• establishes laboratories for implementation of expertise and investigation of commodities in the interests of customs business;
• establishes scientific-research institutions, educational centres for vocational training, computer centres, printing, construction-maintenance enterprises and other organisations with the objective of scientific-research studies in the area of business activity, personnel training and improvement of their qualification, finally aimed to successful activity of customs bodies;
• property of customs bodies, customs laboratories, scientific-research institutions and educational centres, enterprises and organisations is public property;
• ownership rights on control over this property shall be implemented by executive power authority which is supervising customs business.

1. participate in development of customs policy of the customs authorities in the Azerbaijan Republic and implementation of this policy;
2. provide observance of legislative acts which are under control of customs authorities of the Azerbaijan Republic; take measures on protection of rights and interests of enterprises, companies, organisations and citizens, and also businessmen involved in customs business;
3. within the limits of their competence provide economic security of the Azerbaijan Republic;
4. protect economic interests of the Azerbaijan Republic;
5. use mechanism of customs control over trade-economic relations;
6. withdraw customs duties, taxes and other customs charges;
7. take part in development of measures of economic policy with respect to commodities cleared through the customs border of the Azerbaijan Republic, implement these measures;
8. provide observance of clearance procedures for commodities and transport means through the customs border of the Azerbaijan Republic;
9. fighting with crime in the area of customs business, violations of customs regulations and tax legislation, prevent illegal transportation through the customs border of the Azerbaijan Republic of narcotic substances, weapons, articles of artistic, historical and archaeological wealth of the Azerbaijan people and other countries, objects of intellectual property, animals and plants under threat of disappearance, other commodities; assist in measures against the international terrorism and illegal interference in activity of international civil aviation in the airports of the Azerbaijan Republic;
10. implement and improve customs control and customs clearance, create conditions promoting turnover of commodities through the customs border of the Azerbaijan Republic;
11. keep customs statistics of foreign-economic activity and special customs statistics of the Azerbaijan Republic;
12. keep nomenclature of commodities in foreign-economic activity;
13. assist in development of foreign-economic relations of enterprises, companies, organisations and physical persons;
14. participate in implementation of measures on protection of state security, public order, people' morals, life and health of people, protection of animals and plants, environment, protection of interests of Azerbaijanian consumers of imported commodities;
15. carry out currency control within the limits of their competence;
16. provide implementation of international obligations of the Azerbaijan Republic with respect to customs business; participate in development of international agreements of the Azerbaijan Republic involving issues of customs business; co-operate with customs and other competent authorities of foreign countries, international organisations participating in customs business;
17. carry out scientific-research works and consulting in the area of customs business; training and improvement of qualification of specialists in this area for state bodies, enterprises, companies and organisations;
18. supply Milli Majlis of the Azerbaijan Republic, President of the Azerbaijan Republic and Government of the Azerbaijan Republic, other state authorities, enterprises, companies, organisations and citizens with information on customs issues;
19. participate in implementation of integral financial-economic policy, development of material capabilities of customs authorities, create required labour and social conditions for the customs personnel.

