Article 223. Use of method of controlled deliveries with respect to other articles

Method of controlled delivery might be used with respect to other articles, being an instrument or means of crime implementation, and also other articles received in a criminal way.

Decision about use of method of controlled deliveries with respect to these articles is taken by the executive power body carrying out customs business in the Azerbaijan Republic, with immediate notification of General Solicitor (Public Prosecutor) of the Azerbaijan Republic.

Section X
Violations of customs regulations and responsibility for these violations. Proceedings on violations of customs regulations and their consideration

Chapter 37. General

Article 225. Violation of customs regulations

Illegal actions and inactivity of person leading to violation of procedure of transfer (including use of customs regulations), customs control and customs clearing of commodities and means of transportation transferred through the customs border of the Azerbaijan Republic, imposition of customs duties and their payment, granting customs privileges and their use in compliance with respective laws of the Azerbaijan Republic, this Code, Law of the Azerbaijan Republic «On customs tariff», other legislative acts of the Azerbaijan Republic concerning customs and international agreements are recognised as violation of customs regulations and stipulate the responsibility according to the laws of the Azerbaijan Republic and this Code. (2)

Article 226. Responsibility of persons who violated customs regulation

Persons who violated customs borders will be responsible in accordance with this Code, and as for the issues which are not covered by provisions of this Code - in accordance with legislation of the Azerbaijan Republic on administrative crime.

Physical persons are responsible for violation of customs regulations if to the moment of crime their age is sixteen years.

Executives are responsible for violation of customs regulations if at the moment of crime their office responsibilities envisaged observance of provisions of this Code, and also other legislative acts of the Azerbaijan Republic on customs and international agreements of the Azerbaijan Republic which are subject to control by customs authorities of the Azerbaijan Republic.

Physical persons and legal entities are responsible for violation of customs regulations if they committed crime or were inactive - deliberately, or through carelessness.

Enterprises, companies and organisations, and also persons carrying out business activity without establishment of legal entity are responsible for violation of customs regulations, except cases when crime took place as a result of force majeure circumstances.

Calling to account of persons mentioned in the sixth paragraph of this article shall not release from responsibility their executives and other employees for violation of customs regulations.

Institution of criminal proceedings against crime in the sphere of customs business of executives and other employees shall not release the enterprise, company and organisation, and also person carrying out business activity without establishment of legal entity, from responsibility for violation of customs regulations.

Imposition of punishment measures for violation of customs regulations does not release persons against whom proceedings have been instituted from payment of customs duties and fulfillment of other provisions of this Law.

Article 227. Responsibility of military men and other persons who are subject to drill regulations for violation of customs regulations

Soldiers of Military Forces of the Azerbaijan Republic, frontier guards and internal military formations, and also other military formations as envisaged by legislation, citizens called to annual camps, and also soldiers and officers of the Ministry of Internal Affairs of the Azerbaijan Republic, employees of the Ministry of National Security are responsible for violation of customs regulations equally with others.

Military formations and other military groups of the Azerbaijan Republic with the status of legal entity, bodies of the Ministry of Internal Affairs of the Azerbaijan Republic, bodies of Ministry of National Security are responsible for violation of customs regulations equally with others and in compliance with provisions of this Code.

Article 228. Responsibility of foreign legal entities and physical persons

Foreign legal entities and physical persons are responsible for violation of customs regulations equally with legal entities and physical persons of the Azerbaijan Republic.

Article 229. Realisation of legislation on responsibility for violation of customs regulations

Persons who committed violation of customs regulations will bear responsibility based on legislation existing at the moment of crime.

Acts alleviating or annulling responsibility for violation of customs regulations have retroactive effect, i.e. they also apply to crime committed before said acts have been issued.

Acts establishing or aggravating responsibility for violation of customs regulations shall not have retroactive effect.

Proceedings on cases of violation of customs regulations and their consideration are carried on based on legislation existing at the time when this case is investigated by the law court.

Article 230. Irresponsibility

Physical person who at the moment of violation of customs regulations was not answerable for his actions, i.e. could not understand meaning of his actions or control himself due to chronic mental illness, temporal psychic disorder, weak mind, etc. is not responsible.

Article 231. Circumstances alleviating responsibility for violation of customs regulations

The followings are regarded as circumstances alleviating responsibility for violation of customs regulations:

1) active assistance in solution of the case;

2) voluntary elimination of harmful after-effects of crime;

3) criminal action accomplished under the threat or force, or because of material, occupancy and other dependence;

4) perpetration of crime by persons under age, pregnant woman or woman with a baby under one year.

Executive of the customs body of the Azerbaijan Republic investigating a case on violation of customs regulations may also recognise as alleviating circumstances not specified in this article.

Article 232. Circumstances aggravating responsibility for violation of customs regulations

The followings are regarded as circumstances aggravating responsibility for violation of customs regulations:

1) continuation of unlawful behaviour despite requests of the executive of the customs body of the Azerbaijan Republic to stop it;

2) repeated violation of customs regulations within a year;

3) violation of customs regulations by a person who earlier committed crime in the sphere of customs business;

4) involvement of a person under age in violation of customs regulations;

5) violation of customs regulations by a group of persons;

6) violation of customs regulations in conditions of natural calamity or other force majeure circumstances;

7) violation of customs regulations in a state of intoxication.

Article 233. Imposition of penalties

Whenever one legal entity and physical person commits two and more unlawful violations of customs regulations penalty is imposed for each unlawful action separately, without replacement of less severe punishment with more severe.

Article 234. Imposition of less severe measure of punishment than that envisaged in this Code

Executive of the customs body of the Azerbaijan Republic investigating a case on violation of customs regulations, having considered circumstances significantly alleviating degree of public danger of committed act, or inactivity, and also personality of guilty person and recognising that the penalty imposed should be less than the minimum envisaged in this Code for such unlawful action, may accept such alleviation, with obligatory indication of its motives (except circumstances specified in article 232).

Following the same reasons, additional investigation of unlawful violation of customs regulations, which in accordance with this section is obligatory, may be avoided.

Article 235. Exemption from responsibility for violation of customs regulations

If before investigation on violation of customs regulations began, or decision concerning this case was put for execution, it was recognised that actions or inactivity of the delinquent stopped presenting public threat, said person will be released from responsibility, except circumstances specified in article 232 of this Code.

With minor violations of customs regulations, executive of the customs body of the Azerbaijan Republic who is investigating the case may release the delinquent and end up with oral warning.

Article 236. Term, on expiration of which punished person is regarded non-penalised

If a person submitted to penalty for violation of customs regulations does not commit other violation of customs regulations within a year from the day when the punishment ended, this person will be recognised as if non-penalised.

Article 237. Types of punishment for violation of customs regulations

The following types of punishment are imposed for violation of customs regulations:

1) warning;

2) penalty;

3) recall of license or qualification certificate issued by customs authorities of the Azerbaijan Republic on implementation of some kinds of activity envisaged by this Code;

4) confiscation of commodities and means of transportation being direct objects of violation of customs regulations, commodities and means of transportation with specially arranged hiding places, used for transfer through the customs border of the Azerbaijan Republic with concealed commodities being direct objects of violation of customs regulations;

5) exaction of cost of commodities and means of transportation being direct objects of violation of customs regulations, commodities and means of transportation with specially arranged hiding-places, used for transfer through the customs border of the Azerbaijan Republic with concealed commodities being direct objects of violation of customs regulations;

6) confiscation of means of transportation used for transfer of commodities being direct objects of violation of customs regulations.

Article 238. Penalty

On imposition of punishment in the form of penalty established based on minimum wages, by minimum wages we shall mean minimum wages in accordance with legislation on a day of unlawful action, and if such day is impossible to establish - on a day when said unlawful action was revealed.

When punishment is imposed in the form of penalty established based on cost of commodities and means of transportation, by cost of these articles we shall mean their free (market) price on a day when said unlawful action was revealed.

Article 239. Recall of the license and qualification certificate

Recall of the license and qualification certificate might be applied as an additional punishment on the owners of customs warehouses, duty-free shops, free warehouses, warehouses of temporary storage and also customs brokers, customs carriers or specialists on customs clearing if said unlawful actions have been committed with respect to activity carried out by said persons under the license or qualification certificate.

Article 240. Recovery of cost of commodities and means of transportation

By recovery of cost of commodities and means of transportation being direct objects of violation of customs regulations, commodities and means of transportation with specially arranged hiding-places, used for transfer through the customs border of the Azerbaijan Republic with concealed commodities being direct objects of violation of customs regulations, we shall mean forcible withdrawal of sum of money constituting free (market) price of such commodities and means of transportation on a day when said unlawful action was revealed. This withdrawal shall be used as primary, or additional penalty.

Article 241. Violation of customs regulations committed by several accomplices

Deliberate joint participation in violation of customs regulations of two and more physical persons is recognised as complicity in unlawful action.

Organisers, instigators and accomplices are recognised accomplices in violation of customs regulations alongside with executors.

Executor is the person who directly committed violation of customs regulations, or directly participated in its accomplishment, together with other persons, and also person who committed this unlawful action through other persons who are not responsible for violation of customs regulations.

Organiser is the person who organised violation of customs regulations or directed its implementation.

Instigator is the person who persuaded to violation of customs regulations.

Accomplice is a person assisted in violation of customs regulations with advises, instructions on elimination of obstacles, and also a person who beforehand promised to hide instruments and means of crime, or articles being direct objects of violation of customs regulations.

Article 242. Term for imposition of penalty for violation of customs regulations

Penalties envisaged in paragraphs 1-3 of article 237 of this Code should be imposed on physical persons or executives not later than two months from the day when said violations have been revealed, penalties on enterprises, companies and organisations and also persons carrying out business activity without establishment of legal entity should be imposed not later than one year from the day when violations have been revealed.

Penalties envisaged in paragraphs 4-6 of article 237 of this Code are imposed irrespective of the fact if they are major or additional penalties, or irrespective of the time of accomplishment of violation of customs regulations or its discovery.

In case of refusal to institute proceedings or closure of criminal case, but with evidence of violation of customs regulations, term of imposition of penalty is estimated from the moment when customs authorities of the Azerbaijan Republic are notified about refusal to institute proceedings or closure of criminal case.

Estimation of the term of imposition of penalty for violation of customs regulations is interrupted if before the term indicated in the first paragraph of this article expired, the person commits new violation of customs regulations, in which case estimation of the term begins from a moment when new violation of customs regulations is revealed.

Article 243. Observance of legislation when applying measures of punishment for violation of customs regulations

Person committed violation of customs regulations will be punished only in compliance with legislative acts of the Azerbaijan Republic and based on these acts.

Implementation of proceedings regarding violation of customs regulations and their consideration, and also implementation of directives of customs authorities of the Azerbaijan Republic about imposition of penalties are done strictly on legal base. Customs authorities of the Azerbaijan Republic and their executives shall apply measures of punishment for violation of customs regulations within the limits of their authority, strictly in line with legislation of the Azerbaijan Republic.

Observance of requirements of legislation of the Azerbaijan Republic when applying measures of penalty for violation of customs regulations is under systematic control of the higher customs bodies of the Azerbaijan Republic and their executives, Public Prosecutor’s control, there is right of appeal, other mechanisms envisaged by legislation of the Azerbaijan Republic.

Chapter 38. Kinds of violation of customs regulations and responsibility

Article 244. Violation of regulations of zone of customs control

Transfer of commodities, means of transportation and persons including executives of state bodies (except customs authorities) through the borders of zone of customs control and within the limits of this zone, and also implementation of productive and other commercial activity without permit of customs authorities of the Azerbaijan Republic, except cases envisaged by legislative acts of the Azerbaijan Republic, and also other actions violating regime of zone of customs control entails warning or imposition of penalty in the amount from 5 to 15 minimum wages.

Article 245. Non-notification about crossing of customs border of the Azerbaijan Republic when importing commodities and means of transportation

Non-notification of customs authorities of the Azerbaijan Republic about crossing of customs border of the Azerbaijan Republic when importing commodities and means of transportation to the customs territory of the Azerbaijan Republic entails warning or imposition of penalty in the amount from 2 to 7 minimum wages.

Article 246. Non-notification or unreliable notification about intention to take commodities and means of transportation outside the customs territory of the Azerbaijan Republic

Non-notification of customs authorities of the Azerbaijan Republic about intention to take commodities and means of transportation outside the customs territory of the Azerbaijan Republic entails warning or imposition of penalty in the amount from 2 to 10 minimum wages.

Unreliable notification of customs authorities of the Azerbaijan Republic about intention to take commodities and means of transportation outside the customs territory of the Azerbaijan Republic, if such notification has been registered by customs authorities of the Azerbaijan Republic in an established order, and also failure to deliver commodities and means of transportation to specified place and in specified time will result in imposition of penalty in the amount from 5 to 15 minimum wages.

Article 247. Failure to take measures in case of accident or force majeure circumstances

Failure to take measures in case of accident or force majeure circumstances to provide safety of commodities and means of transportation accepted for delivery to a place specified by the customs body of the Azerbaijan Republic or transferred as transit, possibility of their illegal use, non-notification of the nearest customs body of the Azerbaijan Republic about circumstances of the case, about location of such commodities and means of transportation, failure to deliver transfer of such commodities and means of transportation to the nearest customs body of the Azerbaijan Republic or to bring executives of this body to the place where said commodities and means of transportation are located entails penalty in the amount from 2 to 10 percent of cost of commodities and means of transportation being direct objects of unlawful actions.

Article 248. Failure to present commodities and means of transportation at the point of delivery and failure to submit accompanying documents

Failure to present commodities and means of transportation at the point of delivery and failure to submit accompanying documents to customs authorities of the Azerbaijan Republic entails penalty in the amount from 2 to 10 minimum wages.

Article 249. Issuance, loss or non-delivery of commodities, means of transportation and accompanying documents to the customs body of the Azerbaijan Republic without permit of customs authorities of the Azerbaijan Republic

Issuance without permit of customs authorities of the Azerbaijan Republic, loss or non-delivery of commodities and means of transportation being under the customs control to a place specified by customs authorities of the Azerbaijan Republic entails penalty in the amount from 50 to 100 percent of cost of commodities and means of transportation - direct objects of unlawful actions.

Loss or non-delivery of customs or other documents - accepted for presentation to customs authorities of the Azerbaijan Republic - for commodities and means of transportation being under the customs control entails warning or penalty in the amount from 3 to 50 percent of cost of commodities and means of transportation - with accompanying documents lost or non-delivered.

Failure to observe term of delivery of commodities, means of transportation and accompanying documents entails penalty in the amount from 2 to 10 minimum wages.

Article 250. Refusal to stop means of transportation

Refusal to stop means of transportation passing through the customs border of the Azerbaijan Republic, and also means of transportation being transferred through the customs border of the Azerbaijan Republic as commodity in points specified by customs authorities of the Azerbaijan Republic entails warning or penalty in the amount from 2 to 15 minimum wages.

Article 251. Departure of means of transportation without permit of customs authorities of the Azerbaijan Republic

Departure of means of transportation being under the customs control or means of transportation being transferred through the customs border of the Azerbaijan Republic as commodity from the place of their parking without permit of customs authorities of the Azerbaijan Republic entails warning or penalty in the amount from 2 to 15 minimum wages.

Article 252. Mooring to a vessel and other floating facilities being under the customs control

Mooring to a vessel and other floating facilities which are under the customs control of vessels and other floating facilities without permit of customs authorities of the Azerbaijan Republic entails penalty in the amount from 10 to 20 minimum wages.

Article 253. Violation of procedure of customs clearing

Violation of procedure of customs clearing, i.e. failure to observe established regulations on beginning and end of customs clearing, place, time and procedure of its implementation, or unfounded claims for simplified procedures of customs clearing, and also failure to observe terms of use of this procedure, except cases specified in other articles of this chapter, entails warning or penalty in the amount from 2 to 7 minimum wages, with recall of the license or qualification certificate or without their recall.

Article 254. Illegal operations with commodities and means of transportation with incomplete customs clearing, change of their condition, use and disposal

Implementation of operations with commodities and means of transportation with incomplete customs clearing, change of their condition, use and disposal in breach of established requirements and conditions, except cases specified in other articles of this chapter, entails warning or penalty in the amount from 10 to 100 percent of cost of commodities and means of transportation being direct objects of unlawful actions.

