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Chapter 14. Bonded warehouse
Article 91. Content of the Customs Regime
Bonded warehouse is a customs regime
under which the goods imported into the customs territory of the Kyrgyz Republic
are stored in special premises, or in special territories having the status
of a bonded warehouse, under customs control, without payment of customs duties
and taxes and without application of non-tariff regulatory measures to the goods
in compliance with legislation of the Kyrgyz Republic on State regulation of
foreign trade activity for the period of storage, and goods intended for exportation
are stored under customs control under the conditions stipulated by this Chapter.
Article 92. Conditions of Placement of Goods under the Customs
Regime
1. Any goods, except for the goods
prohibited for importation into and exportation from the territory of the Kyrgyz
Republic respectively, and other goods, the list of which can be established
by the Government of the Kyrgyz Republic, can be placed under the customs
regime of a bonded warehouse.
2. Goods which may damage other
goods or which require special conditions of storage should be stored in specially
designed places in the bonded warehouse.
3. Goods earlier placed under other
customs regimes may be placed under the customs regime of a bonded warehouse.
Goods placed under the customs regime of temporary admission may be placed in
the bonded warehouse for the purpose of suspension of the regime of temporary
admission.
4. The authorized
state body shall be entitled to determine cases when goods at their importation
into the customs territory of the Kyrgyz
Republic may be placed under the customs regime of
the bonded warehouse without being stored in the bonded warehouse. In the aforementioned
cases a person that declared the customs regime of the bonded warehouse, shall
be obliged to follow all other requirements and conditions of the customs regime
envisaged by this Chapter. Note: transfer of the goods to other persons for
use and disposal in any ways, including their alienation, during the period
of their stay under the regime of the bonded warehouse shall not be allowed.
Article 93. Period of Storage of Goods
1. The period of storage of goods
shall be established by the person placing the goods in a bonded warehouse within
the period set forth in this Article.
2. The goods may stay under the
regime of the bonded warehouse for three years, unless otherwise is stipulated
by legislation of the Kyrgyz Republic.
3. Goods with a limited serviceable
life for their storage, use and (or) sale should be declared for another customs
regime and exported from the bonded warehouse not later than 60 days before
the expiration of the period mentioned.
Article 94. Operations with Goods under the Customs Regime
of a Bonded Warehouse
1. Any persons having powers with
respect to goods and their representatives may examine and measure the goods,
which are in the bonded warehouse, and may select tests and samples on notification
of the customs body. Import customs duties and taxes shall be paid with respect
to tests and samples of foreign goods as if they were released for free circulation,
except for cases when sample of the goods is returned to the bonded warehouse
within one month.
2. The following operations may
also be performed with goods under the customs regime of a bonded warehouse
on notification of the customs body:
1) ensuring safety of goods;
2) preparation of goods for sale
and transportation, such as breaking bulk, grouping of packages, sorting and
grading, packing, re-packing, marking, as well as operations necessary for improvement
of qualities of the goods.
3. Alienation of goods, which are
in the bonded warehouse, transfer of rights to use, own or dispose of them shall
be admissible with a preliminary notification of the customs body.
4. Goods may be moved from one bonded
warehouse to another before the expiration of the period mentioned in Article
93 of this Code. Note: the period of storage of goods shall not be interrupted
or suspended.
Article 95. Exemption of Goods Designated for Exportation from
Customs Duties and Taxes or Refund of the Paid Amounts
1. If foreign goods earlier placed
under other customs regimes and designated for exportation outside the customs
territory of the Kyrgyz Republic are placed in a bonded warehouse, such goods
shall be exempted from customs duties and taxes, or the paid amounts shall be
refunded by customs bodies, if such exemption or refund are stipulated at actual
exportation of goods outside the customs territory of the Kyrgyz Republic. If
the goods are not exported, the amounts of import customs duties and taxes,
to which exemptions were granted or which were refunded, shall be paid to the
customs body on the conditions of a newly selected customs regime specified
by the declarant for use of the goods in the customs territory of the Kyrgyz Republic. These amounts shall be calculated
in foreign currency.
2. Exemption, reimbursement or refund
of internal taxes shall be provided at placement of goods designated for exportation
according to the customs regime of export, if such exemption or refund are stipulated
at actual exportation of goods outside the customs territory of the Kyrgyz
Republic in compliance with current legislation of
the Kyrgyz Republic.