1. commodities - any movable assets, including currency, currency valuables, electric power and other kinds of power, means of transportation except those specified in paragraph 4 of this article;
2. Azerbaijanian commodities - commodities with the origin in the Azerbaijan Republic, or those issued into free circulation on the territory of the Azerbaijan Republic;
3. foreign commodities - commodities other than those specified in paragraph 2 of this article, with the origin in foreign countries;
4. means of transportation - any facilities used for international transportation of passengers and commodities, including containers and other transport equipment;
5. clearing through the customs border of the Azerbaijan Republic - activity consisting in import to the customs territory of the Azerbaijan Republic or export from this territory of commodities or means of transportation as specified by legislation of the Azerbaijan Republic, including transfer by international mail, use of pipeline transport and overhead lines.
   Said activity includes:
   • when commodities or means of transportation are imported to the customs territory of the Azerbaijan Republic and imported from this territory of free customs zones and free warehouses to the remaining part of customs territory of the Azerbaijan Republic - actual crossing of the customs border of the Azerbaijan Republic;
   • when commodities or means of transportation are exported from the customs territory of the Azerbaijan Republic and imported from the remaining part of customs territory of the Azerbaijan Republic to the territory of free customs zones and free warehouses - presentation of customs declaration or other act directly related to the intention respectively to export or to import said commodities or means of transportation;
6. legal entities - enterprises, companies and organisations, directly or indirectly participating in implementation of customs operations which have been registered as required by legislation;
7. physical persons - persons carrying out business activity without formation of legal entity;
8. Azerbaijanian legal entities and physical persons - enterprises, companies and organisations located in the Azerbaijan Republic, which have been established in accordance with legislation of the Azerbaijan Republic; persons carrying out business activity without formation of legal entity, registered in the Azerbaijan Republic; and citizens of the Azerbaijan Republic with permanent residence in the Azerbaijan Republic
9. foreign legal entities and physical persons - entities and persons other than those specified in paragraph 8 of this article;
10. person (entity) transferring commodities - persons (entities) being the owners of commodities, their buyers, proprietors, or those authorised to carry out operations with commodities envisaged by this Code, on their own behalf and otherwise, in accordance with legislation of the Azerbaijan Republic;
11. declaring person (entity) - legal entity which declares, submits and presents commodities and means of transportation for customs clearing;
12. carrier - person (entity) actually transferring commodities or responsible for the use of means of transportation;
13. customs procedures - set of regulations defining status of commodities and means of transportation transferred through the customs border of the Azerbaijan Republic, with the objective of customs business;
14. issuance - transfer of commodities or means of transportation, after their clearance, by customs authorities of the Azerbaijan Republic to complete disposal of a person (entity);
15. conditional issuance - transfer of commodities or means of transportation, related to obligations of a person (entity) on observance of established restrictions, requirements or conditions;
16. customs clearance - procedure of placement of commodities and means of transportation under specific customs conditions and completion of these conditions in accordance with requirements and provisions of this Code;
17. customs control - set of measures aimed to observance of legislation of the Azerbaijan Republic concerning customs business and other legislation of the Azerbaijan Republic and international agreements of the Azerbaijan Republic; customs authorities of the Azerbaijan Republic will be responsible for implementation of these measures;
18. measures of economic policy - system of measures stimulating and limiting import to the Azerbaijan Republic and export from the Azerbaijan Republic of commodities and means of transportation; said measures are established based on aims of economic policy of the Azerbaijan Republic and may include quoting, licensing, limitation, establishment of maximum and minimum prices, and also other measures of control over interaction between the Azerbaijanian economy and world economy;
19. customs payments - customs duty, customs charges, charges for issue of licences for implementation of customs business to legal entities and physical persons, and other payments taken in compliance with established order by customs authorities of the Azerbaijan Republic;
20. customs duty - payments, withdrawn by the customs authorities of the Azerbaijan Republic on import of commodity to the customs territory of the Azerbaijan Republic and export of commodity from this territory;
21. taxes - compulsory payments, withdrawn of these payments shall be done by customs authorities of the Azerbaijan Republic.
22. force majeure - extraordinary and insurmountable in these conditions natural calamity (flood, earth-quake, landslide, etc.) or public accident (military operations, etc.);
23. customs broker - legal entity formed in compliance with legislation of the Azerbaijan Republic and providing intermediary services in the area of customs business for certain fee;
24. quota - establishment of cost and quantitative limitations on commodities imported or exported to certain countries or group of countries.

All persons (entities) have equal rights for import to the Azerbaijan Republic and export from the Azerbaijan Republic of commodities and means of transportation in an order specified in this Code. No person (entity) may be deprived of right or to be restricted in right for import to the Azerbaijan Republic and export from the Azerbaijan Republic of commodities and means of transportation, except cases envisaged in this Code and other legislative acts of the Azerbaijan Republic.

Import to the Azerbaijan Republic and export from the Azerbaijan Republic of certain commodities and means of transportation may be banned due to necessity of state security, protection of public order, people' morals, life and health of people, protection of animals and plants, the environment, articles of artistic, historical and archaeological wealth of the Azerbaijanian people and other countries, protection of right for property, including objects of intellectual property, protection of interests of Azerbaijanian consumers of imported commodities and other interests of the Azerbaijan Republic following legislation of the Azerbaijan Republic and international agreements of the Azerbaijan Republic. Forbidden commodities and means of transportation shall be immediately taken outside the territory of the Azerbaijan Republic, or returned to the territory of the Azerbaijan Republic, if said commodities and means of transportation are not subject to confiscation. Export or return of commodities and means of transportation to the territory of the Azerbaijan Republic shall be done by a person transporting said items through the customs territory, or by carrier at his own expense. Where there is no opportunity to take out or to return immediately commodities and means of transportation they are put into warehouses of temporary storing of the customs authorities of the Azerbaijan Republic. Maximum term of storing of said commodities and means of transportation at such warehouses is three days. After the expiration of ultimate term of storing, commodities and means of transportation become the property of the state or are destroyed in an order specified in legislation of the Azerbaijan Republic.

