Glossary of Legal Terms
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a) transfers of foreign currency to the Azerbaijan Republic and from the Azerbaijan Republic for accomplishment of settlements connected with export and import of commodities, works and services and also settlements on crediting export-import operations for a term of maximum 180 days;
b) receiving and granting financial credits for a term of maximum 180 days;
c) transfers to the Azerbaijan Republic and from the Azerbaijan Republic of percents, dividends and other profits from contributions, investments, credits and other operations connected with the capital movement;
d) transfers to the Azerbaijan Republic and transfers from the Azerbaijan Republic of non-trade character, including transfers of wages, pensions, ailments and legacies and other such operations.
Stands for a legal or natural entity, such as consignor, consignee, passenger, leaseholder or others, using transportation facilities under the contract, concluded with the carrier
Legal entity formed in compliance with legislation of the Azerbaijan Republic and providing intermediary services in the area of customs business for certain fee
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
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
Payments, withdrawn by the customs authorities of the Azerbaijan Republic on import of commodity to the customs territory of the Azerbaijan Republic and export of commodity from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
Customs duty, customs charges, state duty 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
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
An enterprise not fulfilling or refusing to fulfil its obligations to the creditor
Legal entity which declares, submits and presents commodities and means of transportation for customs clearing