Article 255. Handling and other operations carried out without permit of customs authorities of the Azerbaijan Republic

Transportation, loading, unloading, handling, packing, correction of defects in packages, repackaging or acceptance for transfer of commodities and means of transportation being under the customs control, taking samples and specimens of such commodities, opening depots and other premises with such commodities and means of transportation without permit of customs authorities of the Azerbaijan Republic entails penalty in the amount from 10 to 20 minimum wages.

Article 256. Change, elimination, damage or loss of identification marks

Change, elimination, damage or loss of identification marks used by customs authorities of the Azerbaijan Republic entails penalty in the amount from 10 to 20 minimum wages.

Article 257. Violation of procedure of declaring of commodities and means of transportation

Violation of procedure of declaring commodities and means of transportation, i.e. failure to observe established regulations on form and place of declaring, procedure of its implementation (including use of temporal, incomplete or periodic customs declaration when declaring), except cases specified in other articles of this chapter, entails warning or recall of the license or qualification certificate, or imposition of penalty in the amount from 10 to 15 minimum wages.

Article 258. Violation of term of presentation of customs declaration, documents and additional data to customs authorities of the Azerbaijan Republic

Failure to present customs declaration on commodities and means of transportation, documents and additional data required for customs purposes to customs authorities of the Azerbaijan Republic in term specified by said customs authorities entails recall of the license or qualification certificate, or imposition of penalty in the amount from 5 to 10 minimum wages.

Article 259. Non-admission of the customs officer of the Azerbaijan Republic to the territory and into premises for implementation of customs control

Non-admission of the customs officer of the Azerbaijan Republic to the territory or into premises where there could be commodities and means of transportation liable to customs control, documents required for such control, or where activity under the control of customs authorities of the Azerbaijan Republic is implemented, entails recall of the license or qualification certificate, or imposition of penalty in the amount from 5 to 15 minimum wages.

Article 260. Failure to present reports to customs authorities of the Azerbaijan Republic and to carry out accounting in an established order

Failure to present to customs authorities of the Azerbaijan Republic required reports on imported, exported, delivered, stored, processed, produced, purchased and sold commodities being under the customs control, or on the territory of free customs zones and free warehouses, and at the same time failure to observe procedure of accounting (registration) of such commodities entails warning, recall of the license or imposition of penalty in the amount from 5 to 20 minimum wages.

Article 261. Violation of regulations on warehouses of temporary storage

Failure to adopt measures on issuance or getting for disposal, in compliance with customs regulations, of commodities and means of transportation if term of their presence in the warehouse of temporary storage exceeded specified storage term, entails confiscation of commodities and means of transportation being direct objects of unlawful actions.

Article 262. Violation of procedures of placement of commodities for storing and implementation of operations with such commodities

Violation of procedure and term of placement of commodities for storing and storage, and also failure to observe specified requirements and conditions of operations with commodities in the customs warehouses, warehouses of temporary storage and free warehouses, except cases envisaged by articles 249, 254, 255, 256, 259 and 261 of this Code involves recall of the license or imposition of penalty in the amount from 10 to 25 minimum wages.

Article 263. Violation of procedure of processing of commodities

Violation of procedure of processing of commodities, i.e. failure to observe established requirements, limitations and conditions of issuance of license on processing of commodities, procedure and term of their processing, volumes of output of products of processing, replacement of products of processing with other products, their exchange for other commodities, implementation of operations on processing of such commodities entails imposition of penalty in the amount from 5 to 10 percent of cost of commodities being an object of unlawful actions.

Article 264. Violation of procedure of productive or other commercial activity in free customs zones and free warehouses

Violation of procedure of productive or other commercial activity in free customs zones and free warehouses entails imposition of penalty in the amount from 5 to 15 minimum wages, with or without recall of the license.

Article 265. Violation of procedure of construction of buildings, premises and structures in free customs zones

Construction of buildings, premises and structures in free customs zones with violation of regulations specified in this Code results in penalty in the amount from 5 to 15 minimum wages, with restoration of the customs zone to its original state at the expense of guilty person.

Article 266. Failure to take out from the customs territory of the Azerbaijan Republic, or to return to this territory commodities and means of transportation

Failure to take out from the customs territory of the Azerbaijan Republic commodities and means of transportation which have been imported earlier, if such taking-out is mandatory, or non-return to the customs territory of the Azerbaijan Republic of commodities and return is mandatory, in an established term, whenever there are no signs of crime, entails confiscation of commodities and means of transportation being direct object of unlawful actions, or imposition of penalty in the amount of 50 percent of cost of these commodities and means of transportation.

Submission of forged documents to the customs authorities of the Azerbaijan Republic as a proof of re-export or re-import, or impossibility to do that due to a loss of commodities and means of transportation as a result of accident or force majeure circumstances, normal wear and tear or loss, as a result of illegal actions - according to legislation of the Azerbaijan Republic - of bodies and executives of foreign country, where there are no signs of crime, entails confiscation of commodities and means of transportation being direct object of unlawful actions, or imposition of penalty in the amount of 50 percent of cost of said commodities and means of transportation.

Article 267. Violation of procedure of destruction of commodities

Violation of procedure of destruction of commodities, i.e. non-observance of established regulations and terms of destruction of commodities, placement of wastes formed as a result of such destruction under relevant customs control entails penalty in the amount from 10 to 100 minimum wages.

Article 268. Illegal operations with commodities and means of transportation placed under relevant customs control, change of their condition, use and disposal of these items

Implementation of operations with commodities and means of transportation, change of their condition, use and disposal of these items against established customs regulations, and also non-observance of other limitations, requirements and conditions of customs regulations, except cases envisaged in other articles of this chapter results in confiscation of commodities and means of transportation being direct object of unlawful actions, or imposition of penalty in the amount from 5 to 10 percent of cost of these commodities and means of transportation, with recall of the license or qualification certificate.

Article 269. Non-observance of procedure of use of economic policy measures and other constraints when transferring commodities and means of transportation through the customs border of the Azerbaijan Republic

Transfer of commodities and means of transportation, which are subject to measures of economic policy and other constraints, through the customs border of the Azerbaijan Republic against established customs regulations and constraints, except cases envisaged in other articles of this chapter entails confiscation of commodities and means of transportation being direct object of unlawful actions, or imposition of penalty in the amount up to 50 percent of cost of these commodities and means of transportation.

Article 270. Transfer of commodities through the customs border of the Azerbaijan Republic as commodities for the purposes other than commercial

Transfer of commodities through the customs border of the Azerbaijan Republic as commodities for the purposes other than commercial, and in reality intended for implementation of productive or other commercial activity, except cases envisaged in article 277 of this Code, where there are no signs of crime, results in penalty in the amount from 50 to 100 percent of cost of these commodities being direct object of unlawful actions.

Article 271. Transfer of commodities and means of transportation through the customs border of the Azerbaijan Republic avoiding customs control

Transfer of commodities and means of transportation through the customs border of the Azerbaijan Republic avoiding customs control, i.e. outside places specified by customs authorities of the Azerbaijan Republic or established time, where there are no signs of crime, results in confiscation of commodities and means of transportation being direct object of unlawful actions, or imposition of penalty in the amount from 50 to 100 percent of cost of these commodities and means of transportation.

Article 272. Concealment of commodities transferred through the customs border of the Azerbaijan Republic from customs control

Concealment of commodities transferred through the customs border of the Azerbaijan Republic from customs control, i.e. use of special hiding places or other means preventing discovery of commodities, or imparting properties of one commodity to another, with evident signs of crime, results in confiscation of commodities being direct object of unlawful actions, and also commodities and means of transportation with specially arranged hiding places used for transfer through the customs border of the Azerbaijan Republic with concealment of such commodities, or imposition of penalty in the amount from 50 to 100 percent of cost of commodities being direct object of unlawful action.

Article 273. Transfer of commodities and means of transportation through the customs border of the Azerbaijan Republic with fraudulent use of documents or identification means

Submission to the customs authorities of the Azerbaijan Republic of forged documents, documents with unreliable information, or documents on other commodities and means of transportation, and also use of forged identification marks, except cases envisaged in articles 274 and 277 of this Code, where there are no signs of crime, results in confiscation of commodities and means of transportation being direct object of unlawful actions, or imposition of penalty in the amount from 50 to 100 percent of cost of such commodities and means of transportation.

Article 274. Failure to declare or unreliable declaring of commodities and means of transportation

Failure to declare or unreliable declaring of commodities and means of transportation being transferred through the customs border of the Azerbaijan Republic, i.e. failure to declare in an established form - in writing, orally or in any other form, or declaration of untrue data concerning commodities and means of transportation, relevant customs regulations and other information required for customs purposes, except cases envisaged in articles 253, 257, 258, 269, 270, 271, 272, 273 and 277 of this Code, where there are no signs of crime, results in confiscation of commodities and means of transportation being direct object of unlawful actions, or recall of license or qualification certificate, or imposition of penalty in the amount from 50 to 100 percent of cost of these commodities and means of transportation.

Submission of untrue data which have no effect on decision taken the customs authorities of the Azerbaijan Republic about transfer of commodities and means of transportation through the customs border of the Azerbaijan Republic, their placement under the requested customs control, amount of customs charges, results in warning or imposition of penalty in the amount from 10 to 20 minimum wages.

Article 275. Transportation, storage, purchase of commodities and means of transportation brought to the customs territory of the Azerbaijan Republic with violation of customs regulations, their use or disposal

Transportation, storage, purchase of commodities and means of transportation brought to the customs territory of the Azerbaijan Republic avoiding customs control, or with concealment from such control, or with fraudulent use of documents or identification means, or undeclared or unreliably declared articles, use or disposal of these commodities and means of transportation, and also transportation, storage, purchase of commodities and means of transportation enjoying privileges in customs payments, used or alienated without permit of customs authorities of the Azerbaijan Republic, with the purposes other than those provided in relation with said privileges, results in confiscation of commodities and means of transportation being direct object of unlawful actions, or imposition of penalty in the amount from 10 to 50 percent of cost of these commodities and means of transportation, with recall of the license.

Article 276. Violation of procedure of use and disposal of conditionally issued commodities and means of transportation which enjoy privileges in customs payments

Use and disposal of conditionally issued commodities and means of transportation which enjoy privileges in customs payments, with the purposes other than those provided in relation with said privileges, without permit of customs authorities of the Azerbaijan Republic, results in imposition of penalty in the amount from 100 to 200 percent of sum of customs payments, unpaid owing to granted privileges in customs payments, with recall of the license or qualification certificate.

Article 277. Actions directed to illegal exemption from customs duties or their underestimate

Submission of untrue data on customs regulations, volumes, customs cost of commodities and means of transportation, country of their origin which give grounds for their exemption from customs payments or underestimate in customs declaration and other documents required for customs purposes, except cases envisaged by articles 270, 273, 274 of this Code, where there are no signs of crime, involves recall of the license or imposition of penalty in the amount from 100 to 300 percent of unpaid customs duties.

Article 278. Actions directed to refunding of paid customs duties, repayments and other reimbursements, or their return without righteous reasons

Submission of documents with untrue data to customs authorities of the Azerbaijan Republic which give right for refunding of paid customs duties, repayments and other reimbursements, or their return, or incomplete return, without righteous reasons, where there are no signs of crime, involves recall of the license or qualification certificate, or imposition of penalty in the amount from 100 to 200 percent of the sum of customs payments and other reimbursements.

Article 279. Violation of term of customs payments

Failure to pay customs duties (charges) within specified term, where there are no signs of crime, results in recall of the license or qualification certificate, or imposition of penalty in the amount from 100 to 200 percent of the unpaid sum of customs charges.

Article 280. Failure to implement decisions of customs authorities of the Azerbaijan Republic by banks and other credit organisations

Non-implementation by banks and by other credit organisations of request of relevant executive power body which carries out customs business in the Azerbaijan Republic about indisputable withdrawal of customs charges, suspension of operations with bank accounts of the payer of customs charges, and also delays in fulfillment of such requests shall result in imposition of penalty in the amount of unpaid sum.

Article 281. Illegal activity in the role of customs broker, or violation of terms of such activity

Implementation of activity in the role of customs broker, use of a name «customs broker» when advertising and in other information without the license of relevant executive power body which carries out customs business in the Azerbaijan Republic; or if such license has been annulled, recalled or suspended; or if there is no specialist in customs clearing in the staff, having qualification certificate of the executive power body which carries out customs business in the Azerbaijan Republic; or if customs clearing is being accomplished on behalf of customs broker by a person who has no qualification certificate or was deprived of such certificate by decision of the law court; or if qualification certificate of such person has been annulled, recalled, recognised invalid, or suspended; or if customs broker uses license issued as a result of submission to the executive power body which carries out customs business in the Azerbaijan Republic of documents containing unreliable data, and also violation of other terms of such activity, except cases specified in the second paragraph of this article, results in recall of the license and imposition of penalty on customs broker who used this license in the amount from 100 to 500 minimum wages.

Should customs broker or his (its) employees use information which is protected by the law or confidential information with his (its) own purposes, disclosure of such information - except cases envisaged by legislation of the Azerbaijan Republic - of such information, where there are no signs of crime, results in recall of the license and imposition of penalty on customs broker who used this license in the amount from 100 to 500 minimum wages, and for the employee - penalty in the amount from 10 to 300 minimum wages, with recall of qualification certificate of a specialist on customs clearing.

Article 282. Illegal activity in the role of customs carrier, or violation of terms of such activity

Implementation of activity in the role of customs carrier without the license of relevant executive power body which carries out customs business in the Azerbaijan Republic; or if such license has been annulled, recalled or suspended; or if customs carrier uses license issued as a result of submission to the executive power body which carries out customs business in the Azerbaijan Republic of documents containing unreliable data, and also violation of other terms of such activity, except cases specified in the second paragraph of this article, results in recall of the license on implementation of activity as customs carrier or imposition of penalty on customs carrier in the amount from 50 to 200 minimum wages.

Should customs carrier or his (its) employees use information which is protected by the law or confidential information with his (its) own purposes, disclosure of such information - except cases envisaged by legislation of the Azerbaijan Republic - of such information, where there are no signs of crime, results in recall of the license on implementation of activity as customs carrier, imposition of penalty on customs carrier in the amount from 50 to 200 minimum wages, and on his (its) employee - from 10 to 100 minimum wages .

Article 283. Non-fulfillment of customs regulations by executives and other persons

Failure of executives and other employees of the enterprise, company or organisation to observe customs regulations, violation of which is penalised in accordance with provisions of this chapter, and also violation of customs regulations by physical persons carrying out work for the enterprise, company or organisation under the contract of civil-legal nature results in warning or imposition of penalty in the amount of up to 20 minimum wages.

Chapter 39. General terms of proceedings on violation of customs regulations and their consideration

Article 284. Proceedings on violation of customs regulations and procedure of their consideration

Proceedings on violation of customs regulations and their consideration are accomplished by executives of customs authorities of the Azerbaijan Republic in compliance with this Code, and as for other issues - in compliance with legislation of the Azerbaijan Republic on administrative crime.

Proceedings on violation of customs regulations are regarded as initiated from the moment when protocol on violation of customs regulations, or administrative arrest of legal entity and physical person called to account for violation of customs regulations.

In conditions specified in article 380 of this Code consideration of case of violation of customs regulations and imposition of penalty may be done in simplified form, in compliance with chapter 50 of this Code.

Article 285. Executives of the customs body of the Azerbaijan Republic authorised to carry out proceedings on violation of customs regulations

Proceedings on violation of customs regulations are carried out by the executive of the customs body of the Azerbaijan Republic who revealed the fact of violation of customs regulations, or by decision of the head of customs body of the Azerbaijan Republic or his deputy - by executives of division on prevention of violations of customs regulations of customs body of the Azerbaijan Republic.

Head of structural division on prevention of violations of customs regulations and his deputy, and also heads of structural divisions on prevention of violations of customs regulations of other customs bodies (except customs posts/stations) and their deputies in institution of proceedings violation of customs regulations have authority of the head of customs body of the Azerbaijan Republic.

