RESTRICTED  WORLD TRADE  
ORGANIZATION  WT/ACC/TJK/20 
4 June 2010 
 
 (10-3103) 
Working Party on the 
Accession of Tajikistan Original:   English 
 
 
 
ACCESSION OF TAJIKISTAN 
 
Information on Implementation and Administration of the  
Customs Valuation Agreement1 
 
  The following submission, dated 26 May 2010, is  being circulated at the request of the 
Delegation of the Republic of Tajikistan.  
 
_______________ 
 
                                                     
 
1 Previously distributed as VAL/2/Rev.2. WT/ACC/TJK/20 
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  1. Questions concerning Article 1 
(a)  Sale between related parties: 
 (i)   Are sales between related parties subject to special provisions? 
Answer:
 
Yes they are.  For details please see Article 355, pa ragraphs 5-7 of the Customs Code of the Republic 
of Tajikistan. 
 (ii)  Is the fact of inter-company prices prima facie considered as grounds for 
regarding the respective prices as being influenced?  
Answer:  
No, it is not.  Under Article 355, pa ragraph 6 of the Customs Code "the fact that the participants to 
transaction are interconnected does not provi de enough ground to consider the transaction 
unacceptable.    
 (iii)  What is the provision for giving the communication of the aforementioned 
grounds in writing if the importer so requests?  (Article 1.2(a))  
Answer:  
The provision of Article 355, paragraph 7 of th e Customs Code provides the following:   
When the customs authority has grounds to be lieve that the relationship of the transaction 
participants does affect the price of the goods, then the declarant shall be given a 
recommendation (in writing, if so requested by th e declarant) to submit additional evidence of 
the fact that the relationship of the transaction participants does not affect the price of the 
goods. 
(iv)  How has Article 1.2(b) been implemented? 
Answer:  
The provisions of Article 355, paragraphs 7 and 8 of the Customs Code are in compliance with 
Article 1.2(b) of the Valuation Agreement. 
(b)  Price of lost or damaged goods:  Are there any special provisions or practical 
arrangements concerning the valuation of lost or damaged goods? 
Answer:  
There are no specific provisions in the Customs Code  or in the sub-legal acts that would regulate 
valuation of the lost or damaged goods or  any practical measures to that effect. 
Pursuant to paragraph 3 of the Article 363 of the Customs Code of the Republic of Tajikistan, in case 
of reveal of loss, shortage or damage to goods pr ior to the moment of declaring customs value, the 
nonconformity in the value declared by the declaran t with the amount specified in the invoice shall 
not result in adjustment of the customs value, if th e declared value differs from the value stated in the 
invoice in an amount corresponding to the amount of loss, shortage or damage. The documents 
certifying the fact of loss, shortage or damage sha ll be a decision (statement of examination) by an 
independent expert and a certificate of customs examination.   WT/ACC/TJK/20 
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  Deviations in quantity and quality, the amounts of which do not exceed the limits of the franchise 
amount agreed to in the contract, or agreed to in the price agreement, shall not be recognized by the 
customs authority as the basis for reduction or increase in price. 
2.  How has the provision of Article 4 to a llow the importer an option to reverse the order 
of application of Articles 5 and 6 been implemented?  
Answer:  
Under Article 354, paragraph 3 of the Customs Code, "upon written request of a declarant, the order 
of application of the deductive method a nd computed method shall be reversed". 
3.  How has Article 5.2 been implemented? 
Answer:  
Article 358, paragraph 6, of the Custom s Code implements this provision. 
4. How has Article 6.2 been implemented? 
Answer:  
Article 359 of the Customs Code implements this provision. 
5. Questions concerning Article 7: 
(a)  What provisions have been made for making value determination pursuant to Article 7? Answer:
 
