
mc 43" per single yarn (excl. sewing thread and yarn put up for retail sale) 10.0 
5205 43 00 – – Multiple "folded" or cabled cotton yarn, of combed fibres, containing not less than 85% cotton by 
weight and with a linear density of 192,31 decitex to less than 232,56 decitex "more than mc 43 to 
mc 52" per single yarn (excl. sewing thread and yarn put up for retail sale) 10.0 
5205 44 00 – – Multiple "folded" or cabled cotton yarn, of combed fibres, containing not less than 85% cotton by 
weight and with a linear density of 125 decitex to less than 192,31 decitex "more than mc 52 to 
mc 80" per single yarn (excl. sewing thread and yarn put up for retail sale) 10.0 
5205 46 00 – – Multiple "folded" or cabled cotton yarn, of combed fibres, containing not less than 85% cotton by 
weight and with a linear density of 106,38 decitex to less than 125 decitex "more than mc 80 to 
mc 94" per single yarn (excl. sewing thread and yarn put up for retail sale) 10.0 
5205 47 00 – – Multiple "folded" or cabled cotton yarn, of combed fibres, containing not less than 85% cotton by 
weight and with a linear density of 83,33 decitex to less than 106,38 decitex "more than mc 94 to 
mc 120" per single yarn (excl. sewing thread and yarn put up for retail sale) 10.0 
5205 48 00 – – Multiple "folded" or cabled cotton yarn, of combed fibres, containing not less than 85% cotton by 
weight and with a linear density of less than 83,33 decitex "more than mc 120" per single yarn (excl. sewing thread and yarn put up for retail sale) 10.0  
   WT/ACC/SPEC/TJK/5/Rev.4
 Page 135HS No. Description of Products Export Duty Rate (%) 
5206 11 00 – – Single cotton yarn containing predominantly, but less than 85% cotton by weight, of uncombed 
fibres and with a linear density of not less than 714,29 decitex "not more than mc 14" 
(excl. sewing thread and yarn put up for retail sale) Unbound 
5206 12 00 – – Single cotton yarn containing predominantly, but less than 85% cotton by weight, of uncombed 
fibres and with a linear density of 232,56 decitex to less than 714,29 decitex "more than mc 14 to 
mc 43" (excl. sewing thread and yarn put up for retail sale) Unbound 
5206 13 00 – – Single cotton yarn containing predominantly, but less than 85% cotton by weight, of uncombed 
fibres and with a linear density of 192,31 decitex to less than 232,56 decitex "more than mc 43 to 
mc 52" (excl. sewing thread and yarn put up for retail sale) Unbound 
5206 14 00 – – Single cotton yarn containing predominantly, but less than 85% cotton by weight, of uncombed 
fibres and with a linear density of 125 decitex to less than 192,31 decitex "more than mc 52 to mc 
80" (excl. sewing thread and yarn put up for retail sale) Unbound 
5206 15 – – Single cotton yarn containing predominantly, but less than 85% cotton by weight, of uncombed 
fibres and with a linear density of 83,33 decitex to less than 125 decitex "more than mc 80 to mc 
120" (excl. sewing thread and yarn put up for retail sale) Unbound 
5206 21 00 – – Single cotton yarn containing predominantly, but less than 85% cotton by weight, of uncombed 
fibres and with a linear density of not less than 714,29 decitex "not more than mc 14" 
(excl. sewing thread and yarn put up for retail sale) Unbound 
5206 22 00 – – Single cotton yarn containing predominantly, but less than 85% cotton by weight, of uncombed 
fibres and with a linear density of 232,56 decitex to less than 714,29 decitex "more than mc 14 to 
mc 43" (excl. sewing thread and yarn put up for retail sale) Unbound 
5206 23 00 – – Single cotton yarn containing predominantly, but less than 85% cotton by weight, of uncombed 
fibres and with a linear density of 192,31 decitex to less than 232,56 decitex "more than mc 43 to 
mc 52" (excl. sewing thread and yarn put up for retail sale) Unbound 
5206 24 00 – – Single cotton yarn containing predominantly, but less than 85% cotton by weight, of uncombed 
fibres and with a linear density of 125 decitex to less than 192,31 decitex "more than mc 52 to mc 
80" (excl. sewing thread and yarn put up for retail sale) Unbound 
5206 25 – – Single cotton yarn containing predominantly, but less than 85% cotton by weight, of uncombed 
fibres and with a linear density of 83,33 decitex to less than 125 decitex "more than mc 80 to mc 
120" (excl. sewing thread and yarn put up for retail sale) Unbound 
5206 31 00 – – Multiple "folded" or cabled cotton yarn containing predominantly, but less than 85% cotton by 
weight, of uncombed fibres and with a linear density of not less than 714,29 decitex "not more 
than mc 14" per single yarn (excl. sewing thread and yarn put up for retail sale) Unbound 
5206 32 00 – – Multiple "folded" or cabled cotton yarn containing predominantly, but less than 85% cotton by 
weight, of uncombed fibres and with a linear dens ity of 232,56 decitex to less than 714,29 decitex 
"more than mc 14 to mc 43" per single yarn (exc l. sewing thread and yarn put up for retail sale) Unbound  
  WT/ACC/SPEC/TJK/5/Rev.4 
Page 136 HS No. Description of Products Export Duty Rate (%) 
5206 33 00 – – Multiple "folded" or cabled cotton yarn containing predominantly, but less than 85% cotton by 
weight, of uncombed fibres and with a linear dens ity of 192,31 decitex to less than 232,56 decitex 
"more than mc 43 to mc 52" per single yarn (exc l. sewing thread and yarn put up for retail sale) Unbound 
5206 34 00 – – Multiple "folded" or cabled cotton yarn containing predominantly, but less than 85% cotton by 
weight, of uncombed fibres and with a linear density of 125 decitex to less than 192,31 decitex 
"more than mc 52 to mc 80" per single yarn (excl. sewing thread thread and yarn put up for retail 
sale) Unbound 
5206 35 00 – – Multiple "folded" or cabled cotton yarn, of uncombed fibres, containing  less than 85% cotton by 
weight and with a linear density of less than 125 decitex  "more than  mc 80" per single yarn 
(excl. sewing thread and yarn put up for retail sale) Unbound 
5206 41 00 – – Multiple "folded" or cabled cotton yarn containing predominantly, but less than 85% cotton by 
weight, of combed fibres and with a linear density of not less than 714,29 decitex "less than mc 
14" per single yarn (excl. sewing thread and yarn put up for retail sale) Unbound 
5206 42 00 – – Multiple "folded" or cabled cotton yarn containing predominantly, but less than 85% cotton by 
weight, of combed fibres and with a linear density of 232,56 decitex to less than 714,29 decitex 