Article 286. Circumstances excluding implementation of proceedings on violation of customs regulations

Proceedings on violation of customs regulations cannot be initiated, and initiated case should be abandoned in the following circumstances:

1) absence of the event of violation of customs regulations;

2) absence of the fact of unlawful action in customs activity (corpus delicti);

3) age of the person accused in violation of customs regulations is less than sixteen years at the moment when unlawful action was committed;

4) physical person who committed unlawful action is irresponsible;

5) physical person acted because of urgent need or necessary defence;

6) if unlawful action was committed by the enterprise, company, organisation and also person who is involved in business activity without establishment of legal entity as a result of force majeure circumstances;

7) issuance of the act of amnesty, if it eliminates imposition of penalty for violation of customs regulations;

8) annulment of act establishing imposition of penalty for violation of customs regulations;

9) expire of term for imposition of penalty for violation of customs regulations to the moment of proceeding;

10) if with regard to physical person who was called to account, there is decision (statement) on abandonment of the case of violation of customs regulations, or such decision has not been annulled in an established order.

11) existence of criminal case on the same case, concerning physical person who was made responsible for violation of customs regulations;

12) death of physical person who was called to account for violation of customs regulations;

13) if as a result of changes circumstances, before proceedings on violation of customs regulations begin, or in the process of such proceedings, harmful nature of actions of inactivity of the person has been eliminated.

If the case about violation of customs regulations has been stopped in the beginning of proceedings, justified decision shall be taken with notification of interested persons.

Article 287. Term of implementation of proceedings on a case of violation of customs regulations

Consideration of a case on violation of customs regulations should be completed not later than within a month from the moment when this case was opened.

Term specified in the first paragraph of this article can be extended, should such necessity arise, by the head of the customs body of the Azerbaijan Republic, or his deputy, and also heads of higher customs bodies of the Azerbaijan Republic, or executives in charge, within a term established for imposition of penalties for violations of customs regulations envisaged in article 242 of this Code. Procedure of extension of term for consideration of a case of violation of customs regulations is defined by the executive power body carrying out customs business in the Azerbaijan Republic.

Article 288. Grounds and reasons for institution of a case on violation of customs regulations

Grounds for institution of a case on violation of customs regulations are the following:

• direct discovery of signs of violations of customs regulations by executives of the customs body of the Azerbaijan Republic;
• information and statements of Azerbaijanian and foreign legal entities and physical persons, and also publications in mass media;
• information received from other legal protection, control and other state bodies;
• information received from customs bodies and other legal protection organisations, competent institutions of foreign countries, international organisations.

Reasons for institution of a case on violation of customs regulations will be sufficient data proving violation of customs regulations.

Article 289. Check of notices, statements and other information about committed, being committed and planned violation of customs regulations

Whenever executives of customs bodies of the Azerbaijan Republic discover signs of committed, being committed and planned violation of customs regulations or received materials with sufficient data confirming such fact, protocol on violation of customs regulations will be immediately made.

Check of notices, statements and other information about violation of customs regulations received by executives of customs authorities of the Azerbaijan Republic in the course of implementation of customs control and customs clearing shall be done simultaneously with said customs control and customs clearing.

In other cases check of notices, statements and other information about committed, being committed and planned violation of customs regulations must be completed within ten days from the day when such information has been received, and in exceptional cases - maximum within one month.

Article 290. Actions of executives of customs bodies of the Azerbaijan Republic on check of information about committed, being committed and planned violation of customs regulations

Executives of customs bodies of the Azerbaijan Republic who are checking notice, statement or other information about committed, being committed and planned violation of customs regulations have the right to carry out customs examination of commodities and means of transportation before proceedings are initiated with regard to violation of customs regulations, and also to receive from persons transferring commodities and means of transportation through the customs border of the Azerbaijan Republic , customs brokers and other persons documents required for check, information and explanations.

Article 291. Language of proceedings with regard to a case of violation of customs regulations

Proceedings with regard to a case of violation of customs regulations and its consideration will be accomplished in the Azerbaijan language.

Persons participating in proceedings under the case of violation of customs regulations who are not in command of Azerbaijan language, have the right to make statements, give explanations, put applications in their mother tongue, or other language which they know, provided that such language is in common use, they also have the right for services of interpreter as specified in this Code.

Article 292. Place of implementation of proceedings under the case of violation of customs regulations

Proceedings under the case of violation of customs regulations shall be carried out at premises of the customs body of the Azerbaijan Republic where said violation has been discovered.

Whenever required, proceedings on violation of customs regulations may be carried out at premises of the customs body of the Azerbaijan Republic where said violation has been committed.

The issue of handing over the case on violation of customs regulations from one customs body to another will be settled by the higher customs body of the Azerbaijan Republic.

The higher customs body of the Azerbaijan Republic may accept for consideration any case on violation of customs regulations or to pass over this case to any subordinate customs body of the Azerbaijan Republic.

Article 293. Merging and singling out cases on violation of customs regulations

One proceeding may combine cases on violation of different customs regulations committed only by one person or by several persons in complicity.

Singling out a case on violation of customs regulations is permitted only in necessary cases, if this does not adversely influence the process of taking decision.

Merging and singling out cases on violation of customs regulations are made by decree of executive of the customs body of the Azerbaijan Republic who is in charge over the case of violation of customs regulations, or head of this or the higher customs body of the Azerbaijan Republic, or his deputy.

Article 294. Protocol on violation of customs regulations

In every case of discovery of violation of customs regulations, except cases envisaged in article 379 of this Code, authorised executive of the customs body of the Azerbaijan Republic makes a protocol about violation of customs regulations, according to a form established by the executive power body which carries out customs business in the Azerbaijan Republic.

The protocol shall include:

• date and place of its issue;
• position, full name of the person who made the protocol;
• data necessary for investigation about the person who has been called to account for violation of customs regulations (if such person has been identified);
• place, time of committed violation of customs regulations and essence of unlawful action;
• article of this Code envisaging responsibility for said violation of customs regulations;
• names and addresses of witnesses (if any);
• explanation of a person who has been called to account for violation of customs regulations;
• information about commodities, means of transportation, documents and other articles confiscated in line with provisions of article 333 of this Code (if any);
• other information required for investigation.

The protocol should be signed by the executive who made it, and also by a person who has been called to account for violation of customs regulations, if such person has been identified. Where there are witnesses the protocol shall be signed by these persons as well.

If a person who has been called to account for violation of customs regulations refuses to sign a protocol, respective record should be done in the protocol. The person who has been called to account for violation of customs regulations has the right to give explanations concerning contents of the protocol, and state motives of his refusal. All explanations and statements, and also motives of refusal are enclosed with the protocol.

When the protocol is being made, the person called to account for violation of customs regulations is informed about his rights, with respective record in the protocol.

The protocol and confiscated commodities, means of transportation, documents and other items are delivered to that customs body of the Azerbaijan Republic where violation of customs regulations has been revealed.

Copy of the protocol is given against receipt or is sent to a person who has been called to account for violation of customs regulations.

If said person who is being called to account for violation of customs regulations cannot be located at a place of his registration or at the address indicated in documents, or his address cannot be found, protocol on violation of customs regulations is prepared without participation of this person. Copy of the protocol is sent by mail to a place of registration or to address indicated in documents. In such case the protocol is regarded as presented, and the person who is being called to account for violation of customs regulations - informed about content of the protocol and article 304 of this Code.

Article 295. Actions of executives of customs bodies of the Azerbaijan Republic on discovery of signs of crime

Whenever signs of crime are revealed in the course of proceedings under a case on violation of customs regulations, or its consideration, the issue of institution of a criminal case is settled as specified in articles 217 and 361 of this Code.

Whenever signs of crime are revealed in the course of implementation of customs control or customs clearing, executive of the customs body of the Azerbaijan Republic who discovered signs of crime qualifies unlawful action in the protocol in line with articles 213,214, 215, 216 of this Code, or with the article of Criminal Law of the Azerbaijan Republic which envisages criminal liability for such action. In such case head of the customs body of the Azerbaijan Republic or his deputy, within a term of not more than three days, and in exceptional cases - not more than ten days, must take one of the following decisions in line with criminal legislation of the Azerbaijan Republic:

1) about institution of criminal case;

2) about refusal in institution of criminal case;

3) about handing over the protocol and other materials on crime in the customs business under investigation.

From the moment of discovery of signs of crime in the sphere of customs business when implementing customs control or customs clearing, before one of decisions listed above is taken, executive of the customs body of the Azerbaijan Republic will check out this fact in an order of investigation of violation of customs regulations. (2)

Article 296. Circumstances when after criminal proceedings were initiated based on signs of crime in the sphere of customs business, executives of customs bodies of the Azerbaijan Republic continue investigation of the case on violation of customs regulations

If in the process of inquiry under a criminal case in the sphere of customs business signs of violation of customs regulations have been revealed which have been committed by the enterprise, company, organisation and also by person who carries out business activity without establishment of legal entity, investigation of all these unlawful actions should be continued by executives of customs bodies of the Azerbaijan Republic, irrespective of the fact if criminal proceedings were instituted with regard to physical persons or executives.

Article 297. Proceedings under the case on violation of customs regulations and investigation with the use of materials received from the bodies of preliminary investigation, other bodies of inquiry, public prosecutor, law court

In case of refusal in institution or cessation of criminal case based on signs of crime in the area of customs business by the bodies of preliminary investigation, other bodies of inquiry, public prosecutor or law court, but with evidence of violation of customs regulations, proceedings under the case and its consideration based on materials containing data on such evidence, shall be carried out after these materials are received by the customs body of the Azerbaijan Republic in an established order.

Article 298. Suspension of proceedings under the case on violation of customs regulations

Proceedings under the case on violation of customs regulations may be suspended in the following cases:

1) concealment of physical person who should be called to account for violation of customs regulations, or failure to establish location of the person who should be called to account due to other reasons;

2) fact of mental of other serious illness of physical person who is being called to account, which has been confirmed by physician;

3) failure to identify the person who has violated customs regulations.

In cases specified in (1) of the first paragraph of this article proceedings under the case on violation of customs regulations may be suspended after expire of the term specified for proceedings under article 287 of this Code.

In cases envisaged in (2) and (3) of the first paragraph of this article proceedings under the case on violation of customs regulations may be suspended also during the term of proceedings.

Before proceedings under the case on violation of customs regulations have been suspended, executive of the customs body of the Azerbaijan Republic must accomplish all legal procedures, which can be done without participation of the person who is responsible, to take all legal measures for settlement of issues indicated in (1) and (3) of the first paragraph of this article which resulted in suspension of proceedings under the case of violation of customs regulations.

Proceedings under the case of violation of customs regulations are suspended by decision of the executive of the customs body of the Azerbaijan Republic. This decision will contain description of the matter and reasons for suspension of proceedings under the case of violation of customs regulations.

If it has been established by expert of forensic medicine of expert-psychiatrist that physical person who is going to be called to account has serious and prolonged, however curable disease, so that he cannot come to executive of the customs body of the Azerbaijan Republic at his request, proceedings under the case on violation of customs regulations will be suspended until this physical person is cured.

Proceedings under the case of violation of customs regulations will be renewed after conditions indicated in (1) and (3) of the first paragraph of this article are eliminated by decision of the customs authorities of the Azerbaijan Republic.

Article 299. Inadmissibility of disclosure of materials concerning the case of violation of customs regulations

Actual data contained in materials of the case of violation of customs regulations, and also information about summons or persons to the premises of customs body of the Azerbaijan Republic in connection with proceedings under the case of violation of customs regulations and consideration thereof, and personal data might be made public before consideration of this case only with permit of executive of the customs body of the Azerbaijan Republic who is in control over this case, or head of this or the higher customs body of the Azerbaijan Republic or his deputies, and also head or deputy of division of the executive power body of the Azerbaijan Republic which carries out customs business in the Azerbaijan Republic on prevention of violations of customs regulations of customs body of the Azerbaijan Republic.

Article 300. Notification of public prosecutor or bodies of preliminary investigation about other crimes besides crime in the area of customs business

If, in the course of implementation of customs control, or customs clearing or during check of statements, applications, notices and other information about completed, being completed or prepared violation of customs regulations, or in the process of proceedings under the case of violation of customs regulations or its consideration, evidence of other crime, besides crime in the area of customs business, is discovered, head of the customs body of the Azerbaijan Republic or his deputy forwards available data to the public prosecutor or bodies of preliminary investigation.

Article 301. Interaction of customs bodies of the Azerbaijan Republic with customs bodies of foreign countries when implementing investigation under cases of violation of customs regulations

Interaction of customs bodies of the Azerbaijan Republic with customs bodies and other competent organisations of foreign countries and international organisations with respect to issues concerning investigation under cases of violation of customs regulations shall be done through the executive power body carrying out customs business in the Azerbaijan Republic in an order envisaged by legislation of the Azerbaijan Republic and international agreements of the Azerbaijan Republic, including agreements concluded by the executive power body carrying out customs business in the Azerbaijan Republic.

Chapter 40. Persons participating in implementation of proceedings under cases on violation of customs regulations and respective investigation, their rights and obligations

Article 302. Participation of the person who has been called to account in investigation of a case on violation of customs regulations, his representative and solicitor

The following legal entities and physical persons take part in investigation of a case on violation of customs regulations:

• legal entity and physical person, and also legal representative of physical person in cases envisaged by article 305 of this Code;
• enterprises, companies and organisations (their directors and deputies of directors) - whenever they are called to account, or with permit of executive of the customs body of the Azerbaijan Republic who is in control over the case of violation of customs regulations under investigation, other employees of said persons if their responsibility envisages complete settlement of all matters related to investigation of violation of customs regulations;
• whenever persons who carry out business activity without establishment of legal entity are called to account — said persons.

If in the process of investigation of violation of customs regulations physical person or executive was arrested for a period over three hours, his solicitor or legal adviser may take part in the process of investigation of unlawful action.

In the process of investigation of violation of customs regulations, alongside with persons mentioned in the first paragraph of this article, solicitors or other representatives of such persons who act as legal advisers, and other representatives may take part in the process of investigation of unlawful action, with permit of executive of the customs body of the Azerbaijan Republic involved in said investigation.

Authority of directors of enterprises, companies, organisations or their deputies is confirmed by documents identifying position of these persons. Authority of other employees of enterprises, companies, organisations is confirmed by power of attorney or other act of the person who has been called to account.

Authority of the solicitor is confirmed by warrant issued by legal advice office.

Authority of representative of the person who has been called to account for violation of customs regulations should be stated in power of attorney made in accordance with legislation of the Azerbaijan Republic.

Power of attorney issued by legal entity and physical person who have been called to account for violation of customs regulations, to their representative must be certified with notary, or equally. Where legal entity and physical person participate directly in investigation of the case on violation of customs regulations, written application of such person is regarded equally with power of attorney.

Article 303. Participation of the person who does not live on the territory of the Azerbaijan Republic and is outside it, in proceedings and investigation of the case of violation of customs regulations

If the person who has been called to account for violation of customs regulations does not live on the territory of the Azerbaijan Republic and is outside it, his representative may take part in proceedings and investigation of the case of violation of customs regulations. Authority of representative should be confirmed in accordance with existing legislation of the Azerbaijan Republic, or in other way sufficient for said representative to implement his obligations.

When representative of the person does not take part in proceedings and investigation of the case of violation of customs regulations, executive of consulate of foreign country on the territory of which said person, being called to account for violation of customs regulations, lives or is staying. Whenever said person, his representative or executive of consulate specified in this article fails to arrive, proceedings and investigation of the case on violation of customs regulations will be carried on in their absence. The person who has been called to account for violation of customs regulations will be notified about results of investigation at the address given by said person, if any.

Procedure of invitation of witnesses, experts and specialists who do not live on the territory of the Azerbaijan Republic and are not staying at this territory, to take part in proceedings and investigation of case on violation of customs regulations, is established by legislation of the Azerbaijan Republic, international agreements of the Azerbaijan Republic, including agreements concluded by the executive power body carrying out customs business in the Azerbaijan Republic.

Article 304. Rights of the person being called to account for violation of customs regulations

The person who has been called to account for violation of customs regulations has the following rights:

• to know, what specific violation of customs regulations he has been called to account for;
• to be acquainted with materials of the case after it is completed and during investigation, make notes (extracts);
• to give explanations;
• to make applications;
• to make rejections;
• during investigation, and in case envisaged in the second paragraph of article 302 of this Code - also during proceedings, to use services of solicitor or other person;
• to make statements in mother tongue or other language which this person is familiar with, if this language is in common use, and also to use services of interpreter if this person does not know the language of proceedings/investigation of the case;
• to appeal against taken decision;
• to enjoy other rights under this Code.

