Azernews.Az

Nazrin Abdul

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The Board of the State Customs Committee of Azerbaijan has officially approved the “Rules on Criteria for Identifying Risk Groups Among Foreign Trade Participants.”

Azernews reports that the decision was signed by the Chairman of the Committee, Shahin Baghirov.

The new rules outline a set of risk criteria that will be used to classify foreign trade participants into risk groups. These criteria include:

- Previous criminal liability for intentional crimes in the field of economic activity;
- Administrative liability for violations related to the illegal circulation of narcotic and psychotropic substances, environmental protection, property rights, economic and trade activities, payment of taxes and duties, customs regulations, and financial or insurance operations;
- Ongoing investigations into potential violations specified in sections 2.1.1 and 2.1.2 of the rules;
- Length of time engaged in foreign trade operations;
- Volume and frequency of foreign trade transactions;
- Total foreign trade turnover;
- Number of employees;
- Outcomes of completed foreign trade operations;
- Registration as a high-risk taxpayer in the State Tax Service (VRP);
- Conducting foreign trade with low-tax or tax-privileged jurisdictions;
- Presence of outstanding customs or tax debts (excluding cases where payment deferrals or schedule adjustments have been granted under law);
- Infrastructure and space of warehouses or other business facilities registered with the tax authorities.

The Committee’s Legal Support Department has been instructed to submit the decision to the Ministry of Justice within three days for inclusion in the State Register of Legal Acts.