"more than mc 14 to mc 43" per single yarn (exc l. sewing thread and yarn put up for retail sale) Unbound 
5206 43 00 – – Multiple "folded" or cabled cotton yarn containing predominantly, but less than 85% cotton by 
weight, of combed fibres and with a linear density of 192,31 decitex to less than 232,56 decitex 
"more than mc 43 to mc 52" per single yarn (exc l. sewing thread and yarn put up for retail sale) Unbound 
5206 44 00 – – Multiple "folded" or cabled cotton yarn containing predominantly, but less than 85% cotton by 
weight, of combed fibres and with a linear density of 125 decitex to less than 192,31 decitex 
"more than mc 52 to mc 80" per single yarn (exc l. sewing thread and yarn put up for retail sale) Unbound 
5206 45 00 – – Cotton Yarn (Multiple Yarn, Per Single Yarn Less than 125 Decitex) Unbound 
5207 10 00 – Cotton yarn containing not less than 85% cotton by weight, put up for retail sale (excl. sewing 
thread) Unbound 
5207 90 00 – Other Unbound 
5208 11 – – Plain Woven Fabrics of Cotton (Cotton 85% or More; Not More than 100g/m2; Unbleached): Unbound 
5208 12 – – Plain Woven Fabrics of Cotton (Cotto n 85% or More, 100g-200g/m2; Unbleached): Unbound 
5208 13 00 – – Twill Woven Fabrics of Cotton (Cotton 85% or More; Not More than 200g/m2; Unbleached) Unbound 
5208 19 00 – – Other Unbound 
5208 21 – – Plain Woven Fabrics of Cotton (Cotton 85% or More; Not More than 100g/m2; Bleached): Unbound 
5208 22 – – Plain Woven Fabrics of Cotton (Cotton 85% or More; 100g-200g/m2; Bleached): Unbound 
5208 23 00 – – Twill Woven Fabrics of Cotton (Cotton 85% or More; Not More than 200g/m2; Bleached) Unbound 
5208 29 00 – – Other Unbound 
5208 31 00 – – Plain Woven Fabrics of Cotton (Cotton 85% or More; Dyed; Not More than 100g/m2) Unbound 
5208 32 – – Plain Woven Fabrics of Cotton (Cotton 85% or More; Dyed; 100g-200g/m2): Unbound 
5208 33 00 – – Twill Woven Fabrics of Cotton (Cotton 85% or More; Dyed; Not More than 200g/m2) Unbound  
   WT/ACC/SPEC/TJK/5/Rev.4
 Page 137HS No. Description of Products Export Duty Rate (%) 
5208 39 00 – – Other Unbound 
5208 41 00 – – Plain Woven Fabrics of Cotton (Cotton 85% or More; Yarn of Different Color; Not More than 
100g/m2 Unbound 
5208 42 00 – – Plain Woven Fabrics of Cotton (Cotton 85% or More; Yarn of Different Color; 100g-200g/m2) Unbound 
5208 43 00 – – Twill Woven Fabrics of Cotton (Cotton 85% or Mo re; Yarn of Different Color; Not More than 
200g/m2 Unbound 
5208 49 00 – – Other Woven Fabrics of Cotton Unbound 
5208 51 00 – – Plain Woven Fabrics of Cotton (Cotton 85 % or More; Printed; Not More than 100g/m2) Unbound 
5208 52 – – Plain Woven Fabrics of Cotton Cotton 85% or More; Printed; 100g-200g/m2): Unbound 
5208 53 00 – – Twill Woven Fabrics of Cotton (Cotton 85% or More; Printed; Not More than 200g/m2) Unbound 
5208 59 00 – – Other Woven Fabrics of Cotton Unbound 
5209 11 00 – – Plain Woven Fabrics of Cotton (Unbleached; Cotton 85% or More; More than 200g/m2) Unbound 
5209 12 00 – – Twill Woven Fabrics of Cotton (Unbleached; Cotton 85% or More; More than 200g/m2) Unbound 
5209 19 00 – – Other Woven Fabrics of Cotton Unbound 
5209 21 00 – – Plain Woven Fabrics of Cotton (Bleached; Cotton 85% or More; More than 200g/m2) Unbound 
5209 22 00 – – Twill Woven Fabrics of Cotton (Bleached;  Cotton 85% or More; More than 200g/m2) Unbound 
5209 29 00 – – Other Woven Fabrics of Cotton Unbound 
5209 31 00 – – Plain Woven Fabrics of Cotton (Dyed; Cotton 85% or More; More than 200g/m2) Unbound 
5209 32 00 – – Twill Woven Fabrics of Cotton (Dyed; Cotton 85% or More; More than 200g/m2) Unbound 
5209 39 00 – – Other Woven Fabrics of Cotton (Dyed; Cotton 85% or More; More than 200g/m2) Unbound 
5209 41 00 – – Plain Woven Fabrics of Cotton (Yarn of Different Color; Cotton 85% or More; More than 
200g/m2) Unbound 
5209 42 00 – – Denim (Yarn of Different Color; Cotton 85% or More; More than 200g/m2) Unbound 
5209 43 00  – – Twill Woven Fabrics of Cotton (Yarn of Diffe rent Color; Cotton 85% or More; More than 
200g/m2) Unbound 
5209 49 – – Other Woven Fabrics of Cotton: Unbound 
5209 49 10 – – – woven jacquard fabrics of cotton, containing not less than 85% cotton by weight and weighing 
more than 200g/m2, made of yarn of different colours, with a width of more than 115 cm but 
less than 140 cm Unbound 
5209 51 00 – – Plain Woven Fabrics of Cotton (Printed; Cotton 85% or More; More than 200g/m2) Unbound 
5209 52 00 – – Twill Woven Fabrics of Cotton (Printed ; Cotton 85% or More; More than 200g/m2) Unbound 
5209 59 00 – – Other Woven Fabrics of Cotton Unbound 
5210 11 – – Plain Woven Fabrics of Cotton (Unbleached; Cotton Less than 85%; Not More than 200g/m2): Unbound 
5210 12 00 – – Twill Woven Fabrics of Cotton (Unbleached; Cotton Less than 85%; Not More than 200g/m2) Unbound 
5210 19 00 – – Other Woven Fabrics of Cotton Unbound 
5210 21 – – Plain Woven Fabrics of Cotton (Bleached; Cotton Less than 85%; Not More than 200g/m2): Unbound  
  WT/ACC/SPEC/TJK/5/Rev.4 
Page 138 HS No. Description of Products Export Duty Rate (%) 
5210 22 00 – – Twill Woven Fabrics of Cotton (Bleached; Cotton Less than 85%; Not More than 200g/m2) Unbound 
5210 29 00 – – Other fabrics Unbound 
5210 31 – – Plain woven fabrics of cotton, containing predominantly, but less than 85% cotton by weight, 
mixed principally or solely with man-made fibres and weighing not more than 200g/m2, dyed, 
with a width of not more than 165 cm: Unbound 
5210 32 00 – – Woven fabrics of cotton, containing predominantly, but less than 85% cotton by weight, mixed 
principally or solely with man-made fibres and weighing not more than 200g/m2, in three-thread 
or four-thread twill, incl. cross twill, dyed Unbound 
5210 39 00 – – Other fabrics Unbound 
5210 41 00 – – Plain woven fabrics of cotton, containing predominantly, but less than 85% cotton by weight, 
mixed principally or solely with man-made fibres and weighing not more than 200g/m2, made of 
yarn of different colours Unbound 
5210 42 00 – – Plain woven fabrics of cotton, containing predominantly, but less than 85% cotton by weight, 
mixed principally or solely with man-made fibres and weighing not more than 200g/m2 Unbound 
5210 49 00 – – Other fabrics Unbound 
5210 51 00 – – Plain woven fabrics of cotton, containing predominantly, but less than 85% cotton by weight, 
mixed principally or solely with man-made fibres and weighing not more than 200 g/ m2, printed Unbound 
