RESTRICTED  WORLD TRADE  
ORGANIZATION  WT/ACC/TJK/11 
2 March 2005 
 (05-0896) 
Working Party on the  
Accession of the Republic of Tajikistan Original:   English 
 
 
   
ACCESSION OF THE REPUBLIC OF TAJIKISTAN 
 
Additional Questions and Replies
 
 
 The following submission, dated 22 February 2005,  is being circulated at the request of the 
Delegation of the Republic of Tajikistan.  
 
_______________ WT/ACC/TJK/11 
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 TABLE OF CONTENTS 
 
II.
 ECONOMY, ECONOMIC POLICIES AND FOREIGN TRADE ......................................1  
2. Economic policies.............................................................................................................. ........1  
(a) Main directions ................................................................................................................ .........1  
(c)  Foreign exchange and payments system .................................................................................1  
III. FRAMEWORK FOR MAKING AND ENFORCING POLICIES AFFECTING 
FOREIGN TRADE IN GOODS AND TRADE IN SERVICES ...........................................2  
1.  Power of  the Executive,  Legislative and Judicial Branches of Government .....................2  
3.  Division of authority between central and sub-central governments...................................3  
4.  Any legislative programmes or plans to change the regulatory regime...............................4  
6.  Description of judicial, arbitral or ad ministrative tribunals or procedures .......................4  
IV.  POLICIES AFFECTING TRADE IN GOODS .....................................................................6  
1.  Import Regulation.............................................................................................................. .......6  
(a)  Registration requirements for engaging in importing...........................................................6  
(b)  Characteristics of national tariff ............................................................................................. 7 
(d)  Other duties and charges, specifying any charges for services rendered ............................8  
(e)  Quantitative import restrictions, includi ng prohibitions, quotas and licensing 
systems ........................................................................................................................ .............12  
(f)  Import licensing procedures ..................................................................................................16  
(g) Other border  measures.......................................................................................................... .19 
(h)  Customs valuation.............................................................................................................. .....19  
(j)  Pre-shipment inspection ........................................................................................................ .26 
(k)  Application of internal taxes on imports...............................................................................26  
(l)  Rules of origin ................................................................................................................ .........30  
(m)  Anti-dumping regime............................................................................................................ ..31 
(n)  Countervailing duty regime ...................................................................................................31  
(o)  Safeguard regime ............................................................................................................... .....31  
2.  Export Regulation.............................................................................................................. .....32  
(a)  Registration requirements for engaging in exporting..........................................................32  
(b)  Customs tariff nomenclature, ty pes of duties, duty rates....................................................32  
(c)  Quantitative export restrictions, includi ng prohibitions, quotas and licensing 
systems ........................................................................................................................ .............32  
3.  Internal Policies Affecting Foreign Trade in Goods ............................................................33  
(a)  Industrial policy, including subsidy policies.........................................................................33  
(b)  Technical regulations and standards, including measures taken at the border 
with respect to  imports ........................................................................................................ ...34  WT/ACC/TJK/11 
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 (c)  Sanitary and phytosanitary measures, in cluding measures taken with respect to 
imports ........................................................................................................................ .............35  
(e)  State-trading practices........................................................................................................ ....36  
(f)  Free zones ..................................................................................................................... ...........37  
(g)  Free economic zones ............................................................................................................ ...37 
(l)  Government procur ement practices......................................................................................38  
4.  Policies Affecting Foreign Trade in Agricultural Products ................................................38  
V.  TRADE-RELATED INTELLECTUAL  PROPERTY REGIME.......................................39  
1.  General........................................................................................................................ .............39  
(c)  Membership in international intellectual property conventions ........................................39  
(e)  Fees and taxes................................................................................................................. .........39  
2.  Substantive Standards of Protection.....................................................................................40  
(a)  Copyright and Related Rights ...............................................................................................40  
(b)  Trademarks, including  services marks .................................................................................43  
(c)  Geographical Indications ....................................................................................................... 44 
(e)  Patents........................................................................................................................ ..............46  
(f)  Plant Variety Protection....................................................................................................... ..47 
(h)  Requirements for Undisclosed Information, including trade secrets and test data..........47  
4.  Enforcement .................................................................................................................... ........48  
(a)  Civil judicial procedures and remedies.................................................................................48  
(b)  Provisional measures ........................................................................................................... ...48 
(c)  Any administrative procedures and remedies......................................................................49  
(d)  Any special border measures .................................................................................................50  
(e)  Criminal Procedures............................................................................................................ ...51  WT/ACC/TJK/11 
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 II. ECONOMY, ECONOMIC POLICIES AND FOREIGN TRADE 
2. Economic policies (a) Main directions - Pricing Policies Question 1 
WT/ACC/TJK/3 states that prices  for transportation of energy and of other goods is controled 
in Tajikistan.  Do the controlled prices differ based on whether the energy products or other goods being transported are for domestic or export delivery? 
Answer
: 
Equal prices are applied for transportation of electri c power, natural gas by pipelines, railway and by 
air both for domestic and export delivery.  Ta jikistan is mainly an importer of energy.  
- Privatization Plans 
Question 2 The Annex of the State Property Privatization by Regions and Scheme indicates that 91 percent 
of Tajikistan’s agriculture state trading-enterprises have been privatized.  Could Tajikistan 
please explain what the "Total" and "Total subject" columns in the Annex refer to? What 
specific agricultural sectors (i.e. commodities) have been privatized and which have not? 
Answer:
 
Column "Total" in the scheme indicates the total numb er of all state enterprises. Accordingly "Total 
subject" should be understood as "total number of stat e enterprises subject to privatization according 
to the plans of the Government".  
According to Annex 1 of the Resolution No. 388 of the Government of the Republic of Tajikistan as 
of 28 August 1997 enterprises  and objects in the areas of scientific and experimental manufacturing 
and which are part of Academy of Science of the Republic of Tajikistan and Academy of Agricultural 
Sciences (except enterprises providing services) as well as state seeds and pedigree farms and agencies, selective hybrid centers, centers and stati ons of new products testing, garden-stuff nurseries, 
nurseries of experimental animals, veterenary services and protection of plants are not subjected to 
privatization. 
(c)  Foreign exchange and payments system   
Question 3 WT/ACC/TJK/3 and WT/ACC/TJK/6 state that exporters are required to transfer all the 
proceeds from the sale of goods outside Tajikistan  to their servicing bank in Tajikistan.  Is it 
illegal to maintain a bank account in a foreign  country?  Can these foreign exchange earnings 
be used to invest abroad and purch ase imports with no restrictions?  WT/ACC/TJK/11 
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 Answer:
 
According to Article 5 of the Law of the Republic  of Tajikistan "On forei gn currency regulation and 
control" residents that are legal entities and physi cal persons involved in entrepreneurship activity 
may open accounts in foreign banks. Before establi shing the account they shall obtain a permission 
from the National Bank of the Republic of Tajikistan and after establishment,  the account is to be 
registered with the National Bank of the Republic of Tajikistan. However, physical persons not 
involved in entrepreneurship activity can establis h accounts in foreign banks while residing abroad 
without getting the permission of the Nationa l Bank of the Republic of Tajikistan.   
Usage of  foreign currency funds of residents fo r capital account transactions including investments 
abroad is implemented according to the order est ablished by the National Bank of the Republic of 
Tajikistan.  A copy of the Regulation on the pro cedure of currency transactions related to capital 
movements is available for consultaion in WT/A CC/TJK/11/Add.1.  Residents are required to get 
permission from the National Bank of the Republic of Tajikistan for conducting such transactions.  
Foreign currency earnings can be used  for import purchases without restrictions. 
Question 4 
Has Tajikistan accepted the obligations of Article VIII of the IMF Agreement? Answer:
 
Republic of Tajikistan officially accepted the oblig ations of Article VIII of the IMF Agreement on 
9 December 2004. 
III. FRAMEWORK FOR MAKING AND ENFORCING POLICIES AFFECTING 
FOREIGN TRADE IN GOODS AND TRADE IN SERVICES 
1.  Power of  the Executive,  Legislative and Judicial Branches of Government  
Question 5 Please outline the provisions Tajikistan has in pl ace for publication of laws, regulations, decrees, 
administrative orders and other rulings of gen eral application.  In particular, how are such 
legal requirements made available for review and comment prior to enactment?  Does 
Tajikistan's customs service publish its rulings?   
Answer:
 
Provisions on publication of draft legal acts are provi ded for in Article 45 of the Law "On normative 
legal acts":  
- Draft normative legal acts directly relating to the interests of citizens as well as drafts of other 
important acts, by decision of legislative bod y, can be published in mass media for public 
discussion. Received proposals and notes are reviewed, analyzed and acceptable proposals 
and notes are taken into consideration in revising the draft.  
- Draft Laws may be published for public di scussion by decision of legislative body according 
to the established order.  WT/ACC/TJK/11 
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 - Publication of Laws and other normative legal act s is regulated by Articles 53, 54, 55, 56, 57, 
59, 60 of Chapter 6 of the Law of the Republic of Tajikistan "On normativ e legal acts of the 
Republic of Tajikistan" (available for cons ultation in WT/ACC/TJK/11/Add.1).     
- According to Point 14 of the Regulation of the Government of the Republic of Tajikistan 
No. 546 as of 5 October 2001 normative legal acts of ministries and agencies are published  
(except acts containing state or other secrets pr otected by Law) in official publications and 
come into force under the condition of their publication.  This requirement also cover normative acts of customs bodies.  
- Press service of the Ministry of State Revenue of the Republic of Tajikistan provides 
information on activities of tax and customs bodi es in mass media. All normative legal acts 
regulating the activities of tax and customs bodi es of the Republic of Tajikistan are published 
in Weekly "Boju Hiroch" and "Vestnik of MSR of RT". 
3.  Division of authority between central and sub-central governments  
Question 6 We need a more focused response to Question 13 of WT/ACC/TJK/6:   
Does the Gorno-Badakshan Autonomous Oblast (or any other sub-central authorities in 
Tajikistan) have any authority for making or enforcing policies affecting trade?   
- For example, do they apply indirect taxes, grant subsidies, engage in forms of export 
 promotion?   - Do they have any right to apply such measures independently of the laws and  international obligations of the central government? 
Answer:
 
According to Article 68 of the Law of the Repub lic of Tajikistan "On normative legal acts of the 
Republic of Tajikistan" Constitu tional laws, laws, joint Regulat ions of Majlisi Milli and Majlisi 
Namoyandagon of the Republic of Tajikistan, Decrees of the President of the Republic of Tajikistan, 
resolutions of the Government of the Republic of  Tajikistan, ministries, state committees, other 
agencies of state administration, international lega l acts accepted by Tajikistan are valid on the whole 
territory of the Republic of Tajikistan if othe rwise is not determined in the act on their 
implementation. 
Thus, all legislative and normative legal acts of the Republic of Tajikistan that  have impact on trade, 
equally expand their force on the whole territory  of the Republic, including Gorno-Badakshan 
Autonomous Oblast (GBAO).  At the same time, ac cording to Article 12 of Constitutional Law of the 
Republic of Tajikistan "On Gorno-Badakhshan Autonomous Oblast" Majlis of Peoples 
Representatives of GBAO fixes rates of local taxes and fees, duties, exemption on local taxes, fees and payments, going into local budget in accordance with the Legislation of the Republic of 
Tajikistan.  
Types of local taxes and maximum possible rates are determined by the Tax Code of the Republic of 
Tajikistan. All other issues of foreign and internal  trade policy of Tajikistan is determined by the 
central government.  WT/ACC/TJK/11 
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 4.  Any legislative programmes or plans to change the regulatory regime 
Question 7 WT/ACC/TJK/3 states that the Majlisi Ol is considering draft laws on the protection of 
consumer rights; the state registration of legal persons; and changes in the tax code, and that 
the Government is developing new legislation on state-owned enterprises and on licensing.  
Please give us an update on the status of this legisation and a brief description of the provisions of the draft and projected laws as the relate to WTO obligations . 
Answer:
 
The following were the recent legislative developments: 
Legislative act Status Brief description 
Law "On state 
registration of legal 
entities»" Adopted on 22 April 2003 The Law has no direct  relation to WTO provisions, but simplifies 
the procedure of registration required for implementation of 
entrepreneurship activity, reduces the time and costs of registration 
and number of bodies required to be approached.    
Law "On Licensing 
of Certain Types of 
Activities" Adopted on 17 May 2004 Determines types of entr epreneurship activity subject to licensing 
including services sectors, estab lishes principles of licensing, 
regulates the license issuance procedures.  
Law "Оn state 
enterprises" Adopted on 28 February 2004 The Law determines the areas in which state enterprises can be 
established, and deals with the i ssues of their organization, re-
organization, liquidation and operation.  
New edition 
(Draft) of Law "On 
protection of 
consumers rights"  Under the review of Lower 
House of the Parliament The draft Code determines the rights of consumers and 
responsibility of sellers and provides for mechanisms of 
implementation of these rights. C onsumer rights include: freedom 
of choosing of goods or servi ces, obtaining data on goods,  
manufacturer, expiry date etc.   
New edition of the 
Tax Code  Adopted on 3 December 2004  The tax Code is a basic document regulating tax relations 
including issues of tax admi nistration under import and export 
(value added tax and excise tax).         
New edition of the Customs Code  Adopted on 3 December 2004 The Customs Code determines legal, economic and organisational 
bases of customs matters in the Republic of Tajikistan and 
regulates relations in the area of customs, including determination 
of order of transfer of goods and transport means through customs 
border, relations arising in the process of customs clearance and 
control, appeal of acts, activitie s (inactivities) of customs bodies 
and their officials, determinin g customs value and country of 
origin of goods, as well as relations on setting and use of custom 
regimes, setting, introducing, changing and levying customs 
payments.  
 