Article 305. Legal representative

Interests of physical person being called for account for violation of customs regulations who is under age, or owing his physical or psychic shortcomings cannot himself implement its functions with regard to violation of customs regulations, may be delegated to legal representatives of this person (parents, those who adopted this person, guardians, trustees). Such delegation of right to represent interests of physical person should be supported by documents confirming relationship or authority.

When necessary, legal representative may be also questioned as a witness under the case of violation of customs regulations.

Article 306. Participation of solicitor or representative (legal adviser) of the person who has been called to account, in proceedings and investigation of the case of violation of customs regulations

In cases envisaged in the second paragraph of article 302, solicitor or representative of the person (legal adviser) who has been arrested for a period over three hours may take part in proceedings/investigation of the case on violation of customs regulations on condition that there is due application of physical person or executive being under administrative arrest, or legal representative of said persons.

If solicitor or representative-legal adviser of physical person who is under the administrative arrest cannot fail to arrive within twenty-four hours from the moment of administrative arrest, executive of the customs body of the Azerbaijan Republic investigating case on violation of customs regulations, will have the right to offer the person under arrest, or to his legal representative, to invite other solicitor or other legal adviser, or to provide other solicitor to said person from legal advice office.

Solicitor or representative of the person under the administrative arrest (legal adviser) are authorised:

• to have meetings with the person under the administrative arrest privately, without limitations of their number and duration;
• to be present when legal procedures under the case of violation of customs regulations are carried out with participation of the person under the administrative arrest;
• to be acquainted with the protocol of administrative arrest and other materials of the case being a basis for arrest;
• to be acquainted with the protocols of legal procedures carried out with participation of arrested person.

Head of the customs body of the Azerbaijan Republic or his deputy have the right, by their own decree, to exempt arrested person, fully or partly, from payment for solicitor services. In such case solicitor’s fee will be paid in accordance with legislation of the Azerbaijan Republic.

Article 307. Participation of expert

Whenever necessary, expert might be invited for participation in investigation of the case on violation of customs regulations.

Expert must arrive when requested and give unbiased conclusion on raised issues.

Expert has the right:

• to be acquainted with materials of the case related to expertise;
• apply for additional materials;
• with permit of executive of the customs body of the Azerbaijan Republic who is involved in proceedings or investigation of the case on violation of customs regulations, to be present at legal procedures or investigation, to question persons called to account and witnesses.

Expert may refuse to give conclusions if provided materials are not sufficient, or if he does not possess required expertise for fulfillment of his obligations. For refusal or evasion from conclusions without valid reasons expert will be responsible in accordance with this Code.

Article 308. Participation of specialist

When required, specialist may be invited for participation in implementation of specific legal procedures under a case on violation of customs regulations, or investigation, i.e. physical person who possesses special knowledge and skills and is not interested in the results of the case.

In interrogatory of witness under age, who is less than fourteen years, a teacher of psychologist must be present as specialist.

At request of the executive of the customs body of the Azerbaijan Republic specialist who is involved in proceedings or investigation of the case on violation of customs regulations must:

• take part in implementation of legal procedures, using his special knowledge and skills for assistance to said executive of the customs body of the Azerbaijan Republic in revealing, registration/fixation and confiscation of evidence;
• participate in implementation of inspections, checks and inventories;
• assist said executive of the customs body of the Azerbaijan Republic, inspectors and persons who carry out checks and inventories, to present revealed facts and circumstances in protocols, acts of inspections and inventories as required.

For refusal or evasion from implementation of his obligations without valid reasons, specialist will be responsible in accordance with this Code.

Specialist has the right:

• with permit of executive of the customs body of the Azerbaijan Republic who is involved in proceedings or investigation of the case on violation of customs regulations to question witnesses and persons having been called to account because of unlawful action;
• to indicate cases related to revealing, registration/fixation and confiscation of evidence;
• to use technological means and instruments for revealing, registration/fixation and confiscation of evidence;
• to carry out observations, measurements and experiments;
• to consult executive of the customs body of the Azerbaijan Republic who is involved in proceedings or investigation of the case on violation of customs regulations and also auditors and other persons carrying out checks and inventories on issues requiring special knowledge and expertise;
• to be acquainted with the protocols, acts of audits, checks and inventories related to specific legal procedures with his participation, to make notes and comments to said protocols and acts. Such notes and comments are introduced into said protocols and acts;
• to sign said protocols and acts.

Participation of legal entity and physical person in legal procedures with respect to the case of violation of customs regulations or in investigation as a specialist does not exclude possibility of his questioning as a witness under the same case.

Article 309. Interpreter

Interpreter may be a person who knows the language required for translation in the course of proceedings under the case of violation of customs regulations or in investigation. Interpreter should not be interested person in this case.

Interpreter is appointed by executive of the customs body of the Azerbaijan Republic who is involved in proceedings or investigation of the case on violation of customs regulations.

Interpreter is obliged to arrive at request and to accomplish required translation fully and accurately.

Whenever required, customs officer of the customs body of the Azerbaijan Republic may acts as an interpreter. Provisions of this article are also valid for persons understanding language of dumb and deaf persons, invited for participation in the case on violation of customs regulations or investigation under this case.

For refusal or evasion from fulfillment of his obligations without good reasons interpreter will be responsible in accordance with this Code.

Article 310. Witness

Any physical person or executive who may know any circumstances as regards the case on violation of customs regulations or facts may be invited as a witness to give testimony.

The following cannot be questioned as witnesses:

• solicitor and representative - legal adviser of the person who has been called to account for violation of customs regulations - about circumstances which became known to them in connection with rendering such services and assistance;
• persons, who due to their physical or mental defects cannot apprehend properly circumstances important for the case and give true explanations.

Close relations of physical person and executive called to account for violation of customs regulations are released from responsibility to give explanations.

At request of executive of the customs body of the Azerbaijan Republic who is involved in proceedings or investigation of the case on violation of customs regulations, the witness must arrive at appointed time to the premises of the customs body of the Azerbaijan Republic and give true explanations, i.e. to present all facts known to him and answer all questions.

The witness may be questioned at the place of his residence if he, due to illness, old age, disability and other valid reasons cannot arrive at the customs body of the Azerbaijan Republic. By decision of the executive of the customs body of the Azerbaijan Republic who is involved in proceedings or investigation of the case on violation of customs regulations other reasons might be also recognised as valid.

For refusal or evasion from fulfillment of his obligations without good reasons the witness will be responsible in accordance with this Code.

Article 311. Participation of invited witnesses

Persons are invited as witnesses in case of inspection, confiscation of commodities, means of transportation, accompanying documents and other articles presented for recognition, customs examination, arrest of commodities, means of transportation and other property; whenever required witnesses may participate in other legal procedures. Minimum number of invited witnesses is two. They should be physical persons not interested in results of the case.

Executives of the customs body of the Azerbaijan Republic who are authorised to carry out customs control and customs clearing, implement proceedings or investigation of cases on violation of customs regulations, and also employees of customs bodies or other bodies of legal protection where proceedings or investigation of cases on violation of customs regulations could be carried out, or any other criminal case in the area of customs business may not participate as invited witnesses.

Invited witnesses must certify in the protocol facts, content and results of actions which took place in their presence. They are authorised to make comments with respect to accomplished actions and to put them into protocols.

Whenever required invited witnesses may be questioned as witnesses under the case.

Chapter 41. Circumstances ruling out possibility of participation in proceedings under the case of violation of customs regulations or in investigation. Rejections

Article 312. Circumstances ruling out possibility of participation of executive of the customs body of the Azerbaijan Republic in proceedings under the case of violation of customs regulations and its investigation

Executive of the customs body of the Azerbaijan Republic cannot carry on proceedings under the case of violation of customs regulations or investigation, if:

1) this executive participated earlier in proceedings under the case of violation of customs regulations or its investigation in the role of witness, expert, specialist, legal representative of the person who has been called to account;

2) this executive is close relative of physical person who has been called to account, his solicitor or representative, and also witness, expert, specialist or auditor who participated in proceedings under the case of violation of customs regulations or its investigation;

3) there are other circumstances allowing to think that executive of the customs body of the Azerbaijan Republic is directly or indirectly interested in the results of the case.

Article 313. Circumstances ruling out possibility of participation of solicitor or representative of the person in proceedings under the case of violation of customs regulations and its investigation

Solicitors and representatives - legal advisers of the person who has been called to account for violation of customs regulations cannot participate in proceedings under the case of violation of customs regulations and its investigation, if they simultaneously protect interests of several persons called to account under one case of violations of customs regulations and their interests are contradictory. The same applies to solicitors and representatives - legal advisers of the person who participated earlier in this case in the role of executive of the customs body of the Azerbaijan Republic which is involved in proceedings or investigation of the case on violation of customs regulations, public prosecutor, expert, specialist, witness, invited witness.

Employees of the customs bodies, law courts, economy law court, public prosecutor’s office and other legal protection bodies of the Azerbaijan Republic and also persons expelled from the board of solicitors cannot be representatives of the person called to account.

This rule does not apply in the cases when said persons participate in proceedings under the case of violation of customs regulations or its investigation as legal representatives.

Persons, who are under age or under guardianship cannot be representatives.

The question of admission of solicitor or legal representative to participate in proceedings under the case of violation of customs regulations or its investigation shall be solved by executive of the customs body of the Azerbaijan Republic which is involved in proceedings or investigation of the case on violation of customs regulations.

Article 314. Circumstances ruling out possibility of participation of expert, auditor, specialist in proceedings under the case of violation of customs regulations and its investigation

Expert, auditor, specialist cannot participate in proceedings under the case of violation of customs regulations and its investigation, if:

1) they are relatives of physical person or executive who has been called to account, his solicitor or representative, or relatives of executive of the customs body of the Azerbaijan Republic which were involved in proceedings or investigation of the case on violation of customs regulations or its investigation;

2) they are subordinate or somehow depend on the person who has been called to account;

3) there are other circumstances allowing to think that they are directly or indirectly interested in the results of the case.

Expert cannot participate in proceedings under the case of violation of customs regulations or its investigation:

• if this expert participated earlier in proceedings under the case of violation of customs regulations or its investigation in the role of specialist or auditor;
• if his incompetence has been established.

Article 315. Rejections of persons who cannot participate in proceedings under the case of violation of customs regulations or its investigation

Whenever there are circumstances preventing executive of the customs body of the Azerbaijan Republic to carry on proceedings under the case of violation of customs regulations or its investigation, this executive must reject himself.

With the same grounds, said executive of the customs body of the Azerbaijan Republic may be rejected by the person who has been called to account, his solicitor or representative. Application about reject must be justified.

In such circumstances case on violation of customs regulations will be handed over to other executive of the customs body of the Azerbaijan Republic.

Applications about rejections or self-rejections and decision of transfer of such case to other executive of the customs body of the Azerbaijan Republic will be considered by the head of relevant customs body of the Azerbaijan Republic or his deputy.

If the case on violation of customs regulations is under control of the head of relevant customs body of the Azerbaijan Republic, then the question about his rejection and transfer of the case to the head of other customs body of the Azerbaijan Republic or his deputy will be solved by the head of higher customs body of the Azerbaijan Republic or his deputy.

Person, who has been called to account for violation of customs regulations, his solicitor or representative have the right to reject an expert, auditor and specialist. The question about rejection of solicitor, representative of the person who has been called to account for violation of customs regulations, and also expert, auditor and specialist will be solved by executive of the customs body of the Azerbaijan Republic which is involved in investigation of the case on violation of customs regulations.

Submission of applications with rejection shall not stop proceedings or investigation of the case.

Chapter 42. Evidence in the case on violation of customs regulations

Article 316. Circumstances under the case of violation of customs regulations which must be proved

The following issues must be proved within the limits of the case of violation of customs regulations:

• event of infringement of the law/offence (time, place, method and other circumstances of violation of customs regulations);
• guilt of physical person or executive;
• fact of infringement of customs regulations by the enterprise, company and organisation, and also person which carries out business activity without establishment of legal entity;
• circumstances influencing degree and nature of responsibility of the person who has been called to account for violation of customs regulations;
• reasons and conditions which favored to the infringement of customs regulations.

Article 317. Evidence in the case on violation of customs regulations

Evidence in the case on violation of customs regulations are any actual data which can be used by customs authorities of the Azerbaijan Republic, in an order specified by this code and other legislative acts of the Azerbaijan Republic, for establishment of existence or absence of the fact of violation of customs regulations, guilt of physical person or executive who has been called to account for violation of customs regulations, the fact of such infringement of the law by the enterprise, company, organisation, and also person who is involved in business activity without establishment of legal entity, and any other circumstances important for fair settlement of the case.

These data are specified in the protocols and other documents prepared during customs examination, customs clearing, implementation of proceedings under the case of violation of customs regulations or its investigation, explanations of the person who has been called to account for violation of customs regulations, explanations of witnesses, expert conclusion, other material and written evidence.

Article 318. Estimate of evidence

Executive of the customs body of the Azerbaijan Republic who is involved in proceedings under the case of violation of customs regulations or its investigation estimates evidence at his own understanding based on complete and fair consideration of all circumstances of the case in compliance with legislation of the Azerbaijan Republic.

No evidence has previously existed validity.

Article 319. Protocols and other documents made when carrying out customs inspection, customs clearing, in the course of proceedings under the case of violation of customs regulations and its investigation

Protocols and other documents made in an order envisaged by this code, witnessing circumstances and facts related to the fact of infringement and established in the course of customs inspection and customs clearing and also in the course of proceedings under the case of violation of customs regulations and its investigation constitute evidence under the case of violation of customs regulations.

Article 320. Explanations of the person called to responsibility for violation of customs regulations

The person, who has been called to account for violation of customs regulations has the right to give explanations in relation with this fact and also other circumstances under the case which are known to him and available evidence.

Explanations of the person, who has been called to account for violation of customs regulations must be checked and estimated alongside with other evidence under the case.

Article 321. Explanations of witnesses

A witness may be questioned about any circumstances which need clarification in connection with the case of violation of customs regulations, including personal data on physical person or executive who has been called to account for violation of customs regulations, and relationship between the witness and said person. Explanations of the witness based on unknown sources may not be used as evidence.

Article 322. Expertise, conclusion of expert

Expertise is appointed in the case if special knowledge in science, engineering, arts and other spheres are required to clarify arising questions.

Expertise is carried out by experts of customs laboratories and other relevant institutions, or other specialists appointed by executive of the customs body of the Azerbaijan Republic which is involved in proceedings under the case of violation of customs regulations or investigation.

Any physical person possessing necessary knowledge for preparation of conclusions might be invited as an expert. Decision about appointment of the expertise is binding both for the appointed expert, and for executives of enterprises, companies or organisations where said expert might be employed.

Questions raised before the expert and his conclusions cannot go outside the limits of special knowledge of expert.

The expert gives conclusions in a written form on his own behalf. Conclusion shall include description of investigation made by the expert, their results and justified answers to raised questions. Should the expert reveal in the course of expertise any circumstances important for the case, which have not been asked for, he has the right to include additional conclusions.

Conclusion of the expert is not obligatory for the executive of the customs body which is involved in proceedings under the case of violation of customs regulations or investigation, however disagreement with the expert conclusion must be justified in resolution under the case.

In case if conclusion are not complete or clear, additional expertise might be appointed, with assignment of the same or another expert.

In case of conclusions of the experts are not justified or there is some doubt in its accuracy, repeated expertise might be appointed, with assignment of another expert or experts.

Conclusions, acts, references and other documents describing investigations and their results presented to customs bodies of the Azerbaijan Republic, if said documents have been prepared other than by request of executives of customs bodies of the Azerbaijan Republic which are involved in proceedings under the case of violation of customs regulations, or executives of other legal protection bodies of the Azerbaijan Republic possessing materials related to the case of violation of customs regulations cannot be regarded as expert conclusions. Such documents are recognised as evidence if they have a nature of material or written evidence.

Article 323. Material evidence

The following are considered material evidence under the case of violation of customs regulations:

• commodities and means of transportation being direct objects of violation of customs regulations;
• commodities and means of transportation with specially arranged hiding places used for transfer through the customs body of the Azerbaijan Republic with concealment of articles being direct objects of violation ;
• documents and identification means used for illegal transfer of commodities and means of transportation through the customs body of the Azerbaijan Republic;
• other articles having traces of infringement of the law or those which can serve as a means for revealing fact of violation of customs regulations and persons guilty in such unlawful action, and also for establishment of facts.