5210 52 00 – – Plain woven fabrics of cotton, containing predominantly, but less than 85% cotton by weight, 
mixed principally or solely with man-made fibres and weighing not more than 200g/m2 Unbound 
5210 59 00 – – Other fabrics Unbound 
5211 11 00 – – Plain Woven Fabrics of Cotton (Unbleached; Cotton Less than 85%; More than 200g/m2) Unbound 
5211 12 00 – – Twill Woven Fabrics of Cotton (Unbleached; Cotton Less than 85%; More than 200g/m2) Unbound 
5211 19 00 – – Other Woven Fabrics of Cotton Unbound 
5211 21 00 – – Plain Woven Fabrics of Cotton (Bleached; Cotton Less than 85%; More than 200g/m2) Unbound 
5211 22 00 – – Twill Woven Fabrics of Cotton (Bleached; Cotton Less than 85%; More than 200g/m2) Unbound 
5211 29 00 – – Other Woven Fabrics of Cotton Unbound 
5211 31 00 – – Plain Woven Fabrics of Cotton (Dyed; Cotton Less than 85%; More than 200g/m2) Unbound 
5211 32 00 – – Twill Woven Fabrics of Cotton (Dyed; Co tton Less than 85%; More than 200g/m2) Unbound 
5211 39 00 – – Other Woven Fabrics of Cotton  Unbound 
5211 41 00 – – Plain Woven Fabrics of Cotton (Yarn of Different Color; Cotton Less than 85%; More than 
200g/m2) Unbound 
5211 42 00 – – Denim (Yarn of Different Color; Cotton Less Than85%; More than 200g/m2) Unbound 
5211 43 00 – – Twill Woven Fabrics of Cotton (Yarn of Diffe rent Color; Cotton Less than 85%; More than 
200g/m2) Unbound 
5211 49 – – Other Woven Fabrics of Cotton: Unbound 
5211 51 00 – – Plain Woven Fabrics of Cotton (Printed; Cotton Less than 85%; More than 200g/m2) Unbound 
5211 52 00 – – Twill Woven Fabrics of Cotton (Printed; Cotton Less than 85%; More than 200g/m2) Unbound  
   WT/ACC/SPEC/TJK/5/Rev.4
 Page 139HS No. Description of Products Export Duty Rate (%) 
5211 59 00 – – Other Woven Fabrics of Cotton Unbound 
5212 11 – – Other Woven Fabrics of Cotton (Not More than 200g/m2; Unbleached): Unbound 
5212 12 – – Other Woven Fabrics of Cotton (Weighing Not More than 200g/m2; Bleached): Unbound 
5212 13 – – Other Woven Fabrics of Cotton (Dyed; Weighing Not More than 200g/m2): Unbound 
5212 14 – – Other Woven Fabrics of Cotton (Yarn of Different Color; Not More than 200g/m2): Unbound 
5212 15 – – Other Woven Fabrics of Cotton (Printed; Weighing Not More than 200g/m2): Unbound 
5212 21 – – Other Woven Fabrics (Unbleach ed; Weighing More than 200g/m2): Unbound 
5212 22 – – Other Woven Fabrics (Bleached); Weighing More than 200g/m2): Unbound 
5212 23 – – Other Woven Fabrics (Dyed; Weighing More than 200g/m2): Unbound 
5212 24 – – Other Woven Fabrics (Yarn of Different Color; Weighing More than 200g/m2): Unbound 
5212 25 – – Other Woven Fabrics (Printed; Weighing More than 200g/m2): Unbound 
7103 10 00 – Precious stones (other than diamonds) and semiprecious  stones, Unworked or si mply sawn or roughly 
shaped 30.0 
7103 91 00  – – Rubies, sapphires and emeralds 30.0 
7103 99 00  – – Other 30.0 
7106 91  – – Silver Unwrought: 15.0 
7106 92  – – Semi-manufactured Silver: Unbound 
7107 00 00 Base metals clad with silver, not further worked than semi-manufactured Unbound 
7108 11 00  – – Gold Powder, Unwrought 15.0 
7108 12 00 – – Gold in Other Unwrought Forms 15.0 
7108 13 – – Gold in Other Semi-manufactured Forms: Unbound 
7108 20 00 – Monetary Gold Unbound 
7109 00 00 – Base metals or silver, clad with gold, not further worked than semimanufactured Unbound 
7204 10 00 – Waste and scrap of cast iron 30.0, but no less than Euro 200 per 1,000kg 
7204 21 – – Waste and scrap of stainless steel: 30.0, but no less than Euro 200 per 1,000kg 
7204 29 00 – – Waste and Scrap of other Ally Steel 30.0, but no less than Euro 200 per 1,000kg 
7204 30 00 – Waste and scrap of tinned iron or steel 30.0, but no less than Euro 200 per 1,000kg 
7404 00 Copper waste and scrap: 30.0, but no less than Euro 300 per 1,000kg 
7601 10 00 – Aluminum, not alloyed 15.0, but no less than Euro 100 per 1,000kg 
7601 20 – Aluminum alloys: 15.0, but no less than Euro 100 per 1,000kg 
7602 00 – Aluminum waste and scrap: 30.0, but no less than Euro 300 per 1,000kg 
7603 10 00 – Aluminum Powders of non-lamellar structure 15.0, but no less than Euro 100 per 1,000kg 
7603 20 00 – Aluminum Powders of lamellar structure; flakes 15.0, but no less than Euro 100 per 1,000kg 
7604 10 – Bard, Rods and Profiles, of aluminum, not alloyed: Unbound 
7604 21 00 – – Hollow profiles of Aluminum Alloys Unbound 
7604 29 – – Other: Unbound  
  WT/ACC/SPEC/TJK/5/Rev.4 
Page 140 HS No. Description of Products Export Duty Rate (%) 
7605 11 00 – – Aluminum wire , not Alloyed Unbound 
7605 19 00 – – Other Unbound 
7605 21 00 – – Wire of aluminum alloys of which the maximum cross-sectional dimension exceeds 7 mm 
(0.276 inch) Unbound 
7605 29 00 – – Other Unbound 
7606 11 – – Plates, Sheets and Strip, of aluminum, not alloyed, Rectangular (including square): Unbound 
7606 12 – – Plates, Sheets and Strip, of aluminum alloys, Rectangular (including square): Unbound 
7606 91 00 – – Other Plates, Sheets and Strip, of aluminum, not alloyed:  More than 63 mm (0.248 inch) in thickness Unbound 
7606 92 00 – – Other Plates, Sheets and Strip, of aluminum alloys:  More than 63 mm (0.248 inch) in thickness Unbound 
7608 10 – Tubes and pipes of aluminum, not alloyed: Unbound 
7608 20 – Tubes and pipes of aluminum alloys: Unbound 
7609 00 00 Aluminum tube or pipe fittings (for example, couplings, elbows, sleeves) Unbound 
7611 00 00 tanks etc., over 300 liter capacity, aluminum Unbound 
7612 10 00 – Collapsible tubular containers of Aluminum Unbound 
7612 90 – Other: Unbound 
7613 00 00 Aluminum containers for compressed or liquefied gas Unbound 
7614 10 00 – Stranded Wire, Cables, Plaited Bonds, of Aluminum, With Steel Core Unbound 
7614 90 00 – Other Unbound 
7616 91 00 – – Cloth, grill, netting and fencing, of aluminium wire (excl. cloth of metal fibres for clothing, lining 
and similar uses, and cloth, grill and netting made into hand sieves or machine parts) Unbound 
7616 99 – – Other: Unbound 
9706 00 00 Antiques of an Age Exceed ing One Hundred Years Unbound 
Note:   The rates are defined in % ( ad valorem ), except as otherwise specified.  The HS codes listed above ar e understood to also include all national customs codes under th ese 
HS codes.  Any updates to the customs codes shall not affect the products covered by this Table.  In case of doubt, the descrip tion of the products in this Annex shall 
prevail. 
 