Copies of adopted laws will be submitted to the Working Party. 
6.  Description of judicial, arbitral or  administrative tribunals or procedures 
Question 8 The response to Question 16 in WT/ACC/TJK/6 indi cates that the Economic Court applies the 
laws of other countries in its cases "if it is ref erred for under the law or international agreement 
of the Republic of Tajikistan."  Would this include the provisions of the WTO after Tajikistan’s accession?  WT/ACC/TJK/11 
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 Answer:  
Upon the accession of Tajikistan to the WTO and ratif ication of all WTO agreements by Majlisi Oli 
of the Republic of Tajikistan, WTO Agreements will  become part of the Legislation of the Republic 
of Tajikistan and, therefore, according to Ar ticle 11 of the Economic Court Procedure Code, 
economic courts will apply provi sions of the WTO Agreements. 
Question 9 Under Tajikistan’s legal system do the provision s of international treaties or agreements like the 
WTO supercede domestic law? 
Answer:
 
According to Article 10 of the Constitution of the Republic of Tajikistan, Ar ticle 7 of the Law "On 
normative legal acts of the Republic of Tajikista n", Article 4 of the Law "On International 
Agreements of the Republic of  Tajikistan", international lega l acts accepted by Tajikistan are 
considered as part of the legal system of the Repub lic.  In case of conflict, norms of international legal 
acts will supersede the laws of Tajikistan. 
Question 10 
WT/ACC/TJK/3 states that "Administrative pr ocedures are regulated in accordance with 
principles of the Code of the Republic of Tajikistan on administrative law violations of 5 December 1985 entered into force on 1 July 1996."   Briefly, please describe the administrative 
procedures applicable if importers or export ers contest the decision of customs or other 
officials.  
Answer:
 
The Code On administrative violations regulates the relations when administrative violations take 
place. Cases of contesting the decisions of custom s, tax and standard bodies are regulated by the 
following laws and normative legal act s of the Republic of Tajikistan: 
-  Chapter 7 of the new Customs Code of the Re public of Tajikistan. In particular, Point 1 of 
Article 46 states that decisions, actions (inaction) of customs agencies or their officials may 
be appealed in customs agencies, prosecutor’s office and/or in court. Filling complaint against 
decision, action (inaction) of customs agency or its officials in customs agencies does not 
eliminate a possibility of contemporaneous or consequent lodge of complaint of analogous 
content to the prosecutor’s office or court. Co mplaint for a decision, action (inaction) of 
customs agency or its officials lodged in cust oms agency prosecutor’s office or a court is 
considered by these agencies. 
- Chapter 11 of the new Tax Code of the Republic of  Tajikistan. In particular, Point 1 of Article 
101 states, that complain on the act of tax inspection, accrued sum of taxes, penalties and interests, and also other decisions of tax bod y can be put in during 30 calendar days, from the 
date of receiving by tax-payer the tax inspection act, notice of accrued sum of taxes, penalties, 
interests and also other decisions or not receiving of decision on complain by the same period. 
In case of default to a period of lodge by valid reason this period  within the limitation period, 
enacted by this Code, can be re-established by superior tax body, authorized by a state body 
or by court and on the chance of applying by complaining person. WT/ACC/TJK/11 
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 - Article 9 of the Law of the Republic of Tajik istan "On certification of goods and services" as 
of 1996 provides for appeal hearing on the activity of bodies on certification of testing laboratories by Central and regional bodies on certification. 
IV.  POLICIES AFFECTING TRADE IN GOODS 1.  Import Regulation (a)  Registration requirements for engaging in importing  Question 11 
Tajikistan has indicated that importers and exporters must obtain a Certificate from the 
Ministry of Economy and Trade attesting that th ey are registered as participants in foreign 
economic activity, and that to get the Certificate th ey must have a registration card as a form of 
application.  The registration must be periodic ally renewed.  In addition, they must have  
Identification Taxpayer Numbers (ITN), which a re granted by the Ministry of State Revenues 
and Taxes.  The process of obtaining the C ertificate is outlined in WT/ACC/TJK/5.   
- Please clarify the nature and purpose of the registration card.  Is it the application for 
Certification, to be submitted with the other information indicated in WT/ACC/TJK/5?  How does an applicant get a registration card ?  Which Ministry issues the registration 
card?  Is there an appliation for the registration card?   
- Are registration cards granted automati cally? On what basis would a request for 
certification as a foreign trade participant be denied? 
- Please describe any similar requirements (i .e., to obtaining a registration card and 
Certificate) in place for domestic pr oducers that do not import or export. 
Answer:
 
This requirement on registration is  no longer applied.  It was eliminated by the Law "On introducing 
changes and amendments to the Law No.3 of the Republic of Tajikista n "On foreign economic 
activity" of 28 February 2004, which was enacted w ithin the framework of preparations for the 
accession of Tajikistan to WTO. 
Question 12 
Tajikistan states that the fee for state registratio n as a foreign trade participant is less for Tajik 
enterprises engaged in production than for other en terprises.  The fee for joint ventures is much 
higher, and depends on the level of invested ca pital.  That would appear to indicate that 
importers other than domestic production fac ilities pay a higher, sometimes strikingly higher 
fee for their registration.  Why does the fee st ructure discriminate in favor of domestic 
production facilities? 
Answer:  
See the answer to Question 11. 
Question 13 
WT/ACC/TJK/5 states that the application fo r registration should include a list of the 
prospective exports and imports.  Why is this necessary?  May the application indicate universal 
coverage?  How precise does the specification have to be?  WT/ACC/TJK/11 
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 Answer:  
See the answer to Question 11. 
Question 14 
WT/ACC/TJK/5 states that "it is not mandatory for foreign companies to open representations 
on the territory of the country to conduct import-e xport transactions."  Would it also be correct 
to say that a firm or individual would not be required to invest in Tajikistan to engage in 
importation or exportation, only to be recognized as a foreign trade participant? 
Answer:  
See the answer to Question 11. 
Question 15 
Concerning how long is the registration card valid , i.e., the "certain period of time" referred to 
in WT/ACC/TJK/3, the response to Question 6 in WT/ACC/TJK/5 does not provide an answer.  Is the Certificate of participant in foreign economic activity valid indefinitely?  If not, what is 
the length of the  "certain period of time" of its validity?  
Answer:
 
See the answer to Question 11. 
(b)  Characteristics of national tariff  
Question 16 Article 6 of the Law of the Republic of Tajikist an on customs tariffs mentions the concept of 
seasonal duties which may be applied for a maximu m of six months. Could further explanations 
and concrete examples be provided with regard to these seasonal duties? 
Answer:
 
According to Article 343 of the new Custom Code the Government of the Republic of Tajikistan is 
authorized to impose seasonal duties as a tool in re gulating external economic activities. In this case, 
customs duties provided by regular customs tariff ar e suspended for the period application of seasonal 
customs duties. Validity of mentioned duties shall not exceed six months per year.  Currently the 
Republic of Tajikistan in foreign trad e regulation applies no seasonal duties. 
Question 17 
Can Tajikistan confirm whether its current applie d tariff schedule is organized based on the HS 
system?  If so, HS 96 or 2002? 
Answer:  
According to the Regulation No. 44 of the Go vernment of the Republic of Tajikistan of 
5 February 2003, "On ratification of an Agreement on single goods no menclature of foreign economic 
activity of EuroAsian Economic Community", the Republic of Tajikistan applies ten digit goods 
nomenclature of foreign economic activity of  EuroAsian Economic Community (EAEC) for WT/ACC/TJK/11 
Page 8  
 
 regulation of foreign economic activities.  The Goods nomenclature of EuroAsian Economic 
Community according to the Agreement of EAEC is de veloped on the base of international classifiers 
– the Harmonized System of Description and Coding of goods of the WCO (HS 2002) and the single Goods nomenclature of CIS countries. 
The current Customs tariff of the Republic of Tajik istan is adopted by the Resolution No. 450 of the 
Government of the Republic of Tajikistan of 25 Oc tober 2003  "On customs tariff of the Republic of 
Tajikistan". The customs tariff of the Republic of Ta jikistan is developed in accordance with the ten 
digit Goods nomenclature of fore ign economic activity of EAEC that complies with the classification 
of the Harmonized system of description and coding of goods of the year 2002 (HS - 2002). 
Question 18 
Has Tajikistan changed its applied rates fr om those notified in WT/ACC/TJK/3 and 
WT/ACC/TJK/5?  If so, when can we expect to receive a new applied tariff schedule?  We look 
forward to seeing it when it is available. 
Answer:
 
The existing Customs tariff of the Republic of Ta jikistan was adopted by the Resolution No. 450 of 
25 October 2003.  Text of the Resolution was subm itted to the WTO Secreteriat and is available in 
document WT/ACC/TJK/3/Add.1. 
(d)  Other duties and charges, specify ing any charges for services rendered 
Question 19 
With reference to WT/ACC/TJK/5 Question 10 , we welcome the information that Tajikistan 
will review the calculation methods for fees for services rendered, some of which are currently 
calculated on an ad valorem  basis. Please keep the Working Party informed of any 
developments.  
Answer:  
According to Item 2 of Article 348 of the new Cu stoms Code of the Republic of Tajikistan which 
entered into force on 1 January 2005: "Customs fe es shall be limited to the cost of the services 
provided and should not provide an indirect protecti on for domestic products or  taxation of imports of 
foreign goods for fiscal purposes".   
Question 20 
With reference to WT/ACC/TJK/6 Questions 35-37,   the cost to be paid for the issuance of a 
licence for a customs broker's activity (500 mi nimum wages) and for a preliminary decision-
making (2 minimum wages) do not seem to be justified.  
Answer:  
According to the new Customs Code of the Republic  of Tajikistan the requirement for licensing of 
customs brokers activities is eliminated. In order to act as a customs broker, according to item 1 of the 
Article 139 of the new Customs Code, domestic lega l entity shall be registered and listed in the 
Register of Customs brokers (Representatives). The terms of registering of customs brokers and the 
list of required documents are stated in Chapter 15 of the new Customs Code of the Republic of 
Tajikistan.  WT/ACC/TJK/11 
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 At the same time under the New Customs Code fee for taking preliminary decisions is no longer 
charged.  
Currently, according to the List of normative and lega l acts to be drafted due to introduction of new 
Customs and Tax Codes, the regulations which will de termine the fee for the issuance of a certificate 
of competence of an expert on customs clearance is  being drafted.  This certificate is required as a 
condition for registration as a customs broker (representative).  
Question 21 
With reference to WT/ACC/TJK/6 Question 46, the fees for the issue of a certificate of origin of 
a good should not be linked to the percentage of the producers' proceeds from the particular transaction, since this cost does not co rrespond to the cost of the service rendered. 
Answer:
 
The order of fee collection for the issuance of a cert ificate of origin of goods will be revised by the 
Republic of Tajikistan. 
Question 22 
WT/ACC/TJK/3 refers to a fee of 0.1 per cent of the producers' proceeds from the particular 
transaction assessed by the Chamber of Commerce for issuance of a certificate of the origin 
mandatory for exportation.  As it is a mandatory requirement of the state, this fee is subject to 
the provisions of Article VIII of the GATT, and must  be related to the cost of services rendered, 
not used as a revenue raiser for the Chamber of Co mmerce.   It should be abolished or revised. 
Answer:  
The existing system of fees for obtaining certif icates of origin of goods will be revised. 
Question 23 WT/ACC/TJK/3 refers to the payment of  "state duty" as a prerequisite for initiating  appeal 
before the economic courts.  Is this a tax or a charge related to the cost of a service provided? 
Answer:
 
According to sub-paragraph 12) of Point 1 of Ar ticle 6 of the new Tax Code of the Republic of 
Tajikistan "state duty" is a national tax. 
Question 24 
Please describe "state duties" and when and ho w they are applied.  Are state duties ever 
necessary for customs documents, a ppliations for import or export licenses, or any other activity 
related to importation or exportation. 
Answer:  
The text of Article 3 of the Law of th e Republic of Tajikistan "On State Duty": 
Article 3. Objects of state duty levy  
State duty is levied: WT/ACC/TJK/11 
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 - for statements of claim, applications (complai nts, appeals) submitted (brought) to the courts 
of the Republic of Tajikistan; 
- for implementation of legally significant actions by law enforcement agencies; - for implementation of notary acts in accordan ce with the Legislation of the Republic of 
Tajikistan; 
- for state registration of acts of civil status in accordance with the Legi slation of the Republic 
of Tajikistan; 
- for review and issuance of documents relating to application for acquiring of citizenship of 
the Republic of Tajikistan or withdrawal from citizenship of the Republic of Tajikistan; 
- for the implementation of other legal significant acts determined by the present Law (See also 
answer to Question 25).  
- State duties are not levied on customs documents , on applications for receiving import or -
export licenses or any other activity rela ted to importation and exportation. 
 
Question 25 
At what rate are "State Duties" applied? Answer:
 
The rates of state duties are determined in accordan ce with Article 4 of the Law of the Republic of 
Tajikistan "On state duty" (available fo r consultation in WT/ACC/TJK/11/Add.1).  
Question 26 
WT/ACC/TJK/3 states that the customs charge for the issue of a licence to establish a customs 
warehouse or a free warehouse  is dependent on the size of the warehouse, not the cost of the 
service of granting the license.  Please explain why. 
Answer:  
This order is no longer applied.  In accordance with the new Customs Code of the Republic of 
Tajikistan requirements for obtaining licences for implementing activities as customs broker, for 
establishing a customs warehouse, for establishing a duty free shop, for establishing a free warehouse, 
for establishing a temporary warehouse and for im plementing an activity as customs carrier are 
eliminated.  
According to Article 17 of the new Customs Code activities of legal persons in the capacity of 
customs carriers, owners of warehouses of temporar y storage, owners of customs warehouses, owners 
of duty free shops and customs brokers (representatives)  are allowed, provided that there are included, 
accordingly: into the Register of customs carriers; Register of owners of temporary storage 
warehouses; Register of owners of customs ware houses; Register of duty free shop owners; or the 
Register of customs brokers (representatives). 
No fees are charged for inclusion into the registers.  Hovewer, according to Point 1 of  Article 384 of 
the new Customs Code, implementation of activities as a customs broker, owner of temporary storage 
warehouse, owner of a customs warehouse, owner of  a free warehouse, owner of a duty free shop and 
a customs carrier conditioned upon provision of a secu rity for customs payments, such as gurantees or 
deposits.  WT/ACC/TJK/11 
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 Question 27 
Article 110 of the Customs Code lists the charges co llected by Customs.  Please provide a list of  
the current level of the charges for each item. 
Answer:  
The following charges are collected according to Article  340 "Customs payments and their types" of 
the new Customs Code: 
- Customs duty (Rates of the customs tariff of the Republic of Tajikistan are available in 
document WT/ACC/TJK/3/Add.1); 
- Excise duty levied for import of goods to the customs territory of the Republic of Tajikistan 
(Rates of excise duty are available in document WT/ACC/TJK/4); 
- Value added tax levied for import of goods to  the customs territory of the Republic of 
Tajikistan (Value added tax is levied at the rate of 20 percent); 
Question 28 
Article 110 of the Customs Code lists the charg es collected by Customs.  Please explain the 
purpose of the charges for: 
- customs collections for the customs regist ration.  What is customs registration? 
- collections for the issuance of the license to the customs agencies and renewal of the license. 
Answer:  
Collection for customs registration means fee le vied by customs bodies for customs clearance for 
imports or exports goods. Fee at the rate of 0.15 percent of the cost of the goods being cleared is 
collected for the customs clearance  as indicated in Item IV.1.(b) of the document WT/ACC/TJK/3.  
Please note, however, that according to the plan of the Government of the Republic of Tajikistan on 
bringing the internal legislation in compliance w ith WTO requirements in the new Customs Code that 
entered into force on 1 January 2005, it is provides:  "customs fees shall be limited in their size by 
approximate cost of the services rendered and sha ll not provide indirect protection for domestic goods 
or taxation of imports of fore ign goods for fiscal purposes".  
Question 29 Please list any other taxes or charges applied by th e Government or by an enterprise acting on 
behalf of the Government that may be applie d to imports or exports, or to the act of 
importation or exportation, e.g., acti vity licensing fees, stamp taxes, etc.  
Answer:
 
In accordance with the Article 340 following charges are related to customs payments: 
-  Customs duty; 
-  Value added tax levied for import of goods to  the customs territory of the Republic of  
Tajikistan; 
-  Excise duty levied for import of goods to the customs territory of the Republic of Tajikistan;  
In accordance with Article 347 the following customs fees are charged: WT/ACC/TJK/11 
Page 12  
 
