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Chapter 11. General provisions related to
customs regimes
Article 81. Types of Customs Regimes
For the purpose of customs regulation
with respect to goods the following types of customs regimes shall be established:
1) release for free circulation;
2) re-import;
3) bonded warehouse;
4) duty free shop;
5) inward processing;
6) processing under customs control;
7) outward processing;
8) temporary admission;
9) temporary exportation;
10) export;
11) re-export;
12) transit;
13) destruction;
14) waiver for the benefit of State;
15) special customs regimes.
Article 82. Choice and Change of a Customs Regime
Persons shall have a right any time
to choose a customs regime or change it into another regardless of the nature,
quantity, country of origin, departure or destination of goods unless otherwise
is stipulated by this Code and other normative and legal acts of the Kyrgyz
Republic.
Article 83. Date of Placement of Goods under a Customs Regime
The date of
release of goods by the customs body shall be considered as the date of placement
of goods under a customs regime.
Article 84. Liability for Non-Observation of Conditions of
a Customs Regime
1. Persons specified by this Section
shall be liable for non-observation of conditions and requirements of the customs
regime, as well as for customs payments. Persons shall not be liable only in
cases if conditions and requirements of the customs regime are not followed
for reasons that goods under customs control, prior to their release for free
circulation, without violation of conditions and requirements set forth in this
Code are irrevocably lost, damaged or destroyed due to an accident, or force
majeure, and also when the quantity and condition of the goods changed due to
natural wear or decrease or due to natural specifics of goods under normal conditions
of carriage, transportation, storage and use (exploitation), if the aforementioned
operations are allowed in compliance with this Section when applying a specific
customs regime.
Persons shall not be liable for
goods exported outside the customs territory or products of processing of such
goods if those goods or products of processing of such goods have not been returned
for reasons of their irrevocable loss or destruction due to an accident or force
majeure, natural wear or decrease under normal conditions of transportation,
storage and use, as well as due to removal from ownership due to actions by
authorities or officials of a foreign state which are unlawful according to
legislation of the Kyrgyz Republic.
Norms and standards effective in
the Kyrgyz Republic
shall apply for purposes of determination of natural wear or decrease.
The duty of confirmation of circumstances
causing irrevocable loss, damage or destruction of goods, change of their quantity
and (or) condition shall be delegated to persons stipulated by this Section.
Circumstances occurred in the territory of foreign states shall be confirmed
by the consular agencies of the Kyrgyz Republic abroad.
2. The customs broker shall bear
joint responsibility for customs payments in compliance with Item 3 of Article
304 of this Code.
Article 85. Calculation of Customs Duties and Taxes in Foreign
Currency
In cases when under this Section
customs duties and taxes are calculated in foreign currency, the payable amounts
of customs payments shall be calculated at the exchange rate established by
the National Bank of the Kyrgyz Republic and effective as of the date of receipt
of the customs declaration by the customs body when a customs regime which expires
or the previous customs regime is declared.
When making customs payments, the
foreign currency shall be re-calculated into the currency of the Kyrgyz Republic in
the said cases according to Item 2 of Article 243 of this Code.
Article 86. Total Amount of Customs Duties and Taxes on Goods
Imported into the Customs Territory of the Kyrgyz Republic
The total amount of import customs
duties and taxes on the goods, imported into the customs territory of the Kyrgyz
Republic, may not exceed the amounts of payable customs duties and taxes if
the customs regime of release for free circulation were declared at importation
of the goods, without fines and interests, except for cases when the amount
of customs duties and taxes increases due to change of the exchange rate of
foreign currency (at calculation of customs duties and taxes in foreign currency)
or change of rates of customs duties and taxes when rates of customs duties
and taxes, effective of the date of acceptance of the customs declaration by
the customs body, apply to the goods at declaration of the changed customs regime.
In the indicated cases the amounts of paid customs duties and taxes under the
previous customs regime shall be set off at payment of customs duties and taxes
in compliance with conditions of the newly chosen customs regime. |
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