 *  Formula for export duties on crude oil if the world prices (W.p.)  on crude oil are: 
 Duty rate 
< = 109,5 USD/t 0 
> 109,5, but < = 146 USD/t < =  0,35 (W.p. - 109,5) USD/t 
> 146, but < = 182,5 USD/t  < = 12,78  USD/t + 0,45 (W.p. - 146) USD/t 
> 182,5 USD/t < =  29,2 USD/t + 0,65 (W.p. - 182,5) USD/t 
  
   WT/ACC/SPEC/TJK/5/Rev.4
 Page 141 #  For these oil products, the export duty rate will be Xd = C * Xdco, where Xdco is the export duty for crude oil as calculat ed above and C is the following coefficient: 
 
 Coefficient C 
HS From 1 October 2011 till 31 December 2014 From 1 January 2015 
2710 11 110 0 -    0.9 0.9 
2710 11 250 0,   
2710 11 900 1 -   
2710 11 900 9   
   
2710 11 310 0,     0.66 0.66 
2710 11 700 0   
2710 19 110 0 -      
2710 19 490 0   
   
2710 11 410 0 -    0.9 0.9 
2710 11 590 0   
  
  WT/ACC/SPEC/TJK/5/Rev.4 
Page 142 Table 10:  Non-tariff Measures Applied on Exportation of Goods from Tajikistan  
CC FEA Commodity Description Type of Measure Res ponsible Authority Legisl ation WTO Justification 
01, 02, 03, 04, 
05, 15 Live animals, animal products, 
foodstuff Veterinary 
certificate Department of State Veterinary 
Control of the Ministry of 
Agriculture Law No. 73 of the Republic of 
Tajikistan on Veterinary of 
8 December 2003 Agreement on the Application of 
Sanitary and Phytosanitary 
Measures. 
06, 07, 08, 09, 
10, 11, 12, 14, 15 Products of plant origin Import Quarantine 
Permission (IQP), 
Phytosanitary 
certificate State Inspection on Plant 
Quarantine of the Ministry of 
Agriculture Law No. 25 of the Republic of 
Tajikistan on Plant Quarantine of 
12 May 2001 Agreement on the Application of 
Sanitary and Phytosanitary 
Measures. 
Plant protection 
(Article XX GATT). 
2939 Narcotic and psychotropic substances 
and precursors Government 
permission Government of the Republic of 
Tajikistan Resolution No. 111 of the 
Government of the Republic of 
Tajikistan of 19 February 1997 Article XX(b) of GATT. 
2203, 2204, 
2205, 2206, 
2207, 2208 Alcohol and ethyl alc ohol Licence SUE "Khurokvori", Ministry of 
Agriculture of the Republic of 
Tajikistan Resolution No. 337 of the 
Government of the Republic of 
Tajikistan of 1 September 2005 Article XX(b) of GATT. 
30 Exportation of medical goods Licence Mi nistry of Health of the Republic 
of Tajikistan Resolution No. 337 of the 
Government of the Republic of 
Tajikistan of 1 September 2005 Article XX(b) of GATT. 
74, 75, 76, 78, 
79, 80 Ferrous and nonferrous scrap Licenc e Ministry of Energy and Industry  Resolution No. 172 of the 
Republic of Tajikistan of 
3 April 2007 Article XX(d) of GATT. 
 Cultural valuables Certificate Ministry of Culture of the 
Republic of Tajikistan Law of the Republic of Tajikistan 
on Import and Export of Cultural 
Valuables Protection of national treasures of 
artistic, historical and 
archaeological value,  
Article XX of GATT . 
 Work of art, Articles of collection 
and antiquaries of significant art, 
historical, scientific or cultural value Government 
resolution Government of the Republic of 
Tajikistan Resolution No. 111 of the 
Government of the Republic of 
Tajikistan of 19 February 1997 Protection of national treasures of 
artistic, historical and 
archaeological value, 
Article XX GATT. 
28 Exportation of poisonous substances, 
chemical agents for protection of 
plants, mineral, non-organic and organic fertilizer, ozone-harmful 
substances Permission State Committee of Ecologic and 
Forestry Protection of the Republic 
of Tajikistan Law of the Republic of Tajikistan 
on Protection of Nature Article XX(b) of GATT. 
 Hunting trophies Permission St ate Committee of Ecologic and 
Forestry Protection of the Republic 
of Tajikistan Law of the Republic of Tajikistan 
on Protection of Nature Article XX(b) of GATT. 
93 Trade in arms and main parts of 
firearms; 
Trade in ammunition Licence Ministry of Internal Affairs of the 
Republic of Tajikistan Resolution No. 337 of the 
Government of the Republic of 
Tajikistan of 1 September 2005 Article XXI of GATT.  
   WT/ACC/SPEC/TJK/5/Rev.4
 Page 143CC FEA Commodity Description Type of Measure Res ponsible Authority Legisl ation WTO Justification 
 Export of civil arms by physical 
persons Permission Internal affairs bodies of the 
Republic of Tajikistan  Article XXI of GATT. 
 Export of monetary valuables Permission  Authorized Bank of Tajikistan   
2844, 8401 Export of uranium and other 
radioactive chemical elements and 
radioactive isotopes (including the 
fissile or fertile chemical elements 
and isotopes) and their compounds; 
mixtures and residues containing 
these products. Government 
Decision Government of the Republic of 
Tajikistan Resolution No. 111 of the 
Government of the Republic of 
Tajikistan of 19 February 1997 Article XXI of GATT. 
3601-3604 Export of powders, explosives and 
their waste Government 
Decision Government of the Republic of 
Tajikistan Resolution No. 111 of the 
Government of the Republic of 
Tajikistan of 19 February 1997 Article XXI of GATT. 
8710, 8802, 
8803, 8804, 
8805, except for 
civil use 9301, 
9307 Exportation of armament and 
military equipment, their compounds 
for production, works and services in 
the field of military-technical 
cooperation Government 
Decision Government of the Republic of 
Tajikistan Resolution No. 111 of the 
Government of the Republic of 
Tajikistan of 19 February 1997 Article XXI of GATT. 
4901, 4905, 4906 Exportation of  normative-technical 
documentation to the products of 
military purposes (construction and 
operational) Government 
Decision Government of the Republic of 
Tajikistan Resolution No. 111 of the 
Government of the Republic of 
Tajikistan of 19 February 1997 Article XXI of GATT. 
9301 Exportation of official and civil 
weapons Government 
Decision Government of the Republic of 
Tajikistan Resolution No. 111 of the 
Government of the Republic of 
Tajikistan of 19 February 1997 Article XXI of GATT. 
6201-6208, 6214, 
3217 Exportation of military clothing and 
their accessories Government 
Decision Government of the Republic of 
Tajikistan Resolution No. 111 of the 
Government of the Republic of 
Tajikistan of 19 February 1997 Article XXI of GATT. 
4015, 4016, 6210 Export of means of protection from 
military chemical gases, its parts and 
accessories Government 
Decision Government of the Republic of 
Tajikistan Resolution No. 111 of the 
Government of the Republic of 
Tajikistan of 19 February 1997 Article XXI of GATT. 
 WT/ACC/SPEC/TJK/5/Rev.4 
Page 144  
 
  Table 12:  List of Goods Subject to Mandatory Certification 
(pursuant to Resolution No. 310 of 18 June 2012) 
Group 02 
1. Cattle meat  0202 
2. Poultry meat  020711, 020712, 020714, 020725, 020727, 020733, 
020736, 
3. Quail   0208902000, 0208904000, 
4. Salted, dried, smoked meat  021020, 0210992100, 0210992900, 0210993900, 
0210995900, 0210996000, 0210999000 
Group 03
5. Fish and shellfish, scallops  and other  water 
spineless  0303, 0304910000, 0304920000, 0305, 030611, 
030612, 030613, 030614,  030619, 030623, 030629 
Group 04 
6. Milk and milk products  0401- 0405, 040610, 040620, 040630, 040690 
7. Eggs  040700 
8. Natural Honey  0409000000 
9. Foods of animal origin  0410000000 
Group 07 
10. Fresh vegetables  0701- 0708  
11. Canned, dried vegetables  0711- 0713 
Group 08 
12. Fruits and nuts  0801- 0810, 0811907500, 0811908000, 0811908500, 
0811909500, 0812, 0813100000, 0813200000, 0813300000, 0813401000, 0813403000, 0813409500 
Group 09 
13. Coffee, tea, mate or Paraguay tea and spices  0901- 0903 
Group 10 
14. Cereals (wheat, rye, barley, corn, rice etc) 1001- 1008 
Group 11  
15. Wheat flour  1101 
16. Flour from other cereals  1102 
17. Groats, crude flour from cereals  1103 
18. Flakes (rye, corn, barley,rice)   1104 
19. Potato flakes  1105 
20. Four made of dried bean products  1106 
21. Malt  1107 
22. Starch   1108 
23. Wheat gluten  1109 
Group 12  
24. Soybeans  1201009000 
25. Sunflower seeds  1206 
26. Cotton seeds  120720 
27. Soybean flour  1208 
28. Hop cones  1210 
Group 13  
29. Juices and plant-extracted products   1302120000, 1302310000, 1302390000   
Group 15 
30. Fat of big and small cattle  1502 
31. Fats and oils of  animal and plant origin   
1507- 1512,  1514 - 1517 
Group 16  
32. Sausages  160100 
33. Canned meat  16021000, 160220, 160231, 160232, 160239, 160250, 
1602907200, 1602907400, 1602907600, 1602907800, 1602909800 
34. Canned fish  1604 
35. Canned seafood  1605  WT/ACC/SPEC/TJK/5/Rev.4 
 Page 145 
 
 
  Group 17  
36. Cane, beet sugar  170112, 170199 
37. Artificial honey  1702 
38. Sugar confectionary, white chocolate   1704 
Group 18
39. Cacao beans, whole or cracked  1801000000 
40. Other cacao scraps  1802000000 
41. Cacao and cacao products  1803- 1805 
42. Chocolate, icing, chocolate sweets, toffees, 
chocolate: spreads, chips, bars  1806 
Group 19 
43. Malt extract  1901 
44. Pasta 1902 
45. Corn flakes  1903 
46. Corn, wheat flakes  1904  
47. Bread, fancy cakes, cookies, wafers, crackers, 
unleavened bread (matza)  1905 
Group 20  
48. Canned vegetables, cucumbers, mushrooms, bulb 
onion, sweet pepper, olives, sweet corn  2001 
49. Canned tomato, pies, beans, onion  2002 
50. Mushrooms  2003 
51. Canned vegetables without vinegar  2004 
52. Canned carrots, canned veggie mix  2005 
53. Fruits, canned nuts, cherry, Sweet cherry, tropical 
fruits, tropical nuts  2006 
54. Jams, fruit jelly, marmalade, fruit spread, nut and 
fruit puree  2007 
55. Canned fruits and nuts  200811, 200819  
56. Fruit and vegetable juices  2009120000, 2009210000, 200931, 2009391909, 
200941, 2009493000, 2009499100, 2009499300, 200950, 2009611009, 2009619000, 2009695900, 2009719100, 2009719900, 2009799100, 2009799300, 2009803500, 2009806100, 2009806300, 2009807109, 2009807309, 2009807909, 2009808500, 2009808600, 2009808800, 2009808900, 2009809600, 2009809700, 2009809900, 2009903100, 2009903900, 2009904109, 2009904909, 2009905109, 2009905909, 2009907100, 2009907300, 2009909200, 2009909400, 2009909500, 2009909600 
Group 21 
57. Extracts, concentrates, tea essence, coffee  2101 
58. Yeast  2102 
59. Soy sauces, ketchups, mayonnaise  2103 
60. Soups and readymade broths  2104 
61. Ice-cream, food service ice 2105 
62. Syros, processed cheese, chewing gum, starch, 
protein concentrates, vitamin mixes  2106 
Group 22  
63. Natural water  2201 
64. soft drinks, mineral water  2202 
65. Beer  2203 
66. Wines  2204 
67. Vermouth   2205 
68. Cider  2206 
69. Ethyl alcohol 2207 
70. Alcoholates, liquors and other alcoholic drinks  2208 
71. Vinegar  2209  WT/ACC/SPEC/TJK/5/Rev.4 
Page 146  
 