Any person, who owns article with traces of infringement of the law is obliged to present such articles to executives of the customs body of the Azerbaijan Republic.

Material evidence are enclosed to the case of violation of customs regulations. They should be described in detail in protocols on violation of customs regulations, protocols on customs examination or other protocols. Whenever necessary required material evidence may be photographed or fixed using other technical means. Where possible material evidence must be packed and sealed.

Executive of the customs body of the Azerbaijan Republic who is in control of proceedings under the case of violation of customs regulations must take all possible measures to provide safety of material evidence until final settlement of the case.

Procedure and term of storage of material evidence are defined in this Code, and as for issues outside the limits of this Code - by normative acts of the executive power body which carries out customs business in the Azerbaijan Republic.

If, due to their large size or other reasons, material evidence cannot be enclosed with the case, then executive of the customs body of the Azerbaijan Republic who is in control of proceedings under the case of violation of customs regulations will have to prepare a reference about location of such material evidence which should be enclosed with the case.

Material evidence will be kept till the expire of established term for appeal against decision of customs bodies of the Azerbaijan Republic under the case of violation of customs regulations, or until decision is taken by the higher customs body of the Azerbaijan Republic, district (city) law court or Economic Law Court of the Azerbaijan Republic which considered appeal against decision of the customs body of the Azerbaijan Republic under the case of violation of customs regulations in an order envisaged by articles 366 and 367 of this Code.

Material evidence which in accordance with decision of the customs body of the Azerbaijan Republic under the case of violation of customs regulations are subject to confiscation shall be confiscated as specified by article 376 of this Code.

If no decision about confiscation of material evidence has been taken, however this material evidence cannot legally remain at disposal of this person (entity), then they are subject to alienation (confiscation) within three days in compliance with legislation of the Azerbaijan Republic.

Material evidence having no value and which are unusable shall be destroyed.

Documents representing material evidence will remain in materials of the case of violation of customs regulations during the whole term of storing of this case, or will be handed over to interested state bodies.

Remaining material evidence are placed by the customs body of the Azerbaijan Republic at the warehouse of temporary storage, with notification of the person from whom they have been confiscated. Term of temporary storage in this case may not exceeds six months from the date of notification.

In some cases, if in compliance with this Code material evidence are not subject to confiscation they can be returned without prejudice to the investigation to the person from whom they have been confiscated.

Material evidence which are perishable, after inspection are returned to the person or handed over to relevant enterprises, companies and organisations for disposal. Question of refunding of the sum, obtained from sale of such goods shall be solved in accordance with decision under the case.

Article 324. Handling of material evidence whenever there is criminal case or materials on contraband or other crime

After inquiry under the criminal case on unlawful actions in the area of customs business is completed, material evidence shall be handed over together with other materials of the case to the body which accomplishes preliminary investigation.

If, due to their large size or other reasons, material evidence cannot be handed over to the body which accomplishes preliminary investigation together with other materials of the case, customs bodies of the Azerbaijan Republic at the moment of handing over of the case should inform the body which accomplishes preliminary investigation about location of material evidence.

From the moment of transfer of material evidence to the body which accomplishes preliminary investigation responsibility for safety of said evidence will be borne by the body which accomplishes preliminary investigation.

From the moment of transfer of material evidence to the body which accomplishes preliminary investigation customs bodies of the Azerbaijan Republic cease to be responsible for costs related to storage and transportation of said material evidence.

Procedure of refunding of such expenses is defined by legislation of the Azerbaijan Republic.

Provisions of this article apply also in cases when customs bodies of the Azerbaijan Republic hand over materials on crime in the area of customs business to the bodies which accomplish preliminary investigation for decision about institution of criminal case.

Article 325. Written evidence

Acts, references, written statements and other documents containing facts and circumstances related to the case which have been given and certified by legal entities and physical persons are written evidence under the case of violation of customs regulations. Written evidence should be kept together with materials of the case.

Documents, which can be characterised as per article 323 of this Code are recognised as material evidence.

Chapter 43. Measures providing implementation of proceedings and investigation of the case on violation of customs regulations

Article 326. Conveyance of the person who has been called to account for violation of customs regulations to the premises of the customs body of the Azerbaijan Republic

In order to make a protocol on violation of customs regulations, if such protocol is obligatory and cannot be made at site, and to establish personal data of physical person or executive who has been called to account for violation of customs regulations, said person may be conveyed to the premises of the customs body of the Azerbaijan Republic.

Such conveyance to the premises of the customs body should be accomplished in possibly short term.

Executive of the customs body of the Azerbaijan Republic who took decision about conveyance of the person having been called to account for violation to the premises of the customs body of the Azerbaijan Republic has the right to apply to the employees of the Ministry of Internal Affairs, frontier guards for assistance in conveyance of such person. Employees of the Ministry of Internal Affairs, frontier guards should take all possible measures in relation with such request.

Should the person who has been called to account demonstrate disobedience, resistance or other opposition to the officer of the customs body of the Azerbaijan Republic, or employees of the Ministry of Internal Affairs or frontier guards, and also when special means are applied to the person who has been called to account for violation of customs regulations, protocol on conveyance of such person to the premises of customs body of the Azerbaijan Republic shall be made, with indication of use of special means, if any.

Article 327. Administrative arrest

In order to prevent violations of customs regulations when other means are of no use, to provide fair and timely consideration of the case and its settlement, it is permitted to arrest physical person or executive for a period of up to three hours, if there is sufficient evidence of his guilt.

In cases where there are sufficient data about transfer of commodities and other items by physical person or executive through the customs border of the Azerbaijan Republic by way of concealment of said items in his body, if such person does not allow customs officers to carry out personal examination, if such person, being found in breach of customs regulations, tries to disappear from the place of crime, if such person tries to conceal his identity, then the person who is being called to account for violation of customs regulations might be arrested for a term, stipulated by the law.

Administrative arrest of physical person or executive being called to account for violation of customs regulations shall be made by executives of the customs body of the Azerbaijan Republic by decision of the head of this body or his deputy.

Executive of the customs body of the Azerbaijan Republic who carries out administrative arrest has the right to apply to the employees of the Ministry of Internal Affairs, frontier guards for assistance in arrest of such person. Employees of the Ministry of Internal Affairs, frontier guards should take all possible measures in relation with such requests.

Term of administrative arrest of physical person or executive is estimated from the moment of delivery of such person to the premises of the customs body of the Azerbaijan Republic, or any other place where it is possible to implement necessary actions with the purposes specified in the first paragraph of this article; said term for the person who is in a state of intoxication shall be estimated from the moment when such person becomes sober. As for the person who was in said premises (place) in connection with implementation of customs control or customs clearing, term of administrative arrest shall be estimated from the moment when said customs control or customs clearing is completed.

Protocol on administrative arrest shall be made, with indication of use of special means, if such means were applied.

Keeping of arrested person shall be done in compliance with provisions of legislation of the Azerbaijan Republic concerning short-term arrest of persons suspected in crime.

Decision about administrative arrest may be appealed against arrested person, his solicitor or representative at the higher customs body of the Azerbaijan Republic, district (city) law court, public prosecutor’ office.

Appeal against decision about administrative arrest shall be delivered within twenty four hours to the customs body of the Azerbaijan Republic, district (city) law court, public prosecutor’ office and shall be considered by these bodies within three days from the moment of delivery.

The fact of appeal shall not serve as justified basis for annulment of administrative arrest.

If it is found that decision about administrative arrest has been taken by unauthorised person or without sufficient grounds, or the person who may not be arrested in accordance with legislation of the Azerbaijan Republic, such decision is annulled and arrested person is immediately released; executive, who has taken illegal decision will bear responsibility in line with legislation of the Azerbaijan Republic. (4)

Chapter 44. Procedure of implementation of legal procedures

Article 328. Assignment on implementation of legal procedures under the case of violation of customs regulations

Executive of the customs body of the Azerbaijan Republic who is in control over the case of violation of customs regulations under investigation, has the right to assign implementation of individual legal procedures under the case to executive of another customs body of the Azerbaijan Republic.

This request should be accomplished not later then within ten days from the day when assignment has been made.

Article 329. Questioning of persons under the case on violation of customs regulations

Executive of the customs body of the Azerbaijan Republic who is in control over the case of violation of customs regulations has the right to carry out questioning of physical persons, executives, directors or deputies directors of enterprises, companies and organisations, and also persons carrying out business activity without establishment of legal entity concerning the matter.

Questioned people must arrive at the request and give explanations concerning the matter.

Protocol reflecting questioning and its results will be made.

Article 330. Procedure of summons for questioning under the case of violation of customs regulations

Persons under the article 329 of this Code who have to be questioned in connection with the case of violation of customs regulations are summoned by subpoena which is given to summoned person against receipt.

In case of temporary absence of the person, subpoena will be given against receipt to one of the adults from the family of this person, or to executive of housing organisation at a place of residence of this person, or to representative of administration at a place of employment, study, recreation where this person is, or to representative of relevant self-governing body.

In case of temporary absence of director, deputy director of the enterprise, company or organisation subpoena will be given against receipt to one of the employees of this enterprise, company or organisation, or representative of the body which has registered this institution.

Subpoena should indicated: who is being summoned for questioning, place and name of the person who is in charge, day and time of appointment, and also consequences of failure to arrive.

Person to be questioned might be also summoned by telephone message, telegram or with the use of other means of communication.

Persons under sixteen are summoned for questioning through their parents or other legal representatives.

Other procedure of summons can be used only when circumstances of the case so required.

Persons arrested by customs authorities of the Azerbaijan Republic, in compliance with article 327 of this Code are summoned for questioning through the administration of the place where they are kept.

Article 331. Procedure of questioning under the case of violation of customs regulations

Persons who have been summoned under one and the same case are questioned separately. Before questioning executive of the customs body of the Azerbaijan Republic who is in control over the case of violation of customs regulations checks personality of the person being questioned, finds out if the person is in good command of the Azerbaijanian language, whether he needs services of interpreter, advises the person about his rights and responsibility.

Person being questioned under one and the same case are informed about administrative responsibility should they refuse to answer or evade explanations, if such person can bear such responsibility.

Before the questioning of director or deputy director of the enterprise, company and organisation, and also person who carries out business activity without establishment of legal entity, executive of the customs body of the Azerbaijan Republic makes certain that this person has relevant authority.

Questioning under the case begins:

• with respect to physical person or executive who has been called to account for violation of customs regulations - with the question if he recognises himself guilty in unlawful action;
• with respect to director or deputy director of the enterprise, company and organisation, and also person who carries out business activity without establishment of legal entity who has been called to account for violation of customs regulations - with the question if he recognises the fact of violation of customs regulations;
• with respect to physical person or executive who has been summoned as a witness - with information about circumstances which led to summons for questioning.

Then summoned person is invited to give his explanations concerning the case.

After this executive of the customs body of the Azerbaijan Republic may question the person who has been summoned.

Questioning of physical person who is under fourteen shall be done in the presence of the teacher or psychologist, and where required - legal representatives of a person under age or his close relatives. At discretion of executive of the customs body of the Azerbaijan Republic who is in control over the case of violation of customs regulations, persons mentioned above might be present during questioning of physical person under age - from fourteen to sixteen years old. Before questioning begins, said persons shall be explained their rights and obligations which should be stated in the protocol of questioning. These persons will be present during questioning and may, with permit of the executive of the customs body of the Azerbaijan Republic, who carries out questioning, may ask questions. Executive of the customs body of the Azerbaijan Republic may decline the question, however this question should be fixed in the protocol.

Article 332. Demand for documents required for implementation of proceedings under the case on violation of customs regulations or its consideration

Executive of the customs body of the Azerbaijan Republic who is in control over the case of violation of customs regulations has the right to demand presentation of documents required for implementation of proceedings under the case or its consideration.

A person who received request about presentation of documents is obliged, not later than within five-day period, to forward these documents or to give them to executive of the customs body of the Azerbaijan Republic who has requested them.

Documents shall be presented in original. With permit of executive of the customs body of the Azerbaijan Republic who is in control over the case of violation of customs regulations copy of the document certified as required might be presented. If for implementation of proceedings under the case of violation of customs regulations only part of this document is important, extract from this document certified as required is presented. After the term for appeals against decision taken under the case is expired, original of documents may be returned to the person who provided them. Copies of documents witnessed by executive of the customs body of the Azerbaijan Republic who investigated this case, remain in materials of the case.

Failure to fulfil request made by executive of the customs body of the Azerbaijan Republic to present documents required for implementation of proceedings under the case of violation of customs regulations or its consideration might involve withdrawal of said documents in an order envisaged by articles 333 and 334 of this Code.

Article 333. Grounds for confiscation of commodities, means of transportation, documents and other articles

Commodities and means of transportation being direct objects of violation of customs regulations, commodities and means of transportation with specially arranged hiding places, used for transfer through the customs border of the Azerbaijan Republic with concealed commodities being direct objects of violation of customs regulations, vehicles used for transportation of commodities which are direct objects of violation of customs regulations, means of identification and other articles possessing signs of material evidence specified in article 323 of this Code are subject to confiscation.

When physical person or executive who is not resident in the Azerbaijan Republic, other person (entity) which has no branch, representation, division or such, Azerbaijanian or foreign, enterprises, companies, organisations and also persons involved in business activity without establishment of legal entity, whose paid ownership capital or cost of other property being on the territory of the Azerbaijan Republic, except commodities and means of transportation under the customs control will not cover sums of potential fines and cost of commodities and means of transportation which could be subject to recovery, are called to account, confiscation of commodities, including national currency of the Azerbaijan Republic, securities in national currency of the Azerbaijan Republic and currency values, and means of transportation is permitted, to cover said fines or cost.

The person who has been called to account for violation of customs regulations will have to prove existence of permanent place of living, branches, representations, divisions, etc., or sufficient amount of paid ownership capital or cost of other property.

With consent of customs authorities of the Azerbaijan Republic, instead of confiscation of commodities and means of transportation mentioned in the second paragraph of this article, pawning may be used, presentation of guarantee or transfer of due sums to the deposit account as envisaged by article 120 of this Code.

Article 334. Procedure of confiscation of commodities, means of transportation, documents and other articles

Confiscation of commodities, means of transportation, documents and other articles mentioned in article 333 of this Code shall be done by executive of the customs body of the Azerbaijan Republic.

Confiscation might be carried out during implementation of the customs control and customs clearing, drawing up a protocol on violation of customs regulations, implementation of customs inspection or examination, and also as an independent legal procedure.

With confiscation as an independent legal procedure, executive of the customs body of the Azerbaijan Republic who is in control over the case of violation of customs regulations makes justified decision about confiscation.

Confiscation as an independent legal procedure shall be carried out in a presence of invited witnesses. Person, from whom commodities, means of transportation, documents and other articles is present during the process of confiscation. In case of temporary absence of such physical person or executive, and also person who is involved in business activity without establishment of legal entity, withdrawal will be done in the presence of adults from the family of this person, living together with him, employees of housing organisation at a place of residence of this person, and also representative of administration at a place of employment, study, recreation of such person. In case of temporary absence of director, deputy director of the enterprise, company or organisation confiscation will be carried out in the presence of other employees of this enterprise, company or organisation, or representative of the body which has registered this institution.

Where required, specialist will be invited for participation in confiscation.

Persons participating in confiscation and those who are present during confiscation are explained their rights and obligations.

Procedure of confiscation of commodities, means of transportation, documents and other articles during night hours is not permitted, except cases of confiscation during customs inspection, customs clearing and also urgent cases.

Before confiscation implemented as an independent legal procedure, executive of the customs body of the Azerbaijan Republic who will be carrying out said confiscation, must present an order on confiscation.

Executive of the customs body of the Azerbaijan Republic will suggest to the person who has commodities, means of transportation, documents and other items which are subject to confiscation, or to other persons mentioned in the fourth paragraph of this article to give these articles of their own free will. On refusal, these articles will be taken by force. On refusal to open premises and other places where commodities, means of transportation, documents and other items subject to confiscation might be located, executive of the customs body of the Azerbaijan Republic shall make decision about their opening and get sanction of the public prosecutor.

Confiscation of documents with information which constitutes state secret, if said documents have not been discovered during implementation of customs inspection and customs clearing shall be done only with consent of the head of the customs body of the Azerbaijan Republic or person in charge, and with sanction of the public prosecutor, and in case if the documents belong to state body, enterprise, company or organisation - as agreed with the head or deputy head of said state body, enterprise, company or organisation.