These provisions have been implemented in  Article 360 of the Customs Code.  
(b)  What is the provision for informing the importer of the Customs Value determined 
under Article 7?  
Answer:  
In accordance with the Article 365 of Chapter 2 of the Customs Code of the Republic of Tajikistan, 
upon the written request of the declarant, the cust oms authority is obliged to present in writing:  
− information on the procedure and method for de termining the customs value of goods in case 
if it is determined by the customs authority; and 
− explanation of reasons for which the customs va lue of goods declared by the declarant cannot 
be accepted by the customs authority. 
(c)  Are the prohibitions found in Article 7.2 delineated? 
Answer:  
The prohibitions found in Article 7.2 are set forth in Article 360, paragraph 4 of the Customs Code. 
6.  How have the options found in Article 8.2 been handled?  In the case of f.o.b. 
application, are ex-factor y prices also accepted? WT/ACC/TJK/20 
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  Answer:
 
Article 355, paragraph 2 of the Customs Code provi des that the expenses associated with delivery of 
the goods to the airport, port or other point of entr y of goods into the customs territory of the Republic 
of Tajikistan, including those associated with transpor t, loading and insurance, to the extent that they 
are not included in the price actually paid or payable,  are to be added to the transaction value; thus the 
basis is CIF, not FOB.  There is no specific provision allowing the use of FOB or EXW prices. 
7.   Where is the rate of exchange published, as required by Article 9.1? 
Answer:  
Under Article 371 of the Customs Code, the rate of exch ange to be used to convert foreign currency in 
the currency of the Republic of Tajikistan is the ra te determined by the National Bank of Tajikistan 
for the purpose of calculation of import duties and charges, including the customs value of goods, 
applicable on the day of registration of the declaration.  
This exchange rate is publicized at the we b site of the National Bank of Tajikistan ( www.nbt.tj ) and 
the web site of the Customs Service under the Government of Tajikistan ( www.customs.tj ). 
8.  What steps have been taken to ensure confidentiality, as required by Article 10? 
Answer:  
The provisions of Article 9 of the Customs Code regulate the matter in compliance with Article 10. 
Under Article 9, paragraph 1, any information rece ived by the customs authorities in accordance with 
the law, may be used for customs purposes only.  Under paragraph 2, any such information that 
constitutes national, commercial, banking, tax or other secret prot ected by law, or any other 
confidential information, cannot be disclosed, used  for personal purposes or made available to any 
third parties including State authorities, except in the cases prescribed by law.  
9.   Questions concerning Article 11: 
(a)  What rights of appeal are open to the importer or any other person? 
Answer:  
Under Article 45 Customs Code, an y person who believes that his/her rights, freedoms or lawful 
interests have been violated by the action (inacti on) of the customs authority or that of a customs 
official, or that such action (inaction) creates obs tacles to their fulfillment, or unlawfully imposes a 
responsibility, has the right to appeal a decision, or action (inaction). 
Article 364 of the Customs Code provides specifically  for the right to appeal any decision of the 
customs authority related to determination of the customs value of goods. 
Under Article 46 of the Customs Code, the appeal  may be lodged with the customs authority, 
prosecutor's office and/or the court. 
Under Article 54 of the Customs Code an appeal lodg ed against the decision or actions (inaction) of a 
customs official is decided by the head customs authority (or the official authorized by him/her) 
employing the official.  However, the appeal cannot  be decided by the official who was involved in 
any actions (inactions) subject to appeal.   WT/ACC/TJK/20 
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  An appeal against decision or actions (inaction) of  the head of a customs authority is decided by 
his/her superior customs authority (Article 54, paragraph 2). 
(b)  How is he to be informed of his right to further appeal?  
Answer:  
Under the legal system of the Republic of Tajikista n, each administrative decision, including those of 
customs authorities, must be made in writing, must contain notification on the right of further appeal 
and must be served to the interested party (parties). 
10.  Provide information on the publication, as required by Article 12 of: 
(a)   (i)  The relevant national laws: 
Answer:  
Under Article 35, paragraph 1 of the Law on Regulator y Acts all the laws and any other legal acts of 
general application must be published in the open offi cial publications in order to take effect.  Under 
Article 38, in the case of a large number of amendm ents, such an amended legal act must be published 
again.  
Legal acts are published in Tajik language with transl ation into Russian and, if the need be, in other 
languages. 
Day when the full official text of the legal act beca me available to the public is deemed as the day of 
publication (Article 58 of the Law on Regulatory Acts). 
In addition, Under Article 23 of the Customs Co de, customs authorities must publicize and make 
available the relevant legal acts in their official publications. 
The Customs Code was published in the gaze tte "Sadoi Mardum" No. 146-151(1791-1796) of 
14 December 2004.  Legal acts are published in th e magazine "Gumruk" (The Customs), in the 
Compilation of Legal Acts of the Republic of Tajikis tan and at the web site of the Customs Service 
with the Government of Tajikistan ( www.customs.tj ).  
 (ii)    The regulations concerning the application of the Agreement: 
Answer:  
Customs regulations are published in the magazine "G umruk" (The Customs) and at the web site of 
the Customs Service with the Government of Tajikistan ( www.customs.tj ). 
 (iii)  The judicial decisions and administrative rulings of general application relating 
to the Agreement. 
Answer:  
Court decisions are publish in the Bulletin of the Supreme Court of Tajikistan and the Bulletin of the 
Higher Commercial Court of Tajikistan.  Decisions of the customs authorities of general application 
are published in the magazine "Gumruk" (The Customs). WT/ACC/TJK/20 
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   (iv) General or specific laws being referred to in the rules of implementation or 
application. 
Answer:
 