  Group 23 
72. Offal of all cereals  2302 
73. Oilcake  230400000 
74. Cotton oilcake, sunflower oilcake, rape-seed cake, 
linseed cake 2306 
Group 24  
75. Cigarettes and cigars  2402 
Group 25 
76. Edible salt 2501009110 
77. Chalk  2509000000 
78. Plaster, quick lime 251710, 252020, 2522100000 
79. Ordinary Portland Cement and its solutions  2523210000, 2523290000 
Group 27 
80. Oil products: petrol, diesel etc. 2710114100, 2710114500, 2710114900, 2710115100, 
2710115900, 2710192100, 2710192500, 2710192900, 
2710193100, 2710193500, 2710194100, 2710194500, 2710194900, 2710196100, 2710196300, 2710196500, 2710196900, 2710197100, 2710198100, 2710198700, 2710199300, 2710199900, 2710990000 
81. Petroleum gas  2711110000, 2711121100, 2711190000, 2711210000,  
82. Petroleum bitumen  2713200000 
Group 30 
83. Pharmaceutical products  3001- 3005, 300610, 3006200000, 3006300000, 
3006400000, 3006500000, 300660, 3006700000 
Group 31 
84. Fertilizers. Mineral and chemical fertilizers  3102- 3105 
Group 32 
85. Pigmented varnish   3205000000 
86. Varnishes and paints based on polyester  320810, 320820 
87. Varnishes and paints based on natural polymers  3209 
88. Oil paints and varnishes  3210 
89. Glazing putties,  joint fillers and mastic fillers  3214101000, 3214109000 
Group 33 
90. Essential oils  330124, 3301291100, 3301293100, 3301294100, 
3301297100, 3301299100  
91. Parfume and eau de toilette  330300 
92. Beauty products  3304910000, 3304990000 
93. Shampoos  3305100000 
94. Oral hygiene products  3306100000, 3306200000 
95. Shaving and after shaving products  3307100000, 3307200000, 3307300000 
Group 34 
96. Baby soap 3401110000, 3401190000, 3401201000, 3401209000 
97. Detergents and cleaners  340220, 340290 
98. Candles  340600 
99. Playdough 3407000000 
Group 35 
100. Ready glue and adhesives  3506 
Group 36 
101. Household matches  3605000000 
Group 38 
102. Disinfectants  380891, 380893 
103. Hydraulic-brake fluid 3819000000 
104. antifreeze и readymade liquids  3820000000 
105. Readymade additives to cement construction 
solutions or concrete solution  3824400000, 3824904000 
  WT/ACC/SPEC/TJK/5/Rev.4 
 Page 147 
 
 
  Group 39 
106. Vinylchloride polymers in initial forms  3904210000, 3904220000, 3904300000, 3904400000 
107. Pipes, hoses, fittings  3917219000, 3917229000, 3917239000, 3917291900, 
3917299000, 3917310009, 391732, 3917330000, 
3917391900, 3917399000, 3917400000 
108. Plastic strips, sheets, plates, films   3921 
109. Plastic sanitary ware products  3922 
110. Kitchen utensils, packaging articles and other 
plastic articles  3923210000, 392329, 392330, 3924100000, 
3924901100, 3924909000, 3925200000, 3925300000,  
Group 40 
111. Rubber plates, sheets, stripes and и profiles 
(cross sections)  4008190000, 400821, 4008290000  
112. Vulcanized rubber belts  4010310000, 4010320000, 4010330000, 4010340000, 
4010350000, 4010360000, 4010390000 
113. Pneumatic tires  4011100000, 401120, 4011610000, 4011620000, 
4011630000 
114. Vulcanized rubber hygienic items, pacifiers  4014 
115. Rubber surgical gloves  4015110000 
116. Floor coating  4016910000 
Group 44 
117. Construction materials based on wood and other 
ligneous materials with addition of gums or other organic and non-organic substances  4407103100, 4407103300, 4407103800, 4407109100, 
4407109300, 4407109800, 4407913900, 4407919000, 440799980, 4409299100, 4410, 4411120000, 4411130000, 4411140000, 441231, 4412320000, 4412390000, 441294, 441299, 4413000000, 441820, 4418710000, 4418720000, 4418790000 
Group 48 
118. Paper tissues, towels  4803009000 
119. Wallpapers  4814 
120. Handkerchiefs and cosmetic tissues  4818 
121. Exercise books  4820105000, 4820200000 
122. Paper; filtrated, plates, carton  482369, 482370 
Group 49 
123. Textbooks  4901990000 
Group 50 
124. Silk and fabrics made of silk threads  5001-5006 
Group 52 
125. Cotton fiber  5201, 5202 
126. Cotton fabric  5205120000, 5205130000, 5205140000, 5205151000, 
5205220000, 5205230000, 5205240000, 5205260000, 5205270000, 5205320000, 5205330000, 5205340000, 5205350000, 5205420000, 5205430000, 5205440000, 5205460000, 520811, 520812, 5208190000, 520821, 
520822, 5208290000, 5208310000, 520832, 
5208390000, 5208410000, 5208420000, 5208490000, 5208510000, 5208520000, 5208590000, 5209110000, 5209120000, 5209190000, 5209210000, 5209290000, 5209310000, 5209390000, 5209410000, 5209420000, 5209490000, 5209510000, 5209590000, 5210110000, 5210190000, 5210210000, 5210290000, 5210310000, 5210390000, 5210410000, 5210490000, 5210510000, 5210590000, 5211110000, 5211190000, 5211200000, 5211310000, 5211390000, 5211410000, 5211420000, 521149, 5211510000, 5211590000   
Group 55 
127. Fabrics of synthetic fibers  5512- 5516 
Group 56 
128. Cotton-wool of textile materials (sanitary towels,  
diapers)    560110 WT/ACC/SPEC/TJK/5/Rev.4 
Page 148  
 
  Group 57 
129. Carpets and other floor coatings made of chemical-
and-textile materials  5701, 5702, 5705 
Group 58 
130. Pile fabric, terry fabric, lace fabric, basic woven 
fabric  5801100000, 5801901000, 5802200000, 580410 
Group 59 
131. Linoleum  5904 
132. Wall covering  5905 
Group 62 
133. Garments and relevant articles. Children's apparel 
and accessories  6203-6209, 6210400000, 6210500000 
Group 63 
134. Blanket  6301209000, 630130, 630140, 630190  
135. Bed linen  6302100000, 6302210000, 630222, 6302299000, 
6302310000, 630232, 6302399000, 6302400000, 6302510000, 6302539000, 6302590000, 6302600000, 6302910000, 6302939000, 6302990000 
Group 64 
136. Water-resistant shoes with  rubber top and bottom  6401, 6402, 6404, 6405100000, 640590 
Group 68 
137. Items of plaster and asbestos-cement 6802, 6809-6810 
Group 69 
138. Other ceramic items and chinaware: glassware, 
kitchenware, household items and toiletry  6904100000, 6904900000, 6907, 690810, 6908901100, 
6908902100, 6908909900, 6910, 6911, 6912 
Group 70 
139. Kitchen glassware  7005, 7013100000, 7019390001 
Group 72 
140. Metal flat-rolled products   7208 
141. galvanized metal flat-rolled products  7212 
142. Steel bars  7213100000, 7213911000, 7213914100, 7213914900, 
721499 
143. Angle beams, structural steel sections   7216210000, 721650, 7216690000, 721691, 
7216990000, 7219230000, 721990 
144. Hot finished bars made of anticorrosive  steel  722100 
145. Steel wire  722300 
146. Alloy steel flat-rolled products   7225110000, 722519, 7225500000, 7225920000, 
7225990000, 7226920000, 7226990000 
147. Alloy steel wire  7229 
Group 73 
148. Blackwork pipes  7306191900, 7306307700, 7306900000, 7308300000  
149. Liquified gas tanks made of iron  7311001000, 7311009100 
150. Cooking stoves  7321111000, 7321119000 
151. Iron cutlery  7323920000, 732394, 732399 
152. Iron sanitaryware products  7324 
Group 76 
153. Aluminum wire and braided cords  7605, 7614 
Group 84 
154. Pumps, blowers, fume extraction hood  841459, 8414600000 
155. Air conditioning units  841510 
156. Refrigerators, freezers  841810, 841821, 841830, 841840, 844331, 844332 
157. Electric washing machines  8450 
158. Computers and copying-and-duplicating machines  8471300000, 8471410000, 8471490000, 8471500000, 
8471600000, 8472100000 
Group 85 
159. Transformers  8504210000, 8504312100, 8504318001, 850440300,   
160. Batteries, electric water heaters, microwaves, 
hairdryer, electric stoves  8507, 8508110000, 850819000, 8516  WT/ACC/SPEC/TJK/5/Rev.4 
 Page 149 
 
