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Chapter 1. Customs matter in the Kyrgyz
Republic
Article 1. Customs Matter in the Kyrgyz
Republic
1. The customs matter represents
a set of means and methods to secure observation of measures of customs and
tariff and non-tariff regulation of foreign trade and other types of foreign
economic activity at conveyance of goods and means of transport through the
customs border of the Kyrgyz Republic
(hereinafter referred to as – the customs border).
2. The customs matter in the Kyrgyz Republic shall
be formed of the procedure of conveyance of goods and means of transport through
the customs border, levying of customs payments, customs procedures, customs
clearance and customs control.
3. The Kyrgyz Republic is seeking
to actively participate in international co-operation in the area of customs
matter. The customs matter in the Kyrgyz Republic develops towards harmonization
and unification in accordance with generally accepted international norms and
practice.
Article 2. Customs Territory of the
Kyrgyz Republic and Customs Border
1. The territory of the Kyrgyz
Republic shall constitute a common customs territory,
including land and air over it, within which the Kyrgyz
Republic has exclusive jurisdiction with regard to
the customs matter.
2. Boundaries of the customs territory
of the Kyrgyz Republic shall be the customs border of the Kyrgyz Republic.
3. Special economic zones created
according to legislation of the Kyrgyz Republic
which are actually part of the customs territory of the Kyrgyz
Republic in which specific tax conditions are in effect, may be located
on the territory of the Kyrgyz Republic. Goods placed in the territory
of special economic zones shall be considered as being outside the customs territory
of the Kyrgyz Republic for purposes of application of customs duties, taxes
and measures of non-tariff regulation in accordance with legislation of the
Kyrgyz Republic On State Regulation of Foreign Trade Activity, except for cases
established by this Code and other normative legal acts of the Kyrgyz Republic.
4. The customs border shall coincide
with the State border of the Kyrgyz Republic.
Article 3. Customs Legislation
1. The customs legislation shall be
based on the Constitution of the Kyrgyz Republic
and shall consist of this Code, other normative legal acts of the Kyrgyz
Republic, including international agreements and other
norms of international law, having come into force in the Kyrgyz Republic, in accordance with the procedure
established by legislation of the Kyrgyz Republic on
international agreements.
2. The customs legislation shall apply
in the area of regulation of relations emerging from conveyance of goods and
means of transport through the customs border, establishment, introduction,
levying of customs payments, as well as relations emerging from customs clearance
and customs control, bringing to liability for infringement of customs rules
and appeal of acts, activities (omission) of the customs bodies and their officers.
3. Normative acts of the Kyrgyz
Republic, which are effective as of the date of receipt
of a customs declaration by the customs body, shall apply in the customs matter,
except for cases stipulated by this Code and other normative legal acts of the
Kyrgyz Republic.
4. The customs legislation shall apply
to relations on establishment, introduction and levying of customs payments,
which are taxes, in the part not regulated by the tax legislation of the Kyrgyz
Republic.
Article 4. Effect of the Customs Legislation
in Respect of Time
Normative legal acts related to the
customs legislation shall have no retroactive effect and shall apply to relations
emerging after their enforcement, except for cases stipulated by this Code and
other normative legal acts of the Kyrgyz Republic.
Normative legal acts of the customs
legislation, establishing more privileged rules than those in effect, may have
retroactive effect if they directly stipulate so.
Article 5. Effect of International Agreements
on the Customs Matter
Provisions of international agreements
and other acts having come into effect according to the statutory procedure
and ratified by Jogorku Kenesh of the Kyrgyz Republic or by President of the
Kyrgyz Republic, to which the Kyrgyz Republic is a signatory, as well as generally
accepted principles and norms of international law shall be part of the legislation
of the Kyrgyz Republic and shall have priority over provisions of this Code.
Article 6. Customs Matter Management
1. The Government of the Kyrgyz Republic shall carry out general management
of the customs matter.
2. Direct management of the customs
matter shall be fulfilled by a State body appointed by the Government of the
Kyrgyz Republic.
3. The authorized state body shall
realize its competence directly and through subordinated customs bodies.
4. A regulation on organizational
and legal status of the authorized state body shall be approved by the Government
of the Kyrgyz Republic.
Article 7. Instructions on the Customs
Matter
1. The Ministry of Finance of the
Kyrgyz Republic
shall be obliged to develop and issue instructions for implementation of requirements
of this Code and bring them to the notice of participants in international trade
through mass media.
2. The instructions shall come into effect after approval by the Government
of the Kyrgyz Republic and shall remain effective until their cancellation.
Article 8. Receipt and Submission of Information
by Customs Bodies.
1. Information provided to the customs
bodies by State bodies and persons in accordance with this Code and other laws
of the Kyrgyz Republic
may be used for customs purposes only.