 1)  fee for customs clearance; 
2)  fee for customs escort; 3)  fees for storage of goods in the warehouses of customs bodies; 4)  fee for ussuance of qualification certificate of specialist on customs clearance. 
Currently, the Tajik government is conducting work  on determining amounts of fees indicated in 
Article 347 of the Customs Code.  
No other taxes and charges are applied to imports and exports except those listed above and in the 
answer to Question 27.  
(e)  Quantitative import restrictions, includi ng prohibitions, quotas and licensing systems 
Question 30 
With reference to WT/ACC/TJK/5 Question 13, we  take note of Tajikistan’s explanation 
regarding the quantitative restrictions currently imposed on alcohol, which seem to apply to 
both domestic and imported pr oducts. However, further deta iled information would still be 
required.  Do the quotas concern duty free or reduced duty contingents?  
Answer:
 
The quotas do not relate to exemption from payment of duties nor reduced duty contingents. 
Question 31 
Tajikistan has acknowledged that it has quantitat ive restrictions on the importation of tobacco 
and alcohol products, and has stated in response to questions that it does not intend to remove 
these restrictions.  Tajikistan has justified the in troduction of quotas on imports of alcohol and 
tobacco products as measures "necessary to protect  human, animal or plant life or health", i.e., 
Article XX (b) of the GATT.  Tajikistan has also indicated that there are similar restrictions in 
place on domestic production of these items.   
We need more detailed information on these quan titative restrictions, e.g., on what specific 
alcohol and tobacco products are such restrictio ns applied?  Please provide specific HS codes 
and product descriptions.   Please also provide a co py of the appropriate Tajik law or regulation 
establishing such quantitative restrictions. 
Answer:  
Codes of Goods Nomenclature of FEA (HS) on al cohol and tobacco products were provided in 
answer to Question 42 of WT/ACC/TJK/6. 
Quantitative restrictions on alcohol and tobacco products are fixed based on: -  Resolution of the Government of the Republic  of Tajikistan No. 453 as of 27 October 1999 оn 
"The Order of issuance of quotas on import a nd export of tobacco pr oducts" and on "The 
Order of avowal of imports and expor t of alcohol and tobacco products"; 
- Resolution of the Government of the Repub lic of Tajikistan No. 131 as of 7 April 1999 оn 
"Regulation on the order of fixing the quotas on export, import and purchases of ethyl alcohol 
and alcohol products" and on "Regulation of  the order of declaration of volumes of 
production and turnover of ethyl alcohol and alcohol products".  WT/ACC/TJK/11 
 Page 13 
 
 
 In accordance with the Law of the Republic of Tajik istan "On licensing of certain types of activity" as 
of 17 May 2004 activity in the sphere of produc tion and turnover of ethyl alcohol, alcohol and 
alcohol-containing products, as well as production of  tobacco products are subject to licensing. 
Article 4 of the Law of the Republic of Tajikistan "On state regulation of production of ethyl alcohol 
and alcohol products" introduced quotas on the vo lume of export and import of ethyl alcohol. 
"Article 4.  Order of state regulation of  production and turnover of ethyl alcohol 
State regulation of production and turnover of ethyl alcohol provides for: - Licensing of activities on production and turnover of ethyl alcohol; 
- Establishing quotas on the volume of export,  import and purchase of ethyl alcohol; 
- Ban on retail sales of ethyl alcohol; 
- Regulation of factory prices for ethyl alcohol produced from food and non-food raw 
materials; 
- Establishing state standards, technical conditi ons, norms and rules in the field of production 
and turnover of ethyl alcohol; 
- Conducting state control over the quality of ethyl alcohol. 
Order of state regulation of produc tion and turnover of ethyl alcohol is determined by the Government 
of the Republic of Tajikistan in accordance with the present Law." 
Copies of the above mentioned acts were submitted to the Working Party following submission of the 
Memorandum on Foreign Trade Regime of Tajikistan. 
Question 32 
Please provide information on the size of  the quotas applied and how these quotas are 
determined. What are the volumes of such rest rictions for both imports and domestic 
production? What are the in-quota duties on imports of alcohol and tobacco that fall under 
these restrictions?  
Answer:
 
The Government of the Republic of Tajikistan annua lly establishes the size of applied quotas  It 
should be noted that in the Republic of Tajikista n single rate of duties for imported alcohol and 
tobacco products are applied (provided in WT/A CC/TJK/3/Add/1) i.e. these are not tariff quotas. 
These quotas are determined based on volumes of  alcohol and tobacco products consumption, 
production capacities of plants (enterprises) produ cing alcohol and tobacco products and declared 
volumes of production of these goods.  
Question 33 
Please describe how the quotas are administered.  Are licenses used? 
Answer:  
The quotas are administrated by a body authorised by the Government of the Republic of Tajikistan 
for licensing of this products: State Unitary Enterprise "Khurokvory" under the Ministry of Agriculture of the Republic of Tajikistan.  Quotas are distributed on the basis of applications from 
interested enterprises and importers. WT/ACC/TJK/11 
Page 14  
 
 Question 34 
Please indicate how these quotas protect human, animal, or plant safety, health, or life. 
Answer:
 
These quotas are imposed on the basis of age structure of population in order to protect health of the 
growing generation (teenagers under 18 years make 52 per cent of the population) and social moral 
and cultural values of population (99 per cent of the population profess Islam).  
Question 35 
Are there any other requirements applied on imports of these products? 
Answer:  
No other requirements, except licensing, quota a nd certification, are applied on imports of these 
products. 
Question 36  
Concerning domestic production of alcohol a nd tobacco products:  WT/ACC/TJK/6 states that 
Hurokvori Corporation of Food Industry, Hort iculture and Viticulture issues the licenses that 
administer the quotas for imports of  alcohol and tobacco products. 
a) Does Hurokvori also produce alcohol and tobacco products? 
b) Is Hurokvori a state owned firm? Are there any other producers of alcohol or tobacco 
products in Tajikistan? 
Answer:  
a)  No. State Owned Unitary Enterprise (SUE) "Khurokvory" does not produce alcohol and 
tobacco products. 
b) Yes. (SUE) "Khurokvory" is a state owned enterprise. All the ente rprises in Tajikistan 
producing alcohol and tobacco products are privately owned.  
Question 37 
Please describe the domestic restrictions applie d to the production of alcohol and tobacco 
products, and how these restrictions  are developed and enforced.   
Answer:  
Restrictions applied to alcohol and tobacco produc ts cover production, sales, export and import of 
these products. Accordingly, licensing and quota me asures are also applied to domestic production 
and sales of these products.  
Question 38 
Please provide data on the volume and value of  domestic production and imports over a recent 
representative period.  WT/ACC/TJK/11 
 Page 15 
 
 
 Answer:  
Production of alcohol for the year 2003 amounted to 263 thousand decalitre and for the year 2004, 
272 thousand decalitre. In total, in 2003 enterprises of the Republic of Tajikistan produced alcohol to 
the amount of 14.3 million somoni and in 2004 to th e amount of 18.8 million somoni. Imports of this 
product in 2003 amounted to -  US$ 39 thousand and in 2004 – US$ 690.4 thousand.  
Production of tobacco in 2003 amounted to 467 million smoking units and in 2004, 449 million 
smoking units. In total, in 2003 enterprises of th e Republic of Tajikistan produced tobacco to the 
amount of 7.1 million somoni and in 2004, 7.3 m illion somoni. Imports of this product in 2003 
amounted to US$ 733.6  thousand and for the 2004 US$ 765.8 thousand. 
Question 39 
Takjikistan has indicated that it has quantiati ve restrictions on ferrous and nonferrous scrap 
and on precious stones and metals.  We remain interested in a description of the nature and scope of the import restrictions on these produc ts.  What precisely, is covered?  How are these 
requirements administered? 
Answer:
 
Quantitative restrictions on wastes and industrial sc rap of non-ferrous and ferrous metal, precious 
stones and metals are applied to their exports only.  
Imports of these products are carried out without any restrictions and licences.  
Question 40 
Please provide an update on the measures Tajiki stan is taking to harmonize Government 
Decrees Nos. 357 and 88 (the authority fo r the requirements) with WTO requirements? 
Answer:  
Currently the new Regulation "On the order of expor t and import of precious metals and stones" is 
being developed where WTO require ments will be taken into account. 
Question 41 
WT/ACC/TJK/3 states that there are a number of other permits required for importation, e.g., 
for pharmceutials, fertilizers, live plants, and "r adio-electronic facilities and high frequency 
devices".  WT/ACC/TJK/3 also states that a Governmental Decision is necessary to import or to export, inter alia, nuclear materials, explosives, and cryptographic divices.   
These requirements meet the definition of "import license" in Article 1 of the WTO Agreement 
on Import Licensing Procedures.  Tajikistan sh ould provide information on these requirements. 
Answer:
 
Information on the procedures of obtaining licenses is provided below under item (f). WT/ACC/TJK/11 
Page 16  
 
 (f)  Import licensing procedures 
Question 42 Tajikistan has acknowledged licensing requirement s for the importation of alcohol and tobacco 
products, and for narcotics and other drugs.  We note that WT/ACC/TJK/3  identifies 
additional products with permits required for im portation, e.g., for pharmaceuticals, fertilizers, 
live plants, and "radio-electronic facilities and hi gh frequency devices," that meet the definition 
of "import license" in Article 1 of the WTO Agreement on Import Licensing Procedures.  
We have practically no information on th e following  aspects of these requirements: 
a) How are these requirements administered?  How long does it take to get the required 
permits?  
b) What ministries or other agents of the Ta jik Government are involved in administering 
these requirements? 
c) Are activity licenses necessary, i.e., does th e importer have to have a personal license to 
trade in these goods prior to requesting an im port license?  Are the number of traders 
restricted?  
We request that this information be provide d for all import requirements that meet the 
definition of import licenses under the WTO Agreement. 
Answer:
 
a)  There are no quantitative restrictions and ba ns applied for import of pharmaceutical products, 
but according to the Law of the Republic of Tajikistan "On medicine and pharmaceutical 
activity’ and the Resolution of the Government  No. 245 "On approving of a Provision on the 
order of licensing of pharmaceutical ativity in the Republic of Tajikistan, the Order of import 
and export of medicine and medical goods" of 5 June 2002, a license issued by the State Center of Medicine Tests is required for impor t of medicines and medical products into the 
Republic of Tajikistan. The purpose of licence is  state regulation, revelation and banning of 
penetration of poor quality and counterfeited me dicines and medical products to the Tajik 
market. 
According to Article 20 of the Law of the Republic of Tajikistan "On medicine and 
pharmaceutical activity" No. 39, of 6 August 2001, production, sales and application of 
medicine and medical goods on the territory of  the Republic of Tajikistan are implemented 
after their state registration according to the order determined by the Ministry of Health of the 
Republic of Tajikistan.  
According to Point 7 of  the Order of import and export of medicine and medical goods to the 
Republic of Tajikistan No. 245 of 5 June 2002, for obtaining permission for import and export 
of medicines, medical goods and medical materials applicant should submit certificate of quality of medicine and medical goods, sal es contract or contract and bills. 
Time required for licence issue for import depe nds on the type of medicines and medical 
goods, availability of above mentioned documents and takes 1 to 25 working days. 
The issue of import of radio-electronic facilities (REF) and high-frequency devices (HFD) 
into the Republic of Tajikistan is regulated by Provision on the order of development, 
production, projection, construction (instalation) , procurement, operation in the territory of 
the Republic of Tajikistan and import of ra dio-electronic facilities and high-frequency 
devices, aproved by the Regulation No.  371 of Council of Ministers of the Republic of 
Tajikistan of 1 August 1994.     WT/ACC/TJK/11 
 Page 17 
 
 
 Quantitative restrictions or quatas on the import of these products are not established by the 
above mentioned Regulation.  
However, Item 4 of this Regulation determin es certain restrictions on imports into the 
Republic of Tajikistan of REF and HFD, accord ing to which only imports of REF, operative 
on periodicity lower than 3000 GigaHertz (irr espective of capacity and function) and HFD, 
operative on periodicity higher than 12 killohertz a nd lower than 3000 GigaHertz are allowed.   
This restriction also includes the aggregate of all professionally prepared details (assembly), if details could be collected in radioelectronic facility  without a tool or with help of the simplest 
tools or tools supplied jointly with the details. 
Item 9 of this Regulation determines that list of REF and HFD, which do not require 
permission for purchase and import into the territory of the Republic of Tajikistan, is 
established and published by State Inspection of Communication of the Ministry of Communication of the Republic of Tajikistan.  
Currently, legislation of the Republic of Ta jikistan does not provide for time required for 
obtaining the above mentioned licences. Acco rding to the practice of under the State 
Inspection of Communication of the Ministry of Communication of the Republic of Tajikistan 
issuance of licences does not require much time and if necessary could be issued within one 
or two days. 
The above requirements are administered by aut horization of the Government of the Republic 
of Tajikistan and the SIC of the Ministry of Communication of the Republic of Tajikistan.  
Issues of imports of chemical agents and bi ological preparations into the Republic of 
Tajikistan are regulated by the Law of the Republic of Tajikistan No. 90 "On ecological 
examination" of 22 April 2003 and Regulati on of the Government of the Republic of 
Tajikistan No. 299 "On approval of regulation of chemical security of the Republic of 
Tajikistan" of 3 July 2003.  
The following points of the "Regulation on Commission of chemical security of the Republic 
of Tajikistan" specify: 
- Point 9: "chemical agents and biological preparations imported or exported through 
state border of the Republic of Tajikistan should be accompanied with a certificate of conformity issued by producer". 
- Point 10: "enterprises, agencies and organisations manufacturing or supplying 
chemical agents and biological preparati ons to the Republic of Tajikistan must 
guarantee output and supply of these products  in accordance with existing normative 
and technical documentations"; 
- Point 11: "chemical agents, biological prep arations, plant growth stimulators, mineral 
fertilizers, other agents and preparations, fi rst used in the Republic of Tajikistan or 
imported to the Republic of Tajikistan should in due order pass state tests in the 
laboratory (field) on biological, toxicol ogical, ecological assessment and upon getting 
positive results shall be registered at the Commission". 
Permissions are issued within 1 month period. 
b) Depending on the type of the goods being imported, the following bodies are involved in 
administering these requirements: Ministry of Hea lth of the Republic of Tajikistan, Ministry 
of Communication of the Republic of Tajikistan, Ministry of Agriculture of the Republic of 
Tajikistan, Ministry of Industry of the Republic  of Tajikistan, Committee of Nature Protection 
of the Republic of Tajikistan. WT/ACC/TJK/11 
Page 18  
 
 c) According to the Law of the Republic of Tajikistan "On licensing of certain types of 
activities" of 17 May 2004, licence is required for engaging in pharmaceutical activity (making and manufacturing of medicine and cosmetic means, manufacturing of medical 
goods and equipment, trade in medicine and medical equipment, manufacturing of medical 
prophylactic nutrition).  
However, an importer of medicine and medical  goods should not necessarily have to obtain a 
license for engaging in pharmaceutical activity. Th ere are no restrictions in number of persons 
involved in pharmacetical activity.  
Upon gaining permission for importation of REF and HFD, license to trade is not required. 
There are no restrictions in number of pers ons involved in trade in REF and HFD.  
No activity license is required for obtaining a permission to import fertilisers and live plants.  
Question 43 
We are also lacking such information on the other acknowledged restrictions, i.e., on precious 
metals and stones and on scrap metal, and ask for Tajikistan to provide it, both for import and 
export requirements. 
Answer:
 
