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Table 3.4 Exemptions from import tariff and tax (VAT and excise where applicable)
Import of goods donated to state bodies as humanitarian aid, or those donated to charitable organizations for the purpose of eliminating the consequences of natural disasters, accidents and disasters

3.38. Customs fees are not charged in the following cases: (...) •the movement of goods directly related to the prevention of natural disasters and other emergency situations, and the elimination of their consequences (threats of floods, debris floods, earthquakes, fires, etc.); (...)

3.39. Foreign vehicles, except vehicles from Uzbekistan (on the basis of reciprocity), entering or transiting through Tajikistan must pay fees to Customs, in accordance with the Government Resolution No. 546 on Approval of Fee Rates for the Implementation of Legally Significant Actions and Fees for Issuing Permits to Use Natural and Other Available Resources, 2007. According to the Government Resolution No. 553 on the Collection of Environmental Payments from Motor Vehicles of the Kyrgyz Republic upon Entry into the Territory of Tajikistan, 2017, vehicles from the Kyrgyz Republic must also pay environmental fees upon entry into the territory of Tajikistan. Fees are paid to the Customs Service. The authorities indicated that this measure is a reciprocal response to a measure adopted by the Kyrgyz Republic.

3.44. In 2018, Tajikistan notified to the WTO its Decree on the Import Prohibition of Vehicles Produced Before 2005. According to this Decree, old cars are the main source of air pollution, and thus the following cars, if produced before 2005, are prohibited from importation into Tajikistan:• motor vehicles for the transport of 10 or more persons, including the driver (HS 8702); • motor cars and other motor vehicles principally designed for the transport of persons (other than those under heading HS 8702), including station wagons and racing cars (HS 8703); • motor vehicles for the transport of goods (HS 8704); and •special-purpose motor vehicles, other than those principally designed for the transport of persons or goods (for example, breakdown lorries (wreckers), crane lorries (...).

3.45. In accordance with Government Decree No. 492, dated 31 August 2009, on Some Measures for the Economical Use of Electric Energy, the importation of incandescent electric bulbs is prohibited. Imports of ozone-depleting substances (Montreal Convention) are controlled, while the authorities intend to gradually implement a ban in the future.

3.53. The authorities stated that other legislation related to import licensing requirements includes:• Law No. 760 on Environmental Protection, 2011; (...).

3.53. The authorities stated that other legislation related to import licensing requirements includes: (...) • Government Resolution No. 643 on Measures to Implement the Vienna Convention for the Protection of the Ozone Layer and the Montreal Protocol on Substances that Deplete the Ozone Layer, 2015.

Table 3.8 Export licensing
HS codes: 28
Commodity description: Poisonous substances, chemical agents for the protection of plants, minerals, non organic and organic fertilizer, and ozone depleting substances
Type of measure: Permission
Responsible authority: State Committee of Ecologic and Forestry Protection
Legislation: Law on Protection of Nature

Table 3.8 Export licensing
HS codes: -
Commodity description: Hunting trophies
Type of measure: Permission
Responsible authority: State Committee of Ecologic and Forestry Protection
Legislation: Law on Protection of Nature

Table 3.10 Tax structure, 2013-18
Taxes on natural resources (TJS million)
2013:127.2
2014: 196.4
2015: 229.4
2016: 396.7
2017: 508.7
2018: 645.6