Limitations on import to the Azerbaijan Republic and export from the Azerbaijan Republic of commodities and means of transportation may be established following terms of international agreements of the Azerbaijan Republic, with the aim for protection of economic base of sovereignty of the Azerbaijan Republic, domestic market, and also as a retaliatory measure against discriminatory acts or other acts of economic policy of foreign countries and their unions violating interests of Azerbaijanian entities, in compliance with legislation of the Azerbaijan Republic and international agreements of the Azerbaijan Republic. On establishment of said limitations export of commodities and means of transportation falling under these regulations is permitted by customs authorities of the Azerbaijan Republic only on terms specified by legislative acts of the Azerbaijan Republic and international agreements of the Azerbaijan Republic. Legislative acts of the Azerbaijan Republic establishing limitations as indicated in the first paragraph of this article, must be published in official press ten days before their enactment, except legislative acts of the Azerbaijan Republic with different procedure of enactment. Expenditures borne by the person transporting commodities, or by carrier in relation to introduction of said limitations, shall not be reimbursed by state bodies of the Azerbaijan Republic.

Commodities and means of transportation must pass customs clearing and customs control in an order and on terms envisaged by this Code.

Use and disposal of commodities and means of transportation taken through the customs border of the Azerbaijan Republic is accomplished in compliance with customs regulations and this Code.

Conditionally cleared commodities and means of transportation which enjoy privileges on tax payments may be used only for special objectives for which said privileges have been granted. Use of said commodities and means of transportation with different objectives must be permitted by customs authorities of the Azerbaijan Republic, on condition that customs payments are done and all other requirements under this Code and other legislative acts of the Azerbaijan Republic are fulfilled. Disposal of conditionally cleared commodities and means of transportation which enjoy privileges on tax payments may be permitted by customs authorities of the Azerbaijan Republic in an order specified in the first paragraph of this article.

Transportation of commodities and means of transportation through the customs border of the Azerbaijan Republic is accomplished in compliance with customs regulations, in an order specified by this Code and other legislative acts of the Azerbaijan Republic.

1. issuance for free circulation;
2. re-import;
3. transit;
4. customs warehouse;
5. duty-free shop;
6. processing at the customs territory;
7. processing under the customs control;
8. temporal import (export)
9. free customs zone;
10. free warehouse;
11. processing outside the customs territory;
12. export;
13. re-export;
14. destruction;
15. refusal in favour of the state.

If this Code does not include provisions on control over some issues of customs conditions, relevant executive power authority of the Azerbaijan Republic, within the limits of its competence, until respective legislative acts of the Azerbaijan Republic are accepted, may establish procedures of customs regulations and also customs conditions other than those specified in this Code.

Person (entity) shall have the right to choose any customs conditions or change it for another, irrespective of nature, quantity, country of origin or intention of commodities and means of transportation, if not specified otherwise in this Code and other legislative acts of the Azerbaijan Republic on customs activity.

Crossing of the customs border of the Azerbaijan Republic by commodities and means of transportation takes place at the points specified by customs authorities of the Azerbaijan Republic and within their working hours. At other points and outside normal working hours of customs authorities of the Azerbaijan Republic commodities and means of transportation may cross customs border of the Azerbaijan Republic on agreement with the customs authorities of the Azerbaijan Republic.

Issuance of commodities for free circulation - customs conditions where commodities imported to the customs territory of the Azerbaijan Republic remain permanently on this territory without obligations to take them out from this territory.

Issuance of commodities for free circulation envisages:

• payment of customs duties, taxes and other customs charges with respect to commodities;
• observance of measures of economic policy and other limitations.

Re-import of commodities - customs conditions where commodities of Azerbaijanian origin, having been exported from the customs territory of the Azerbaijan Republic in line with the export customs conditions, are re-imported in specified term, without withdrawal of customs duties, taxes and also without applying any measures of economic policy with respect to these commodities.

