Customs system in Tajikistan is based on the rules and regulations under the Customs Code of the RT (TC) enacted on January 1, 2007. The document is the only normative and legal act regulating the Customs issues. Only Majlisi Namoyandagon Majlisi Oli of the Republic of Tajikistan have the right to make amendments and additions to the Code and also deal with issues related to interpretation of its regulations in the form of corresponding resolution on submission of the Government of the RT.

Customs regulation establishes the procedures and rules complying of which persons exercise the right to convey goods and means of transport across the customs border of the Republic of Tajikistan.

The government of the Republic of Tajikistan shall perform the overall administration of customs affairs in accordance with the legislation of the Republic of Tajikistan.

The authorized body on customs affairs shall ensure direct realization for customs purposes of the objectives in the area of customs affairs and uniform application of the customs legislation of the Republic of Tajikistan by all customs bodies within the territory of the Republic of Tajikistan.

In accordance with demand of Customs code of the republic of Tajikistan Atricl 347 i.1 Customs fees shall include:

1) customs fees for customs clearance;

2) customs fees for customs escort;

3) customs fees for storage of goods in customs warehouses;

4) customs fees for issue of a qualification certificate of a customs clearance specialist

Definition of customs value of goods imported to the customs zone of the Republic of Tajikistan is carried out though application of the following methods:

on the imported goods transaction value;

on the identical goods transaction value;

on the uniform goods transaction value;

value subtraction;

value addition;

reserving method

The rates of customs duties for the goods imported to the Republic are established by the Resolution of the Government of the Republic of Tajikistan "On customs tariff of the Republic of Tajikistan" dated October 25, 2003, № 450 and ranges in accordance with a type of goods at rates of 0%, 2,5%, 5%, 7%, 10%, 15%.

In accordance with Point 2 of the Resolution of the Republic of Tajikistan "On the customs tariff of the Republic of Tajikistan" dated October 25, 2003, № 450, the regime of free trade is set up and the zero rate is applied for imported customs duty for imported goods produced in the states-members of the Eurasian Economic Association (Russian Federation, Republic of Kazakhstan, Republic of Byelorussia, Kyrgyz Republic and Republic of Tajikistan).

Besides the zero rate of customs duties is applied for the goods imported to the Republic from the less developed countries the list of which is established by the Resolution of the Government of the Republic of Tajikistan "On customs tariff of the Republic of Tajikistan".

In accordance with Article 345 item 3,6 of Customs Code some certain goods are exempted from custom duties. Customs duties shall not be levied when importing:

· goods as humanitarian aid and goods transferred free of charge to state bodies of the Republic of Tajikistan;

· goods intended for implementation of target projects approved by the Government of the Republic of Tajikistan on the expenses (within) of grants and (or) credits (lending) provided by legal or natural persons, foreign states, governments of foreign states or by international organizations.