Commodities, means of transportation, documents and other articles which are not related to the case on violation of customs regulations are not subject to confiscation, except articles forbidden for circulation.

Protocol shall be drawn up about confiscation which has been implemented as an independent legal procedure.

Confiscated articles are listed and descried in the protocols of confiscation, or other protocols mentioned in this Code, or in enclosed inventories, with indication of name, quantity, measure, weight and individual characteristics of these commodities and, when available — cost. Whenever required and possible confiscated articles are packed and sealed at a place of confiscation.

If, during confiscation there are other persons present besides executives of the customs body of the Azerbaijan Republic, all confiscated articles are presented to them.

The fact of refusal to give out voluntarily commodities, means of transportation, documents and other articles voluntarily and subsequent need to confiscate them by force shall be registered in protocols.

Article 335. Estimation of confiscated commodities, means of transportation and other articles

Customs body of the Azerbaijan Republic carries out estimation of commodities, means of transportation and other articles confiscated in compliance with provisions of this Code, based on state controlled prices, if prices on these commodities have been established, in other cases estimation is done based on free (market) prices. If estimation cannot be done in an established order it will be done based on conclusion of the expert.

Conversion of foreign currency confiscated by the customs body of the Azerbaijan Republic into the currency of the Azerbaijan Republic shall be done at the exchange rate of National Bank of the Azerbaijan Republic existing on a date of discovery of violation of customs regulations.

Article 336. Imposition of arrest on commodities, means of transportation and other property

When it is not possible to confiscate commodities, means of transportation and other articles specified in article 333 of this Code, if the person who has been called to account repeatedly violated customs regulations or is called to account simultaneously for accomplishment of several violations of customs regulations, or if as a result of customs regulations interests of the country suffer seriously, and also in other cases and in an order, stipulated by the legislation of the Azerbaijan Republic, head of the customs body of the Azerbaijan Republic, whose executive in charge over the case on violation of customs regulations, or his deputy, will have the right to impose arrest on commodities, means of transportation and other property of the person, who has been called to account for violation of customs regulations. (3)

Head of the customs body of the Azerbaijan Republic, or his deputy makes justified conclusion about arrest of the property.

Arrest of the property and drawing up of relevant protocol will be done in an order specified in article 334 of this Code, considering confiscation of commodities as an independent legal procedure.

Head of the customs body of the Azerbaijan Republic or his deputy who have made decree about imposition of arrest on property, define the place where said property might be.

Embezzlement, alienation or concealment of the property which is under arrest will entail responsibility envisaged by criminal legislation of the Azerbaijan Republic. Disposal of such property may be permitted only on condition that all requirements and restrictions established by the customs body of the Azerbaijan Republic are observed, in an order defined by the executive power body which carries out customs business in the Azerbaijan Republic. Violation of these requirements and restrictions will result in responsibility envisaged by this Code.

Imposition of arrest on money resources in banks and credit organisations which belong to a person who has been called to account for violation of customs regulations shall be done in line with legislation.

Imposition of arrest on property might be annulled by the person who issued a decree about such arrest if such measure is no longer needed.

Article 337. Implementation of customs inspection

Executives of customs bodies of the Azerbaijan Republic, having enough grounds to believe that on the territory or at the premises of legal entities and physical persons, or in means of transportation belonging to these persons/entities there are commodities and means of transportation which are direct objects of violation of customs regulations; or commodities and means of transportation with specially arranged hiding places, used for transfer through the customs border of the Azerbaijan Republic with concealment of commodities being direct objects of violation of customs regulations, or other articles with characteristics of material evidence, and also documents required for implementation of proceedings under the case on violation of customs regulations, or its consideration have the right to carry out customs inspection of such territories, premises or means of transportation.

Executive of the customs body of the Azerbaijan Republic who is in control over the case of violation of customs regulations makes justified decision about implementation of customs inspection.

Customs inspection shall be done in the presence of invited witnesses.

Person, whose territories, premises or means of transportation undergo customs inspection shall be present during customs inspection. In case of temporary absence of such legal entity or physical person, customs inspection will be carried out in the presence of adults from the family of this person, living together with him, employees of housing organisation at a place of residence of such person, and also representative of administration at a place of employment, study, recreation of such person, or representative of relevant self-governing body.

In case of temporary absence of director, deputy director of the enterprise, company or organisation customs inspection will be carried out in the presence of other employees of this enterprise, company or organisation, or representative of the body which has registered this institution.

Where required, specialist will be invited for participation in customs inspection.

Persons participating in customs inspection and those who are present during customs inspection are explained their rights and obligations.

Customs inspection during night hours is not permitted, except cases of customs examination when implementing customs control, customs clearing and also urgent cases.

Before customs inspection, executives of the customs bodies of the Azerbaijan Republic who are carrying out such customs inspection, should present to the person whose territories, premises or means of transportation are subject to customs inspection, an order on implementation of customs inspection against signed receipt. In case of temporary absence of this person an order will be presented to another person as specified in the fourth paragraph of this article.

Executives of the customs bodies of the Azerbaijan Republic will suggest to the person whose territories, premises or means of transportation are subject to customs inspection, or to other persons mentioned in the fourth paragraph of this article to show voluntarily said territories, premises or means of transportation where said commodities, mentioned in the first paragraph of this article are located, to give out these articles voluntarily, or to open at their own will premises, reservoirs and other places where such articles could be located. On refusal to open voluntarily premises and other places where articles mentioned in the first paragraph of this article may be located, executive of the customs body of the Azerbaijan Republic makes decision about their opening and gets sanction of the public prosecutor.

In the course of customs inspection commodities, means of transportation, documents and other articles related to the case are confiscated on the basis and in an order envisaged by articles 333 and 334 of this Code.

When carrying out customs inspection, measuring can be done, photographs taken, shooting, video-technique may be used and other technical means.

Protocol on customs inspection shall be drawn up.

Article 338. Examination

In order to find out signs of violation of customs regulations and material evidence, to establish circumstances important for the case, executive of the customs body of the Azerbaijan Republic who is in control over the case of violation of customs regulations will have the right to examine the area, premises, commodities, means of transportation, accompanying documents and other articles.

Examination may be carried out when drawing up protocol on violation of customs regulations, during confiscation of commodities, means of transportation, accompanying documents and other articles, and also as an independent legal procedure.

Examination of commodities, means of transportation, accompanying documents and other articles as an independent legal procedure is permitted:

• if commodities, means of transportation, accompanying documents and other articles are in control of the executive of the customs body of the Azerbaijan Republic as a result of implementation of customs control, customs clearing or legal procedures which have been carried out earlier;
• in other cases - with consent of the owner of these commodities, means of transportation, accompanying documents and other articles for such examination.

Examination as an independent legal procedure is carried out in the presence of invited witnesses. Person who has been called to account for violation of customs regulation, specialist, witness may take part in examination. Whenever required, measuring is done, photographs are taken, shooting, video-technique are used, plans, drawings are prepared, schemes are drawn up, samples and specimens are taken, moulds (copies) and impressions of footprints are made, copies of the documents are taken, etc.,

Protocol on customs examination as an independent legal procedure shall be drawn up.

Article 339. Presentation of commodities, means of transportation, accompanying documents and other articles for identification

By decision of the executive of the customs body of the Azerbaijan Republic who is in control over the case of violation of customs regulations, commodities, means of transportation, accompanying documents and other articles may be presented for identification to physical person or executive who has been called to account for violation of customs regulations, director or deputy director of the enterprise, company and organisation, person involved in business activity without establishment of legal entity and witness.

Identifying person is questioned beforehand about circumstances where he observed articles listed in the first paragraph of this article and characteristic features allowing identification.

Articles are presented for identification in groups of articles of the same category. Presentation for identification takes place in the presence of invited witnesses.

Protocol on presentation of articles for identification is drawn up.

Article 340. Receiving information required for implementation of proceedings under the case of violation of customs regulations or its consideration from state bodies, legal entities and physical persons

Executive of the customs body of the Azerbaijan Republic who is in control over proceedings under the case of violation of customs regulations has the right, based on written application, to receive from state bodies, legal entities and physical persons information required for settlement of the case.

Executives of the customs body of the Azerbaijan Republic must provide confidentiality with respect to information received by them and use this information exclusively for investigation of the case of violation of customs regulations. Such information may not be used by executives of customs bodies of the Azerbaijan Republic with personal purposes, it must not be transferred to third persons, except cases directly specified in legislative acts of the Azerbaijan Republic.

Article 341. Implementation of the audit, inspection and inventory under the case of violation of customs regulations

When all other measures for establishment of facts and circumstances significant for proceedings under the case of violation of customs regulations, or consideration of the case are exhausted, audits, checks of financial-economic activity of persons being called to account may be appointed and also inventory of their commodities and means of transportation.

State body, enterprise, company or organisation, and also personal composition of auditors and specialists who were authorised to carry out audit, inspection, inventory are respectively defined or approved by the executive of the customs body of the Azerbaijan Republic who has appointed such audit, inspection, etc.

Implementation of the audit, inspection, inventory is carried out based on an order issued by the head or deputy head of the customs body of the Azerbaijan Republic (except customs post), or head of structural division on prevention of violations of customs regulations of the executive power body, carrying out customs business in the Azerbaijan Republic or his deputy.

Inspected person is informed about results of the audit, inspection, inventory not later than within five days from their completion.

Procedure of implementation of the audit, inspection, inventories, processing of their results and drawing up conclusions shall comply with legislation of the Azerbaijan Republic.

Article 342. Procedure of appointment of expertise

Having recognised need in expertise, executive of the customs body of the Azerbaijan Republic who is in control over proceedings under the case of violation of customs regulations takes decision about appointment of such expertise. Respective order shall indicate grounds for appointment of expertise, name of expert or name of the customs laboratory or other such institution where an expertise shall be done, questions asked from the expert and materials which have been given to an expert.

Before an expert is appointed, necessary data on his qualification and competence are found out.

Article 343. Taking samples and specimens for implementation of the expertise

Executive of the customs body of the Azerbaijan Republic who is in control over proceedings under the case of violation of customs regulations has the right to obtain from physical person or executive who has been called to account for violation of customs regulations, director or deputy director, other employees of the enterprise, company and organisation, and also person who carries out business activity without establishment of legal entity, who has been called to account for violation of customs regulations specimens of signature, handwriting, to take samples and specimens of commodities required for implementation of the expertise.

Executive of the customs body of the Azerbaijan Republic who is in control over proceedings under the case of violation of customs regulations issues an order about taking samples and specimens.

When required taking of samples and specimens is carried out with participation of specialist and (or) in the presence of invited witnesses.

Protocol on taking of samples and specimens is drawn up.

Article 344. Rights of the person who has been called to account for violation of customs regulations, and also of his solicitor and representative when an expertise is appointed

After proceedings under the case on violation of customs regulations has been completed, person who has been called to account for violation of customs regulations, and also, during consideration of such case - his solicitor or representative - legal adviser, will have the right to be acquainted with an order on appointment of the expertise and conclusions of the expert and also apply for appointment of additional or repeated expertise.

Persons mentioned in the first paragraph of this article have the right:

• to reject an expert;
• to ask about appointment of the expert from a number of persons specified by him;
• to raise additional questions requiring conclusions of the expert;
• to be present, with permit of executive of the customs body of the Azerbaijan Republic who is in control over the case of violation of customs regulations, at the expertise and to give explanations to expert.

If all such applications have been satisfied, relevant executive power body who is in charge over the case of violation of customs regulations, whenever there sufficient reasons, appoints additional or repeated expertise.

If application has been refused, relevant executive power body who is in charge over the case of violation of customs regulations issues justified resolution.

The person who applied, has the right to be acquainted with this resolution/order and to appeal against it in an order established by legislation.

Article 345. General requirements to the protocols drawn up in relation with proceedings under the case of violation of customs regulations

When specific legal procedures are implemented in relation with the case of violation of customs regulations, and also in cases envisaged by articles 326 and 327 of this Code, protocol is drawn up in a form specified by the executive power body which carries out customs business in the Azerbaijan Republic.

Protocol is drawn up by executive of the customs body of the Azerbaijan Republic both in the course of implementation of specific legal procedures and immediately after their completion.

The protocol shall state:

• its name;
• place and date of implementation of specific legal procedures or actions envisaged by articles 326 and 327 of this Code;
• time of beginning and of the end of an action;
• position, full name of the person who has drawn up a protocol;
• full name of every person who participated in said action or was present during its implementation, and whenever required - his address, citizenship, information whether he is in good command of Azerbaijanian language;
• content of the action, sequence of steps;
• revealed facts and circumstances important for the case.

If in the course of implementation of specific legal procedure or action envisaged by articles 326 and 327 of this Code photography and shooting were applied, video-, audio-records were made, other technical means were used, this should be stated in the protocol. It must be also mentioned that before technical means have been used persons participating in implementation of said actions were duly informed.

The protocol will be read by all persons participating in implementation of procedure or being present during its implementation. These persons must be advised about their right to make comments to be introduced into the protocol or enclosed therewith.

The protocol shall be signed by the executive of the customs body of the Azerbaijan Republic and also by other persons who participated in implementation of procedure or were present during its implementation.

Photographs and negatives, video-tapes and phonograms, schemes, plans, drawings drawn up in the course of implementation of procedure shall be enclosed with the protocol.

Where required form of the protocol established by the State Customs Committee might be replaced with arbitrary form. Protocols of the arbitrary form shall comply with provisions of this Code.

Article 346. Obligatory handing of copy of the protocol

Copy of the protocol on conveyance of the person to the premises of the customs body of the Azerbaijan Republic is handed to conveyed person against receipt.

Copy of the protocol on administrative arrest is handed to the arrested person against receipt.

Copy of the protocol on implementation of legal procedure is handed against receipt to physical person, executive, director or deputy director of the enterprise, company and organisation, and also person who carries out business activity without establishment of legal entity, from whom commodities, means of transportation, documents and other property have been confiscated; commodities, means of transportation and other property have been arrested; customs inspection of the territory, premises or means of transportation have been examined.

Article 347. Additional requirements to the protocol of questioning

If a person being questioned is not willing or cannot give written explanations concerning the case himself, or if executive of the customs body who carries out control over the case of violation of customs regulations thinks that this is necessary, oral explanations of questioned person are introduced into the protocol which is being drawn up by said executive. Explanations of questioned person are introduced into the protocol in his own name and, when possible, word for word. Where required, questions asked from the questioned person and his answers are registered.

It is recorded in the protocol of questioning of witness who already reached sixteen year age, that the witness has been advised about administrative responsibility for refusal or attempt to avoid explanations. This is confirmed by the signature of witness. Such record shall not be made in the protocol of questioning of witness if he is the spouse or close relative of the person who has been called to account for violation of customs regulations.

If questioning has been carried out with participation of the interpreter or specialist, it should be stated in the protocol that interpreter or specialist were advised as per their rights and obligations.

If physical person, executive, or person who carries out business activity without establishment of legal entity who has been called to account for violation of customs regulations; or director or deputy director of the enterprise, company and organisation, who has been called to account for violation of customs regulations is questioned, in the protocol it should be stated that questioned person was advised as per his right for rejection of specialist or executive of the customs body of the Azerbaijan Republic who is in charge over the case of violation of customs regulations

After the questioning has been completed, questioned person shall be acquainted with contents of the protocol and will approve correctness of explanations given by him in writing, and also oral explanations. Questioned person has the right to request that amendments or changes are made in records of his oral explanations. Such amendments or changes are introduced into the protocol. If the protocol consists of several pages, questioned person shall sign each page separately and the protocol as a whole.

Persons who are present during the questioning of the person have the right to be acquainted with the protocol of questioning. These persons with their signatures confirm correctness of records of oral explanations given by the questioned person, and if there are comments concerning correctness and completeness of such record - write their comments themselves.

In case if questioning was carried out with participation of the interpreter, specialist or legal representative of the person who has been called to account for violation of customs regulations, all these persons will sign the protocol as a whole, interpreter signs also every page of the protocol if it consists of several pages.

Questioned person who used services of the interpreter confirms with his signature at the end of the protocol that interpretation which was done for him, is identical to his explanations.

If the protocol of questioning was translated into another language in a written form, then translated protocol as a whole and every individual page should be signed by the interpreter and questioned person.