To be placed under the customs regulations or re-import commodities should:

• be in the same condition as they were imported, except normal wear and tear, or losses in the course of ordinary conditions of transportation and storage and other cases specified by legislation of the Azerbaijan Republic;
• be imported to the customs territory of the Azerbaijan Republic within ten years from the day of export.

On re-import of commodities within three years from the day of export, customs authorities of the Azerbaijan Republic will reimburse paid sums of export customs duties, taxes. On re-import of commodities person (entity) transferring commodities, reimburses sums obtained as privileges granted for export of commodities. In cases specified by relevant executive power body, besides sums mentioned above, interest is taken at rates established by National Bank of the Azerbaijan Republic for credits provided by this Bank. Sums and interest on these sums, as specified in paragraphs 2 and 3 of this article, are withdrawn by customs authorities of the Azerbaijan Republic in an order established for payment of customs charges.

Transit of commodities - customs conditions when commodities are transported between the two customs bodies of the Azerbaijan Republic, including those through the territory of foreign country, without withdrawal of customs duties, taxes and without applying measures of economic policy to said commodities.

Commodities being transported between the two customs bodies of the Azerbaijan Republic:

• should remain in unchanged condition, except normal wear and tear, or losses in the course of ordinary conditions of transportation and storage and must not be used for any other objectives besides transit;
• should be delivered to the customs body of destination within term specified by customs body of departure, depending on capacity of means of transportation, chosen route and other conditions of transportation. Transit of commodities over the territory of the Azerbaijan Republic might be carried out by any roads and in any directions, if not specified otherwise by legislation of the Azerbaijan Republic. If customs authority of the Azerbaijan Republic has enough grounds to believe that carrier or its means of transportation cannot guarantee observance of provisions of this Code, customs authority of the Azerbaijan Republic will have the right to place commodities under the customs regulations of transit, provided that respective , means of transportation will be duly equipped, there will be customs escort or commodities will be transported by special customs carrier in an order specified by this Code and normative acts of authorised executive power body of the Azerbaijan Republic. Expenditures borne by carrier in compliance with special equipping of transportation means, or transportation of commodities by customs carrier shall not be reimbursed by state bodies of the Azerbaijan Republic.

Transit of commodities is accomplished by permit of customs authorities of the Azerbaijan Republic, except cases when relevant body of executive power of the Azerbaijan Republic establishes limitations on transit of commodities, and also as a retaliatory measure against discrimination policy or other acts of foreign countries and their unions violating interests of Azerbaijanian persons (entities). In cases when measures under article 35 of this Code cannot provide observance of legislation of the Azerbaijan Republic, customs authorities of the Azerbaijan Republic issue permit for transit of commodities only on condition of payment of customs duties or transfer of due sums to relevant deposit bank accounts.

Upon accident, or situation of force majeure commodities may be unloaded before point of destination is reached. In this case carrier must:

• take all necessary measures to provide safety of commodities and to prevent their use in any way without permit;
• inform immediately the nearest customs body of the Azerbaijan Republic about circumstances, location of commodities and means of transportation;
• provide transportation of commodities to the nearest customs body of the Azerbaijan Republic or to bring executives of the customs body of the Azerbaijan Republic to a place where commodities are stored. Customs bodies of the Azerbaijan Republic will not refund expenditures borne by the carrier in connection with measures envisaged by this article.

Carrier is responsible for transit of commodities. On issuance of commodities without permit of customs authorities of the Azerbaijan Republic, their loss of commodities or non-delivery to the customs body of destination, carrier will have to pay customs charges which are payable respectively under customs regulations on issuance for free circulation or export, except cases when commodities are destroyed, irretrievably lost as a result of accident or acts of god, or lost as a result of normal wear and tear in ordinary conditions of transportation and storage, or lost as a property as a result of illegal - under legislation of the Azerbaijan Republic- acts of authorities or executives of foreign state.

• must not allow withdrawal of commodities being in storage in the customs warehouse apart from customs control;
• should not hamper customs control;
• must observe terms of license on establishment of customs warehouse and meet requests of customs authorities of the Azerbaijan Republic, including their access to locations of commodities storing, free provision of rooms, equipment and means of communication in the customs warehouse for organisation of customs control and clearing;
• must keep accounting of commodities in storing;
• must report to customs authorities of the Azerbaijan Republic as per commodities stored in the customs warehouses in an order specified by executive power body which controls customs business in the Azerbaijan Republic.

