Статья 12«Протокол между Федеральной таможенной службой (Российская Федерация) и Таможенной администрацией Исламской Республики Иран об обмене данными, характеризующими таможенную стоимость товаров, перемещаемых между Российской Федерацией и Исламской Республикой Иран» [рус., англ.]

1. Настоящий Протокол вступает в силу с даты его подписания.

2. Настоящий Протокол действует в течение пяти лет и автоматически продлевается на последующие пятилетие периоды, если ни одна из Сторон не направит другой Стороне письменное уведомление о своем намерении прекратить его действие не позднее, чем за шесть месяцев до истечения начального или любого последующего периода его действия.

Совершено в г. Тегеране 16 мая 2016 года в двух экземплярах, каждый на русском, фарси и английском языках, причем все тексты имеют одинаковую силу. В случае расхождений для целей толкования используется текст на английском языке.

The Federal Customs Service (Russian Federation) and the Customs Administration of the Islamic Republic of Iran, hereinafter referred to as the Parties,

guided by the Agreement between the Government of the Russian Federation and the Government of the Islamic Republic of Iran on cooperation and mutual assistance in customs matters, signed in Moscow on 29 July, 1998, hereinafter referred to as the Agreement,

striving to provide the effective control over the customs value of goods moved between the Russian Federation and the Islamic Republic of Iran,

attaching considerable importance to the greater effectiveness of customs control on goods, moved between the Russian Federation and the Islamic Republic of Iran,

with the view to establish favorable conditions for trade between the Russian Federation and the Islamic Republic of Iran in order to combat evasion of customs duties, taxes and fees,

Article 1

The subject of the Protocol is cooperation and mutual assistance between the Parties for the purposes of proper assessment of value of goods moved between the Russian Federation and the Islamic Republic of Iran through exchange of data specifying the customs value of goods.

For the purposes of this Protocol:

1. «Requested Party» means the Party that receives a request under the Protocol,

«Requesting Party» means the Party that sends a request under the Protocol.

2. «Customs legislation» means the complex of international agreements, acts and rules used by the Parties and related to import, export, transit of goods and other customs regimes as well as to the means of payment relating to customs duties, taxes and other charges or prohibition, restriction and control measures.

3. «Information» means any data, documents, reports, certified copies thereof and other communications in any format.

For the purposes of this Protocol the Parties shall cooperate in the following areas:

a) in studying practices of calculation and control of the customs value of the moved goods and of its control aimed at greater efficiency of the methods applied to achieve accuracy of the declared data, i.a. through experts training within the means of the Parties;

b) in exchanging of specimens of signatures and stamps of customs bodies in case of need.

1. In order to simplify customs control earned out by the Parties, a Party shall on its own initiative or upon a preliminary request of the other Party provide the other Party with the information on the customs value of goods, namely:

a) with the copies of invoices and cargo and transport documents, submitted for customs clearance of the goods with stamps or signatures of the customs body;

b) with data from the electronic data bases, including customs declarations;

c) with additional information which is necessary for the control on the customs value of goods.

2. Under the legislation of the Parties and upon a preliminary request, the Parties shall render assistance with a view to:

a) carry out practices on prevention of illegal acts, in particular specific measures against incorrect declaration of the customs value of goods;

b) confirm the accuracy of presented information connected with a deal indicated in declaration; for these purposes some actions may be conducted to confirm and examine financial, commercial and bank reports on a specific commercial transaction concluded by a distributor/producer which resides in the State of any Party.

1. Information received by the Parties under the Protocol may be used solely for the purposes of implementation of the Protocol. For other purposes information may be used on a written consent of the Party which presented the information.

2. Information received by one of the Parties shall be treated as confidential if the other Party, which provided the information, considers it as such.

3. The Party which receives information under the Agreement shall ensure its proper protection in accordance with the legislation of its state on confidential information protection.

4. Despite the provisions of the Paragraph 1 of the present Article the Parties may use information received under the Protocol as evidences in judicial and administrative proceedings. The use of such information as evidences in courts and its evidential effect shall be determined in accordance with the legislation of the Party that uses the information.

The reasons of directing a request of information stipulated by the Protocol (hereinafter referred to as a request) are:

a) the data indicating possible violation of the customs legislation of the requesting Party;

b) customs control conducted by the requesting Party in any forms stipulated by its customs legislation.

Requests shall be filed in accordance with the provisions of the Article 17 of the Agreement.

Request shall be executed within a period not exceeding one month from the date of its reception and not exceeding 2 weeks if a request is marked as urgent. In this case the requested Party may ask the requesting Party for further information in order to fulfill the request, if necessary.

The requested Party shall respond to the request and, if necessary, also send all relevant materials, including copies of the documents certified by officials (executors) directly to the requesting Party. At the same time a reference to the details of the request is necessary.

If it is not possible to fulfill the request partially or in full within the terms of the Protocol, the requested Party shall inform the requesting Party on the expected time of the execution of the request.

The requested Patty shall direct the request, and the relevant materials addressed to the official of the Requesting Party who signed the letter of request.

The response of the requested Party shall contain:

• documents and information in concordance with the request;
• information on examination and its results, if such has been carried out;
• officially certified copies of the customs, commercial, transport (shipping) and other documents relevant to the request;
• any other documents and dates.

If the request cannot be carried out for reasons beyond the control of the requested Party, the Party shall send to the requesting Party an appropriate response with the indication of the reason for non-fulfillment.

The provision of information under request shall be refused if:

a) the request does not meet the requirements specified in Article 17 of the Agreement;

b) the requesting Party failed to provide necessary information within two months from the date of sending a request for additional information which is necessary to fulfill the request;

c) the request cannot be executed objectively for reasons beyond the control of the requested Party;

d) the requested Party considers that the execution of the request may prejudice its sovereignty, security, public order or any other essential interests.

Disputes between the Parties in the interpretation and implementation of the provisions of the Protocol shall be settled by consultations and negotiations.

By mutual agreement of the Parties the Protocol may be amended and supplemented in separate protocols. Such protocols have to be considered as an integral part of the Protocol.

Entry into force and termination

2. The Protocol shall be in force for five years and is automatically extended for the next five-year periods if none of the Parties sends to the other Party a written notification on its intention to withdraw from the Protocol not later than six months before initial or any other following period of its working.

Done in Tehran on «16» of May 2016, in duplicate, in Russian, Farsi and English languages, all texts being equally authentic. In case of divergence of interpretation the English text shall be used.

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