... The
customs value of the goods is determined by the person making the declaration,
and the customs authorities check its accuracy. If the inspection, customs
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audit or investigation concludes that the customs value is not in accordance
with the law or is incorrect for other reasons, the customs official must
submit a written notice to the declarant to make appropriate adjustments to the
customs value, taking into account the requirements of the Law. The
notification shall indicate the proposed amendments to the customs duties and
substantiate the need for them.
..
Clearance shall be completed after the necessary customs operations and payment
of customs duties in accordance with the requirements for , gömrük broker şirkətləri
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placing goods under the relevant customs procedure. carried out. The State
Customs Committee shall determine the working hours for customs clearance by
the customs authorities. With the permission of the customs authorities,
customs clearance may be carried out in other places and outside working hours.
In order to increase the efficiency and transparency of customs clearance, an
electronic management system ("electronic queue") is used to
determine the sequence of reception of applicants. Persons authorized with
respect to goods and means of transport or their representatives may
participate in customs clearance on their own initiative.
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