According to Article 17 of the Law of the Republic  of Tajikistan on Licensing of certain types of 
activities – an activity related to the turnover of  precious metals and stones, as well as provision, 
processing and sales of ferrous and non-ferrous scrap is subject to licensing.  
No import license on mentioned goods is required. For exports of these goods a license is required: 
- for scrap metal the license is issued by th e Ministry of Industry of the Republic of 
Tajikistan; 
- for precious stones and metals – by the Ministry of Finance of the Republic of 
Tajikistan. 
Question 44 
Tajikistan states "at present, there are neith er Government-mandated quantitative restrictions 
for export of goods, nor any bans".   
a) Does Tajikistan plan to introduce any su ch restrictions either before or upon accession?  
If so, please describe the nature of such restri ctions and what products they apply to.  
b) Please also provide a copy of Tajikistan’s  Law on Foreign Economic Activities and the 
Law on State Regulation of Foreign Trade Activities.  
Answer:  
a) Tajikistan does not plan to introduce quantita tive restrictions nor bans for export of goods. 
b) Law on Foreign Economic Activities and the Law on State Regulation of Foreign Trade 
Activities are available for consultation in  WT/ACC/TJK/11/Add.1.  WT/ACC/TJK/11 
 Page 19 
 
 
 (g) Other border measures 
Question 45 With reference to WT/ACC/TJK/5 Question 17, please provide further information on 
Tajikistan’s intentions with regard to a "agreed  transitional period" concerning the mandatory 
sale of specified commodities through the commodity exchange. 
Answer:
 
Requirement for mandatory sale of specified commodities through the commodity exchange is 
applied only to export of goods, produced in Tajik istan. This measure does not imply quantitative 
restrictions or bans on exports or sales in domest ic market. Therefore, this requirement does not 
restrict access to Tajik market since it is not applied on imports. 
(h)  Customs valuation Question 46 According to Article 12 of the Law of the Repub lic of Tajikistan on Customs Tariffs (14 May 
1999, No. 744) the valuation system "is based upon the general principles of customs valuation, adopted in international practice". In order to  comply with the WTO Agreement on Customs 
Valuation (CVA) the valuation system should, at least at the moment of accession, be formally 
based on that Agreement. 
Answer:
 
The Law on Customs Tariff of the Republic of Tajikis tan as of 14 May 1999 is abrogated due to entry 
into force of the new Customs Code of the Repub lic of Tajikistan starting from 1 January 2005. The 
system and methods of customs valuation of go ods under the new Customs Code are based on WTO 
Customs Valuation Agreement on  (the new Custom s Code of the Republic of Tajikistan will be 
submitted to the WTO Secretariat once it  is  translated into English). 
Question 47 
The full content of the CVA, including the Interp retative Notes, should be implemented in the 
legislation of Tajikistan. As an example, the Law on Customs Tariffs does not seem to 
implement these Interpretative Notes. Could the provision by which the Interpretative Notes of 
the CVA have been implemented in national legislation be provided to the Working Party. 
Answer:  
Existing system of customs valuation, establishe d under the Chapter 42 of the new Customs Code 
fully complies with the requirements of the provisi ons of the WTO Agreement on Customs Valuation.  
Please also note that, currently, acco rding to the List of normative and legal acts to be drafted due to 
introduction of new Customs and Tax Codes, ne w regulation on implementation of the Customs 
Valuation provisions of the Code ar e being developed.  This regulation will incorporate the text of the 
Interpretative Notes.  
Question 48 
In order to verify that Article 11 of the CVA providing the right of appeal is implemented 
(article 16 point 4 of the Law on Customs Tariffs : "If a declarant does not agree to the decision WT/ACC/TJK/11 
Page 20  
 
 taken by Customs Authority of the Republic of Tajikistan in respect of estimating customs value 
of goods, this decision may be appealed in accordance with procedure, established by the 
Customs Code of the Republic of Tajikistan."), it is necessary that the articles of the Customs 
Code describing the appeals procedure are transm itted.  These articles are not included in the 
communicated text. 
Answer:
 
Chapter 7 of the new Customs Code  which deals with: "appealing deci sions, actions (inaction) of the 
customs Authority and Customs" ensures right s for appeal required under Article 11 of WTO 
Agreement on Customs Valuation.   
Question 49 
Tajikistan has stated that its customs valuation regime, as outlined in the Customs Code and 
Customs Tariff Law are largely consistent with WTO. 
Our review of these documents, supplied by Taji kistan in WT/ACC/TJK/6/Add.1, finds that the 
differences with the WTO Agreement on Cu stoms Valuation are not "minor".   
We found, in contrast that many of  the pr ovisions of the WTO Valuation Agreement are not 
clearly or fully implemented, and we would like  to note this for the attention of the Tajik 
delegation as they move towards developing am endments to their current legislation.   
Tajikistan has stated that it is currently developing a proposed new Customs Code and 
regulations to address some of these issues.  We urge Tajikistan to incorporate all the concepts 
from the WTO Customs Valuation  Agreement a nd the Interpretative Notes, including the 
relevant terminology, in this new legislation, and we await with anticipation an opportunity to 
review the new legislation. 
Answer:  
Starting from 1 January 2005 the new Customs Code of the Republic of Tajikistan is in effect. 
Chapter 42 of the Code "On specification of cu stoms value of goods" was developed based on the 
provisions of the WTO Agreement On customs valu ation of goods and Revised Kyoto Convention on 
simplification and harmonization of customs procedures.  (Text of Chapter 42 of the Code will be 
submitted once translated). 
Question 50 
The Law on Customs Tariff does not always use  the technical terminology of the WTO 
Valuation Agreement.  (e.g., transaction value, price actually paid or payable, sold for export to 
the country of import, at or about the same  time, greatest aggregate quantity) and uses 
terminology that does not appear in the Agreement  (e.g., world market prices, estimated value, 
interdependent persons, transaction price).  Wh ile this could be a translation error, we are 
concerned that terms of articles with specif ic meanings are not being accomodated in 
Tajikistan’s laws.  
Answer:  
The Law on Customs Tariff was revoked by the Law No. 66 of the Republic of Tajikistan as of 
9 December 2004.  Chapter 42 of the Customs Code  uses the terms of WTO Valuation Agreement, 
including: transaction value; price actually paid or pa yable; sold for export to Tajikistan; at or about 
the same time with the goods being valued or no earlier than 90 calendar days prior to import of 
valued goods; and the greatest aggregate quantity.  WT/ACC/TJK/11 
 Page 21 
 
 
 Question 51 
The Law on Customs Tariff does not include the pr ovisions of Article 1.2 of the WTO Valuation 
Agreement which apply to related part y transactions, a major deficiency. 
- In WT/ACC/TJK/5, it is stated that sales between related persons are subject to special 
provisions and the fact of inter-company pr ices is considered sufficient grounds for 
regarding the respective prices as being influen ced.  This is contrary to the provisions of 
Article 1.2(a) of the WTO Agreement, specifically that "the fact that the buyer and the seller are related … shall not in itself be gr ounds for regarding the transaction value as 
unacceptable."   
- Article 1.2(b) addresses the circumstances of sa le tests and test values that are used in a 
related party transaction.  Tajikistan does no t appear to have included these tests in its 
legislation.  
Answer:
 
The Law "On customs tariffs" of the Republic of Tajikistan is no longer in force. According to Item 6 
of Article 355 of the new Customs Code of the Republic  of Tajikistan, the fact of interdependence of 
the participants of transaction is not sufficien t evidence to consider the transaction value as 
unacceptable. In this case the customs body should in spect the conditions related to the transaction, 
and its value may be used for determination of cu stoms value of goods, if interdependence has not 
influenced the transaction value.  
In addition, items 8 and 9 of Article 355 of th e Customs Code fully reflect the provisions of 
Article 1.2 (b) of the WTO Valuation Agreement regarding the conditions of sales tests and test 
values that are used in examination of transac tion values between interdependent parties to 
transaction. 
Question 52 
The provision contained in Article 5.1(a) of the WTO Agreement specifying "at or about the 
time of the importation of the goods being valued"  is not synonymous with the terminology used 
by Tajikistan, i.e., "no later than 90 dates from the import of valued goods".  
Answer:  
Extract from Article 358 of the new Customs Code: 2. In applying deduction value method  the unit price of goods by which valued identical or 
similar goods are sold in largest aggregate quan tity together with import of valued goods to 
persons independent from salesman shall be used  as the basis for determining the customs 
value of the goods. 
3. In this case sales should be implemented si multaneously with import of valued goods, but in 
absence of sales within this term – to the ear liest date after the im portation of valued goods, 
but no later than 90 calendar days from the moment of import of the valued goods." 
Question 53 
It is unclear whether the publication requirements set forth under Article 12 of the WTO 
Valuation Agreement are fully met.  Could Tajiki stan provide clarification?  In particular, 
could Tajikistan clarify the meaning of the following sentence from Annex 4 of WT/ACC/TJK/11 
Page 22  
 
 WT/ACC/TJK/3 :  "General regulatory acts of th e customs body of the Republic of Tajikistan 
enter into force after 30 days of their publicatio n by this body, except for cases when these acts 
set up more favorable rules than those in effect or if legislative acts of th e Republic of Tajikistan 
oblige the customs body to enforce customs regulatory acts in a shorter time". 
Answer:
 
According to the Regulation of the Government of the Republic of Tajikistan No. 546 as of 
5 October 2001 departmental normative legal acts are published (except acts containing state or any other secret potected by law) in open official publications and come into force upon a condition of their publication in these editions. This requirement  also applies to normative acts of the customs 
body on customs valuation. (see also answer to Question 5). 
Question 54 It also does not appear that Article 13 of  the WTO Valuation Agreement is properly 
incorporated.  In particular, it is not clear wh ether the declarant has the right to have the goods 
released upon the deposit of sufficient guarantee as required by Article 13 of the WTO Agreement.  Tajikistan's response in Annex 4 of WT/ACC/TJK/3 states only that the declarant 
has the right to request the declared goods for use on payment of security.  Could Tajikistan 
provide clarification? 
Answer:
 
According to Item 2 of Article 364 of the new Custom s Code declarant, if the final determination is 
postponed due to the necessity in adjusting of declar ed customs valuation, has the right to receive 
declared goods on condition of provision of a seciruty on payment of customs duties and taxes in 
accordance with customs value of goods , determined by a customs body.  
Question 55 
Article 14 of the Customs Valuation Agreement requires that the Interpretative Notes to the 
Agreement should be fully incorporated in law.  They do not appear in either the Customs Code 
or the Customs Tariff Law.  We understand that this will soon be accomplished.  We would 
appreciate an update on progress. 
Answer:  
Instructions on customs valuation will be de veloped and submitted to the Working Party. 
Question 56 
While Tajikistan states that minimum import val ues or reference prices are not used for the 
purposes of customs valuation, there is no prohibition of their use, as required by the WTO 
Agreement. 
Answer:  
Article 360 of the new Customs Code includes all ba ns indicated in Article 7 of the WTO Agreement 
on customs valuation, including prohibition on applying minimum and reference prices for customs 
valuation purposes.   WT/ACC/TJK/11 
 Page 23 
 
 
 Question 57 
We have additional observations on the Law on Customs Tariff and the Customs Code as they 
relate to the provisions of the WTO Agreement on Customs Valuation: 
Could Tajikistan confirm that the use of the words "depending on a seller" are intended to 
mean "to persons who are not related to the pers ons from whom they buy such goods..." as set 
forth in under Article 5.1(a) of the WTO Agreement? 
Answer:  
The Provisions of Article 5.1(a) of WTO Valuatio n Agreement relating to "persons that are not 
interdependent with persons from whom they purch ase such goods…" are reflected in Article 358.2 of 
the new Customs Code. 
Question 58 We note that Tajikistan states that in acco rdance with Article 5.2 of the WTO Valuation 
Agreement, provision is made for appraisement us ing super deductive value.  Could Tajikistan 
verify that the provision in its legislation is co nsistent with Article 5.2 which states the following: 
"If neither the imported goods nor identical nor similar imported goods are sold in the 
country of importation in the condition as im ported, then if the importer so requests, the 
customs value shall be based on the unit price at which the imported goods, after further processing, are sold in the greatest aggregat e quantity to persons in the country of 
importation who are not related to the persons from whom they buy such goods, due allowance being made for the value added by such processing and the deductions provided for in paragraph 1(a) of this Article. " 
Answer:
 
Article 358 of the new Customs Code, see below, fully  reflects the provisions provided for in Article 
5.2 of the WTO Valuation Aggreement: 
 Article 358  
Method of determining customs value on the basis of cost deduction  
1. Determining the customs value of a good by method of valuation on the basis of cost 
deduction is effected in case if valued iden tical and similar goods will be sold primarily 
without changing initial state.  
2. In applying method of cost deduction as basis for determining customs value of good, price of 
one unit for which identical or similar goods be ing valued are sold in largest aggregate 
quantity at the same time with import of valu ed goods to persons not interdependent with 
persons from whom they buy such goods. 
3. With that, sale of goods should be conducted at the same time with import of goods being 
valued, and if no sales during this period – for the nearest date to the import of valued goods, 
but no later than 90 calendar days from the moment of import of goods being valued.  
4. From the unit price of good the following are deducted: WT/ACC/TJK/11 
Page 24  
 
 a)  commissions paid or agreed to be paid , or premiums charged for deriving a profit and 
covering total expenses in connection with  sale of imported goods of the same class 
and type in the Repub lic of Tajikistan; 
b) amount of import duties, taxes and other obligatory payments to the budget, payable 
in the Republic of Tajikistan in connecti on with import and (or) sale of goods on the 
territory of the Republic of Tajikistan; 
c) expenses paid out in the Republic of Tajik istan for transportation, insurance, loading 
and unloading operations, implemented in the te rritory of the Republic of Tajikistan.  
5. Goods of same class and type imply goods th at relate to a group or category of goods, 
produced by a certain branch of industry, and include identical and similar goods, but are not 
limited with them. 
6. In the absense of cases of sale of valued iden tical or similar goods in the same condition in 
which they were imported, upon the request of the declarant, a unit price of good being processed, with deduction of value added cost a nd following provisions of Parts 2-4 of this 
Article may be applied. 
Question 59 Article 15 of the Customs Tariff Law , which deals with what happens if there is a dispute, does 
not clearly specify that an importer has the ri ght to have the goods released upon the payment 
of sufficient guarantee (i.e., a surety bond, not simply paying the higher level of the duty).   
Answer:
 
See the answer to Question 54. Question 60 Clarification is needed regarding the "certification" process set forth in Articles 15 and 16. 
Answer:
 
