... 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 gömrük rüsumu hesablanması 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 gömrük
dəyərinin hesablanması https://www.srbroker.az/rusumlarin-hesablanmasi/ 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.
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… The
customs declaration shall be carried out by the customs declarant upon
submission to the customs authorities of the customs procedure for gömrük bəyannaməsi https://www.srbroker.az/beyanname/ gömrük bəyannaməçisi placement of goods
and means of transport, as well as other information required for customs
purposes in the prescribed form (oral, written, electronic). A customs
declaration is a declaration of information on goods and means of transport to
the customs authorities in a certain form for the implementation of customs
clearance and customs control. Simply put, individuals or legal entities that
import (bring) goods and vehicles into the country, as well as perform export
operations, provide information about them (invoice price, weight, quantity,
description, type of transportation, packaging form, manufacturer, seller,
buyer etc.) to the customs authority to be cleared (mainly electronically),
submits the accompanying documents for investigation purposes, and then pays
the calculated customs duties.
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