 
  161. Telephone sets  8517110000, 8517120000, 8517180000, 851761000, 
851762000, 8517693100, 8517693900, 8517699000 
162. Telecommunication and radio-locating equipment  851840, 8518500000, 8518900000, 8521, 8525, 8526, 
852713, 8527190000, 8527901100, 8528 
163. Electric lamps  853931, 853932, 8539390000, 8539410000, 853949, 
853990 
164. isolated wires,  cables, electric isolators  8544200000, 8544492000, 854460, 8546 
Group 90 
165. Needle-syringes  901831  
166. Gas, liquid, energy meters  9028 
Group 94 
167. Furniture: medical, wooden, plastic 940130, 9401400000, 9401590000, 9401610000, 
9401690000, 9401710000, 9401790000, 9401800000, 9402, 9403105100, 9403105900, 9403109100, 9403109300, 9403109900, 940320, 940330, 940340, 940350000, 940360, 9403700000, 9403890000 
168. Mattress  filling (framework)  940421, 940429, 940490 
169. Lamp,  illumination equipment and searchlights  940520, 9405300000, 940540 
Group 95 
170. Toys  9503 
171. Fitness machines  9506911000 
Group 96 
172. Toothbrushes  9603100000, 9603210000   
173. Thermos flasks  961700 WT/ACC/SPEC/TJK/5/Rev.4 
Page 150  
 
  Table 13:  List of TBT-relate d International Agreements  
No. Agreement Key Features 
1. Agreement on Carrying out the Coordinated 
Policy on Standardization, Metrology and Certification of CIS Countries The Parties agreed to carry out coordinated policy aimed 
at harmonization of technical regulations, standardization, metrology and conformity assessment 
(certification) with regard to the following: 
‐ Harmonization of requirements of newly introduced 
inter-state standards with international, regional and 
advanced national standards; 
‐ Mutual recognition of accredite d testing, verification, 
calibration and gauging labora tories (centres), bodies 
responsible for certification,  certificates for products 
and quality assurance systems; and 
‐ International cooperation in harmonization of 
technical regulations, standardization, metrology and 
conformity assessment (cer tification) related areas. 
2. Agreement on the Basis of Harmonization of 
Technical Regulations of the Eurasian 
Economic Community (EurAsEC) Countries The Parties have agreed: 
‐ To apply EurAsEC technical regulations with a view 
of harmonizing the legislation of the member states 
related to technical regulating, protection of life and 
health of citizens, environment protection, preventing 
from actions misleading consumers and removing 
unnecessary restrictions in mutual trade; and 
‐ To ensure the circulation of products compliant with 
EurAsEC technical regulations within the territories of 
their states without any additional requirements for products and conformity assessment procedures, 
except for state supervision. 
International and regional standards and national technical regulations can be used, fully or partially as a 
basis for developing EurAsEC technical regulations.  
3. Agreement between the Government of the 
Republic of Tajikistan and the Republic of Belarus on Cooperation in Standardization, 
Metrology and Certifi cation Related Areas The Parties agreed to: 
‐ Mutually recognize state standardization, 
measurement assurance, certification and 
accreditation systems and ensure harmonization of 
these systems during their development; and 
‐ To recognize state certifica tion bodies of the other 
Party, certificates and ma rks of conformity on 
mutually-delivered products manufactured in either of 
the Parties and certificates issued by certification 
bodies accredited in national certification systems. 
4. Agreement between th e Government of the 
Republic of Tajikistan and the Cabinet of Ministers of Ukraine on Cooperation in 
Standardization, Metrology and Certification 
Related Areas The Parties agreed to: 
‐ Mutually recognize the existing state systems related 
to standardization, measurement assurance and 
certification; and 
‐ Recognize the accred ited certification bodies, testing 
laboratories and centres of the other Party, the 
certificates issued by th em and conformity marks 
applied to mutually-delivered products.  WT/ACC/SPEC/TJK/5/Rev.4 
 Page 151 
 
 
  No. Agreement Key Features 
5. Agreement between the Government of the 
Republic of Tajikistan and the Government of 
Turkmenistan on Cooperation in Standardization, Metrology, Certification and 
Accreditation Related Areas. The Parties agreed to develop and strengthen their 
cooperation through: 
‐ Harmonization of existing national systems of 
standardization, measurement assurance, certification 
and accreditation with similar international systems;  
‐ Recognition of test reports, certificates of conformity 
and conformity marks applied to mutually delivered 
products; and 
‐ Accreditation of measuring, testing, verification and 
calibration laboratories and certification bodies on 
mutually agreed terms.  
6. Protocol on Cooperation between 
Tajikstandart Agency and the Standards Institute of Turkey. The Parties: 
‐ Agreed to, upon the request the other Party, to provide 
assistance and coordinate requirements related to 
certification of testing laboratories; and 
‐ Confirmed compliance of their national certification 
systems and testing labo ratories according with 
standards EN 45000 and international standards 
(including ISO/IEC 17025). 
7. Agreement between the Government of the 
Republic of Tajikistan and the Government of 
the Republic of Azerbaijan Parties agreed to mutually recognize, in a consistent 
manner: 
‐ Bodies responsible for accreditation of measurement, 
calibration and testing laboratories and centres, as well as laboratories and centres accredited by them 
carrying out verification, measurement, testing and 
calibration of measuring devices, as well as reports and certifications issued by them; and 
‐ Certification bodies of the ot her Party, certificates and 
marks of conformity applied to mutually-delivered products manufactured in these countries, issued by 
certification bodies accredited by National 
Certification Systems. 
8. Agreement between the Government of the 
Republic of Tajikistan and the Republic of 
Armenia The Parties agreed to recognize the accredited 
certification bodies, calibration and testing laboratories 
(centres), certificates and ma rks of conformity of the 
other Party applied to mutually-delivered products in a consistent manner determined by relevant bodies of the 
Parties. 
9. Memorandum of Understanding between the 
Tajikstandart Agency and the National Agency on Standards of Islamic Republic of 
Afghanistan The Parties agreed to facilitate and accelerate 
cooperation in the following areas: 
‐ Implementation of joint activities associated with 
harmonization in the regulation of bilateral delivery of 
goods and the procedure of their certification; 
‐ Recognition of testing, certification of conformity and 
the conformity mark applied to goods of either Party; 
and 
‐ Recognition of measurements, tests, accreditation of 
laboratories and certification bodies taking into 
account relevant bilateral conditions. WT/ACC/SPEC/TJK/5/Rev.4 
Page 152  
 
  No. Agreement Key Features 
10. Memorandum of Understanding between the 
Ministry of Economic Development and 
Trade of the Republic of Tajikistan and the Institute of Standards and Industrial 
Researches of the Islamic Republic of Iran The parties agreed to: 
- Apply and develop standardization, metrology and 
certification systems taking into consideration the world market requirements compliant with 
international rules and standards; 
- Adopt the existing national standards as well as ISO 
international standards; 
- Carry out coordinated standardization, metrology and 
certification related policies taking into account 
mutual interests in the following areas: 
 - Adoption of common rules applicable to 
standardization, and 
- Ensuring maintenance and use of 
interstate, international, regional and national standards of other countries and 
providing them to each of the parties. 
 
  WT/ACC/SPEC/TJK/5/Rev.4 
 Page 153 
 
 
  Table 15:  State Registration Procedure for Veterinary Drugs and Animal Feeds 
 State registration of veterinary drugs and an imal feeds is performed in accordance with the 
Government Decree on the System of Certification of Veterinary Drugs and Zoo-hygienic remedies, 
Objects of Zoo-hygienic Use and Feedstuffs and F eedstuff Supplements in the Republic of Tajikistan. 
The following is required for the registration: 
- Application in writing containing the request to the Center for State Control of Veterinary 
Drugs (CSCVD) to examine and register (re-register) a veterinary drug or a feedstuff; 
- Information on experimental analysis with the r esults of applicant's own research that must 
contain detailed description of the applied research methods; 
- Results of experimental check of the effectiven ess of the veterinary drug signed by veterinary 
specialists and duly stamped; 
- Draft instructions (temporary instructio ns) for the use of a veterinary drug; 
- Draft technical requirements for the test batch (for domestic products) or draft quality 
requirements with control methods  (for imported products); and 
- Specimens from three batches of  the medicine in a ready for sale package in a quantity that 
will allow three full quality tests (in accordance with draft quality requirements) and standard 
samples. 
Documents needed for the registration of ve terinary biological drugs are the following: 
- Application in writing containing the request to the Center for State Control of Veterinary 
Drugs (CSCVD) to examine and register (or re-register) a drug; 
- Information on experimental analysis with the r esults of applicant's own research that must 
contain detailed description of the applied rese arch methods (with indication of sensitivity), 
research quantities and results; 
- Results of panel tests of two to three laboratory test samples of a drug; 
- Draft program of examination of manufacturing and control strains; 
- Strains of microorganisms used to prepare the drug with detailed information specific for such 
a strain; 
- Draft instructions (temporary instructions) for the use of a drug (technical requirements for 
the test batch) for domestic products, or methods of control for imported drugs; 
- Report on stability based on which shelf lif e of the drug would be determined; and 
- Specimens from three batches of  the medicine in a ready for sale package in a quantity that 
will allow three full quality tests (in accordance with draft quality requirements) and standard 
samples. 
All documents must be submitted in two copies. The procedure for the state registration of veteri nary dugs and feedstuffs includes the following 
stages: 
1. Submission of the application for the registration to the State Veterinary Service of the 
Republic of Tajikistan; 
2. Review of the application by the State Veterinary Service; 3. The State Veterinary Service refers the exam ination of documents and the veterinary drug 
and/or feedstuff to the Center for State Veterinary Control; 
4. Payment of fees by the applicant for th e review of documents and examination; 
5. Examination by the Center for State Veterinary Control; 
6. Submission of results of the examination by the Center for State Veterinary Control to the 
State Veterinary Service; and WT/ACC/SPEC/TJK/5/Rev.4 
Page 154  
 