The Law on Customs Tariff of the Republic of Tajikist an is no longer in force.  See also answer to 
Question 54 
Question 61 It appears that Articles 15 and 16 may be an a ttempt to incorporate  Decision 6.1 of the WTO 
Committee on Customs Valuation.  If so, these pr ovisions should adhere to the wording of that 
decision more closely. 
Answer:
 
See answers to Questions 54 and 60. Question 62 Reference is made in Article 4 to the appeal procedures established by the Customs Code of the 
Republic of Tajikistan.  Chapter 52, Article 387 of  Annex 1 of that law provides for the right  to appeal a decision to the customs agency of the Republic of Tajikistan.   WT/ACC/TJK/11 
 Page 25 
 
 
 - Are there additional legal provisions which covers the right to appeal to a judicial 
authority? 
- The response to Question 18 of WT/ACC/TJK/5 states that  the provisions of Chapters 
56-58 of the Customs Code deal with appeals from Customs Decisions.  Those Chapters do not appear in the text of the Cu stoms Code provided by Tajikistan in 
WT/ACC/TJK/6/Add.1.  Please clarify. 
Answer: 
 
Chapter 7 of the new Customs Code provides for the possibility of both administrative and legal 
appeals of decisions of the Customs Body.  See also answer to Question 10. 
Question 63 
The addition for license fees in Article 19 does not include the requirement that the fees must be 
related to the imported goods. 
Answer:  
According to Point 2, Article 355 of the new Cu stoms Code of the Republic of Tajikistan in 
determining the customs value of a good at transac tion price with imported goods, price of transaction 
includes the following expenses, if they were not included earlier: 
1) expenses for delivery of goods to airport, port or other place of import of a good to the 
customs territory of the Republic of Tajikistan; 
- transportation cost; 
- expenses on loading, unloading, overloading and transshipment of goods; 
2)  insurance cost; 
3)  expenses beared by a purchaser; 
- commission and broker fees, except for commissions on purchase of goods; 
- cost of containers or other reusable tare , if in accordance with Goods Nomenclature of 
FEA they are considered one with goods being valued; 
- cost of packing, including cost of  packing materials and packing works; 
4) corresponding part of cost of the following goods (works, services) that was directly or 
indirectly given to seller by a purchaser for fr ee or on discounted price for using in production 
or sale for import of valued goods: 
- raw material, materials, details, semi-manuf actured goods and other component products 
that are elements of valued goods; 
- tools, stamps, forms and other similar ite ms used for production of the valued goods; 
- materials used for production of the valued goods (oil, fuel and other); 
- engineering and development works, design,  setting, sketches and drawings done outside 
the territory of the Republic of Tajikistan and directly necessary for production of the 
valued goods; 
5) royalties and fees for license issue related to th e valued goods payable directly or indirectly 
by purchaser as a condition for sale of valued goods, if such royalties and fees are not 
included into the price, actually paid or payable; WT/ACC/TJK/11 
Page 26  
 
 6) value of a part of direct or indirect profit of seller from any further resale, transfer or use of 
valued goods. 
Question 64 
The deductive value method outlined in Article 19 does not provide for deducting either the 
commissions usually paid or agreed  to be paid or the additions usually made for profit and 
general expenses as specified in Article 5 of the WTO Customs Valuation Agreement. 
Answer:
 
Item 4, Article 358 of the new Customs Code provi des that in determining the value of good on the 
basis of deductive value method, from the price of a unit the following are deducted: "commissions, 
paid or agreed to be paid, or premiums charged fo r deriving profit or coveri ng total expenses related 
to sale of imported goods of the same class and type in the Republic of Tajikistan."   
Question 65 
Some of the prohibited methods listed in Article 7 of the WTO Customs Valuation Agreement 
are not incorporated (most notably, minimum cust oms values and arbitrary or fictitious values). 
Answer:  
See answer to Question 56. 
(j)  Pre-shipment inspection 
Question 66 WT/ACC/TJK/3 states that "some measures on introduction of the mechanism of pre-shipment 
inspection in foreign trade are being ta ken."  Please update this information. 
Answer:
 
Currently, a draft Law of the Republic of Tajikistan On amendments in the Law of the Republic of 
Tajikistan On foreign economic activity in the Repub lic of Tajikistan, is be ing developed. The draft 
law will contain a new Article that provides for the possibilty for introduction of the preshipment 
inspection.  
(k)  Application of internal taxes on imports 
Value Added Tax:  
Question 67   Tajikistan "zero rates" exported goods  "excep t for the supply of goods (works and services) to 
the states applying the VAT on goods (works and services) exported to the Republic of 
Tajikistan."   
Does Tajikistan apply VAT to imports of goods from such countries?  Are imports from any 
country exempted from VAT?  If so, this is no t consistent with MFN treatment, and we seek 
clarification from Tajikistan as to how it intends to address this issue.  WT/ACC/TJK/11 
 Page 27 
 
 
 Answer:  
According to the provisions of the new Tax C ode VAT is equally app lied on imports from all 
countries on MFN basis with no exceptions.  
Question 68 
What specific products are exempted from VAT application?  Do these exemptions apply to 
imports as well as to domestic goods?   
Answer:  
According to Article 211 of the new Tax Code th e following supply of goods (excluding export of 
goods), and services are exempted from VAT: 
(i)  sale, transfer or rent of real estate, except: 
- sale or transfer of hotel accomodation or housing for holiday-makers; 
- sale or transfer of newly constructed living quarters, except the cases when premises 
were used as residential at least for the duration of 2 years; 
(ii) providing financial services (in financial lease (leasing) in accordance with Article 33 of this 
Code exemption is provided exceptionally for in terests and does not cover amounts payable in 
favour of leasing-giver or leasing-obtainer on account of cost repayment of the subject of 
financial lease (leasing) (principal debt); 
(iii)  supply of national and (or) foreign curre ncy (except for numismatic purposes), as well as 
securities; 
(iv) providing religious and ritual services by religious organizations; 
(v) providing medical services, except for cosmetic services; 
(vi) providing services in the sphere of:   
 - preschool training and education; 
 - general basic and genera l intermediate education; 
 - elementary, intermediate, higher prof essional education, graduate professional 
education; 
 - additional and special education. 
Types of activity provided for in Points 5 and 6 of this Part are liable to VAT 
exemption only if they are implemented by persons having appropriate state licenses (permissions) for the right to engage in these types of activity, issued in order set by 
normative legal acts of the Republic of Tajikistan; 
(vii) supply of goods, implementation of work s and providing services by way of humanitarian 
aid;  
(viii) supply of goods, implementa tion of works and providing services, produced (implemented, 
rendered) directly by penitentiary agencies of the Republic of Tajikistan or state enterprises, 
included in penitentiary system of the Republic of Tajikistan; WT/ACC/TJK/11 
Page 28  
 
 (ix) supply of newspapepers, magazines, art litera ture, childrens literature, scientific and technical 
books and textbooks, as well as implementation of works on their publication. 
(x) Privilege provided for in this Item do not  cover the above mentioned types of product of 
erotic and specialised advertizing character; 
(xi) supply of goods (clothing and shoes, head dr esses, hoseiry and socks) of child stock by the 
list defined by the Government of the Republic of Tajikistan; 
(xii) supply of specialised products of individua l use for handicapped by the list defined by the 
Government of the Republic of Tajikistan; 
(xiii) resort sanatorium services. 
List of agencies (organisations) that render such  services is determined by the Government of 
the Republic of Tajikistan. 
(xiv) Supply, including for export of primary al uminium, raw cotton and cotton fiber is exempted 
of VAT.   
The following types of import are exempted of VAT: 
(a) import of National and (or) foreign currency (except for numismatic purposes), as 
well as securities; 
(b) import of gold, silver, platinum, palladium (rhodium, iridium, ruthenium, osmium) by 
National Bank of Tajikistan, as well as im port of gold, silver, platinum, palladium 
(rhodium, iridium, ruthenium, osmium ), natural (processed and unprocessed) 
diamonds, sapphires, emerald, ruby, alexandrites, pearls, spinels by the Ministry of Finance of the Republic of Tajikistan for the State bank of valuables; 
(c) import of goods as humanitarian aid, as well as import of goods, transferred to charity 
organizations on non-repayable basis for th e purpose of elimination of consequences 
of natural hazards, accidents and catastr ophes, and import of goods tranfered on non-
repayable basis to state agencies of the Republic of Tajikistan; 
(d) import of industrial and technological equi pment and its components (a set, it means 
without these components industrial and technological equipment does not work) for 
formation or replenishment of an authorised fund of an enterprise or technical rearmament of a functioning production, on condition that this property is used directly for manufacturing of goods, implem entation of works and rendering services 
in accordance with constituent documents of enterprises and does not refer to the 
category of excise goods, as well as personal property, imported to the Republic of 
Tajikistan by foreign employees of enterprises with foreign investment directly for 
their use. In case if such enterprise is liqui dated or if the above mentioned industrial 
and technological equipment and its co mponents imported to the Republic of 
Tajikistan are not used or r ealised by this enterprise to another person during 4 years 
from the day of arrival (import) to the republic, VAT sum unpaid according to this 
Point fall due to collection for the budget. Granting of this privilege and appropriation 
of the equipment to industrial and technological is implemented in the order set by the Government of the Republic of Tajikistan;  
(e) import of agricultural technology and its parts, as well as medicaments according to 
the schedule, determined by the Govern ment of the Republic of Tajikistan in 
accordance with Goods Nomenclature  of Foreign Economic Activity; 
(f) import of goods implemented for realisa tion of target projects, approved by the 
Government of the Republic of Tajikistan, out  of (within) proceeds of grants and (or)  WT/ACC/TJK/11 
 Page 29 
 
 
 credits (loans), provided by legal persons or individuals, foreign states, governments 
of foreign states or international organizations; 
(g) import of goods for construction of object s of special importance. List of such 
important objects is determined by the Gove rnment of the Republic of Tajikistan.  
(h) import (except for excise goods) of main t ypes of raw materials, materials, energy 
resources and equipment according to the lis t and in volumes determined by the 
Government of the Republic of Tajikistan, implemented directly by Tajik Aluminium 
Plant for production of primary aluminium; 
(i) import of specialised goods of individual use for the handicapped by the list, 
determined by the Government of  the Republic of Tajikistan. 
Question 69 What other exemptions are there?   Please list all exemptions. 
Answer: 
 
There are no other exemptions, except tho se listed in the answer to Question 68. 
Excise Taxes  
Question 70 
Please provide the Working Party with an updated  list of excise taxes based on the revisions 
contained in GR No. 153 of March 2003.  Are the new rates already in effect? 
Answer:  
List of excise taxes were provided in document WT/ACC/TJK/4. 
Question 71 
Does Tajikistan apply excise taxes equally to a ll countries, or are there supplier countries, as 
with the VAT, where imports are not subject to application of these taxes?  If so, please list 
them and indicate how Tajikistan intends to address this inconsistency with MFN treatment. 
Answer:  
According to the new Tax code, Tajikistan appli es excise taxes equally to all countries on a MFN 
basis.  
Question 72  
We welcome the information that the previous  discrimination in excise tax rates between 
imported and domestically produced goods has b een eliminated by new legislation, which, 
according to Tajikistan’s Legislative Action Plan entered into force in May 2003.  
According to document WT/ACC/TJK/4, differen t excise rate taxes are applied to similar 
("like") products, for example cognac  1.2/l), as  compared to vodka (€ 0.56/l). Could you please 
provide justification for these differences. WT/ACC/TJK/11 
Page 30  
 
 Answer:
 
The Republic of Tajikistan differentiates alcoholic  beverages made of brown spirits from white 
spirits. Technological production process, cost va lue and consumer characteristics of these two 
alcohol products are scientifically differ from each other. The outcomes of fiscal economic and 
statistic calculation, analyses of the volume of inte rnal production and import of goods are taken into 
consideration when excise tax is levied.    
(l)  Rules of origin 
Question 73 Could further clarification be provided on the following issues related to Tajikistan’s Law on 
customs tariffs: 
- in Article 27 (h), high technology products, manufactured in the open space in board 
spaceships, which belong to a given country or leased by it shall be deemed as goods which were fully produced in a given country. Such kind of provisions is not in compliance with the annex on origin of the revised Kyoto Convention of the WCO. 
Answer:
 
The Law "On customs tariff of the Republic of Tajikistan" is eliminated. Requirements of Special 
Attachment "K" of International Convention on  simplification and harmonization of customs 
procedures (revised Kyoto Convention) in partic ular corresponding provisions "Rules on determining 
of the origin of goods" are taken into considera tion when developing the new Customs Code of the 
Republic of Tajikistan. Since the issue of determin ing origin of goods produced in spaceships was not 
specifically covered in the revised Kyoto Conventio n, according to item 10 of the Article 30 of the 
new Customs Code the goods fully produced are considered: "products of higher technologies 
received at cosmic objects in open space in case the country is a state of registration of respective spaceship."   
Question 74 
In Article 30 (3), last indent, of the same Law, it is mentioned that "while importing goods into 
the customs territory of the Republic of Tajikistan , a certificate of origin shall be presented in 
an obligatory way if its provided for … by the legislation of the Republic of Tajikistan in the field of the protection of the environment, health of the population, protection of the rights of 
the Tajik consumers, public order, state securi ty and other vital interests of the Republic." 
Could the list of the concrete situations defined by the legislation be provided? Is this list being 
revised on a regular basis (the revised Kyoto co nvention for instance mentions a revision every 
three years). 
Answer:
 
The Law "On customs tariff of the Republic of Tajikistan" is eliminated. The issues of determining the country of origin of goods are regulated by the Chapter 6 of the new 
Customs Code of the Republic of Tajikistan. 
In particular, according to Article 36(1) of the new Customs Code, upon importation of goods into the 
customs territory of the Republic of Tajikistan a document confirming the country of origin of goods 
shall be submitted in case the Republic of Tajikistan giv es tariff preferences to the country of origin of  WT/ACC/TJK/11 
 Page 31 
 
 
 these goods in compliance with international agreements  of the Republic of Tajikistan or according to 
the legislations of the Republic of Tajikistan. In  such cases the document confirming the country of 
origin of goods shall be submitted to the custom s bodies at the time of submission of the customs 
declaration. Provision of tariff preferences may be conditioned by the need to submit the certificate of 
origin of goods in compliance with an established format stipulated by international agreements of the 
Republic of Tajikistan and by the legisl ation of the Republic of Tajikistan. 
The customs bodies are authorized to demand submission of a document confirming the country of 
origin of goods in other cases only when  the declar ed information about the country of origin of 
goods, which affects the application of rates of customs duties, taxes and (or) prohibitions and 
restrictions established in compliance with the legisl ation of the Republic of Tajikistan, is suspected to 
be inadequate. 
Question 75 
Article 33 (3) of the same law which concerns the establishment by the Government of the 
Republic of Tajikistan of the peculiarities of identifying a country of origin of goods imported from the territories of free economic zones and free warehouses situated in the territory of the 
Republic of Tajikistan.      
Answer:
 