2. Customs bodies and their officials shall have no right
to disclose, use for personal purposes, or hand over to third parties or to
State bodies information making a State secret, as well as commercial, banking,
tax or any other legally protected secret and other confidential information,
except for cases established by legislation of the Kyrgyz Republic.
3. Customs bodies and their officials
shall be liable for disclosure of the information making a commercial secret
or considered confidential according to legislation of the Kyrgyz Republic.
Article 9. Basic Definitions Used in this
Code
The basic definitions are used in this Code in
the following meanings:
1) audit: review of authenticity
of accounting and other records, financial reporting of business entities by
results of their activity, as well as compliance of their accounting and other
records and reporting with the customs legislation;
2) internal taxes: value added tax
and excises, charged at circulation of goods in the territory of the Kyrgyz Republic;
3) temporary (provisional) valuation
of the commodity: customs value of the commodity accepted for calculation
of the deposit amount, contributed by a declarant to the customs body as security
for customs payments for the period of clarification of the customs value of
the commodity declared by the declarant;
4) release: an action by
customs bodies consisting in giving permission to interested persons to use
and (or) dispose of goods or means of transport in accordance with conditions
of a certain customs regime;
5) release for free circulation: release
of goods under which an interested party may freely dispose of them without
restrictions and conditions imposed by customs bodies;
6) declarant: any person declaring
goods or on behalf of whom goods are declared;
7) interested persons: any persons
whose interests are directly and individually affected by decisions, actions
or omission of customs bodies with respect to goods and (or) means of transport,
unless otherwise follows from this Code;
8) foreign persons: persons not
mentioned in sub-item 19 of this Article;
9) foreign goods: goods not mentioned
in sub-item 18 of this Article;
10) commercial documents: invoices, shipping and packing
lists and other documents used according to international agreements of the
Kyrgyz Republic, legislation of the Kyrgyz Republic or practices of business
circulation when carrying out foreign trade and other activity related to conveyance
of goods through the customs border, unless otherwise follows from this Code;
11) counterfeit goods: goods incorporating objects of intellectual
property (objects of copyright and related rights, industrial property, including
trade marks, service marks and appellations of origin of goods) and other objects
of intellectual property in accordance with legislation of the Kyrgyz Republic,
where production of such goods, their conveyance through the customs border
and other operations with the goods, which are under customs control, entail
infringement of rights of right-holders protected in accordance with legislation
of the Kyrgyz Republic;
12) persons: legal and natural persons except for cases
when otherwise is stipulated by this Code;
13) a person conveying goods: a person carrying out a foreign
trade transaction on his own behalf or on the instructions of another person;
- a person entitled to use
and own, in territory of the Kyrgyz Republic, the goods which are under customs
control, if the goods are conveyed through the customs border of the Kyrgyz
Republic without carrying out a foreign trade transaction by a domestic person;
14) taxes: value added tax and excise tax levied by customs
bodies in connection with conveyance of goods through the customs border in
accordance with the Tax Code of the Kyrgyz
Republic and this Code;
15) illegal conveyance of goods and (or) means of transport
through the customs border: accomplishment of actions of import into the
customs territory of the Kyrgyz Republic or
export from that territory of goods and (or) means of transport through violation
of the procedures established by this Code;
16) non-tariff regulatory measures: prohibitions and restrictions
on import of goods into the customs territory of the Kyrgyz Republic, their
export from that territory, including measures for protection of economic interests
of the Kyrgyz Republic when carrying out foreign trade in goods, licensing,
quoting, system of export control measures, certification of compliance with
standards and requirements on safety of goods and other prohibitions and restrictions,
observation of which are controlled by the customs bodies at conveyance of goods
through the customs border;
17) special economic zones: zones including free economic
zones, free customs zones according to legislation of the Kyrgyz
Republic.
18) domestic goods: goods which, for customs purposes, have
a status of being in free circulation in the customs territory of the Kyrgyz
Republic, i.e. goods wholly produced in the Kyrgyz Republic, goods released
for free circulation in the territory of the Kyrgyz Republic, as well as goods
produced in the Kyrgyz Republic of goods wholly produced and (or) released for
free circulation in its territory.
19) domestic persons: enterprises, establishments, organizations
both with formation of a legal entity and without such, located in the Kyrgyz
Republic, created in accordance with legislation of
the Kyrgyz Republic, as well as natural persons: residents, including those registered
in the territory of the Kyrgyz Republic as individual entrepreneurs;
20) risk assessment: systematic identification of probability
of risk and consequences of violation of the customs legislation if such violation
occurs;
21) carrier: a person actually carrying goods, including
through the customs border, or being responsible for use of a means of transport;
22) conveyance of goods and (or) means of transport through
the customs border: fulfillment of actions of import into the customs territory
of the Kyrgyz Republic or export from that territory of goods and (or) means
of transport by any ways, including, mailing through international posting,
use of the pipeline transport and power transmission lines. These actions include
the following:
import of goods and (or) means of
transport into the customs territory of the Kyrgyz Republic: actual crossing of the customs
border of goods and (or) means of transport and all further actions with goods
and (or) means of transport stipulated by this Code prior to their release by
customs bodies;
export of goods and (or) means of
transport from the customs territory of the Kyrgyz
Republic: lodgment of a customs declaration or other
actions, directly aimed at exporting goods and (or) means of transport.