If goods are not actually exported within six months from the date of their
placement under the regime of the bonded warehouse, the amounts of exemptions
or refund shall be charged by the customs bodies with interests at rates of
the National Bank of the Kyrgyz Republic, as if deferral was granted with respect
to payment of the mentioned amounts when placing the goods in the bonded warehouse,
in accordance with the procedure stipulated by this Code for levying of customs
payments.
Article 96. Goods having Become Useless or Damaged Goods
Goods which
became useless, spoiled or damaged due to an accident or force majeure during
their storage in the bonded warehouse, shall be placed under a certain customs
regime, as if they were imported in a useless, spoiled or damaged condition.
Article 97. Determination of the Tax Base at Release of Goods
for Free Circulation
At release of goods for free circulation,
after their storage in the bonded warehouse, the customs value of goods and
(or) their quantity shall be determined as of the date of declaration of the
customs regime of release for free circulation.
Article 98. Completion of the Customs Regime
1. The customs regime of the bonded
warehouse shall be completed by placement of goods in another customs regime
in compliance with this Code.
2. Any person that may act as a
declarant according to Article 286 of this Code, shall be entitled to take goods
from the bonded warehouse, totally or in parts, and perform necessary customs
procedures relating to their customs clearance according to this Code.
3. At releasing goods, earlier placed
under the customs regime of temporary admission, from the bonded warehouse for
the purpose of their further use in the customs territory of the Kyrgyz Republic according
to this regime, the period of temporary admission shall be renewed. At release
of the said goods for free circulation, calculation of due amounts of customs
duties and taxes shall be accomplished according to Article 147 of this Code.
Article 99. Actions with Goods upon Expiration of the Period
of Storage
1. The goods should be declared
for another customs regime prior to expiration of the period of storage of goods
in the bonded warehouse stipulated by Article 93 of this Code with observation
of requirements and conditions established by this Code.
2. At expiration of that period,
these goods shall be disposed according to Section XII of this Code.
Article 100. Types of Bonded Warehouses
1. The bonded warehouse may be of
unenclosed type/public, i.e. accessible for use by any persons that have authorities
with respect to goods, or of enclosed type/non-public, i.e. intended for storage
of goods of the owner of the warehouse or certain persons assigned by the owner
when establishing such warehouse.
2. Non-public bonded warehouses
may be established at the motivated request by the declarant that proves inexpediency
of establishment of a public warehouse. Types of goods which may be stored in
non-public warehouses shall be established by an Instruction of the Ministry
of Finance of the Kyrgyz Republic.
3. Public and non-public bonded
warehouses may be used for storage of certain categories of goods requiring
special conditions of storage or which may damage other goods (specialized bonded
warehouses).
Article 101. Arrangement and Equipment of the Bonded Warehouse
Premises and (or) areas intended
to be used as a bonded warehouse should be arranged and equipped so that to
ensure safety of goods, exclude access for unauthorized persons (persons that
are not employees of the warehouse, not empowered with respect to goods or persons
that are not representatives of persons having such power), as well as to provide
an opportunity for execution of customs control with respect to these goods.
Article 102. Duties and Liability of Owner of the Bonded Warehouse
1. The owner of the bonded warehouse
shall be obliged:
1) to exclude the possibility of
withdrawal of goods from the warehouse beside the customs control of goods;
2) to observe conditions for issue
of a license for establishment of the bonded warehouse;
3) to observe requirements of customs
bodies on providing access of employees of these bodies to goods stored in the
bonded warehouse, providing premises, equipment and means of communication to
these employees, free of charge, for the purpose of customs control;
4) to pay duties and taxes in cases
stipulated in Item 2 of this Article;
5) to record goods stored in the
warehouse and submit reports on these goods to the customs bodies.
2. The owner of the bonded warehouse
shall be responsible for making customs payments in case of loss or giving of
the goods without authorization of the customs body.
Article 103. Relations between the Owner of the Bonded Warehouse
and Persons Placing Goods in a Bonded Warehouse
Relations between the owners of
the bonded warehouse and persons placing goods in the bonded warehouse shall
be based on the contract.
Article 104. Revocation and Suspension of a License for Establishment
of a Bonded Warehouse
Revocation and suspension of a license
for establishment of a bonded warehouse shall be executed in accordance with
the procedure and on conditions established in Article 17 of this Code.
Article 105. Liquidation of a Bonded Warehouse
A bonded warehouse shall be liquidated in accordance with
the procedure and on conditions established in Article 77 of this Code.
Article 106. Liability for Non-Observation of Conditions of
the Customs Regime
The owner
of a bonded warehouse shall be liable for non-observation of conditions of the
customs regime and for payment of customs duties and taxes in compliance with
Item 3 of Article 221 of this Code. |
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