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Chapter 13. Re-import
Article 89. Content of the Customs Regime
Re-import is a customs regime under
which goods, earlier exported from the customs territory of the Kyrgyz Republic,
are imported back within the established period of time without charging customs
duties and taxes and without application of non-tariff regulatory measures to
the goods in compliance with legislation of the Kyrgyz Republic оn State regulation
of foreign trade activity.
For customs purposes, goods placed
under the customs regime of re-import shall be considered as released for free
circulation.
Article 90. Conditions for Placement of Goods under the Customs
Regime
1. To be placed under the customs
regime of re-import, the goods should:
1) have a status of being in free
circulation, or be products of processing of foreign goods (Chapters 16 and
17) at their exportation from the customs territory of the Kyrgyz Republic;
2) be declared for the customs
regime of re-import within three years from the moment of their exportation,
and with respect to temporarily exported goods, within the established period
of time of temporary export;
3) be in the same condition, except
for changes due to natural wear or decrease under normal conditions of transportation,
storage or use (exploitation);
4) be declared by the same person
that exported the goods, except for cases when the person re-importing the goods
may provide to the customs bodies all the documents and information confirming
circumstances of exportation of the goods, which are necessary for placement
of the goods under the customs regime of re-import.
2. Use of goods outside the Kyrgyz
Republic for commercial purposes, as well as carrying out operations with them
necessary for their safety, including small repair operations, technical maintenance
and other operations needed for keeping proper condition of the goods, shall
not impede placement of the goods under the customs regime of re-import except
for cases when repair operations caused increase in value of the goods as compared
to their value at the moment of exportation.
3. Goods earlier placed under other
customs regimes may be placed under the customs regime of re-import.
4. At re-importation a person conveying
goods shall repay the amounts of internal taxes and other amounts, unpaid or
received directly or indirectly as payments, privileges, reimbursements related
to exportation of the goods outside the customs territory of the Kyrgyz
Republic. |
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