Customs Service under the Government of the Republic of Tajikistan

Undoubtedly, the emergence of customs and the development of customs activities are associated with the formation of states, the establishment of their borders, and the creation of domestic and foreign markets.

A look at history shows that as early as the 7th–6th centuries BC, the abundance of goods, fertile agricultural lands, and mineral resources of Central Asia stimulated the growth of trade relations. Trade exchanges between various tribes and peoples flourished. Due to their geographical location, our ancestors were regarded as a connecting bridge between Eastern countries such as India and China and the peoples of the Volga region, Kazakhstan, Siberia, and Eastern Europe. Caravans loaded with goods passed directly through the territory of Central Asia.

It is no coincidence that the development and expansion of trade led to the emergence of a taxation system, including the establishment of customs duties and charges, as well as the creation of customs authorities. For the first time, border duties known as the “gate duty” and other types of taxes were introduced.

During the period of the Samanid state, known for its effective system of governance, economic and political relations were established with European and Arab countries, Turkey, India, and China. Merchants from these countries maintained permanent representations in Samarkand and Bukhara. During this period, various types of taxes and customs duties were introduced.

Throughout Central Asia, the only customs checkpoint controlling the movement of goods across the customs border of the Soviet Union was the Termez Customs Post.

On April 7, 1987, the Lower Panj Operational Customs Control Unit was established and was administratively subordinate to the Termez Customs Office.

The above-mentioned customs units were directly managed by the Main State Customs Administration under the Council of Ministers of the USSR.

In May 1989, by decision of the Government of the Tajik SSR, the Customs Office of the Republic of Tajikistan was established with a staff of 41 employees. Its activities were supervised by the Main Directorate of State Customs Control of the USSR and the Council of Ministers of the Tajik SSR.

In 1991, the Main Directorate of State Customs Control was transformed into the Customs Committee of the USSR, and the USSR Customs Code and the Law of the USSR “On Customs Tariffs” were adopted.