• on preservation of these commodities;
• on preparation of commodities, with the consent of the customs authorities of the Azerbaijan Republic, for sale and transportation - such operations, as breaking commodities into smaller lots, organisation of shipments, sorting, packing, marking, loading, etc. List and procedure of implementation of said operations will be defined by the executive power body carrying out control over the customs business in the Azerbaijan Republic.

• must not allow withdrawal of commodities arriving to the duty-free shop and being sold there apart from customs control;
• must observe terms of license on establishment of duty-free shop and meet righteous requests of customs authorities of the Azerbaijan Republic;
• must keep accounting of commodities delivered and sold in the duty-free shop, report to customs authorities of the Azerbaijan Republic as per said commodities in an order specified by the executive power body which controls customs business in the Azerbaijan Republic.

• production of commodities, including installation, assembling, adjustment;
• processing and treatment of commodities;
• repair of commodities, including their restoration and putting in order;
• complete or partial use of some commodities which contribute to processing of commodities or make it easier. Constraints on individual operations of processing of commodities, terms of accomplishment of these operations, including possibility and regulations on use of Azerbaijanian commodities are determined by relevant executive power body carrying out customs business in the Azerbaijan Republic.

• imported commodities might be identified with products of processing, except when specified otherwise by the executive power body carrying out customs business in the Azerbaijan Republic;
• processing promotes export of products of processing or use of production facilities of the Azerbaijan Republic;
• other regulations related to legislation of the Azerbaijan Republic on customs business are fulfilled; said regulations may be established by relevant executive power body carrying out customs business in the Azerbaijan Republic. License on processing of commodities at the customs territory may be annulled or recalled by executive power body carrying out customs business in the Azerbaijan Republic. License is annulled if it was issued based on untrue information, or against established regulations. Decision about annulment takes effect from the date of issue of said license. License is recalled if its owner fails to observe provisions of this chapter, or if on processing of commodities at the customs territory does not correspond anymore to economic policy of the Azerbaijan Republic. Recall will take effect from the date when such decision was taken.

• must not allow withdrawal of commodities located in the free warehouse apart from customs control;
• should not hamper customs control;
• must observe terms of license on establishment of free warehouse and meet requests of customs authorities of the Azerbaijan Republic, including access of their executives to commodities at the free warehouse;
• must fulfil righteous requirements of customs authorities of the Azerbaijan Republic.

• if export of commodities provides grounds allowing to demand reimbursement of import customs duties, taxes, exemption from said duties and taxes, or return of paid export sums;
• if commodities before the export were issued into free circulation, and fully exempted from import customs duties, taxes - until such privileged regime exists;
• in other cases defined by executive power body carrying out customs business in the Azerbaijan Republic, on agreement with respective executive power body of the Azerbaijan Republic.

1. customs authorities of the Azerbaijan Republic states that products of processing are the result of processing of exported commodities;
2. processing of commodities outside the customs territory does not make serious harm to economic interests of the Azerbaijan Republic;

• re-exported commodities are in the same state as when they were imported, except normal wear and tear, or losses in the course of ordinary conditions of transportation and storage;
• re-export of commodities takes place within two years from the moment of import;
• re-exported commodities were not used with the purpose of making profits. On taking out of re-exported commodities export customs duties and taxes shall not be withdrawn, and measures of economic policy applicable to export, shall not apply except situations specified by relevant executive power body of the Azerbaijan Republic.

1. customs duty;
2. value added tax;
3. excises;
4. charges for issuance of licenses by the executive power body which carries out customs business in the Azerbaijan Republic, and for re-activation of the license;
5. charges for issuance of qualification certificate to specialists on customs clearance and re-activation of such certificates;
6. customs charges for customs clearance ;
7. customs charges for storage of commodities;
8. customs charges for customs escort of commodities;
9. payment for advises and consulting;
10. payment for taking preliminary decision;
11. fee for participation in customs auctions;
12. other customs payments.

