According to Turkmenistan’s Law on Foreign Investment, goods and properties that are imported temporarily, including those for subcontracts, can be imported without duties, but only for the duration of an existing contract. Presidential Resolution #5121 (2001), stipulates that customs duties are payable on temporarily imported goods, but are reimbursable if they are exported within one year. The one-year requirement may be extended. Goods cannot be imported under consignment contracts.