At today's plenary session of the National Assembly, the draft law on amendments to the Customs Code was brought up for discussion.
Medianews.az reports that the draft law was presented by Azər Əmiraslanov, chairman of the Committee on Economic Policy, Industry, and Entrepreneurship.
According to the draft, mobile customs inspection will be conducted in Azerbaijan.
The draft law states that mobile customs audit will be conducted, based on the decision of the customs authority, in a planned (next) or unplanned (extraordinary) manner at the relevant buildings, territories, premises, and other places used by the importer, exporter, owner of the goods, declarant, other authorized persons concerning the goods or their representatives.
Mobile customs audit will be carried out within 3 years during or after the goods listed in the customs declaration are under customs control or have lost their customs control status, based on the decision of the customs authority. A copy of the customs authority's decision on conducting the mobile customs audit, an extract confirming the registration of the audit in the unified information register of inspections conducted in the business field, and the service ID of the official conducting the audit must be presented to the person subject to the mobile customs audit before it is conducted.
The mobile customs audit will be conducted within 20 working days. If additional investigation is required, the duration of the mobile customs audit can be extended up to 30 working days with a grounded decision from the customs authority. A planned (next) mobile customs audit should be conducted for one person no more than once per calendar year.
At least 15 (fifteen) working days before the start of the planned (next) mobile customs audit, a written notice is sent to the person being audited. The notice should include the basis for the mobile customs audit, the date, the list of inspection questions, and the rights and duties of the person and customs authorities.
After the discussions, the document was put to a vote and adopted at its first reading.//Musavat.com