The Customs Tariff Law is no longer in force.  Rules of origin established by the Chapter 6 of the new 
Customs Code apply as well to goods originating free economic zones and free warehouses with no 
"peculiarities".   
Question 76 
Please identify where in Tajikistan's laws the prov isions of Article 2(h) and Annex II:3(d) of the 
WTO Agreement on Rules of Origin, giving impo rters, exporters, and others with a justifiable 
the right to request a determination of origin for their goods prior to the beginning of trade. 
Answer:  
Articles 42-44 of the new Customs Code provide fo r the right of importers, exporters and other 
interested persons to request issuance of preliminar y decision regarding the origin of goods and their 
classification. 
(m)  Anti-dumping regime  
(n)  Countervailing duty regime (o)  Safeguard regime Question 77 
We would appreciate the opportunity to review Tajikistan’s new legislation on trade remedy 
measures and to providing comments on it. 
Are there any plans to issue more detaile d guidelines on how these agreements will be 
implemented by the Government of Tajikistan.  If so, please provide details regarding these 
plans. WT/ACC/TJK/11 
Page 32  
 
 Answer:
 
Legislative acts in these fields will be submitted upon completion of their drafting.  
2.  Export Regulation 
(a)  Registration requirements for engaging in exporting Question 78 
Please confirm that the requirements for exportat ion are the same as for importation, e.g., 
registration, the Certificate, etc. 
Answer:
 
No registration and obtaining a certificate is required for engaging in exporting.  See also answer to 
Question 11.  
(b)  Customs tariff nomenclature, types of duties, duty rates Question 79 WT/ACC/TJK/3 states that "these [export] rates and measures are exceptional measures of 
active regulation of foreign economic activity on the territory of the Republic of Tajikistan, and 
they are not actually applied." 
a) Can Tajikistan confirm that it does not at present apply the export duties that are 
legally authorized? 
b) Please provide a table listing all export s, by HS line item, where export duties are 
provided for in legislation, the level of duty authorized, and information on whether or not these duties are currently applied.  
Answer:
 
a) At present, Republic of Tajikistan does not apply export duties. 
b) No list of goods subject to export duties exist.   Currently no export duties are applied in the 
Republic of Tajikistan. 
(c)  Quantitative export restrictions, includi ng prohibitions, quotas and licensing systems 
Question 80 
Question 17 of WT/ACC/TJK/5 sought informat ion on the operation of requirements for 
mandatory sale of specified commodities throug h the commodity exchange ( as required by 
Decree 237), and the WTO justification for these require ments.  Tajikistan has stated that it will 
remove the requirements after "an agreed transition period." 
- Tajikistan should provide the information requested.  
- We will need much more information on the me asures if we are expected to "agree" to a 
transition for their removal.  WT/ACC/TJK/11 
 Page 33 
 
 
 Answer:  
Requirement for mandatory sale of specified commodities through the commodity exchange is 
applied only to export of goods, produced in Tajik istan. This measure does not imply quantitative 
restrictions or bans on exports or sales in domest ic market. Therefore, this requirement does not 
restrict access to Tajik market since it is not applied on imports. 
3.  Internal Policies Affecting Foreign Trade in Goods  (a)  Industrial policy, including subsidy policies Question 81 In response to Question 84 of document WT/A CC/TJK/6 regarding funding for exploration 
work by mining enterprises, the Government of Tajikistan confirms that "funds are allocated 
for enterprises, which use local raw materials."  To the extent that these benefits are contingent 
upon import substitution (i.e., benefits contingent upon the use of domestic, rather than imported goods), they could constitute prohib ited subsidies under Article 3.1 of the WTO 
Subsidies Agreement.   
If the above benefits are contingent upon the use of domestic over imported goods, please 
explain how the Government of Tajikistan plans to eliminate or bring this program into 
compliance with WTO provisions. 
Answer:
 
Response to Question 84 of document WT/ACC/TJK/ 6 regarding the funding of mining enterprises 
and distribution of funds to the enterprises that use local raw material implied that Government of the Republic of Tajikistan funds geol ogical and exploration works of state enterprises, implementing 
prospecting and mining of minerals in the Republic  of Tajikistan. But, funding is not conditioned 
upon use of local instead of imported raw materials.  
Question 82 
In response to Question 78 of document WT/ACC/TJK/6, the Government of Tajikistan states 
that "there are no indirect subsidies from the State Budget of the Republic for products and 
sales of specific goods, within an export capa city framework."  However, in Tajikistan’s 
Memorandum on the Foreign Trade Regime it states, "several measures of indirect subsidizing of production and sales of certain goods forming th e basis of export potential of the country are 
applied in practice."   (See page 58, section (III)(3)(a)) 
Please explain the discrepancy between these two statements.   
Answer: 
 
Granting indirect subsidies implied granting privile ges in the form of tax and customs exemptions 
provided for in the Tax Code (Articles 145 and 211)  and Customs Code (Article 345).  Granting of 
these privilages are not conditioned upon the requireme nt of mandatory exportation.   See also the 
answer to Question 68. 
Question 83 
If the above mentioned subsidies are not gran ted through the State Budget, please explain 
through what mechanism they are provided.  WT/ACC/TJK/11 
Page 34  
 
 Answer:
 
See the answer to Question 82. 
Question 84 
If the Government of Tajikistan does in fact  grant indirect subsidies "of certain goods forming 
the basis of export potential," could you plea se provide further information regarding these 
subsidies, including pursuant to which legal authority they are provided? Please also explain 
whether these tax preferences are contingent upon export.   
Answer:  
See the answer to Question 82. 
Question 85 
If the subsidies are in fact contingent upon export, please explain how the Government of 
Tajikistan plans to eliminate or bring this program into compliance with WTO provisions. 
Answer:  
These subsidies are not contingent upon export.  
(b)  Technical regulations and standards, including measures taken at the border with 
respect to imports   
Question 86 
WT/ACC/TJK/8 refers to a new legislation on technical regulations which is in the process of 
development. We would welcome an English copy  of this legislation once it is available. 
Answer:  
Upon completion of the development of the draft Law on Technical Regulation and its approval, an 
English version will be subm itted to the Working Party. 
Question 87 
The information, contained in WT/ACC/TJK/8,  confirms that Tajikistan will need new 
legislation to implement the provisions of th e WTO TBT Agreement.  An enquiry point must 
also be established. 
Concering fees, Tajikistan indicates that they  are currently "to limited extent different for 
domestic and imported products."  If Tajikistan  believes this can be justified, we will need 
information on their level and the reasons for the difference.  We would not expect that the fees 
would vary between supplier countries after accession. 
Answer:  
Fees are determined according to labour output ratio by document RD 50-002-2002. 
Upon accesion of the Republic of Tajikistan to the WT O all fees for certification will be brought into 
compliance with the WTO national treatment principle.   WT/ACC/TJK/11 
 Page 35 
 
 
 Fees for certification are charged on MFN basis.  In  cases where mutual recogn ition argeements exist, 
recognition procedures are applied instead of certification procedures.   
Question 88 
We would appreciate any other information Tajiki stan would provide, e.g., an action plan, for 
addressing current dificiencies, a nd how it intends to bring its laws and practices in the TBT 
area into conformity with WTO provisions. 
Answer:  
A Working group is established for developing a draf t law "On technical regulating", which will be 
based on the WTO TBT and SPS agreements.  
Question 89 
Concerning the new law on Technical Regulation s contemplated in WT/ACC/TJK/8, we would 
appreciate additional specific information on how Tajikistan intends to alter its system to (a) 
make all standards voluntary, and (b) retain on ly those mandatory requirements that can be 
justified as technical regulations as provided for in the WTO TBT Agreement.  
We look forward to reviewing any existing or draft legislation in this area. 
Answer:  
Upon the completion of the draft Law its text  will be submitted to the Working Party. 
(c)  Sanitary and phytosanitary measures, in cluding measures taken with respect to imports 
Question 90 The information, contained in WT/ACC/TJK/9,  confirms that there are a number of the 
provisions of the WTO SPS Agreement where no provisions exist in Tajikistan's laws.   
We would appreciate information on how Taji kistan intends to proceed to address these 
deficiencies, e.g, an action plan, and to br ing its laws and practices in the SPS area into 
conformity with WTO provisions. 
Answer:
 
Provisions of the Law of the Republic of Ta jikistan on Veterinary No. 73, adopted on 
8 December 2003 do comply with requirements of  WTO Agreement on SPS and other international 
rules (for example, with Sanitary Code of  land animals, adopted in Paris in 2003). 
According to this Law same rules and procedures are applied to food products, both produced in the 
country and imported.  
In accordance with this Law import of products, obtained as a result of using biostimulators, 
antibiotics and hormones on animals in order to increase their productivity and effeciency, is 
prohibited. 
At present, no amendments to the existing laws in the field of SPS are scheduled. See answer to question 88. WT/ACC/TJK/11 
Page 36  
 
 Question 91 
We also would like to know how technical regulat ions in the SPS area will be addressed, e.g., in 
the context of the new law on Technical Regulations. 
Answer:
 
It is planned that sanitary and phytosanitary me asures will be covered by the new draft Law on 
Technical regulating, then, based on which technical regulations in the area of SPS will be developed. 
Question 92 
We look forward to reviewing any existing or draft legislation in this area. 
Answer:  
Copy of the Draft Law on Technical regul ating will be submitted upon its completion. 
(e)  State-trading practices Question 93 Please provide a copy of the charter or law that establishes the responsibilities of the 
"Khurokvori" Corporation.  
Answer:
 
According to point 5 of  Regulation No. 48 of the Government of the Republic of Tajikistan was 
created State Unitary Enterprise (SUE) "Khurokvori". The copy of the charter of SUE "Khurokvori" will be submitted to the Working Party upon co mpletion of their translation into English. 
Question 94 
Does the Corporation control the purchases or sa les of imports and exports of alcohol and 
tobacco products? 
Answer:
 
Yes. SUE "Khurokvori" regulates production, turn over and sales, including export and import of 
alcohol and tobacco products through licensing of this activities and administering quotas for the 
volumes of production and sales of these products.  
Question 95 
Please explain the process by which the Corporation decides who is issued import quotas and 
licenses. 
Answer:  
Enterprises producing alcohol and tobacco products  submit to SUE "Khurokvori" declarations of 
planned volumes of production on yearly basis. Base d on this declarations, SUE "Khurokvori" issues 
quotas on imports of ethyl alcohol and licenses.  Quotas for import are issued on the basis of 
applications from importers on a firs t come – first served basis.    WT/ACC/TJK/11 
 Page 37 
 
 
 (f)  Free zones 
(g)  Free economic zones 
Question 96 Please list any such zones currently (a) provided for in law, or (b) currently in existence.  Are 
there any plans to establish any other such zones? 
Answer:
 
The Law on Free Economic Zones was adopted in  2004. However, no free economic zone is 
established to date. 
Question 97 
Please confirm that goods produced in free zones or free economic zones will be subject to 
normal tariffs, taxes, and other customs require ment if sold into the rest of Tajikistan. 
Answer:  
Point 1, Article 270 of the new Customs Code of the Republic of Tajikistan provides for: 
1. In placing foreign imported goods under custom s regime of free customs zone full or partial 
exemption from payment of customs duties and tax es is implemented, also measures related to 
economic bans and restrictions, determined accord ing to normative legal acts of the Republic of 
Tajikistan are not applied. In exporting of these goods from the territory of free customs zone to 
other customs zones of the Republic of Tajikis tan customs duties and taxes are levied and 
measures, related with economic bans and r estrictions, determined in accordance with 
normative legal acts of the Republic of Tajikistan are applied according to rules of declared 
customs regime.  
Thus, goods produced in free zones or free economi c zones will be subject to normal tariffs, 
taxes, and other customs requirement if sold into the rest of Tajikistan 
Question 98 
Please confirm that the provisions of the WTO will apply within any such zones established in 
Tajikistan, and that traders will have recourse to  administrative and judicial appeal on the 
same basis as in the rest of Tajikistan. 
Answer:  
Republic of Tajikistan confirms that WTO provisions  will apply within the territory of free economic 
zones. 
Traders have recourse to administrative and judicial appeal on the same basis as in the rest of 
Tajikistan.  See also the answer to Question 10. WT/ACC/TJK/11 
Page 38  
 
 (l)  Government procurement practices 
Question 99 
With reference to WT/ACC/TJK/5, we welcome Taji kistan’s intentions to eventually join the 
GPA and, concerning the reference to a transiti onal period, would encourage Tajikistan to 
consider joining immediately after accession to the WTO. 
Answer:
 
Tajikistan confirms its intention eventually to join  the GPA. However, Tajikistan will not be able to 
join the GPA immediately after accession to the WTO and requests a certain transition period for this. 
Question 100 
We urge Tajikistan to accede to the Government Procurement Agreement. 
Answer:  
See the answer to Question 99. 
4.  Policies Affecting Foreign Trade in Agricultural Products 
Question 101 Please confirm that Tajikistan does not use an y of the following measures on agricultural 
products as prohibited by Article 4.2 of the Agreement on Agriculture:  
- quantitative import restrictions (besides th e ones Tajikistan has already stated for 
alcohol and tobacco products); 
- variable import levies, minimum import prices; - discretionary import licensing, non-tariff measures maintained through state trading 
enterprises; 
- voluntary export restraints; or  
- border measures other than ordinary customs duties. 
Answer:
 
Tajikistan confirms that currently, none of the measures mentioned above are applied.  Measures 
applied at the border are indicated in Chapter IV, Part 1(g) of the document WT/ACC/TJK/3. 
Question 102 Does Tajikistan currently apply any special duties to products? If so, which products and what 
are the nature of these special duties? Does Tajiki stan plan to introduce any new special duties 
on products upon accession ? 
Answer:
 
Currently, Tajikistan does not apply any special duties to agricultural products.   WT/ACC/TJK/11 
 Page 39 
 
 
 V.  TRADE-RELATED INTELLECTUAL PROPERTY REGIME  
1.  General (c)  Membership in international intellectual property conventions Question 103 In reply to Question 94 of WT/ACC/TJK/6, Tajikist an indicates that it is ready to join the 
UPOV agreement ("International Union for the Pr otection of New Varieties of Plants").  When 
does Tajikistan plan to join the UPOV agreement? 
Answer:
 
According to the recommendations of UPOV expert, in the Law on seed progress of crops of the 
Republic of Tajikistan changes and amendments we re entered by the Regulation No. 338 of the 
Government of the Republic of Tajikistan as of 31 August 2002. 
In the second part of 2003 the Government of the Rupublic of Tajikistan submited model-application 
concerning the joining to the UPOV Agreement and at present the Secretariat of International Union 
for the Protection of New Varieties of Pl ants is reviewing this application. 
(e)  Fees and taxes 
Question 104 
With reference to WT/ACC/TJK/5 Question 42, we welcome the information that Tajikistan 
will eliminate the currently applied discrimina tion in fees between nationals and foreign 
persons. Please keep the Working Party informed of any developments.  
Answer:  
Currently  National Patent Informational Center of the Republic of Tajikistan is developing a Draft 
"Regulation on patent duties and duties levied fo r trademarks registration". All discriminatory 
measures between citizens of Tajikistan and forei gners on payments will be  removed in accordance 
with this Regulation. As soon as it is adopte d it will be submitted to the Working Party.  
Question 105 
In reply to Question 42 of WT/ACC/TJK/5, Tajikistan indicates that it is working on bringing 
its fees into compliance with TRIPS national trea tment requirements (Art. 3.1).  Please provide 
a copy of the pertinent regulations once they have been revised. 
Answer:  
See the answer to Question 104. WT/ACC/TJK/11 
Page 40  
 
