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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.

.. Clearance shall be completed after the necessary gömrük broker şirkətləri  https://www.srbroker.az/resmilesdirme/ customs operations and payment of customs duties in accordance with the requirements for , gömrük rəsmiləşdirilməsi 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.

... 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.