1. Customs payments and customs fees

2. Customs? Customs is an authority or agency in a country responsible for collecting customs duties and for controlling the flow of goods, including animals, transports, personal effects, and hazardous items, into and out of a country.

3. Procedure for payment of Custom Duty: The payment procedure is very simple and hassle free. Custom duty payments are payable by the Importers on line through e-payment mode. All the Exporters / Importers are invariably provided with an IEC number [Importer-Exporter Code] for identification purpose.

4. C H A P T E R 1. BASIC PROVISIONS Article 1 Customs regulation and customs affairs in the Republic of Tajikistan 1. Customs regulation consists of establishing the procedures and rules complying of which persons exercise the right to convey goods and means of transport across the customs border of the Republic of Tajikistan (hereinafter referred to as the customs border). Customs regulation shall be executed in accordance with this Code and other normative legal acts of the Republic of Tajikistan.

5. 2. Customs affairs shall constitute the totality of methods and means ensuring compliance with measures of customs tariff regulation, prohibitions and restrictions that are established in accordance with the legislation of the Republic of Tajikistan in the area of state regulation of foreign economic activities relating to conveyance of goods and means of transport across the customs border. 3. The government of the Republic of Tajikistan shall perform the overall administration of customs affairs in accordance with the legislation of the Republic of Tajikistan. The authorized body on customs affairs shall ensure direct realization for customs purposes of the objectives in the area of customs affairs and uniform application of the customs legislation of the Republic of Tajikistan by all customs bodies within the territory of the Republic of Tajikistan. 4. The Republic of Tajikistan shall participate in international cooperation in the area of customs regulation in order to harmonize and unify legislation of the Republic of Tajikistan with norms of international law and with generally accepted international practices.

6. Tajikistans customs Import regulations Amounts not exceeding of 5000 USD do not need to be declared. Goods for personal use may be imported in reasonable quantities by persons of 18 years of age or older without incurring customs duty. Allowed imports without incurring customs duty: -Tobacco: 200 Cigarettes or 100 Cigars or 500g of Tobacco -Alcohol: 2 litres of spirits -Perfume: for personal use

7. Exports which requires additional permits from respective authorities: -Firearms and weapons -Pharmaceuticals -Psychotropic drugs -Equipment -Live animals -Radioactive substance