  7. State Veterinary Service registers the drug/feed stuff and issues the certificate to that effect to 
the applicant. 
The applicable fees are listed in Tables A and B below. 
Table A:  Schedule of Fees for Services Related to Examination and Testing  
of Veterinary Biological Preparations and Drugs Subject to registration or  
Re-registration in the Republic of Tajikistan 
Denomination Registration 
US$ Re-registration 
US$ 
Biological preparations 400 500 200 250 
Dugs 300 350 150 175 
Vitamins 300 350 150 175 
Washing preparations against parasites 300 450 151 225 
Anti-parasitic and 
antivermicular drugs 300 450 150 225 
Deratization agents 300 250 150 125 
Cleansing agents 100 150 50 75 
Zoo veterinary goods 100 150 50 75 
 
Table B:  Fees for State Registration of Veterinary Drugs 
Service Fee (in Somoni) 
For domestic 
applicant For applicant from 
CIS countries For foreign 
applicant 
Registration of veterinary drugs 11.38 113.79 227.5 
Re-registration of veterinary drugs 6.82 68.27 113.7 
Issuance of the copy of  the certificate of the 
state registration (re-regist ration) of veterinary 
drugs  45.51 45.51 45.51 
Note:  the exchange rate  is US$1 = 4.8 Somoni. 
  WT/ACC/SPEC/TJK/5/Rev.4 
 Page 155 
 
 
  Table 16:  Plant and Animal Quarantine Diseases 
(a) Plant Quarantine Pests/Diseases 
No. Name 
Pests 
1. Pektonophora gossipiella sound 
2. Unaspis citri Comst. 
3. Spodoptera litura Fabr. 
4. Hyphantria cunea Drury. 
5. Caulophilus latinasus Say 
6. Icerya purchasi Mask. 
7. Caryedon gonagra L. 
8. Pantomorus leucoloma Boh. 
9. Tetradacus citri Chen. 
10. Zabrotes subfasciatus Boh. 
11. Lekanium deltae (Lizeri) 
12. Grapholitha molesta Busck. 
13. Dacus dorsalis Hend. 
14. Diaphorina citri Kuway. 
15. Pseudococcus citriculus Green. 
16. Unaspis yanonensis Kuw. 
17. Numonia pyrivorella Mats. 
18. Viteus vitifolii Fitch 
19. Spodoptera littoral is Boisd. 
20. Bruchidius incarriatus Boh. 
21. Callosobruchus (sp. sp.) 
22. Ceroplastes rusci L, 
23. Phthorimaea operculella Zell. 
24. Aonidiella aurantii Mask. 
25. Sinoxylon conigerum Gerst. 
26. Rhizoecus Kondonis Kuw. 
27. Liriomyza trifolii (Burgess). 
28. Scrobipalpopsis solanivora Pav. 
29. Trogoderma granarium Ev. 
30. Dinoderus bifoveolatus Woll. 
31. Callosobruchus chinensis L. 
32. Pinnaspis strachani (Cooley) 
33. Ceratitis cosyra Walk. 
34.. Pseudoparlatoriaparlatorioi des (Comst). 
35. Carposina niponensis Wlsghm. 
36. Nipaeococcus nipae (Mask). 
37. Ceratitis capitata Wied. 
Nematodes 
38. Meliodogyne incognita/M.hapla/Kof.  White 
39. Ditylenchus destructor Thoene 
40. Bursapnelenchus xylophilus Nikee 
41. Globodera pallida (Stone) Milvey et Stone 
Alien Plants 
42. Ambrosia artemisiifolia L 
43. Ambrosia trifida L. 
44. Ambrosia psilostachya DC. 
45. Helianthus ciliaris DC. 
46. Helianthus califomicus D.C 
47. Solanum triflorum L. WT/ACC/SPEC/TJK/5/Rev.4 
Page 156  
 
  No. Name 
48. Solanum carolinense L. 
49. Striga (sp. sp.) 
50. Cenchrus Pauciflorus Benth. 
Plant Diseases 
51. Glomerella gossypii (South.) Edgerton 
52. Tilletia (Neovossia) indica Mitra. 
53. Phymatotrichum omnivorum (Schear) Duggar 
54. Synchytrium endobioticum (Schilb.) Percival 
55. Mycosphaerella linorum (Wr.) Garcia Rada 
56. Plum pox, Primus virus 7 
57. Erwinia amylovora. 
58. Xanthomonas campestris pv. citri. 
 
Plant Quarantine Pests with Limited Occurrence in Tajikistan 
No. Name 
Pests 
1. Quadraspidiotus perniciosus Comst. 
2. Pseudococcus comstoki Kuw. 
3. Dialeurodes citri Ashm. 
4. Leptinotarsa desemlineata Say. 
Nematodes 
5. Globodera rostochiensis (Woll.) Behrens 
Alien Plants 
6. Acropthon repens (L.) DC 
7. Cuscuta campestris Juncker. 
8. Cuscuta monogyna Vahl. 
  WT/ACC/SPEC/TJK/5/Rev.4 
 Page 157 
 
 
  (b) Animal Quarantine Diseases 
No. Name 
1. Foot and mouth disease 
2. Siberian ulcer 
3. Brucellosis 
4. Tuberculosis 
5. Small cattle-plague 
6. Rabies 
7. Sheep and goat pox 
8. Avian plague (Newcastle disease) 
 
Diseases and Time Limits 
No. Disease Time Limit 
All Animals 
1. African porcine fever 3 years preceding the importation - in the whole 
territory of the exporting country 
2. Foot and mouth disease 12 months preceding the importation - in the whole 
territory of the exporting country 
Large Cattle (Bovine Animals) 
3. Bovine spongiform encephalopathy; scrapie of 
goats. In accordance with the OIE International Veterinary 
Code - in the whole territory of the exporting country 
4. Rinderpest; small cattle-plague; contagious 
pleuropneumonia, vesicular stomatitis; peste 
des petits ruminants.  12 months preceding the importation - in the whole 
territory of the exporting country 
5. Tuberculosis; brucellosis; leucosis. 6 months preceding the importation - on the farm  
6. Antrax; emphysemic carbuncle (blackleg), 20 days preceding the importation - on the farm of 
animal's origin 
Sheep and Goats 
7. Bovine spongiform encephalopathy; scrapie of 
goats. In accordance with the OIE International Veterinary 
Code - in the whole territory of the exporting country 
8. Blue Tongue Disease (Epizootic Hemorrhagic 
Disease -EHD); bovine plague; contagious 
pleuropneumonia; peste des petits ruminants 12 months preceding the importation - in the whole 
territory of the exporting country 
9. Adenomatosis; M aedi-Visna disease; 
arthritis-encephalitis.  3 years preceding the importation - on the farm of 
animal's origin 
10. Sheep and goat pox 12 months preceding the importation - on the farm of 
animal's origin 
11. Tuberculosis; brucellosis. 6 months preceding the importation - on the farm of 
animal's origin 
12. Antrax 20 days preceding th e importation - on the farm of 
animal's origin 
Swine 
13. Porcine vesicular disease  12 months preceding the importation - in the whole 
territory of the exporting country 
14. Classic porcine fever; Auesky disease; Porcine 
Enterovirus Encephalomyelitis (Teschen 
disease);  
 12 months preceding the importation - in the 
administrative territory of the exporting country (state, 
province, dist rict, county) 
15. Trichinellosis  3 years preceding the importation - in the whole 
territory of the exporting country 
16. Porcine reproductive and respiratory syndrome 
(PRRS) 12 months preceding the importation - on the farm of 
animal's origin 
17. Antrax; Porcine erysipelas (Erysipelas suum) 20  days preceding the importation - on the farm of 
animal's origin WT/ACC/SPEC/TJK/5/Rev.4 
Page 158  
 