 2.  Substantive Standards of Protection 
(a)  Copyright and Related Rights  Question 106 In reply to Questions 100 and 101 of WT/ACC/TJK/ 6, Tajikistan discusses the beneficiaries of 
protection under the Copyright Law.  As a member of the Berne Convention as of 
9 March 2000, we understand that the literary a nd artistic works of Berne Union authors are 
protected in Tajikistan.  However, the nature a nd extent of such protection remains unclear.  
Specifically, in the response to Question 100 regar ding national treatment for authors, the 
articles cited only set forth the persons eligible  for protection, not the nature or extent of 
protection provided.  The national treatment principle is the bedrock of all of the major 
copyright conventions including Berne, Rome, a nd the new WIPO "Internet" Treaties.  Is this 
principle explicitly set forth in your law?    
Answer:
 
Taking into consideration that the principle of nationa l regime is the basis of international conventions 
on copyright, the Law on Copyright and Related Right s of the Republic of Tajikistan as of 1998 
(Article 4, 30) includes list of lega l and natural persons that have right to protection by this Law and 
obligation to protect products in accordance with international agreements to which Tajikistan is 
member. In this list there are no differences made between foreign citizens and citizens of the Republic of Tajikistan, as well as, if internationa l agreement in which Tajik istan is part, include 
principle of national regime, then Republic of Taji kistan ought to follow it. Thus, the principle of 
national regime is fully respected. However, c onsidering the importance of this principle for 
international protection of copyri ght, and conditions related to accessi on to WTO, a Draft Law of the 
Republic of Tajikistan on Amendments to the La w of the Republic of Tajikistan on Copyright and 
Related Rights of 1998 is prepared, in which the principle of national regime is precisely defined.  
Question 107 
With respect to protection for producers of  sound recordings, while your responses under 
Questions 100 and 101 adequately set forth the cri teria for eligibility for protection, there does 
not seem to be any point of attachment.  This gap will be resolved upon accession to the Geneva 
Phonograms Convention or the WTO.  Until such  time as Tajikistan accedes to the WTO or 
Geneva, Tajikistan does not appear to provide any protection under its Copyright Law to U.S. 
producers of sound recordings.   If this is a mis reading of Tajikistan’s law, please explain how 
U.S. producers of sound recordings currently are pr otected in Tajikistan, including the points of 
attachment for such works . 
Answer:
 
Copyright to phonograme is protected by the Law of the Republic of Tajikistan on Copyright and 
Related Rights and provisions of the Bern Convent ion, to which Tajikistan is a member. A certain 
part of phonogrammes of foreign producers falls under effect of Article 30 of the given Law.  
According to Article 42 of the Law on Copyright an d Related Rights, rights provided for in this Law 
in regard to performer, producer of phonogramme, organisation of tele-and-cablecasting remain in 
force for 50 years.  
At present,  in order to provide full protection of rights of foreign phonogramme producers in the 
Republic of Tajikistan a Draft Regulation of the Go vernment of the Republic of Tajikistan on joining  WT/ACC/TJK/11 
 Page 41 
 
 
 the Rome Convention on interest protection of  singers-performers, phonogramme producers and 
casting organisations as of 1961 has been prepared.  
Question 108 
In response to Question 107 of WT/ACC/TJK/6, Tajikistan states there is "no separate 
provision" in Tajikistan’s law on copyright an d related rights that extends full retroactive 
protection for foreign works and sound recordin gs as required under Berne Article 18 and 
TRIPS Articles 14(6) and 70(2).  Instead, Tajikistan merely relies on Article 2 of its law on copyright and related rights law, a general provi sion listing the sources of copyright and related 
rights law in Tajikistan, to discharge its international obligations. 
Answer:
 
Regarding retroactive protection of objects of copyri ght and related rights, legislation of the Republic 
of Tajikistan in the field of copyright do not c ontradict to Article 18 of the Berne Convention and 
Articles 14 and 70 of TRIPS Agreement, which do no t require renewal of protection rights on object 
of intellectual property that at the date of entering into force of the mentioned international agreements go to public property. In particular, Ar ticle 2 of the Law of the Republic of Tajikistan on 
Copyright and Related Rights indicates that "legis lation of the Republic of  Tajikistan on copyright 
and related rights are based on the Constitution of  the Republic of Tajikistan and includes present 
Law, other laws, legislative and other normative ac ts adopted in accordance with it, as well as 
international agreements, recognized by the Republic of Tajikistan". Article 10 of the Constitution of 
the Republic of Tajikistan provides for: "Interna tional legal acts, recognised by the Republic of 
Tajikistan, are constituents of legal system of the re public. In case of unconformity of the laws of the 
republic with recognised international legal acts th e norms of international legal acts are applied." 
Therefore, Republic of Tajikistan follows Items 1 and 2, Article 18 of Berne Convention on protection 
of literature and art works on retroactive protecti on and Article 14 and 70 of TRIPS Agreement. In 
view of this term of protection of copyright in th e Republic of Tajikistan dete rmined to 50 years after 
the death of author according to the new Law of th e Republic of Tajikistan on  copyright and related 
rights as of 13 November 1998. according to the previ ous legislature on copyright (Article 493 part 4 
of the Civil Code of Tajik SSR of 1965) term of pr otection comprised 25 years. Thus, if 25 years term 
of protection had not expired by 13 November 1998  the work falls under the effect of the new Law 
and term of its protection rises to 50 years. If 25-year term expired by 13 November 1998 then it 
becomes public property.  
Question 109 
At the time that Tajikistan accedes to the WTO, the manner in which Tajikistan meets its 
obligation to provide protection for existing copy rights for the remainder of the copyright term 
is of particular importance to other WTO members.  Given the importance of retroactive protection of copyrights, please explain whether Tajikistan will provide for a clear, express, 
independent provision in its copyright and related rights law ensuring the full retroactive 
protection of foreign works and sound recordings. 
Answer:
 
See the answer to Question 108. 
Question 110 
At the time Tajikistan accedes to the WTO, un der TRIPS Articles 14(6) and 70(2) it will be 
required to extend the full remaining term of pr otection for existing copyrights and related 
rights.  In response to Question 109 of WT/ACC/T JK/6, Tajikistan sets forth the full term of WT/ACC/TJK/11 
Page 42  
 
 protection for copyrights (generally life of the author plus 50 years) and for related rights 
(generally 50 years from first fixation or perfor mance) as provided for in Articles 17 and 42, 
respectively, of its law on copyright and related ri ghts.  However, in response to Question 107 of 
WT/ACC/TJK/6, Tajikistan suggests that certain ex isting copyrights and related rights may be 
eligible only for a significantly shorter period of protection (25 years).  Please explain. 
Answer:
 
According to the new Law on Copyright and Rela ted Rights as of 13 November 1998, term of 
copyright protection in the Republic of Tajikistan dete rmined for 50 years after the death of author. In 
accordance with the previous legislature on copyright (Article 493 part 4 of th e Civil Code of Tajik 
SSR of 1965), term of protection totaled 25 years.  Thus, if a 25-year term of protection has not 
expired by 13 November 1998, the work falls under e ffect of the new law and term of its protection 
rises to 50 years. If a 25-year term expired by 13 November 1998 then it becomes public property. 
Following example is brought for demonstration.   
 Civil Code of 1965 Law of the Republic of Tajikistan 
on Copyright and Related Rights of 
1998 
 Entry of a 25-year term of prot ection End of term Consequences 
Case 1 01.01.1970  01.01.1995 (expired prior to 
adoption of the Law of 1998  Transferred to public property  
Case 2 01.01.1975  01.01.2000  Term of protection extended to 
01.01.2025  
 
Question 111 
In reply to Question 105 of WT/ACC/TJK/6, Taji kistan indicates that copies of Government 
Decrees relating to governmental regulation of royalty rate-setting in the context of the 
collective administration of certain ri ghts are "available through document 
WT/ACC/TJK/6/Add. 1.  However, these decre es were not included in this submission of 
legislation.  Please provide copies of Government  Decrees No. 251 of 1 July 1999;  No. 252 of 
1 July 1999 and No. 37 of 4 February 2002. 
Answer:  
See WT/ACC/TJK/11/Add.1. 
Question 112 
Except for remuneration right for cable transm issions, producers of sound recordings do not 
enjoy a public performance right in Tajikistan ( See Articles 35, 40 of Tajikistan’s Copyright 
and Related Rights Law).  Please describe any plans to provide producers of sound recordings 
an exclusive public performance (making available) right, for either analog or digital transmissions. 
Answer:
 
The Law of the Republic of Tajikistan on Copyri ght and Related Rights does not prohibit phonogram 
producers to use phonogrammes in any form: "Excep t for cases provided for in this Law, phonogram 
producer owns exclusive rights to use phonogram in any form, including the right get remuneration for every way of using phonograms" (Article 35).  Thus, phonogram producer also has a right to 
public performance. However, Republic of Tajik istan included separate regulation on public  WT/ACC/TJK/11 
 Page 43 
 
 
 performance and placement in digital medium in the Law of the Republic of Tajikistan on 
Amendments to the Law of the Republic of Tajikistan on Copyright and Related Rights. 
(b)  Trademarks, including services marks  
Question 113 According to Article 18 of the Law on Trademar ks and Service Marks, marks will be published 
in the Official Gazette within 6 months of entry on the register.  TRIPS Article 15.5 requires 
publication of each trademark either before it is registered, or promptly afterwards.  Will the 
planned Amendments to the Law on Tradem arks and Service Marks noted in the IPR 
Legislative Action Plan (WT/ACC/TJK/7) change this article?  
Answer:
 
In a new edition of the Law of the Republic of Tajikistan on Trademarks and Service Marks being 
drafted by the Patent Agency for publication of  information on registration of trademarks it is 
intended to determine a three month term from the date  of putting trademark  into the State register.  
This term is related to periodici ty of publishing the official bulletin that is issued quarterly.  
Question 114 
What are the civil and criminal penalties for wrongful use of a trademark?  Who enforces any 
judgment related to the wrongful use of a tr ademark?  In cases of infringement, how are 
damages calculated? 
Answer:  
In accordance with Article 32 of the acting Law on Trademarks and Service Marks wrongful use of a 
trademark entails civil liability by the acting legislature. Protection of civil rights by the acting Civil 
Code is implemented (Article 12) in particular by means of: 
- Recognition of rights; 
- Renewal of regulation that existed prior to violation of law and passing of acts that break 
law or threaten of its violation; 
- Compensation for losses; 
- Compensation for moral damage. 
If illegal use of trademark excercised repeatedly af ter imposition of administrative penalty or caused 
significant damage then violator is fined from one to two thousand of minimal wage rate or 
disciplinary works for term of upto six months (Article 275 of Penal C ode of the Republic of 
Tajikistan).  
Illegal use of foreign trademark in accordance with the Law on Competition and Restriction of 
Monopolistic Activity on trademarks is also classi fied as fact of unfair competition, i.e. fact of 
violation of antimonopoly legislature. Accord ing to Article 9 of the above Law the State 
Antimonopoly Body, in particular, has the right  to give hosting subjects the necessary for 
implementation regulations on discontinuance of  antimonopoly law violation, on revision of 
agreements that contradict the antimonopoly legislatur e, on transfer to the budget the profit gained as 
a result of antimonopopy law violation.  
If the decision on wrongful use of a trademark is taken by the court then execution of judgement is 
controled by judicial body in established order.  WT/ACC/TJK/11 
Page 44  
 
 The size of losses from violation of rights to a trad emark is determined coming from the size of lost 
profits, i.e. uncollected profits. Moreover, according to Article 15 of the Civil Code of the Republic of 
Tajikistan lost profits should not be less than prof its earned by those who violated other’s right.   
(c)  Geographical Indications  
Question 115 
In the draft Law of the Republic of Tajikistan  on Geographical Indications, the Article 1 
definition of geographical indications includes a definition of appellations of origin, which is more narrow than the TRIPS Article 22.1 definition  of geographical indications, and indications 
of source, which do not seem to meet the level of Article 22.1 of TRIPS.  Under these definitions, 
how does the draft Law of the Republic of Taji kistan on Geographical Indications provide the 
protection required to geographical indications, as set out in Articles 22-23 of TRIPS and as 
defined in Article 22.1 of TRIPS? 
Answer:
 
First of all it should be noted that at present the Pantent Office of the Re public of Tajikistan is 
working on the new draft of the Law on Geographical Idications where remarks of experts were taken 
into consideration. The questions from Members on im plementation of TRIPS regul ations in regard to 
geographical indications will also be considered at drafting the law.  
Working party that is presently working on the re gulations protecting geographical indications has 
proposed to include in the draft two definitions: de finition of the name of goods origin and definition 
of geographical indications (as it is defined in TRIPS). Requirement of TRIPS Articles 22.2 and 22.3 
is to be implemented by the following regulations of the Draft Law: 
a) Declined registration or invalidated on the in itiative of an appropriate body or by claim of 
uninterested party of trademark registration that  contains geographical indication of goods not 
originating from corresponding territory, if use of this indication in a trademark for such 
goods misleads consumers regardi ng the real place of good origin. 
b) Prohibited the use for indication of good or  its presentation of any means specifying or 
inducing associations that this good origin ates from other than this place of origin, 
geographical region, that by this misleads c onsumers regarding the origin of the good, and 
any use in this meaning shall be considered as unfair competition in the context of Article 
10bis of Paris Convention.  
c) Not allowed to use geographical indication, which although literally is  true in regard to 
territory, region or locality from where goods originate, but belies on the real place of goods 
origin. 
d) Ambiguous geographical indications might be used in case if they differ somehow from each 
other, for example, accompanied by  different descriptive elements.  
Question 116 
Article 3.2 of the draft Law of the Republic of Tajikistan on Geographical Indications states, 
"Legal protection of an appellation of origin lo cated in another country shall be granted in the 
Republic of Tajikistan if that appellation of orig in is registered in the country of origin of the 
good and in the Republic of Tajikistan in a ccordance with legislatio n."  How do foreign 
geographical indications attain registration in Ta jikistan if their home country does not protect 
such signs as appellations of origin, but rath er under another system, such as by protecting  WT/ACC/TJK/11 
 Page 45 
 
 
 them as certification marks?  How would foreign geographical indications that do not consist of 
the name of the place of origin obtain registration in Tajikistan? 
Answer:  
Registration regime of protection of name of origin  of goods (hereafter "names") is supposed to retain 
same as it was in the draft submitted to the WTO Secr eatriat. For registration of foreign names it is 
necessary to submit a document on the right to declared name in the country of origin of the good, i.e. 
requirements of Articles 3.2 and 4.5.2 of the previously submitted Draft are abolished.  
Question 117 
Article 4.5.2 of the draft Law of the Republic of Tajikistan on Geographical Indications 
requires, "for a foreign applicant -a resolution of the local government authority stating that the 
applicant is located in the geographical object  in question and produces the good, the special 
features of which are defined by natural conditi ons or other factors or by combination of 
natural conditions and these facto rs."  How would applicants from countries that do not require 
government certification of these factors, but rather employs a system of self-certification, such as a certification mark system, comply with Article 4.5.2, and thus be able to obtain registration 
in Tajikistan? 
Answer:
 