Article 348. Registration of the fact of refusal to sign or impossibility of signing of the protocol

If the person who has been called to account for violation of customs regulations, witness or other person refuse to sign the protocol of specific legal procedure wherein he took part, or protocols in compliance with articles 326 and 327 of this Code, relevant record is made in the protocol, which should be witnessed by signature of executive of the customs body of the Azerbaijan Republic who has drawn up the protocol and also by signatures of invited witnesses if they were present during implementation of legal procedure.

The person who refused to sign the protocol should be given a chance to explain reasons of his refusal, this explanation being recorded in the protocol or enclosed with it.

If one of the persons mentioned in the first paragraph of this article, due to his physical defects or due to other reasons, cannot sign the protocol of legal procedure, or protocols envisaged by articles 326 and 327 of this Code, relevant record is made in the protocol, which should be witnessed by signature of executive of the customs body of the Azerbaijan Republic who has drawn up the protocol and also by signatures of invited witnesses if they were present during implementation of legal procedure.

If the person who has been called to account for violation of customs regulations, or witness cannot, due to reasons specified in the third paragraph of this article, sign the protocol of questioning, third party should be invited who is not interested in results of the case and who, with permit of the person being questioned, witnesses with his signature correctness of record of his explanations.

Chapter 45. Costs under the case on violation of customs regulations

Article 349. Costs under the case on violation of customs regulations

Costs under the case on violation of customs regulations include:

• sums paid to witnesses, experts, specialists, interpreters, invited witnesses;
• costs in connection with implementation of audit, inspection and inventory;
• sums spent on storage, transportation (shipment) and study of material evidence;
• other expenditures borne by the customs body of the Azerbaijan Republic in the course of proceedings under the case on violation of customs regulation or its consideration.

Article 350. Payments due to witnesses, experts, specialists, interpreters and invited witnesses

Expenses borne by witnesses, experts, specialists, interpreters and invited witnesses in connection with summons thereof to the customs body of the Azerbaijan Republic shall be reimbursed.

Experts, specialists and interpreters will receive fee for tasks accomplished by them by request of the customs body of the Azerbaijan Republic, if said tasks are not part of official responsibilities of said persons.

Workers and office staff who have been summoned to the customs body of the Azerbaijan Republic as an expert, specialist, interpreter, invited witness during the time when they are absent due to summons to the customs body of the Azerbaijan Republic will be getting average monthly wages at their permanent place of work. Persons who are not workers and office staff will get fee for the use of their time.

Sums due to witnesses, experts, specialists, interpreters and invited witnesses will be paid by the customs body of the Azerbaijan Republic after these persons completed fulfillment of their obligations.

Procedure of payment and amounts of sums to be paid shall be in compliance with legislation of the Azerbaijan Republic.

If the person who has been summoned for participation in proceedings under the case on violation of customs regulations, or in its consideration, as an expert or specialist, and said person is not resident or is not staying on the territory of the Azerbaijan Republic, he will be refunded in compliance with legislation of the Azerbaijan Republic.

Article 351. Reimbursement of costs under the case on violation of customs regulations

Except cases envisaged by legislation of the Azerbaijan Republic, costs under the case on violation of customs regulations will be borne by the person with respect to whom an order of enforcement has been issued.

Whenever the person is released from responsibility based on provisions of article 235 of this Code, customs body of the Azerbaijan Republic which carried out proceedings under the case on violation of customs regulations will have the right to recover costs from the guilty person, except sums paid to interpreter.

If, under the case on violation of customs regulations, an order of enforcement has been issued with respect to several persons, executive of the customs body of the Azerbaijan Republic who was in charge in proceedings under this case will decide how the costs should be divided.

In case of termination of proceedings under the case on violation of customs regulations as specified in article 286 of this Code (except case specified in paragraph 11 of this article) sum of expenses and also sums paid to interpreter shall be ascribed to the executive power body which carries our customs business in the Azerbaijan Republic.

Executive of the customs body of the Azerbaijan Republic who is in control over proceedings under the case of violation of customs regulations must collect relevant documents with estimation of costs under the case and to enclose said documents with materials of the case.

Chapter 46. Forwarding the case on violation of customs regulations for consideration

Article 352. Forwarding the case on violation of customs regulations for consideration

Executive of the customs body of the Azerbaijan Republic who is in control over proceedings under the case of violation of customs regulations, after proceedings are completed, hands over materials of the case to the head of this body, or his deputy, and executive of the executive power body which carries out customs business in the Azerbaijan Republic - to authorised executive of this body not later than within fifteen days from the expire of the term for imposition of penalty on physical person or executive, and not later than one month - on the enterprise, company or organisation and also person who carries out business activity without establishment of legal entity.

Article 353. Termination of proceedings under the case of violation of customs regulations until the case is handed over for consideration

When proceedings under the case of violation of customs regulations in cases envisaged by article 286 of this Code are terminated, executive of the customs body of the Azerbaijan Republic who is in control over proceedings under the case of violation of customs regulations issues an order. This order will explain the essence of the case, reasons of termination of proceedings under this case, and issue of confiscated commodities, means of transportation, documents and other articles, property which is under arrest, subject of pawning or guarantee, material evidence, and also costs under the case of violation of customs regulations. Such order comes into force after its approval by the head of this customs body of the Azerbaijan Republic or his deputy.

Copy of the order on termination of proceedings under the case will be handed or sent within three days from the date of its coming into force to the person in question, his representative or other interested persons - in case of death of physical person or liquidation of legal entity.

Chapter 47. Customs bodies of the Azerbaijan Republic authorised to investigate cases on violation of customs regulations

Where physical person is called to account, case on violation of customs regulations will be considered in the customs body of the Azerbaijan Republic whose executive was in control over proceedings under this case.

Where executive, enterprise, company, organisation and also person who carries out business activity without establishment of legal entity has been called to account, case on violation of customs regulations will be considered in the customs body of the Azerbaijan Republic whose executive or executive of subordinate customs post was in control over proceedings under this case. When it is necessary to call to account physical person, if proceedings under this case were carried out by the executive of the customs post of the Azerbaijan Republic, then the higher customs body of the Azerbaijan Republic may take over investigation under the case of violation of customs regulations.

Executive power body which carries out customs activity in the Azerbaijan Republic may take over investigation under any case of violation of customs regulations committed on the territory of the Azerbaijan Republic, or to hand it over to any other customs body of the Azerbaijan Republic.

Article 355. Executives of customs bodies of the Azerbaijan Republic authorised to carry out investigations under cases on violation of customs regulations

Case on violation of customs regulations shall be considered on behalf of the executive power body which carries out customs business in the Azerbaijan Republic by authorised executive of this body, and on behalf of any other customs bodies of the Azerbaijan Republic — by heads of these bodies or their deputies.

Executive of the customs body of the Azerbaijan Republic authorised to carry out investigation under the case on violation of customs regulations, having received materials of the case for study, first of all settles the following issues:

• whether investigation of this case is within his competence;
• if protocols and other materials of the case on violation of customs regulations comply with requirements of this Code;
• if there are circumstances leading to termination of the case;
• whether materials collected for investigation of this case are sufficient, or the case should be returned for additional procedures;
• if the persons participating in the investigation of the case have been informed about the time and place of its consideration;
• if measures on recovery of penalty, cost of commodities and means of transportation, and their possible confiscation have been taken;
• if there exist applications of the person being called to account, his solicitor or representative.

Article 356. Return of the case on violation of customs regulations for re-consideration

Executive of the customs body of the Azerbaijan Republic, having received for consideration case of violation of customs regulations returns this case for re-consideration in case of investigation was not complete or there are other circumstances preventing investigation.

Decision about return of the case taken before its consideration shall be made in writing and sent to the customs body of the Azerbaijan Republic, or executive of the customs body of the Azerbaijan Republic who will be authorised to carry out additional procedure of investigation.

Article 357. Term for consideration of the case on violation of customs regulations

Case on violation of customs regulations committed by physical person shall be considered within fifteen days, case on violation of customs regulations committed by executive or other persons - within a month from the day when authorised executive of the customs body of the Azerbaijan Republic received materials required for study of the case.

If application was received from the person who has been called to account, his solicitor or representative, term specified in the first paragraph of this article might be extended by the executive of the customs body of the Azerbaijan Republic authorised to carry out investigation under this case, however within the whole term of imposition of penalty for violation of customs regulations under article 242 of this Code.

Article 358. Consideration of the case on violation of customs regulations

Executive of the customs body of the Azerbaijan Republic, starting investigation of the case of violation of customs regulations:

• announces, who is considering the case, what case is subject to consideration, who is called to account and based on which article of this Code;
• checks presence of the person who has been called to account for violation of customs regulations, director or deputy director of the enterprise, company, organisation being called to account for violation of customs regulations, their solicitors or representatives, or finds out reasons of their absence;
• takes decision about possibility of consideration of the case in the absence of said persons or about adjourning of consideration of the case;
• establishes identity of the person who is called to account and checks authority of other persons;
• explains to the persons participating in consideration of the case their rights and responsibility;
• decides about invitation of the interpreter;
• settles issues of made rejections and applications.

After that executive of the customs body of the Azerbaijan Republic makes public the protocol on violation of customs regulations.

The person who has been called to account for violation of customs regulations, director or deputy director of legal entity which has been called to account for violation of customs regulations, their solicitors or representatives have the right to be acquainted with all materials of the case, to submit articles and documents which can constitute the evidence for the case.

Executive of the customs body of the Azerbaijan Republic studies circumstances of the incident of violation of customs regulations, evidence under the case, listens to additional explanations of the person who has been called to account, director or deputy director of the enterprise, company, organisation being called to account for violation of customs regulations, their solicitors or representatives. Where required, executive of the customs body of the Azerbaijan Republic appoints expertise and carries out other legal procedures in compliance with provisions of this Code.

Article 359. Presence of the person being called to account, director or deputy director of the enterprise, company, organisation being called to account for violation of customs regulations, during consideration of the case on violation of customs regulations

The case on violation of customs regulations will be considered in the presence of the person being called to account, director or deputy director of the enterprise, company, organisation being called to account for violation of customs regulations, their solicitors or representatives.

Customs body of the Azerbaijan Republic notifies the person who is being called to account about the place and time of consideration of the case. Special written notification is sent to this person, or protocol with the record about violation of customs regulations which is handed or sent to said person.

In the absence of the person who has been called to account, director or deputy director of the enterprise, company, organisation being called to account for violation of customs regulations, their solicitors or representatives the case may be considered only in cases where there is information about due notification of such person about the place and time of consideration of the case, however no request has been sent about adjourning; or it is known that this person to the moment of consideration of the case is outside the Azerbaijan Republic; when person who might be called to account for violation of customs regulations has not been identified; and in cases of violation of customs regulations when shipping commodities through international mail.

Article 360. Circumstances which must be clarified when considering the case on violation of customs regulations

Executive of the customs body of the Azerbaijan Republic, when the case on violation of customs regulations is considered, must find out the following:

• if physical person or executive, being called to account for such violation, is guilty;
• whether this person is responsible;
• if there are circumstances extenuating or aggravating responsibility;
• other circumstances significant for fair settlement of the case.

Article 361. Resolution of the customs body of the Azerbaijan Republic

Having considered the case on violation of customs regulations executive of the customs body of the Azerbaijan Republic issues one of the following resolutions:

1) about imposition of penalty;

2) about termination of proceedings;

3) about institution of criminal case on unlawful actions (crime) in the sphere of customs business;

4) about forwarding of materials to other legal protection bodies of the Azerbaijan Republic for solution of the question about institution of criminal case on unlawful actions (crime) in the sphere of customs business;

5) about return of the case for re-investigation.

Resolution on termination of proceedings under the case is issued when the person who committed unlawful action has been released due to insignificant violation of customs regulations and also where circumstances prevent implementation of proceedings.

Resolution on institution of criminal case is taken in cases when during preparation of the case for consideration or during consideration signs of crime in the sphere of customs business have been revealed.

Resolution on forwarding of materials of the case with signs of crime in the sphere of customs business to other legal protection bodies of the Azerbaijan Republic without institution of criminal proceedings is taken when the bodies of preliminary investigation or public prosecutor request these materials for study, and also in the case when there is no need in urgent investigation procedure.

Resolution on return of the case on violation of customs regulations for reinvestigation is taken in cases envisaged in the first paragraph of article 356 of this Code.

Resolution on the case of violation of customs regulations will contain:

• name of the customs body of the Azerbaijan Republic, on behalf of which resolution was taken;
• position, full name of the executive, who has issued the resolution;
• date and place of consideration of the case;
• information about the person against whom the case has been instituted, if such person was identified;
• circumstances, established during consideration of the case;
• reference to an article of this Code envisaging responsibility for committed violation of customs regulations;
• decision which has been taken under the case;
• information about the term and procedure of appealing against resolution.

In resolution an issue about confiscated commodities, means of transportation, accompanying documents and other articles, arrested property, mortgage, guarantee, sums transferred to deposit account, material evidence and costs under the case of violation of customs regulations.

Resolution on the case of violation of customs regulations shall be signed by the executive of the customs body of the Azerbaijan Republic who was in charge of the case.

Resolution is announced after consideration of the case has been completed.

In cases envisaged by paragraphs 1 and 2 of this article copy of resolution is handed or sent to the person in question or to his representative within three days from the date of enactment of resolution.

Article 362. Proposals for elimination of reasons and conditions which led to commitment of violation of customs regulations

Executive of the customs body of the Azerbaijan Republic who is in charge of the case on violation of customs regulations, after reasons and conditions which led to commitment of violation of customs regulations have been established, makes proposals to relevant state bodies, companies, enterprises and organisations on measures for elimination of these reasons and conditions.

State bodies, legal entities, within one month from the day when proposals were made, should inform executive of the customs body of the Azerbaijan Republic, who has made these proposals, about taken measures.

Article 363. Institution of legal proceedings

Executive of the customs body of the Azerbaijan Republic who was in charge of the case on violation of customs regulations, on revealing of information about illegal nature of transactions in the course of proceedings under the case or its consideration, shall have the right to appeal to law court for recognition of such transactions.

Article 364. Measures taken with respect to confiscated commodities, means of transportation, accompanying documents and other articles, pawning of commodities and means of transportation, guarantees, deposited sums, arrested property

When making decision with respect to confiscated commodities, means of transportation, accompanying documents and other articles, arrested property, which constitute material evidence under the case, executive of the customs body of the Azerbaijan Republic which is in control over the case on violation of customs regulations must act in compliance with provisions of article 323 of this Code.

When making decision with respect to confiscated commodities, pawning of commodities and means of transportation, guarantees with respect to property under arrest, which constitute funds covering penalty or cost of commodities and means of transportation, executive of the customs body of the Azerbaijan Republic which is in control over the case on violation of customs regulations will acts as follows.

With justified confiscation of commodities and means of transportation, their pawning or arrest of the property to provide funds to cover penalty or cost of commodities and means of transportation, such articles will be returned to the person from whom they were confiscated, mortgagor or person - owner of the arrested property, within two months after payment of due sums. Guarantee issued for such objectives looses its legal force after payment of said sums. Sums, transferred to the deposit account are used for necessary payments. If the articles have not been requested after the payment of due sums within two months after delivery of relevant notification, such articles will be placed at the warehouse of temporary storage. On failure to pay due sums the problem of confiscated commodities, means of transportation, mortgage or property under arrest, which constitute funds for coverage of penalty or cost of commodities and means of transportation, and also the problem of security for guarantee issued for these objectives and use of deposited sums shall be settled in compliance with this Code.

With unjustified confiscation of commodities and means of transportation, their pawning, transfer of relevant sums to deposit account to provide funds to cover penalty or cost of commodities and means of transportation, such articles and sums, after groundlessness of said actions has been established, will be returned to the person from whom they were confiscated, or mortgagor. If said articles are not requested by said persons within two months after delivery of relevant notification, such articles will be placed at the warehouse of temporary storage. Term of storing in this case must not exceed six months from the date of notification.

If an object of pawning or arrested property remained with the owner, all bans and restrictions concerning use and disposal of such articles, specified by the customs body of the Azerbaijan Republic, become invalid after payment of due sums or after groundlessness of mortgage of arrest has been established.

Article 365. Provision of security of the activity of executives of customs bodies of the Azerbaijan Republic when implementing proceedings under the case of violation of customs regulations or its consideration

Executive of the customs body of the Azerbaijan Republic who is in charge of the case on violation of customs regulations, when carrying out legal procedures under the case envisaged by this code, have the right to request provision of personal security and protection of public order from the bodies of Ministry of Internal Affairs.

