1. Definitions

2. PROCESSING FOR FREE CIRCULATION Processing of goods for free circulation' shall mean the customs regime under which goods imported to the customs territory of the Republic of Tajikistan are used for operations on processing of goods within the established time limit (time limit for processing of goods) with full conditional release from payment of customs duties with subsequent release of processed products into free circulation with payment of customs duties at the rates applied to the processed products.

3. EXPORT 'Export of goods' shall mean the customs regime under which domestic goods are exported outside the customs territory of the Republic of Tajikistan to be used and consumed outside this territory without restrictions.

4. INTERNATIONAL CUSTOMS TRANSIT 'International transit of goods' shall mean the customs regime under which foreign goods are conveyed under the customs control across the customs territory of the Republic of Tajikistan between the point of entry onto the customs territory of the Republic of Tajikistan and their exit from this territory (if it is the part of their way that starts and ends outside the customs territory of the Republic of Tajikistan), without payment of customs duties and taxes, and also without application of economic prohibitions and restrictions established in accordance with normative legalacts of the Republic of Tajikistan

5. PROCESSING OF GOODS ON CUSTOMS TERRITORY Processing of goods on customs territory' shall mean the customs regime under which foreign goods imported to the customs territory of the Republic of Tajikistan used for processing on the customs territory of the Republic of Tajikistan within the state time period (the time period of processing of goods) with full conditional exemption from customs duties and taxes and further export of processed products outside the customs territory of the Republic of Tajikistan.

6. PROCESSING FOR FREE CIRCULATION 'Processing of goods for free circulation' shall mean the customs regime under which goods imported to the customs territory of the Republic of Tajikistan are used for operations on processing of goods within the established time limit (time limit for processing of goods) with full conditional release from payment of customs duties with subsequent release of processed products into free circulation with payment of customs duties at the rates applied to the processed products.

7. TEMPORARY IMPORT 'Temporary import of goods" shall mean the customs regime under which foreign goods are used under the customs control within the established time limit (time limit of temporary import) on the customs territory of the Republic of Tajikistan with full or partial conditional exemption from customs duties and taxes, and without application of prohibitions and restrictions of economic nature, established in accordance with normative legal acts of the Republic of Tajikistan provided that they are re- exported from the customs territory of the Republic of Tajikistan.

8. CUSTOMS WAREHOUSE 'Customs warehouse' shall mean the customs regime under which imported goods onto the customs territory of the Republic of Tajikistan are stored under the customs control, without payment of customs duties or taxes, and without application of economic prohibitions and restrictions, established in accordance with normative legal acts of the Republic of Tajikistan, and also the goods, intended for export, are stored under the customs control on the terms stipulated by this Chapter.

9. RE-IMPORT Re-import of goods' shall mean the customs regime under which goods, previously exported outside the customs territory of the Republic of Tajikistan, are re- imported within the time limit set in subparagraph 2 of paragraph 1 of Article 235 of this Code) without payment of customs duties and taxes, and without application of economic prohibitions and restrictions established in accordance with normative legal acts of the Republic of Tajikistan..

10. RE-EXPORT 'Re-export of goods' shall mean the customs regime under which goods that were previously imported onto the customs territory of the Republic of Tajikistan are exported from this territory, exempt from or with refund of the customs import duties and taxes that were paid, and without economic prohibitions and restrictions being applied to them, established in accordance with normative legal acts of the Republic of Tajikistan.

11. DESTRUCTION 'Destruction of goods' shall mean the customs regime under which foreign goods are destroyed under the customs control, without payment of customs duties and taxes and without application of economic prohibitions and restrictions, established in accordance with normative legal acts of the Republic of Tajikistan.

12. REFUSAL OF GOODS IN FAVOR OF THE STATE 'Refusal of goods in favor of the State' shall mean the customs regime under which goods are transferred free of charge to state ownership without payment of customs duties and taxes and also without application of economic prohibitions and restrictions, established in accordance with normative legal acts of the Republic of Tajikista

13. TEMPORARY EXPORT Temporary exportation shall mean the customs regime under which domestic goods may be used outside the customs territory of the Republic of Tajikistan within a set time period with full conditional exemption from export customs duties and without application of economic prohibitions and restrictions, established in accordance with normative legal acts of the Republic of Tajikistan.

14. DUTY-FREE TRADE 'Duty-free trade ' shall mean the customs regime under which the foreign goods, imported to the customs territory of the Republic of Tajikistan, or domestic goods are sold in retail to natural persons, leaving the customs territory of the Republic of Tajikistan, in the duty-free shops, without payment of customs duties, taxes, and without prohibitions and restrictions of economic nature being applied to them, established in accordance with normative legal acts of the Republic of Tajikistan

15. FREE CUSTOMS ZONE Free customs zone" shall mean the customs regime under which foreign goods are placed and used within the relevant territorial borders of a special economic zone with full or partial exemption from customs duties and taxes, and without prohibitions and restrictions of economic nature being applied to goods, established in accordance with normative legal acts of the Republic of Tajikistan.

16. FREE WAREHOUSE 'Free warehouse' shall mean the customs regime under which goods are placed and used in specialized premises (places) recognized as free warehouses, with exemption from customs duties and taxes and without having measures associated with prohibitions and restrictions of economic nature applied to them, established in accordance with normative legal acts of the Republic of Tajikistan.

17. CONVEYANCE OF SUPPLIES "Conveyance of supplies" - customs regime under which goods intended for use on sea vessels, air crafts and in trains that are used for paid international transportation of passengers, or for paid or free international industrial or commercial transportation of goods; as well as goods intended for sale to crew members and passengers of such sea vessels, air-crafts are conveyed across the customs border without payment of customs duties and taxes, and without application of prohibitions and restrictions of economic nature established in compliance with the normative legal acts of the Republic of Tajikistan.

18. CONVEYANCE OF SUPPLIES Conveyance of supplies" - customs regime under which goods intended for use on sea vessels, air crafts and in trains that are used for paid international transportation of passengers, or for paid or free international industrial or commercial transportation of goods; as well as goods intended for sale to crew members and passengers of such sea vessels, air-crafts are conveyed across the customs border without payment of customs duties and taxes, and without application of prohibitions and restrictions of economic nature established in compliance with the normative legal acts of the Republic of Tajikistan.

19. SPECIAL CUSTOMS REGIMES Special customs regimes shall apply with regard to the following goods, when transferred across the customs border: 1) goods exported outside the customs territory of the Republic of Tajikistan and intended for ensuring the operations of embassies, consulates, representative offices of international organizations and other official representations of the Republic of Tajikistan abroad; 2) goods transferred across the customs border between military units of the Republic of Tajikistan, and located on the customs territory of the Republic of Tajikistan and beyond its boundaries;

20. 3) goods transferred across the customs border and intended for prevention and liquidation of calamities and other emergency situations, including goods intended for free distribution among persons who have suffered as the result of extraordinary situations, and goods required for carrying outracing and other urgent activities and for the functioning of wrecking units; 4) goods exported outside the Republic of Tajikistan and intended for ensuring the operations of medical, sports, sanitary and other social institutions, the property of which belongs to the Republic of Tajikistan; as well as for conducting scientific and research activities that are in the interests of the Republic of Tajikistan on non- commercial basis by domestic organizations; 5) domestic goods that are transferred between customs bodies through the territory of a foreign state.