  Table 18:  Fees for Intellectual Property Protection 
(a) Fees for Patenting Inventions (Petty Patent) 
Actions for which fees are charged Fees (in Somoni) 
Filing a petty patent application  5.44 
Registration and grant of a petty patent 300 
 
(b) Fees for the Maintenance of a Petty Patent for Invention 
Years Fees (in Somoni) 
1-2 2.72 
3-4 5.44 
5-6 5.44 
7-8 21.78 
9-10 13.63 
 
(c) Fees for Patenting of an Industrial Design 
Actions for which Fees are Charged Fees (in Somoni) 
Filing a patent application 125.85 
Lodging an appeal before  the Appeal Board:  
- against a decision of refusal as a result of 
 examination as to form 926.47 
- against a decision of refusal as a result of 
 examination as to substance 926.47 
Grant of a patent for an industrial design 953.73 
Renewal of a patent for an industrial design 2,316.20 
 
(d) Fees for the Maintenance of a Patent for an Industrial Design 
Years Fees (in Somoni) 
3-4 217.99 
5-6 381.50 
7-8 463.24 
9-10 681.24 
11-12 681.24 
13-14 926.47 
15 926.47 
 
(e) Fees for Renewal of a Patent for an Industrial Design 
Years Fees (in Somoni) 
1-5 2,316.20 
  WT/ACC/SPEC/TJK/5/Rev.4 
 Page 159 
 
 
  (f) Fees for the Registration of a Trademark and Service Mark 
Actions for which Fees are Charged Rate (in Somoni) 
Filing application for registration 190.74 
Lodging an appeal before  the Appeal Board:  
- against a decision of refusal to accept an 
application 926.47 
- against a decision of refusal to register a trademark 926.47 
Registration of a trademark 1,089.98 
Entry of amendments in the State Register 400 
Renewal of the registration 2,316.20 
 
(g) Fees for The Registration of an Appellation of Origin and Grant the Right to use them 
Actions for which Fees are Charged Rate (in Somoni) 
Filing application for gran t of a certificate 190.74 
Grant of a certificate of the right to use an appellation 
of origin 1,089.98 
Entry of amendments in the State Registry 400 
Renewal of a certificate of the right to use an 
appellation of origin 2,316.20 
 
(h) Copyright Fees Related to the Official Regi stration of Literature, Science and Arts Works 
Types of Works For Nationals of Tajikistan 
(in Somoni) For Foreign Nationals US$ 
Fiction, scientific-technical and political 
literature, textbooks, etc. 3-9 50 
Musical compositions in notation form 4-12 70 
Graphics 4-12 100 
Calendars, crosswords, etc. 2-6 50 
Audio-visual works 4-12 70 
Software and database 5-15 100 
 WT/ACC/SPEC/TJK/5/Rev.4 
Page 160  
 
  APPENDIX 
[Draft Decision 
ACCESSION OF THE REPUBLIC OF TAJIKISTAN 
Decision of […] 
 The General Council,  Having regard to  paragraph 2 of Article XII and pa ragraph 1 of Article IX of the 
Marrakesh Agreement Establishing the World Trade Organization (the "WTO Agreement"), and the 
Decision-Making Procedures under Articles IX and XII of the WTO Agreement agreed by the General Council (WT/L/93),  
 Conducting  the functions of the Ministerial Confer ence in the interval between meetings 
pursuant to paragraph 2 of Article IV of the WTO Agreement, 
 
 Taking note  of the application of the Republic of Tajikistan for accession to the WTO 
Agreement dated 29 May 2001, 
 
 Noting  the results of the negotiations directed toward the establishment of the terms of 
accession of the Republic of Tajikistan to the WTO Ag reement and having prepared a Protocol on the 
Accession of Tajikistan, 
 
 Decides  as follows: 
1. The Republic of Tajikistan may accede to th e WTO Agreement on the terms and conditions set 
out in the Protocol annexed to this Decision.  WT/ACC/SPEC/TJK/5/Rev.4 
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  DRAFT PROTOCOL 
ON THE ACCESSION OF THE REPUBLIC OF TAJIKISTAN 
Preamble 
 The World Trade Organization (hereinafter referred to as the "WTO"), pursuant to the approval 
of the General Council of the WTO accorded under Article XII of the Marrakesh Agreement Establishing the World Trade Organi zation (hereinafter referred to as  the "WTO Agreement"),  and the 
Republic of Tajikistan, 
 Taking note  of the Report of the Working Party on th e Accession of the Republic of Tajikistan 
to the WTO Agreement reproduced in document WT/A CC/TJK/[…], dated […] (h ereinafter referred to 
as the "Working Party Report"), 
 Having regard  to the results of the negotiations on the accession of the Republ ic of Tajikistan to 
the WTO Agreement, 
 Agree as follows: 
PART I - GENERAL 
1. Upon entry into force of this Protocol pursu ant to paragraph 8, the Republic of Tajikistan 
accedes to the WTO Agreement pursuant to Articl e XII of that Agreement and thereby becomes a 
Member of the WTO. 
2. The WTO Agreement to which the Republ ic of Tajikistan accedes shall be the 
WTO Agreement, including the Explanatory Notes to  that Agreement, as rectified, amended or 
otherwise modified by such legal in struments as may have entered into  force before the date of entry 
into force of this Protocol.  This Protocol, wh ich shall include the comm itments referred to in 
paragraph 351 of the Working Party Report, shall be an integral part of the WTO Agreement. 
3. Except as otherwis e provided for in paragraph 351 of  the Working Party Report, those 
obligations in the Multilateral Trade Agreements annexed to the WTO Agreement that are to be implemented over a period of time starting with the entry into force of that Agreement shall be 
implemented by the Republic of Tajikistan as if it had accepted that Agreement on the date of its entry 
into force. 
4. The Republic of Tajikistan may maintain a meas ure inconsistent with pa ragraph 1 of Article II 
of the GATS provided that such a measure was recorded  in the list of Article II Exemptions annexed to 
this Protocol and meets the conditions of th e Annex to the GATS on Article II Exemptions. 
PART II - SCHEDULES 
5. The Schedules reproduced in Annex I to th is Protocol shall become the Schedule of 
Concessions and Commitm ents annexed to the General Ag reement on Tariffs and Trade 1994 
(hereinafter referred to as the "GATT 1994") and the Schedule of Specific Co mmitments annexed to the 
General Agreement on Trade in Services (hereinafter re ferred to as "GATS") relating to Tajikistan.  The 
staging of the concessions and comm itments listed in the Schedules sh all be implemente d as specified in 
the relevant parts of the respective Schedules. WT/ACC/SPEC/TJK/5/Rev.4 
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  6. For the purpose of the reference in paragraph 6( a) of Article II of the GATT 1994 to the date of 
that Agreement, the applicable date in respec t of the Schedule of Concessions and Commitments 
annexed to this Protocol shall be the date  of entry into force of this Protocol. 
PART III - FINAL PROVISIONS 
7. This Protocol shall be open for acceptance, by signature or otherwise, by the Republic of 
Tajikistan until [...] or such later date as  may be decided by the General Council. 
8. This Protocol shall enter into force on the thirtieth day following the day upon which it shall 
have been accepted by th e Republic of Tajikistan.  
9. This Protocol shall be deposited with the Director-General of the WTO.  The Director-General 
of the WTO shall promptly furnish a certified copy of this Protocol and a notification of acceptance by 
the Republic of Tajikistan thereto pursuant to pa ragraph 7 to each Member of the WTO and to 
Tajikistan.   
10. This Protocol shall be regist ered in accordance with  the provisions of Article 102 of the Charter 
of the United Nations.   
 Done at […] this […] day of […] in a single c opy in the English, French and Spanish languages, 
each text being authentic, except that a Schedule an nexed hereto may specify that it is authentic in only 
one of these languages, and the Working Pa rty Report is authentic in English only. 
_______________  WT/ACC/SPEC/TJK/5/Rev.4 
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  ANNEX I 
SCHEDULE CLXVIII – REPUBLIC OF TAJIKISTAN 
Authentic only in the English language. 
(Circulated in document WT/ACC/TJK/…/Add.1) 
_______________ 
SCHEDULE OF SPECIFIC COMMITMENTS ON SERVICES 
LIST OF ARTICLE II EXEMPTIONS 
Authentic only in the English language. 
(Circulated in document WT/ACC/TJK/…/Add.2)]  
 
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