All such laws are published in the Compilation of  Legal Acts of the Republic of Tajikistan.  
In addition, some regulatory acts are published in the publication "Decisions of the President of the 
Republic of Tajikistan and the Government  of Tajikistan" are also published. 
(b)   Is the publication of further rules anti cipated?  Which topics would they cover? 
Answer:  
The current legislation provides the appropria te legal framework. Any amendments will be 
systematically publicized at the website of the Cu stoms Service with the Government of Tajikistan 
(www.customs.tj ).   
11.  Questions concerning Article 13: 
(a)  How is the obligation from Article 13 (last sentence) being dealt with in the respective 
legislation? 
Answer:  
Article 364, paragraphs 1 and 2 of the Customs C ode allow the release of goods before the final 
determination of the customs value, provided that  the payment of import duties is secured in the 
amount of import duties and charges as established by the customs authority. 
In addition, under Article 366, paragraph 1, wh ere due to absence of documents confirming the 
customs value, it is impossible to use the met hod for determining the customs value based on the 
transaction value of imported goods, or where it is ne cessary to clarify the customs value declared by 
the declarant, the customs authority may conditiona lly release the goods, provided that the payment of 
import duties and charges, based on the customs va lue determined by the customs authority is 
secured.  The customs authority determines such a customs value using statistical data stemming from 
the available customs declarations that were based on reliable, quantif iable and documentary 
confirmed information. 
Article 385 of the Customs Code provides for the following methods of providing security for the 
payment of the import duties and charges: 
− Pledge of goods or other property; 
− Bank guarantee; 
− Deposit of funds with the customs authority , either in cash or at their account; and 
− Vouching. 
(b)  Have additional explanations been laid down? 
Answer:  
Save for the provisions of Articles 364, 366 and 385 of the Customs Code, there are no other 
explanations related to the matter. 
12.  Questions concerning Article 16:  WT/ACC/TJK/20 
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  (a)  Does the respective national legislation contain a provision requiring customs 
authorities to give an explanation in writing as to how the customs value was determined? 
Answer:
 
Please see the answer to Question 5 (b) above. (b)  Are there any further regulations concerning an above-mentioned request? 
Answer:
 
No, there are not. 
13.  How have the Interpretative Not es of the Agreement been included? 
Answer:  
Interpretative notes in their entirety have not been included in the current Cu stoms Code.  However, 
the work is under way to prepare amendments to  the Customs Code that would include all the 
Interpretative Notes.  
14.  How have the provisions of the Decision of 26 April 1984 on the Treatment of Interest 
Charges in the Customs Value of Imported  Goods (Val/6/Rev.1) been implemented? 
Answer:  
Provisions of the Decision have not been included in  the current Customs Code.  However, the work 
is under way to prepare amendments to the Customs Code that would include, inter alia , these 
provisions.  
15.  For those countries applying paragraph 2 of the Decision of 24 September 1984 on the 
Valuation of Carrier Media Bearing Software for Data Processing Equipment (Val/8), 
how have the provisions of this paragraph been implemented? 
Answer:  
Please, see the answer to Question 14 above.  
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