Actions directly aimed at export
of goods and (or) means of transport from the customs territory of the Kyrgyz
Republic shall include: entry of a natural person moving out from the Kyrgyz
Republic to a customs control zone; entry of a means of transport to a point
of entry through the State Border of the Kyrgyz Republic with the purpose of
moving out from the customs territory of the Kyrgyz Republic; handing in goods
to transport organizations or to international posting offices for sending them
outside the customs territory of the Kyrgyz Republic;
23) post-entry control: customs control based on methods
of risk management and audit;
24) right holder: a person having rights to objects of intellectual
property according to legislation of the Kyrgyz
Republic;
25) suspension of release: postponement, by customs bodies
of the Kyrgyz Republic, of release or of conditional
release of goods incorporating objects of intellectual property;
26) risk: degree of probability of failure to observe customs
legislation of the Kyrgyz Republic, which
may result in economic losses for the State;
27) customs value: value of goods established in accordance
with legislation of the Kyrgyz
Republic for calculation of customs duties, taxes and
customs fees at ad valorem rates;
28) customs clearance: procedure for registration of actions
fulfilled by customs bodies and persons in relation to conveyance of goods and
means of transport through the customs border;
29) preferences: advantages, preferences and privileges
granted to certain states, enterprises and organizations for support of certain
types of activity; they are implemented in the form of reduction of taxes, customs
duties concessions, exemption from payments. In inter-state relations preferences
are provided both on the basis of reciprocity and unilaterally;
30) customs procedures: certain actions fulfilled in accordance
with this Code both by customs bodies and by persons, with respect to goods
and means of transport, which are under customs control, as well as submission,
acceptance and registration of documents needed for customs purposes;
31) customs bodies – certain subdivisions of the
Head office of the Committee for Revenue under the Ministry of Finance of the
Kyrgyz Republic, customhouses and subordinated customs posts;
32) customs payments: customs duty, taxes, customs fees
levied in accordance with established procedure by customs bodies according
to the tax legislation and this Code;
33) customs purposes: ensuring observation of customs legislation
in compliance with this Code;
34) customs broker: a person that has obtained a license
for rendering services or performing work in the process of customs clearance
of goods, which are under customs control, in compliance with с this Code;
35) customs control: a set of measures carried out by customs
bodies for the purpose of providing observation of the customs legislation;
36) customs carrier: a person that has obtained a license
to provide services of transporting goods, which are under customs control,
in compliance with this Code;
37) customs regime: a set of provisions determining the
status of goods and (or) means of transport for customs purposes and including
the procedure of application of customs duties, taxes, non-tariff regulatory
measures with respect to goods and means of transport, restrictions on use and
disposal of goods and means of transport depending on purposes of their conveyance
through the customs border and use in the customs territory of the Kyrgyz Republic
or outside;
38) goods: any movable property conveyed through the customs
border, including money, currency values, electrical, thermal, other energy,
as well as means of transport, except for means of transport specified in sub-item
41 of this Article;
39) goods under customs control: - foreign goods imported
into the customs territory of the Kyrgyz Republic, prior
to their release for free circulation, actual crossing the customs border at
exportation or prior to their destruction, as well as domestic goods at their
exportation from the customs territory of the Kyrgyz
Republic prior to their actual crossing of the customs
border;
40) transportation documents: documents for conveyance and
other documents supporting goods and means of transport in international transportation;
41) means of transport: any means of transport (including
trailers, semi-trailers and combined means of transport), used in international
transportation for paid conveyance of persons, or for paid or free of charge
industrial or commercial transportation of goods, as well as their regular spare
parts, accessories and equipment, lubricants and fuel contained in their usual
tanks in the established volumes, if they are transported together with means
of transport;
42) conditional exemption: exemption from customs payments
in compliance with the tax legislation and this Code;
43) loss of goods: withdraw of goods from actual ownership
by persons obliged to ensure their safety during customs operations in compliance
with this Code, including the result of theft or other unlawful actions of third
parties.
Article 10. Relations Between Customs
Bodies and Participants in International Trade and Other Organizations
Customs bodies shall maintain official
consultative relations with participants in international trade, carriers and
other organizations, which carry out activities related to foreign trade in
goods, and their professional unions (associations), with the purpose of cooperation
and interaction for introduction of the most effective methods of customs clearance
and customs control, as well as fulfillment of other tasks aimed at promotion
of foreign trade. |
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