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Tamgahoi aksiz

Moddai 210-i Kodeksi Andoz. Tamgahoi aksiz

  1. Hukumati Jumhurii Tojikiston nomgui molhoi zeraksizii vatani va voridotiro, ki boyad tamgahoi aksizi guzoshta shavand, muqarrar menamoyad. Furushi chunin molhoi zeraksizi be tamgahoi aksizi man ast. Maqomoti andoz huquq dorand chunin molhoi zeraksiziro, ki be tamgahoi aksizi ba furush barovarda shudaand, muvofiqi tartibi muqarrarnamudai qonunguzorii Jumhurii Tojikistonmusodira namoyand.
  2. Tamgahoi aksizi hujjathoi hisobotdihii qati buda, doroi darajai muayyani muhofizat meboshand. Tartibi tahiya va muomiloti onho az jonibi Hukumati Jumhurii Tojikiston muayyan karda meshavad. Tartibi guzoshtani tamgahoi aksizi ba mahsuloti zeraksizi az jonibi maqomi vakolatdori davlati muqarrar karda meshavad.
  3. Istehsolkunandagon va shakhson – voridkunandagoni molhoi zeraksizi baroi tamgaguzorii molhoi zeraksizi javobgar meboshand.
  4. Agar dar hamin modda tartibi digare muqarrar nagardida boshad, hangomi vayron shudan yo gum shudani tamgahoi aksizi aksiz dar hajmi navhoi peshnihodshudaimolhoizeraksizi pardokht meshavad.
  5. Hisobi aksizi tamgahoi aksizii vayrongardida yo gumshuda (az jumla duzdidashuda), ki baroi tamgaguzorii molhoi zeraksizi mutobiqi muqarraroti Kodeksi mazkur peshbini shudaand, bo darnazardoshti meyorhoi muqarrargardida, ki nisbat ba vohidi hajmi zarfi (zarf, bastai) dar tamga zikrgardida istifoda megardand, anjom doda meshavad.
  6. Hangomi dar tamga mavjud nabudani ishora ba hajmi vohidi zarf (zarf, basta), hisobi aksiz az rui tamgahoi aksizii gum yo vayronshuda bo darnazardoshti hajmi nisbatan kaloni vohidi zarf (zarf, basta), ki ba on rekhtani(pechonidani, bastubandi) molhoi zeraksizidar jarayoni davrai andoze, ki pesh az davrai vayron shudan yo gum shudani tamgahoi aksiz surat giriftaast, muayyan karda meshavad.
  7. Hangomi vayron shudan, gum shudani tamgahoi aksizi dar holathoi zayl aksiz pardokht nameshavad:

-vayron shudan yo gum kardani tamgahoi aksizi dar natijai rukh dodani holathoi favqulodda, ki muvofiqi tartibi muqarrarnamudai sarkhati  duyumi qismi 1 moddai 184 Kodeksi mazkur tasdiq gardidaand;

-tamgahoi aksizii vayronshuda, ki az jonibi maqomoti andoz dar asosi sanadi az hisob barovardan jihati nobudsozi qabul gardidaand.

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