The question is related with inacuracy of translation.  In this case instead of "…resolution of the local 
government authority…" should be read "…conclu sion of competent authority…". Furthermore, a 
competent authority must not necessarily be a governmental body. Declarant from a country that does not require state testimony on these factors and that using self authencity system such as mark –prove 
system can obtain registration in Tajikistan.  
Question 118 
Article 5.8 of the draft Law of the Republic of Tajikistan on Geographical Indications refers to 
the examiner’s ability to grant "the right to use a previously registered appellation of origin."  
Does the original applicant or right holder have an y rights to control the use of the geographical 
indication? 
Answer:
 
Regarding the rights of initial declaring for contro l in using geographical indications, these rights do 
not differ from provided Articles 16 and 18 of the draft of any third party provided for in Articles 16 and 18 of the old draft.  
Question 119 
Under Article 13.3 of the draft Law of the Republic  of Tajikistan on Geographical Indications,  
"Any person who honestly used the name of a ge ographical object identical or similar to the 
registered appellation of origin for not less than si x months prior to the date of its registration 
shall be granted the right to continue to use it during a period determined by the Patent Office, 
but for not more than two years counted from th e date of the said registration."  Does this 
include trademarks that have been registered in  Tajikistan, or which have gained rights under 
Article 7 of the Trademark and Service Mark Law (i.e. well-known marks)?  How does this preserve the legal rights of trademark owners, co nsistent with Articles 16(1) and 24(5) of the 
TRIPS Agreement? WT/ACC/TJK/11 
Page 46  
 
 Answer:
 
"Honest use", mentioned in Article 13.3 of the draft Law on geographical indications, includes 
trademarks too. Thus, if previously registered trademark is identical or similar to the extent of mixtion 
with name of place of origin that was registered la ter, then further use of such mark is possible only 
within the period determined by Patent Office and not exceeding two years from the date of name 
registration. 
It should be added that analysis of trademarks database of the Republic of Tajikistan allows to 
conclude that this type of encounters of trademar ks and geographical indications in the Republic of 
Tajikistan will not happen, as there are no marks in the database that are geographical indications in the meaning defined by TRIPS.  
Question 120 How does the draft Law of the Republic of Taji kistan on Geographical Indications provide the 
legal means for interested parties to prevent the use of false geographical indications used on 
wines and spirits, as required under Article 23 of the TRIPS Agreement?   
What are the contemplated civil and criminal penalties for wrongful use of a geographical 
indication?  Who will enforces any judgment related to the wrongful use of a geographical 
indication?  In cases of infringement, how will damages be calculated? 
Answer:
 
Draft law On geographical indications is currently being revised with a view of providing additional 
protection for geographically indications for vines a nd spirits as provided for under TRIPS provisions.  
After the adoption of this law, amendments to the criminal and other legisl ation would be introduced 
in order to eliminate these deficiencies. 
(e)  Patents 
Question 121 Article 15 of the draft Law on Inventions allows  conversion from a petty patent application to 
an application for grant of a patent for invent ion.  Under this system, do such converted 
applications enjoy the 20-year-from-filing patent? 
Answer:
 
In case of conversion of petty patent application to an application for a patent on invention calculation 
of a 20-year term of validity of patent is done from the date of application for a petty patent. 
Question 122 
Article 26 of the draft Law on Inventions allows a patent owner who is unable to use his 
invention without infringing a patent owned by  another to demand a license from that other 
patent owner.  If the other patent owner refu ses, may the dependent patent owner obtain a 
compulsory license?  If so, please explain how th e draft law complies with the safeguards listed 
in TRIPS Article 33(a)-(l), specifically subsection (l).  WT/ACC/TJK/11 
 Page 47 
 
 
 Answer:  
According to Article 28 of the Law of the Republic  of Tajikistan on Invent ions dependent patent 
owner may obtain compulsory license. Article 28 of  the Law complies with the safeguards listed in 
Article 31 (a)-(1) TRIPS. 
Question 123 
The draft Law on Inventions allows a third party to obtain a compulsory license on the basis of 
failure to use the invention.  Does importation of  the invention into Tajikistan satisfy the use 
requirement, in accordance with TRIPS Article 27(1), which prohibits discrimination in the enjoyment of patent rights on the basis of whether the invention is imported or locally produced? 
Answer:
 
Article 26 of the Law of the Republic of Tajikista n on Inventions is such treated that import of 
inventions is also considered as use of invention.  
(f)  Plant Variety Protection 
Question 124 
The IPR Legislative Action Plan (WT/ACC/TJK/7) indicates that the Law on Selective 
Achievements of Agricultural Products will be amended by the end of this year.  Will these 
amendments bring Tajikistan’s regime for plant variety protection into conformity with the 
UPOV agreement? 
Answer:  
According to recommendations of UPOV experts, amendments were introduced to the Law On 
selective achievements on agricultural crops. 
(h)  Requirements for Undisclosed Informatio n, including trade secrets and test data 
Question 125 The Civil Code, Article 153, protects information if "there is free legitimate access to it."  Please 
explain how this provision complies with TRIPS Article 39(2), specifically how there can be free 
legitimate access to secret information. 
Answer:
 
This technical mistake in the Civil Code that is planned to be corrected by amending Article 153. The 
expression "there is free legitimate access to it" is to be replaced by "absence of free access to it on 
legal basis".  
Question 126 
The Law on Competition, Article 7, prohibits "receipt, use, and disclosure of scientific and 
technical, production, or trade information, in cluding a commercial secret" without consent of 
the owner.  Does this provision apply to the government entities in Tajikistan responsible for WT/ACC/TJK/11 
Page 48  
 
 pharmaceutical or agricultural chemical regulatory approval?  If not, how does Tajikistan’s law 
comply with TRIPS Article 39(3)? 
Answer:
 
Article 7 of the Law on Competition does not apply to the government entities. By the Article 152 of 
the Civil Code Government entities have to  keep up service and commercial secret. 
4.  Enforcement (a)  Civil judicial procedures and remedies Question 127 The IPR Legislative Action Plan (WT/ACC/TJK/ 7) indicates that a Civil Code (Part III) 
relating to TRIPS is in the drafting stage and will  be submitted to Parliament in April.  May a 
copy of the draft be provided?  We also understand that amendments to the Criminal Code and 
a new Civil Procedure Code, Economic Court Procedure Code and regulations on border 
measures are or will be drafted.  When availa ble, may these amendments or new provisions 
addressing TRIPS requirements be provided?  In formation relating to procedures involving: 
production of evidence by the opposing part y; damages; seizure of infringing goods and 
destruction of infringing goods in civil cases ar e of particular interest.  With regard to the 
destruction of infringing goods, please indicate the articles under Tajikistan laws that govern 
destruction.  Is this governed by Article 158 of the Administrative Violations Code? 
Answer:
 
Copy of draft of Part III of the Civil Code and extr acts from amendments to the Criminal Code will be 
submitted upon completion of their translation into English.  
Instructions on border measures will be submitted after their formulation. 
Destruction of infringing goods realized according Article 80 of the Criminal Procedure Code, and 
Article 48 of the Law on Copyright and Related Rights,  and also will be realized according Article 37 
of the new edition of the Law on Trademarks and Service Marks, upon its adoption.  
(b)  Provisional measures 
Question 128 
With reference to WT/ACC/TJK/5 Question 44,  we welcome the information that Tajikistan 
will seek to achieve WTO compliance with respect to  the fact that its legislation currently does 
not provide for the judicial authorities the auth ority to order prompt an d effective provisional 
measures to prevent an infringement of any intellectual property right. Please keep the Working Party informed of any developments.  
Answer:
 
Currently new Civil Procedure Code, Economic Cour ts Procedure Codes, Criminal Procedure Codes 
are being developed where provisional measures will be reflected.    
Provisions for suspension of release of counterfeit a nd pirated goods are determ ined under Chapter 54 
of the new Customs Code of the Republic of Tajikistan.   WT/ACC/TJK/11 
 Page 49 
 
 
 Question 129 
In reply to Question 137 of WT/ACC/TJK/6, Tajikistan indicates that Articles 140-147 of the 
Civil Procedure Code provide judicial authorities with authority to order provisional measures.  
Please provide the text of these articles. 
Answer:  
Texts of Articles 140-147 of the Civil Proce dure Code are available for consultation. 
(c)  Any administrative procedures and remedies 
Question 130 In reply to Question 138 of WT/ACC/TJK/6, Taji kistan refers to legislation that envisages 
administrative responsibility for law offense if the violation does not entail criminal 
responsibility.  Please provide a copy of this le gislation.  Please indicate the law enforcement 
agency that will enforce this administrative remedy. 
Answer:
 
Article 158(2) provides for administrative res ponsibility for illegal use for commercial purposes of 
copies of works or phonograms (attached). 
District (municipal) judicial court examine cases rela ted to these law violations (Article 221, Code of 
Administrative Violations). 
Question 131 
In reply to Question 139 of WT/ACC/TJK/6, Taji kistan describes the manner in which fines are 
provided for in the Law on Competition.  With  regard to fines provided for under the Law on 
Competition, what fines have been assessed un der this law relating to intellectual property 
infringement? 
Answer:  
The Law on Competition does not provide for fines fo r violations in the sphere of intellectual 
property. Protective measures from violations in the field of intellectual property are provided for in 
the Civil Code, The Code on administra tive Violation and the Criminal Code. 
Question 132 With regard to the procedures identified in  the response to Question 141 of WT/ACC/TJK/6, 
which government agencies would be responsible for taking the actions described?  Please 
describe awards that have been made within th e last two years utilizing the process described in 
the response.   
Answer:
 
Ministry of Internal Affairs and Prosecutor’ s Office hold responsibility for implementation of 
measures on protection of intellectual property prov ided by the Code on Administrative Violations 
and Criminal Code. Final decision on applying measur es of administrative penalty is taken by district 
(municipal) judicial court.  WT/ACC/TJK/11 
Page 50  
 
 There are no measures of administrative penalty were taken under the artic le 158(2) of Code on 
Administrative Violations and article 156 of Cr iminal Code within the last two years. The 
Prosecutor’s Office processed in 2003 - 55 criminal cases and in 2004 - 135 criminal cases, under the 
article 294 of Criminal Code, whic h were submitted to the Court. 
(d)  Any special border measures 
Question 133 
Please describe the manner in which Tajikistan  has implemented or plans to implement the 
Decision on the Rules for Customs Control on the Transfer of Goods Containing Intellectual 
Property Objects across the Customs Bord er (submitted with WTW/ACC/TJK/6/Add.1). 
Answer:
 
Please note that the new Customs Code is in effect  starting from 1 January 2005.  According to the 
List of normative legal acts to be developed in connection with adoption of the new Tax and Customs 
Codes, a new instruction regarding the Rules fo r Customs Control on the Transfer of Goods 
Containing Intellectual Property Objects across the customs border is being developed. 
Question 134 
In reply to Question 145 of WT/ACC/TJK/6, Ta jikistan refers to the Decision approved by 
Resolution No. 185 of 30 April 2002.  Pursuant to  this Decision, please indicate whether under 
Tajikistan law the customs authority may take en forcement action relating to the exportation of 
counterfeit or piratical goods. 
Answer:  
Measures on protection of intellectual property provid ed for in Chapter 54 of the new Customs Code 
are applied in relation to expor t of faked and pirated goods.  
Question 135 
In reply to Question 146 of WT/ACC/TJK/6, Taji kistan notes that measures provided by the 
Decision in Resolution No. 185 of 30 April 2002 may not be applied with respect to goods 
transiting in international postal shipments.  Please describe this exception for enforcement 
action with regard to in transit goods. 
Answer:  
According to the Article 444 of the new Customs C ode, measures related to suspension of release of 
goods are not applied to goods, containing objects of intellectual property and carried through the 
border by physical persons or sent in  international postal shipments in insignificant quantities, if such 
goods are intended for personal, family, home and othe r needs not related to commercial activities.    WT/ACC/TJK/11 
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 Question 136 
In reply to Question 147 of WT/ACC/TJK/6, Tajikistan states that the procedures under the 
Decision in Resolution No. 185 of 30 April 2002 are being developed.  Please describe how 
Tajikistan has implemented or pl ans to implement these procedures.  
Answer:  
It is planned that new instruction on rules of customs control over the goods containing objects of 
intellectual property, will be adopted in 2005.  
Question 137 
Regarding the reply to Question 148 of WT/ACC/TJK/6, it is not clear whether a court may 
order destruction of counterfeit or pirated goods.  Please clarify.   
Answer:  
According to the Article 48 of the Law On copyri ght and related rights, a nd Article 37 of the new 
Law on Trademark and service marks, courts may orde r destruction of pirated and counterfeit goods.   
Question 138 
In reply to Question 151 of WT/ACC/TJK/6, Tajikist an cites the Decision in Resolution 185 with 
respect to customs procedures for inspection by a right holder.  Please describe the procedures 
under Tajikistan law relating to the inspection and delivery of information implementing the 
provisions in this Decision. 
Answer:  
Article 442 of the new Customs Code provides for: 1. on written permission of the Customs Body right holder and declarant (their representatives) 
may take under customs control trials and samples  of goods in regard to which a decision on 
discontinuance of output is taken, conduct i nvestigation, as well as inspect, take photo or 
otherwise fix such goods.  
2. on request of the ri ght-holder (his representative) the Cu stoms Body can provide additional 
information that a right-holder might need in order to prove violation of his rights, except for 
cases provided for in the Legislature of the Republic of Tajikistan. 
3. information, obtained by right-holder (his re presentative) or declarant in accordance with this 
Article is confidential and should not be publicised , transfered to third parties, as well as state 
authorities, except for cases provided for in the Legislature of the Republic of Tajikistan.  
(e)  Criminal Procedures 
Question 139 
In reply to Question 152, Tajikistan cites ar ticles from the Criminal Code relating to 
infringements.  Please describe the meaning of  "illegal use" under both the copyright and 
trademark infringement articles cited.   WT/ACC/TJK/11 
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 Answer:
 
"Illegal use" in the meaning of Article 156 of the Criminal Code means acts violating the exclusive 
right of owners of trademarks , copyright and related rights. 
Question 140 
In reply to Question 153, Tajikistan states that the level of counterfeit activity required for 
prosecution and for imprisonment is not directly determined in legislation.  Please describe in 
practice the level of infringing  activity that is required for criminal prosecution and for 
imprisonment.  Please also describe the level of criminal fines and jail time that have been assessed by the courts for infringing activity. 
Answer:
 
Amendments No. 35 as of 17 May 2004 were brought  in the Criminal Code. These amendments, 
among others, determined the size of damage done in order to determine criminal penalty for 
violation. Criminal punishment comes on violati on of copyright and related rights and rights of 
patent-holders, if damage done exceed s 1000 times of minimal wage rate.  
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