• must provide equipping of the warehouse as required to provide customs control
• must not allow withdrawal of commodities and means of transportation being in storage at the warehouse apart from customs control;
• should not hamper customs control;
• must keep accounting and present reports to customs authorities on commodities and means of transportation in storage, as specified by the executive power body carrying out customs control in the Azerbaijan Republic;
• must prevent access of third parties to stored commodities and means of transportation;
• must equip the warehouse, where required, with double locking devices, one of them being under surveillance of custom authorities of the Azerbaijan Republic;
• must observe terms of license on establishment of the warehouse of temporary storage;
• must meet requests of customs authorities of the Azerbaijan Republic, including their access to locations of stored commodities and means of transportation, free provision of rooms, equipment and means of communication in the warehouse of temporary storage for organisation of customs control and clearing.

• visual inspection and measurements made by the owner of the warehouse of temporary storage, other person having authority with respect to commodities, and their representatives;
• taking samples and specimens of commodities with the permit of customs authorities of the Azerbaijan Republic;
• other operations necessary for preservation of commodities in unchanged state, including correction of damaged packaging.

1. to have a staff specialist on customs clearing, who has got qualification certificate;
2. to conclude agreement on occupancy insurance, sum of insurance being not less than 10000-fold minimum wages according to legislation;
3. have all required facilities sufficient for implementation of activity of customs broker;
4. to have all conditions allowing to carry out accounting and reports, clearly and comprehensively reflecting operations with commodities being under the customs control.

1. repeated non-implementation by the customs broker of his obligations;
2. repeated infringement of the law;
3. significant harm done to represented person by way of illegal use of information which presents commercial secret, or is confidential;
4. declaration of insolvency or bankruptcy of customs broker;
5. use of services of the specialist without qualification certificate, or deprived of such certificate, specialist whose qualification certificate has been annulled, recalled, recognised invalid, or suspended;
6. violation of tax legislation or other legislation of the Azerbaijan Republic.

1. repeatedly failed to fulfil its obligations with respect to customs authorities of the Azerbaijan Republic;
2. was found guilty in forgery of documents, theft, bribery, and also repeated infringement of legislation in relation with this Code;
3. caused serious damage to represented person by way of illegal use of commercial secrets and confidential information;
4. violated or failed to fulfil requirements of customs authorities of the Azerbaijan Republic;
5. violated tax and other legislation of the Azerbaijan Republic.

1. to own means of transportation duly equipped, in compliance with requirements of the executive power body carrying out customs business in the Azerbaijan Republic and in accordance with legislation of the Azerbaijan Republic on customs activity;
2. to conclude insurance contract on occupancy, sum of insurance being not less than 1000-fold minimum wages;
3. to own or to rent for a period of at least three years sufficient number of acceptable means of transportation and to provide arrival of at least one means of transportation to a place of customs clearing in the area of activity of customs body of the Azerbaijan Republic.

1. use of means of transportation which are not equipped as required, including if transportation fee does not conform to average cost of rendered service; repeated non-implementation of obligations of customs carrier including unjustified refusals to transport commodities and accompanying documents;
2. repeated infringement of the law specified in this Code;
3. significant harm done to shipper of commodities and accompanying documents, including illegal use of information which constitutes commercial or other secret.

• declare commodities and means of transportation in an order specified in this Code;
• at request of the customs authorities of the Azerbaijan Republic submit commodities and means of transportation;
• present to the customs authorities of the Azerbaijan Republic documents and additional information required for customs purposes;
• pay customs charges;
• assist customs authorities of the Azerbaijan Republic in implementation of customs clearing, including any handling operations, etc.

• checking documents and data required for customs purposes;
• customs inspection (inspection of commodities and means of transportation, personal inspection as an exceptional form of customs control);
• accounting (registration of commodities and means of transportation);
• oral questioning physical persons and executives;
• check of the system of accountancy and reporting;
• inspection of territories and depots of warehouses of temporary storage, customs warehouses, free warehouses, free customs zones, duty-free shops and other places with commodities and means of transportation which are subject to customs control, or where activity liable to customs control is implemented;
• other forms envisaged in this Code and other legislative acts of the Azerbaijan Republic on customs, or forms which do not contradict legislative acts of the Azerbaijan Republic.

• if said persons fail to appear on expire of ten days after the presentation of commodities and means of transportation;
• where there is threat to state safety, public order, life and health of people, danger for animals and plants, environment, need to protect artistic, historical and archaeological wealth of the Azerbaijan people and other countries, and other urgent circumstances;
• when sending commodities by international mail;
• when commodities and means of transportation are left at customs territory of the Azerbaijan Republic in violation of customs regulations.