Executives of relevant bodies of Ministry of Internal Affairs, having received request mentioned in the first paragraph of this Article, shall have to provide its implementation and take all measures in compliance with legislation of the Azerbaijan Republic to call to account persons who forcible prevent executives of the customs bodies of the Azerbaijan Republic to fulfil their obligations under the case of violation of customs regulations.

Chapter 48. Appeal against resolution of the customs body of the Azerbaijan Republic on the case of violation of customs regulations

Article 366. Appeal of physical person and executive against resolution of the customs body of the Azerbaijan Republic on imposition of penalty

Appeal against resolution of the customs body of the Azerbaijan Republic on imposition of penalty may be sent by physical person or executive against whom this resolution was taken, or solicitor or representative of said person, within ten days from the date of resolution.

Appeal against resolution of the customs body of the Azerbaijan Republic on imposition of penalty might be sent to the higher customs body of the Azerbaijan Republic or to the district (city) law court at the place where customs body of the Azerbaijan Republic which has imposed said penalty is located.

Within ten days after decision concerning appeal has been taken by the higher customs body of the Azerbaijan Republic, this decision might be appealed against at the district (city) law court at the place of location of the customs body which has imposed penalty, or the higher customs body of the Azerbaijan Republic which has considered appeal.

On failure to undertake due measures within the term specified in this article with valid reasons, this term, by application of the person who has been called to account, his solicitor or representative, might be re-established respectively by the higher customs body of the Azerbaijan Republic or law court.

Article 367. Appeal of the enterprise, company and organisation, and also person who carries out business activity without establishment of legal entity, against resolution of the customs body of the Azerbaijan Republic on imposition of penalty

Appeal against resolution of the customs body of the Azerbaijan Republic on imposition of penalty may be sent by the enterprise, company and organisation, and also person who carries out business activity without establishment of legal entity against whom this resolution was taken, or by their solicitors or representatives, within ten days from the date of resolution.

Appeal against resolution of the customs body of the Azerbaijan Republic on imposition of penalty might be sent to the higher customs body of the Azerbaijan Republic. Within ten days after decision concerning appeal has been taken by the higher customs body of the Azerbaijan Republic this decision might be appealed against in compliance with legislation.

On failure to undertake due measures within the term specified in this article with valid reasons, this term, by application of the person who has been called to account, his solicitor or representative, might be re-established respectively by the higher customs body of the Azerbaijan Republic or Economic Law Court.

Article 368. Appeal against other resolutions of the customs body of the Azerbaijan Republic under the case of violation of customs regulations

Resolutions of the customs body of the Azerbaijan Republic on termination of proceedings under the case of violation of customs regulations and about return of the case on violation of customs regulations for re-consideration might be appealed against by the person who has been called to account for violation of customs regulations or his solicitor, or representative, within five days from the day when resolution was issued.

Resolutions of the customs body of the Azerbaijan Republic about institution of criminal case on crime in the sphere of customs business or about forwarding materials concerning these and other unlawful actions to the other legal protection bodies of the Azerbaijan Republic, to settle an issue of institution of criminal case are appealed against as specified by legislation of the Azerbaijan Republic on criminal activity.

Article 369. Consideration of resolution under the case of violation of customs regulations in connection with the appeal or protest of public prosecutor, and also as a measure of control, by the higher customs body of the Azerbaijan Republic

When considering resolution under the case of violation of customs regulations in connection with appeal of the person against whom resolution was taken, his solicitor or representative, or in connection with the protest of public prosecutor, and also as a measure of control over observance of legal requirements by executives of the customs body of the Azerbaijan Republic in the course of investigation of cases of violation of customs regulations, the higher customs body of the Azerbaijan Republic takes one of the following decisions:

1) leaves resolution unchanged, and appeal or protest - without satisfaction;

2) annuls resolution and forwards the case for reconsideration or returns for additional proceedings;

3) annuls resolution and terminates the case;

4) changes imposition of penalty for violation of customs regulations, however without making it heavier;

5) annuls resolution on imposition of penalty for violation of customs regulations and issues resolution as specified in (3) or (4) of the first paragraph of article 361 of this Code.

In cases envisaged in (2) - (5) above in this article, the higher customs body of the Azerbaijan Republic takes decision. Written notification about taken decision is forwarded to the public prosecutor who issued protest, or the person who appealed, and in cases when said decisions have been taken as a measure of control over observance of legal requirements by executives of the customs body of the Azerbaijan Republic - to the person with respect to whom resolution under the case was taken.

Article 370. Grounds for annulment or change of resolution on imposition of penalty for violation of customs regulations or termination of proceedings under the case

Grounds for annulment or change of resolution on imposition of penalty for violation of customs regulations or termination of proceedings under the case are the following:

1) one-sidedness or under-coverage of proceedings under the case of violation of customs regulations or its consideration;

2) contradiction between conclusions specified in resolution and actual circumstances of the case;

3) the fact that resolution was taken by unauthorised person or legal provisions of this Code and legislation of the Azerbaijan Republic on unlawful actions have been seriously violated;

4) incorrect qualification of actions or inactivity, failure to use or incorrect use of measures of punishment envisaged by this Code.

Article 371. Term of consideration of appeal or protest of the public prosecutor against resolution of the customs body of the Azerbaijan Republic under the case of violation of customs regulations by the higher customs body of the Azerbaijan Republic

Appeal against resolution of the customs body of the Azerbaijan Republic under the case of violation of customs regulations shall be considered within one month from the date when appeal was received at the highest customs body of the Azerbaijan Republic; if appeal does not require additional investigation and check - immediately, however not later than fifteen days from this date. As an exception, term of consideration of the appeal may be extended by the head of the higher customs body of the Azerbaijan Republic or his deputy, head of division of the executive power body which is in control over customs business in the Azerbaijan Republic, or his deputy, however it will not be longer than three months. The person who has applied with appeal will be duly notified.

Protest of public prosecutor must be considered within ten days from the date when it was received at the highest customs body of the Azerbaijan Republic.

Article 372. Reasons and term of suspension of consideration of appeal

Consideration of appeal by the higher customs body of the Azerbaijan Republic is suspended in the following cases:

1) if materials of the case on violation of customs regulations, against which appeal was submitted; have been requested by the bodies of preliminary investigation in connection with institution or investigation of criminal case;

2) if materials of the case on violation of customs regulations as a measure of control are studied by public prosecutor.

Whenever one of the circumstances specified in this article above exists, executive of the customs body of the Azerbaijan Republic, who is investigating an appeal, takes decision about suspension of considerations of appeal with due notification of the person who submitted this appeal.

Consideration of appeal is renewed by decision of executive of the customs body of the Azerbaijan Republic after reasons for suspension have ceased to exist.

Article 373. Consequences of submission of appeal or protest

Submission of appeal or protest shall not suspend implementation of resolution of the customs body of the Azerbaijan Republic under the case of violation of customs regulations. Submission of appeal or protest shall not stop implementation of resolution on imposition of penalty as a warning.

Chapter 49. Implementation of resolution of the customs body of the Azerbaijan Republic on imposition of penalty for violation of customs regulations

Article 374. Issuance of resolution on imposition of penalty for violation of customs regulations for implementation

Resolution on imposition of penalty for violation of customs regulations is issued by the customs body of the Azerbaijan Republic which has made this resolution for implementation within the term specified for submission of appeals, or on the day when the higher customs body of the Azerbaijan Republic, district (city) law court or Economic Law Court of the Azerbaijan Republic has taken decision concerning appeal against the customs body of the Azerbaijan Republic.

The customs body of the Azerbaijan Republic which issued resolution on imposition of penalty for violation of customs regulations provides its implementation independently or by sending notifications to financial institution, banks or other credit organisations which have license of National Bank of the Azerbaijan Republic informing them about implementation of resolution, or through the court officers, if there is no other chance to implement said resolution.

If resolution on imposition of penalty is not issued for implementation within one year from the day when it was taken, it will not come into force.

In case of suspension of resolution on implementation of penalty in connection with submission of appeal within specified term, or in connection with the protest within the term specified in the third paragraph of this article, said implementation is suspended before appeal or protest are considered.(8)

Article 375. Implementation of resolution of the customs body of the Azerbaijan Republic on imposition of penalty and recovery of cost of commodities and means of transportation

Sum of penalty or cost of commodities and means of transportation must be paid by the person who committed violation of customs regulations not later than fifteen days from the date when resolution was handed or sent to this person or his representative, and in case of appeal or protest against such resolution - not later than fifteen days from the date when decision about ignoring such appeal or protest was taken.

Sum of penalty or cost of commodities and means of transportation shall be paid by the person who committed violation of customs regulations to the customs body of the Azerbaijan Republic which issued respective resolution under the case, or to banks and other credit organisations which have license of National Bank of the Azerbaijan Republic both in national currency of the Azerbaijan Republic and in foreign currency. Conversion of foreign currency into national currency of the Azerbaijan Republic is accomplished using exchange rate of National Bank of the Azerbaijan Republic existing on the date of payment of penalty or cost of commodities and means of transportation. If said sum of penalty or cost of commodities and means of transportation is not paid within specified term by physical person or legal entity, it will be recovered from the cost of commodities and means of transportation confiscated with such intention, object of pawning or arrested property, by way of presentation of warrant securing payment, transfer of sums in the deposit account, or forcibly - from money profits or money resources of the person who violated customs regulations.

If physical person is unemployed or if recovery of sum of penalty or cost of commodities and means of transportation from money profits and other money resources of physical person or executive is not possible due to other reasons, recovery of sum of penalty or cost of commodities and means of transportation shall be done based on resolution of the customs body of the Azerbaijan Republic by the court officers by way of arrest of the property of such person or his share in joint property.

In case if sum of penalty or cost of commodities and means of transportation is not paid within specified term by the enterprise, company and organisation and also person carrying out business activity without formation of legal entity, it will be deducted from the cost of commodities and means of transportation confiscated for refunding of said sums, object of pawning or arrested property, by way of presentation of warrant securing payment, transfer of sums in the deposit account, or by sending notification to the banks or other credit organisations which have license of National Bank of the Azerbaijan Republic about issuance of resolutions for implementation, or forcibly - by deduction of required sums from bank accounts of legal entity and physical person as specified by legislation.

Whenever the enterprise, company and organisation and person who carries out business activity without establishment of legal entity has not sufficient money to cover sum of penalty or cost of commodities and means of transportation, these sums will be recovered based on application of the customs body of the Azerbaijan Republic through the court officers by way of arrest of the property of such person or entity.

Procedure of distribution and use of recovered penalty is established by relevant executive power body.(8)

Article 376. Implementation of resolution of the customs body of the Azerbaijan Republic on confiscation

Commodities, means of transportation and other articles which are subject to confiscation based on respective resolution shall be confiscated after expire of term established for submission of appeals. If commodities, means of transportation and other articles specified in this article have not been confiscated by the customs body of the Azerbaijan Republic, person who has committed violation of customs regulations, or person who has said articles in his possession must hand over such articles to the customs body of the Azerbaijan Republic not later than fifteen days from the day when he received said resolution, and in case of appeal or protest against such resolution - not later than fifteen days from the day when decision about leaving of such appeal or protest without satisfaction.(8)

Article 377. Implementation of resolution of the customs body of the Azerbaijan Republic concerning recall of the licence or qualification certificate

Resolution of the customs body of the Azerbaijan Republic on imposition of penalty for violation of customs regulations concerning recall of the licence or qualification certificate is issued for implementation by the executive power body carrying out customs business in the Azerbaijan Republic which accepted such resolution, independently.

Recalled licence or qualification certificate cease to be valid from the moment when resolution of the executive power body, carrying out customs business in the Azerbaijan Republic which accepted such resolution, has been issued for implementation.

The person who was given licence or qualification certificate recalled by the customs body of the Azerbaijan Republic must hand them over to the customs body of the Azerbaijan Republic not later than within fifteen days from the day of delivery or dispatch of said resolution, and in case of appeal or protest against such resolution - not later than within fifteen days from the day when resolution to leave appeal or protest unfulfilled. Failure to fulfil this requirement within specified term will entail responsibility in compliance with this Code for disobedience to resolution or requirement of the executive of the customs body of the Azerbaijan Republic.

Article 378. Implementation of resolution of the customs body of the Azerbaijan Republic on imposition of penalty for violation of customs regulations by persons who live or are staying abroad and have no property on the territory of the Azerbaijan Republic

Implementation of resolution of the customs body of the Azerbaijan Republic on imposition of penalty for violation of customs regulations by persons who live or are staying abroad and have no property on the territory of the Azerbaijan Republic shall be carried out following legislation of the Azerbaijan Republic and international agreements of the Azerbaijan Republic with the countries where said persons live or are staying, and also with the countries where the property of the person who has committed violation of customs regulations is located.

Chapter 50. Simplified form of recovery of penalty for violation of customs regulations

Article 379. Simplified form of recovery of penalty for violation of customs regulations

Whenever violation of customs regulations envisaged by articles 244-248, second and third paragraphs of article 249, articles 250-260, 262-265, 267, second paragraph of article 274 and article 283 of this Code are revealed, it is permitted to apply simplified form of recovery of penalty for violation of customs regulations, if such crime is liable to punishment in the form of warning or penalty.

When applying simplified form of recovery of penalty for violation of customs regulations, the case on violation of customs regulations is not initiated, the protocol on violation of customs regulations is not drawn up, no legal procedures are undertaken, and penalty, as a rule is applied at a place where the fact of violation of customs regulations was established.

Article 380. Conditions of use of simplified form of imposition of penalty for violation of customs regulations

Simplified form of imposition of penalty for violation of customs regulations can be used:

• with regard to physical persons or executives, in case when they reached eighteen years age and are neither dumb, deaf nor blind, and have no other physical or mental defects, thus preventing them to defend themselves;
• with regard to enterprises, companies and organisations, and also persons carrying out business activity without establishment of legal entity - in case if at the moment when the crime was discovered there were director or deputy director of the enterprise, company and organisation, and also person carrying out business activity without establishment of legal entity, or their authorised representative.

At the same time, should the persons specified in the first paragraph of this article recognise the fact of violation of customs regulations, their guilt (for physical persons and executives), agree with application of simplified form of punishment, and in the case of punishment in the form of penalty and are able to pay penalty immediately at the place of crime, simplified form of imposition of penalty could be applied to these persons.

Article 381. Procedure of use of simplified form of imposition of penalty for violation of customs regulations

After circumstances under articles 379 and 380 of this Code have been established, executive of the customs body of the Azerbaijan Republic prepares an act on imposition of penalty which should be regarded as official financial document.

The act should contain:

• name of the customs body of the Azerbaijan Republic;
• date of drawing up;
• position, full name of the executive, who has issued the act;
• brief information about the person who has committed violation of customs regulations and his representative, if any;
• brief information about the fact of violation of customs regulations and reference to an article of this Code envisaging responsibility for such violation;
• kind of punishment, and in case of penalty - its amount and record confirming payment.

The person who has committed violation of customs regulations or his representative shall confirm the fact of violation of customs regulations, his guilt, consent with the use of simplified form of punishment (this applies to physical persons or executives) in the act and state his readiness to pay penalty immediately.

Copy of the act will be handed to the person who has committed violation of customs regulations, or his representative against receipt.

The form of the act on imposition of penalty is established by the executive power body carrying out customs business in the Azerbaijan Republic.

Article 382. Appeal against the act on imposition of penalty and its consideration as a measure of control

Appeal against the act on imposition of penalty might be handed within ten days from the day when such act was drawn up to the head or deputy head of the customs body of the Azerbaijan Republic whose executive has issued said act. Head or deputy head of the customs body of the Azerbaijan Republic whose executive has drawn up the act on imposition of penalty, after consideration of this act in connection with appeal or as a measure of control over observance of legislation by the executives of the customs bodies of the Azerbaijan Republic, takes one of the following decisions:

1) leaves punishment unchanged, and appeal or protest - without satisfaction;

2) annuls act on imposition of penalty by his decree and releases the person who has been penalised from responsibility;

3) annuls act on imposition of penalty and issues decree about institution of proceedings on violation of customs regulations, or initiate criminal case on unlawful actions in customs business;

4) changes imposition of penalty for violation of customs regulations, however without making it heavier.

The person who has been called to the account for violation of customs regulations is notified about taken decision.(11)